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All Journal Research Report - Social Science Media Riset Akuntansi International Research Journal of Business Studies (E-Journal) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Research Journal of Business Studies Jurnal Akuntansi
Puji Astuti Rahayu
Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi

 1 
Menelusuri Keberhasilan dan Kendala Pemda di Provinsi Jawa Barat dalam Upaya Memperoleh Opini WTP dari BPK: Studi Kasus Pemerintah Daerah Kabupaten/Kota di Provinsi Jawa Barat: Kata Kunci: Keberhasilan, Kendala, Pengelolaan Keuangan, dan Opini Audit Puji Astuti Rahayu; Sylvia Fettry; Monica Paramita
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2288

Abstract

Financial management reforms to improve quality are continuously carried out. Regional financial management is carried out in an integrated system embodied in the Local Government Budget which is determined annually by regional regulations. The drafting of the Local Government Budget is guided by the Local Government Work in order to realize services to the community to achieve the goal of the state. It requires an inflow of funds to finance regional expenditure. Regional sources of revenue can be obtained from three sources: a) local own-source revenue, b) fiscal balance transfers from the central government to regions, c) other local own-source revenue. As a form of transparent and accountable regional financial management, it is necessary to prepare financial reports audited by the BPK. Based on the result of the audit, the local government experienced improvement and decreased Opinion on The Report On Local Government Finance from 2013 to 206. The opinion that has been achieved are an illustration of the success in the presenting of the financial statement and the constraints faced by the Regional Government in West Java Province in obtaining WTP Opinions from BPK. This research is descriptive, and data collection techniques are questionnaires, the study of literature from Report of Audit Findings and interviews with related parties
The Analysis of Relationship Between Digital Transformation, Audit Risk, and Professional Skepticism Towards Audit Quality Tjia, Callista; Rahayu, Puji Astuti
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

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Abstract

Abstract Purpose - The objective of this study is to examine how audit quality is affected by audit risk, professional skepticism, and digital transformation at Public Accounting Firms (KAP).Design/methodology/approach - 45 auditors were used as study samples. The audit quality dependent variable is the research variable, and the independent variable comprises digital transformation, audit risk, and professional skepticism. Findings - The study's findings revealed digital transformation and professional skepticism affect audit quality. Audit quality, nevertheless, is unaffected by audit risk. Meanwhile, digital transformation, audit risk, and professional skepticism simultaneously affect audit quality.      Research limitations/implications – Only includes a sample of 12 KAP in Indonesia. Most respondents work at KAP big 4. Respondents have not spread evenly. Keywords: Audit Quality, Audit Risk, Digital Transformation, and Professional Skepticism 
Co-Authors Amelia Limijaya Amelia Setiawan Atty Yuniawati Callista Tjia Damajanti Tanumihardja Dewanti, Monica Paramita Ratna Putri Dewanti, Monica Paramita Ratna Putri Elsje Kosasih Elvy Manurung Esthe Evan Yundra Fadhilah Eka Wardhana Felisia . Grace Natalia Sutanto Janice Finisa Kurnia, Tanto Lusanjaya, Gery Maratno, Sylvia Fettry Elvira Monica Paramita Putri Dewanti Monica Paramita Ratna Monica Paramita Ratna Putri Sandra Faninda Sri Mulyani Sylvia Fettry Sylvia Fettry Sylvia Fettry E.M Sylvia Fettry Elvira Sylvia Fettry Elvira M Sylvia Fettry Elvira Maratno Tjia, Callista Verawati Suryaputra