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PERANAN AUDIT OPRASIONAL DALAM MENINGKATKAN EFEKTIVITAS DAN EFISIENSI SYSTEM PENJUALAN PADA PERUSAHAAN PT. ANDALAN FINANCE Rohmatin, Rohmatin; Widiastoeti, Hendy
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 02 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTBased on the test results and a discussion of the operational audit role in improving the effectiveness and efficiency of the sales system in PT. Mainstay of Finance, the researchers can summarize that the effectiveness and efficiency of sales amounted to 96.00%, the value can answer the problem formulation and may imply that the sales activity in the mainstay Finance "Highly effective" although there are some findings that should be corrected. Thus the results of this study can be answered from the results of audits of product marketing. Results of audits found several weaknesses which should be a concern of management in the future. The downside to this is are No system better dokomentasi the mainstay penjulan finance and No atauran strong employee. The overall weakness of the case, then given the recommendation as a corrective or remedial measures that can be taken to improve the management of these weaknesses. Recommendation: The Company determines the SOP (standard Operating Procedure) for each of the divisions that exist in the branch in writing in SK. The company must have a good sales documentation and easily understood by all divisions and have a good document security. The Company regularly obliged to make improvements to the program of sales over a couple of problems that often terjadaji. The company made the SOP regarding employees' contained in the decree recruitment written and clear. Key: audits, SOP, system, sales

PENGARUH TIME PRESSURE, KOMPLEKSITAS TUGAS, DAN AUDIT BERKELANJUTAN TERHADAP INDEPENDENSI AUDITOR DENGAN FEE AUDIT SEBAGAI VARIABEL MODERATING (STUDY EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA) Habibah, Ulfa Nur; Widiastoeti, Hendy
JEA17: Jurnal Ekonomi Akuntansi Vol 3 No 01 (2018)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThis study aims to test empirically the Effects of Time Pressure, Task Complexity and Sustainable Audit Independence Against Auditor with the Audit Fee as Moderating Variable. Auditor independence has a very important role to the auditor when executing the audit assignment which is to preserve fairness, and no partiality to anyone. The population in this study is the auditor who works at KAP Surabaya consisting of 43 KAP. Sampling is used in a way Simple random sampling (simple random sample). Questionnaires were distributed to respondents as many as 80 and the number of questionnaires that can be analyzed as many as 55. The data analysis technique used in this study is a PLS (Partial Least Square) with SmartPLS application version 2.0 M3. The results of this study indicate that the time pressure significantly affect the independence of the auditor, the audit sustained significantly affect the independence of the auditor, fee audits significantly affect the independence of the auditor, Time pressure is moderated by a fee audit significantly affect the independence of the auditor, the audit sustained moderated by audit fees significantly affect the auditor's independence, while the complexity of the task does not significantly influence the independence of auditors and the complexity of the task to be moderated by the audit fee no significant effect on the independence of auditors. Keywords: time pressure, task complexity, continuous auditing, audit fees, auditor independence

PENGARUH GENDER, TEKANAN KETAATAN, INDEPENDENSI, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Wilayah Surabaya) Mukhyi, Ramdani Abdullah; Widiastoeti, Hendy
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 02 (2019): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTAuditor must always have the nature and character (Gender) whether men and women in making decisions or audit judgment. And auditors should follow the rules and policies and applicable regulations in Indonesia, if the auditor comply (Pressure Obedience) regulation it certainly will occur independent character in taking decisions (audit Judgment) accurate. If an independent identity is formed in the auditor the company's health will be better again. The auditor also should be able to share time in taking decisions affecting the value of the services because negotiated between the client (Time Budget Pressure) allow for quicker completion and immediately take a decision (judgment audits) within the deadline specified by the client. Not only this, but of all of them, in the auditor's experience can also influence the decision where to experience - previous experience could be a reference to a decision (audit judgment). This study aimed to determine the effects of gender, stress obedience, independence, time budget pressure, and the experience of auditors on audit judgment. This study uses a quantitative descriptive approach. The population in this study is the external auditor who worked in public accounting firms Surabaya of 60 people. A sampling technique that uses purposive sampling, in order to obtain 41 respondents. The data analysis technique used is multiple linear regression. The results showed that the partial variables: (1) Gender has a positive and significant impact on the Audit Judgment with sig (0.013 <0.05), (2) Pressure Obedience does not have a positive and significant impact on the Audit Judgment with sig (0882 <0.05), (3) Independence of positive and significant influence on the Audit Judgment with sig (0.048 <0.05), (4) time Budget pressure does not have a positive and significant impact on the Audit Judgment with sig (0076 <0 , 05), (5) experience auditors do not have a positive and significant impact on the Audit Judgment with sig (0433 <0.05). From the above results showed that only two variables that affect audit judgment, namely gender and independence.Keywords: Gender, Obedience Pressure, Independence, Time Budget Pressure, Experience Auditor, and Audit Judgment.

PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH KABUPATEN BANYUWANGI TAHUN PERIODE 2012 – 2016 Nuro, Septina; Widiastoeti, Hendy
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

ABSTRACTThe purpose of this research is to know whether there is influence of Local Original Income (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) to the level of Financial Independence of Banyuwangi Regency year 2012 - 2016 either partially or simultaneously. The population in this research is Banyuwangi Regency using secondary data in the form of Budget Realization Report (BRR) of Banyuwangi Regency in 2012 - 2016. Hypothesis testing in this research use multiple linear regression with t test, F test and coefficient of determination. The data that have been collected is analyzed first by testing the classical assumption then hypothesis tested by SPSS 20.0. Based on the research results can be concluded that the partial variable PAD has a significant effect, while the variable DAU and DAK have no significant effect on the level of regional financial independence. Simultaneously, PAD, DAU and DAK variables significantly influence the level of local financial independence. Keywords:Local Own Revenue, General Allocation Fund, Special Allocation Fund and Local Financial Independence Level.

PENGARUH AUDIT DELAY, OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN UKURAN PERUSAHAAN , GCG , KESULITAN KEUANGAN, TERHADAP PERGANTIAN KAP (Studi Kasus pada Perusahaan Consumer Good yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016) Widiastoeti, Hendy; Lestari, Wahyu Tri
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4113

ABSTRACTAn auditor has to maintain his independence. To remain this, there are needed to be an auditor shift. Based on PP NO.20 of 2015, the replacement is only applied to auditors, while for KAP there is no more requirement to move to another KAP. White no more restrictions on KAP replacement, it is interseting to examine what factors are considered by the company to keep replacing KAP in the following year?there are at least five factors that are considered by the client to make KAP changes, namely audit delay, audit opinion, GCG (Good Corporate Govenance), company growth, and financial distress. This research is a type of quantitative research using statistical tools to answer the problem formulation. The population in this study were Consumer Goods companieslisted on the Indonesia stock exchange during the periode of 2012 to 2016. The result of this study found that audit delay, company growth , and financial distress had a significant positive effect on KAP turnover, audit opinion negatively affected turnover KAP, while GCG (Good Corporate Govenance) does not have a significant effect on KAP replacement.

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