Article Per Year (5 Year)
p-Index From 2021 - 2026
4.173
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Global Review of Islamic Economics and Business Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal ASET (Akuntansi Riset) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JRA: Jurnal Riset Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business JURNAL AKUNTANSI Akuntansi : Jurnal Akuntansi Integratif JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Coopetition : Jurnal Ilmiah Manajemen Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Abdimas Ekonomi dan Bisnis International Journal of Science and Society (IJSOC) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management International Journal of Applied Management and Business
Winwin Yadiati
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Pengaruh Implementasi Remote Audit, Independence, dan Professional Scepticism Terhadap Efektivitas Pelaksanaan Prosedur Audit Investigatif (Survei Pada Persepsi Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Jawa Barat) Gusdiana, Erwin; Yadiati, Winwin; Winarningsih, Srihadi
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.14451

Abstract

Populasi dalam penelitian ini adalah 31 Auditor Investigatif Badan Pengawasan Keuangan dan Pembangunan (BPKP) wilayah Jawa Barat, penentuan sampel pada penelitian ini adalah nonprobability sampling. Hasil penelitian Remote Audit, Independence dan Professional Scepticism secara parsial berpengaruh terhadap efektivitas pelaksanaan prosedur audit investigatif. Implementasi remote audit, independence, dan professional scepticism secara bersama-sama berpengaruh terhadap efektivitas pelaksanaan prosedur audit investigatif. Hal tersebut menunjukan semakin baik implementasi remote audit, semakin independence seorang auditor, dan semakin auditor tersebut professional scepticism, maka semakin efektif pelaksanaan prosedur audit yang dilakukan oleh seorang auditor investigative.Penelitian ini memiliki keterbatasan dimana apabila dilakukan penelitian oleh peneliti lain, diharapkan dapat memperbaiki hasil penelitian. Beberapa saran yang dapat diberikan terkait dengan keterbatasan dalam penelitian ini adalah hanya dilakukan pada auditor di sektor publik dan di lembaga Badan Pengawasan Keuangan dan Pembangunan Provinsi Jawa Barat, sehingga disarankan untuk melakukan penelitian ke BPKP Pusat, Badan Pemeriksan Keuangan (BPK), dan Lembaga Iinspektorat. Penelitian ini juga terbatas hanya pada Auditor Investigasi BPKP Jawa Barat saja, sehingga disarankan untuk memperluas unit analisis seperti auditor non investigative BPKP, auditor Kantor Akuntan Publik, auditor non investigative BPK, auditor non investigative inspektorat.
Analysis of Factors Affecting Audit Quality at The Bogor District Inspectorate: The SEM-PLS Approach Iryani, Lia Dahlia; Rahman, Aisyah Abdul; Yadiati, Winwin
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2455

Abstract

Purpose: Audit quality is a fundamental component of effective governance, particularly within the public sector, where internal supervisory bodies play a critical role in ensuring accountability and transparency. Recent corruption cases in the Bogor District have illuminated significant shortcomings in the internal audit mechanisms, thereby necessitating a comprehensive exploration of the factors that influence audit quality. This study aims to investigate the effects of education, professional experience, and professionalism on audit quality within the Bogor District Inspectorate. Methodology/approach: Employing SEM-PLS, the study analyzed data obtained from a survey of 36 professional auditors. Findings: The findings indicated that professional experience has a significant positive impact on audit quality, whereas education and professionalism do not exhibit statistically significant direct effects. These results suggested that, while academic qualifications and professional attitudes remain important, practical experience is a more decisive factor in enhancing audit quality. Practical implications: The research provided meaningful guidance for public sector audit institutions aiming to improve audit effectiveness by strengthening the competencies of their auditors. Originality/value: This study provides empirical evidence from a local government context, highlighting the dominant role of professional experience in determining audit quality. Future research is encouraged to explore potential mediating or contextual factors influencing these relationships.
Co-Authors Amsaroka, Muhamad Hayan Anhinta Rezwiandhari Anjung Pratama Putri Arie Pratama Asharie, Asmawati Asmawati Asarie Aulia Rahmi, Aulia Budiman, Lucky Satria Citra Sukmadilaga Dede Abdul Hasyir Dewi, Divina Mahardika Erik Syawal Alghifari Euis Nurhayati Gusdiana, Erwin Harry Suharman Haryono Umar Heriyati, Agustina Ichwan Lazuardi Natapermana ifa hanifia senjiati Ifah Rofiqah Inon Listyorini Inon Listyorini, Inon Kamilia Lestari Karisma Azahra Hidayah Kuraesin, Arlis Dewi Lesi Hertati Lesi Hertati, Lesi Lia Dahlia Iryani Lolita Putri Maharanny Yulyan Memed Sueb Mochammad Ridwan Mochammad Ridwan N. R. Handiani Suciati Nisa, Rohadatun Prasojo Prasojo Prasojo, Prasojo Putra, Rosyid Nur Anggara Rafael Martin Rahman, Aisyah Abdul Ramdany Restiyanti, Wening Rhevinalda Bima Prakarsa Roebiandini Soemantri, Roebiandini Rofiqah, Ifah Rozana, Anisa shafa Aunur Rr Sri Saraswati Said Aryonindito Said Aryonindito Sinaga, Baktiar Djafar Sofik Handoyo Tettet Fitrijanti Winarningsih, Srihadi Yunita, Devianti