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All Journal International Journal of Artificial Intelligence Research Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan
Dewi, Kurnia Sari
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

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Analisa Faktor-Faktor Yang Mempengaruhi Kualitas Audit Elen, Trismayarni; Prasetio, Mochammad Adam; Dewi, Kurnia Sari
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.28322

Abstract

The objective of study is to analyze effect of organizational culture, the auditor's professional code of ethics and audit fees on audit quality. The research sample are 100 respondents who were auditors from several public accounting firms located in the South Jakarta area. Multiple regression was used to test hypothesis to analyze effect of factors that cause audit quality. The results of this study shows that  there has a positive effect on organizational culture, the auditor's professional code of ethics and audit fees on audit quality.
Auditor Professionalism and Fraud Prevention: Implications for Good Government Governance Dewi, Kurnia Sari; Raharjo, Paiman; Minarni, Sarida
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3576

Abstract

The concept of good governance has become a normative framework in Indonesia, although the application of its principles is still a serious concern. A democratic system requires a government that is accountable, transparent, and free from corruption, collusion, and nepotism. This study aims to examine the influence of forensic audits, investigative audits, authentic professionalism and fraud prevention efforts on the realization of good governance in Audit Board of the Republic of Indonesia (Badan Pengawas Keuangan/BPK). This study uses a quantitative approach. This study used 104 auditors as samples who were selected through purposive sampling with the criteria of having relevant experience in forensic audits and investigative audits. Data was collected using questionnaires and measured using the Likert scale and analyzed with path analysis. The results of this study show that forensic audits, investigative audits, and auditor professionalism have a positive and significant effect on the fraud prevention.  In addition, fraud prevention has a positive and significant effect on good governance, which shows that fraud prevention plays a role as a mediation variable. The results of this study highlight the need for public institutions to strengthen their audit functions, especially in the field of forensics and investigation, and to ensure that auditors uphold a high level of professionalism. This effort is necessary to create a strong internal control environment that supports transparent and accountable governance.
THE INFLUENCE OF BUDGET SYSTEM ACCOUNTABILITY AND ACCOUNTANCY PROFESIONAL TO EVALUATION OF BUDGET GOVERNANCE Dewi, Kurnia Sari
International Journal of Artificial Intelligence Research Vol 9, No 1.1 (2025)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1.1485

Abstract

In the rapidly changing uncertain and dynamic environment characterized by limited resources, the global economic crisis imposed a new attitude to budgetary control and made it one of the leading functions of management. The management function "control" invariably includes evaluation as an element of feedback. In this regard, a number of authors consider the procedure for evaluating the implementation of budgets by the centers of responsibilities in the budget control process. The purpose of this publication is to identify some basic problems in enterprise valuation related to budgetary control, which are known in the Indonesian  scientific literature. The article reviews the Indonesian  scientific literature indexed in the Google Scholar scientific database until the end of July 2023. The study was conducted in three stages, including developing the search protocol, conducting the search, and reporting the results. Methodologically, a systematic approach was applied, based on eleven scientific publications in Bulgarian, which correspond to the research problem under study. As a result of the review, problems were identified in the assessment of the enterprise's budgetary control process. Some authors bring to the fore as a problem the ineffective internal control in business organizations, presupposed by the lack of a good level of availability of information. To solve it, a modern toolkit is applied, which enables the evaluation and successful management of internal risk. In the conditions of the global economic crisis, the authors most often recommend the concepts and approaches of "assessing achievements in budgetary control", BSC(Balanced Scorecards) and controlling as particularly attractive and successful. These concepts and approaches imply qualitatively new requirements for the necessary information. Another major estimation problem in the budgetary control process is accounting for the interrelationships between variances. Also, most authors do not discuss the managerial issues related to the methodology for evaluating responsibility centers. In the conclusion, recommendations for future research on the topic are given. In the opinion of the author, the results of this scientific development can be useful for making informed decisions in the field of internal control. Despite the theoretical nature of the study, it can be used by both researchers and management practice
Co-Authors Minarni, Sarida Paiman Raharjo Pranasyahputra, Rachmad Hidayat Prasetio, Mochammad Adam Trismayarni Elen, Trismayarni