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Journal : Formosa Journal of Multidisciplinary Research (FJMR)

Impact of Accounting Information Systems of Cash Executions on Internal Controls of Company Ambarwati, Rina; Gumilang, Andika Mugi; Rosidawaty, Rosidawaty; Sugiyono, Sugiyono; Chyntia, Ingkak; Aminudin, Dindin; Dadang, Dadang; Ulinnuha, Nor Fatah; Ramadhan, Muhammad dhitya
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10463

Abstract

The study investigates how the accounting information system of cash expenditure affects the internal controls of the company. Cash expenditure, which is vital to business operations, is managed by accounting information systems (AIS). It is expected that effective use of AIS will improve the accuracy of transaction recording, reduce errors, and prevent fraud. The study uses a quantitative method by sending questionnaires to various that have implemented cash expenditure. The results show that there is a significant correlation between how well AIS manages cash expenditure and how well the company's internal controls. Good AIS implementation ensures that all transactions are properly recorded, authorizations are carried out according to procedures, and authorities can only access financial information. In addition, an integrated AIS offers audit trails that facilitate the tracking and verification of transactions by both internal and external auditors. These findings suggest that the use of effective cash expenditure can strengthen internal control mechanisms, improve financial integrity, and give confidence to stakeholders of the company's interests.
The Effect of Auditor Competence and Independence on Audit Quality at AYZ Company Ambarwati, Rina; Rosidawaty, Rosidawaty; Gumilang, Andika Mugi; Sugiyono, Sugiyono; Dadang, Dadang; Aminudin, Dindin; Zuhro, Siti Fatimatul; Ramadhan, Muhammad Dhitya
Formosa Journal of Multidisciplinary Research Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i8.10709

Abstract

The aim of this research is to see how auditor competence and independence affect audit quality. The background to this research is the importance of audit quality for stakeholders and the role of auditor competence and independence in improving audit quality. Data was collected through auditor reviews from various Public Accounting Firms (KAP). The research results show that the auditor's expertise and independence contribute significantly and positively to audit quality. In addition, the relationship between expertise and independence was also found to strengthen audit quality. This research shows that improving auditor education, training and experience and maintaining auditor independence are critical to producing high-quality audits.
Co-Authors Abdullah Idi Abdurrahmansyah Abdurrahmansyah, Abdurrahmansyah Abu Naim Ade Ayu Oksari Adelia Dwi Valentin ALI NURMANSYAH Alif Khalifah Alzagladi, Hasan Aminudin, Dindin Andi Hidayat, Andi Angraeni, Reni Ani Suryani Arinana Arinana Arneti Arneti Atmaja, Sena Aviantara, Dwindrata B. Awaliah, Wiwin Awaliyah, Wiwin Ayudya, Dila Azhari Muslim Azhari Muslim Aziz, Zulfi Al Bima Guntara Budi Saputro Budiman, Diana Chyntia, Ingkak Dede Maryana Dede Riswandi Devy Susanty Dewi Ratnasari Astuti DEWI SARTIAMI Dian Rahadian, Dian Diana Hasan Dini Rakhmawati Djoko Hananto DJOKO PRIJONO Edy Syahputra Eka Candra Lina EKA CHANDRA LINA Eka Intan Kumala Putri Eka Nur'azmi Yunira Engkus Kusnadi Erdawati, Lena Eros Rosmiati Fadilah, Risa Asti Nur Faridha, Faridha Faroqi, Fachmi Al Faroqi, Fahmi Al Fatimah, Imas Febriyanti, Fitri Ayu Fitri Nurhayati Gumilang, Andika Mugi Gusti Indriati Gustini Syahbirin Hamim, Thoat Helmas Septiyo Hadi Hendra, Rio Hendrik F Siregar Heriyanto, Feri Husni dan Zulfanazli Pudjianto Alfian Rusdy Hutapea, Dedi I Komang Werdhiana I Wayan Laba I Wayan Winasa Idham Sakti Harahap Immawati, Siti A. Immawati, Siti Asriah Ingkak Chintya Wangsih Inrianti Sari Handayani Irvan Fadli Wanda Jalaludin, Jalaludin Jumiati, Eti Kanju Ohsawa Ketty Suketi Khalifah, Alif Kusumah, Yayi Munara Lani, Lani Latifah K Darusman Maghfirah, Geubrina Mariah, Dede Maya Sova Megaster, Tekni Mufti, Nasrul Muhamad Fauzi Nastiti Siswi Indrasti Neni Musyarofah NFN Rohimatun Nugraha, Wahyu Fajar Nur Alfi Saryanah Nur Rachman Nurdaaniyah, Andi Nurhillal, Zahroh Nurul Setiani Oksidelfa Yanto Pauji, Ahmad Perwitahasari, Resy PURNAMA HIDAYAT RAHAYU WIDYASTUTI Ramadhan, Muhammad Dhitya Ratna Sari Dewi RAUF, AUNU Rejeki, Henlia Peristiwi Riandi Alfin Rina Ambarwati Risa Nuriawati Rita Sulastini Rizki, Fathan Hadyan Rizky Ridwan Rofiq, Iwan Setiawan Rohimatun Rohimatun, Rohimatun Romadhoni, Danu Noval Rosidawaty Rosidawaty Rosyidawati, Rosyidawati Ruly Anwar Rusli Rustam Rusli Rustam Sahrul Saehana Sajodin, Sajodin Sakuroh, Lilis Sandra Arifin Aziz Sapta Yanuar, Ignatius Erik Sari, Nani Widya Sianipar, Ferry Agus Silvester Tursiloadi Siska Efendi Siti Fatimatul Zuhroh Siti Maesaroh Siti Nurhasanah Slamet Susanto Sri Widayanti Sri Yuliani Suciati, Fuzi Sudarman, Daman Sugino Sugino Sugiyono Sugiyono Sunaryo Syam Sunaryo, Dede Suryo Wiyono Syafrida Manuwoto Syafrida Manuwoto Syaiful Anwar Syaifullah Syaifullah Taufan Tanto Setyawan Tedy Subrata Trijanti A. Widinni Asnan U. Undayasari Ulinnuha, Nor Fatah Ulinuha, Nor Fattah Utami, Aidha Venty Venty Widodo, Guntarto Widy Rahayu, Selviana Teras Yusman Syaukat Yusman Syaukat