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PENGARUH DUE PROFESSIONAL CARE, INDEPENDENSI, TIME BUDGET PRESSURE, DAN AUDIT FEE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA MEDAN Zain, Jenny; Putri, Arie Pratania; Tarigan, Aremi Evanta; Novita T, Siti; Voltra, Jhon
Aksara Public Vol 3 No 2 (2019): Mei (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

This research studies about the influence of due professional care, independency, time budget pressure, and audit fee to the audit quality. At 8 Accountant Public Firm in Medan. This study used simple random sampling. The data were collected through questions survey methods. The results of the study indicate that simultaneous due professional care, independency, time budget pressure, and audit fee had a significant effect to the audit quality. In the partiality due professional care, independency, and audit fee had a positive effect and significant to the audit quality. While time budget pressure had a negative effect and significant to the audit quality.
Determinants of Capital Expenditure in the Government of North Sumatra for the Years 2020-2022 Purba, Benhard Sebastian; Manullang, Stefanus Efrata; Zain, Jenny; Syahputra, Oky
International Journal Of Economics Social And Technology Vol. 3 No. 3 (2024): September 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/ijest.v3i3.566

Abstract

This study describes factor affecting budget capital expenditure, among them is expenditure government. Big small expenditure government very depends on income that accepted by the government itself. One of the factors that influence Budget Capital Expenditure in a government that is Income Local Original Revenue (PAD), General Allocation Fund (DAU), Allocation Fund Special (DAK), and Revenue Sharing Fund (DBH). Increasingly big income received by the government area will the moregood because influence in a way positive budget shopping in the area the. The purpose of This research is to analyze Local Original Income (PAD), Funds Allocation General (DAU), Funds Allocation Special (DAK), and Funds for Results (DBH), influential or not to Budget Capital Expenditure in North Sumatra Province. Engineering analysis used is technique multiple linear analysis, results study that in a way partial only Local Original Income (PAD), General Allocation Fund (DAU), and Regional Allocation Fund (RAF) Special (DAK) marked positive or influential significant to Budget Capital Expenditure in Sumatra Province North, while the Revenue Sharing Fund (DBH) is marked negative or has no effect significant to Budget Shopping in Sumatra Province North.