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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI The Contrarian: Finance, Accounting, and Business Research
Kalangi, Linjte
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMPETENSI, ETIKA, DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA PERWAKILAN BPKP PROVINSI SULAWESI UTARA Zam Zam, Rizka Y.; Kalangi, Linjte; Weku, Priscillia
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 9, No 4 (2021): JE. Vol 9 No 4 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v9i4.36345

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh, kompetensi, etika dan independensi auditor terhadap kualitas audit pada Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Sulawesi Utara. Jenis penelitian ini metode penelitian kuantitatif menggunakan analisis inferensial multivariat dengan pendekatan survey. Data penelitian ini adalah data primer yang diperoleh dari menyebarkan kuesioner pada 50 responden. Hasil penelitian menunjukan bahwa kompetensi auditor berpengaruh positif terhadap kualitas audit yang berarti auditor semakin kompeten, etika auditor berpengaruh positif terhadap kualitas audit yang berarti sikap seorang auditor semakin baik, dan independensi auditor berpengaruh positif terhadap kualitas audit yang berarti semakin baik dan independen dalam melaksakan audit. Serta kompetensi, etika, dan independensiauditor secara simultan berpengaruh signifikan terhadap kualitas audit. Hal ini menunjukan bahwa semakin baiknya kompetensi, etika, dan independensi auditor, semakin bagus pula kualitas audit yang dihasilkan. Kata Kunci: Kompetensi, etika, independensi auditor, kualitas audit
Implementation of internal control and utilization of accounting information systems on the financial quality of PT. Misool Eco Resort (Case study in South Misol Islands, Raja Ampat Regency) Wermasubun, Ruth Octaviani P.; Kalangi, Linjte; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.230

Abstract

This study examines the implementation of internal control and the use of accounting information systems on the financial reporting quality of PT. Misool Eco Resort. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis. Key informants included the administrative director, operational manager, financial manager, accounting supervisor, and controller. The findings indicate that the internal control system is inadequate, with suboptimal results across the eight components of the control environment. Weaknesses include insufficient enforcement of integrity and ethical values, unclear delegation of authority and responsibility, and an ineffective controller role in ensuring compliance and goal achievement. The accounting information system, utilizing the Mekari Jurnal application, performs well in terms of speed, usability, and information quality. However, issues such as data synchronization between branches and headquarters remain. Although the accounting system contributes positively to financial reporting, weaknesses in internal control compromise the reliability and accuracy of financial statements. The study recommends enhancing internal control through improved communication of ethical standards, employee competency development, organizational restructuring, and strengthening the controller’s role. Greater integration between internal control and the accounting system is essential to ensure the production of high-quality financial reports in compliance with financial accounting standards.
Co-Authors Heince R. N. Wokas Weku, Priscillia Wermasubun, Ruth Octaviani P. Zam Zam, Rizka Y.