Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN TheJournalish: Social and Government
Muhammad, Kurniawan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Bagaimana Peran Moderasi Kepemimpinan dalam Pengujian Kualitas Audit Internal Pemerintah Muhammad, Kurniawan; Firmansyah, Amrie
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3500

Abstract

Purpose: This research empirically tests the influence of internal auditor competence and the internal control system on the quality of government internal audits. This research also tests leadership as a moderating variable. Methodology: Leadership is also examined in this study as a moderating factor. Primary data from questionnaires given to internal auditor at Inspektorat Utama BPK RI. The study sample was composed of the following based on purposive sampling of 43 observations, with data collected through questionnaires, and processed using the Structure Equation Model (SEM) to process the linkert measurement scale. Results: The research results show that internal auditor competency and the internal control system have a positive effect on internal audit quality. This research also concludes that leadership does not strengthen the positive effect of internal auditor competence on the quality of government internal audits nor does it strengthen the positive effect of the internal control system on the quality of government internal audits. Limitations: This study also has limitations in the number of auditor respondents, namely internal auditors who have reviewed the quality of the BPK RI audit. Contribution: This research contributes to the literature on internal audit in public sector organizations which is still rarely examined in Indonesia.
Analisis Bibliometrik Hubungan Media Massa dalam Sektor Tata Kelola Pemerintahan Berbasis Database Scopus pada Abad 21 Muhammad, Kurniawan
TheJournalish: Social and Government Vol. 5 No. 4 (2024): Social and Government
Publisher : CV The Journal Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55314/tsg.v5i4.874

Abstract

Artikel ini bertujuan untuk meninjau hubungan antara pengaruh media massa di sektor tata kelola. Penelitian ini menggunakan database Scopus selama abad ke-21 untuk mengumpulkan artikel dan konferensi makalah. Kata kunci yang digunakan dalam penelitian ini adalah "media massa" dan "pemerintahan". Data analisis adalah analisis bibliometrik menggunakan perangkat lunak VOS-viewer. Penelitian ini memvisualisasikan pola komunculan kata kunci. Studi ini mengungkapkan tren analisis media massa dan tata kelola yang meningkat signifikan dari tahun 2000. Aspek asli negara yang melakukan publikasi didominasi oleh Amerika Serikat dan Inggris. Berdasarkan visualisasi jaringan, media massa dan tata kelola memiliki dampak pada beberapa faktor, antara lain politik, daerah, kebijakan, manusia, dan masyarakat. Media massa, tata kelola, pendekatan kebijakan, dan pendekatan tata kelola terkait erat. Hasil ini menunjukkan bahwa "media massa" dan pemerintahan berpengaruh di banyak sektor, terutama dalam politik dan pembuatan kebijakan.
Co-Authors Amrie Firmansyah