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All Journal Jurnal Akuntansi, Audit dan Aset (AAA)
Daat, Sylvia C.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PERAN AUDITOR INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WAROPEN Bonai, Yulens Frits; Falah, Syaikhul; Daat, Sylvia C.
Jurnal Akuntansi, Audit, dan Aset Vol 2 No 1 (2019): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jurnal_aaa.v2i1.23

Abstract

This study aims to examine the effect of Human Resource Capacity and the Internal Auditor’s Roleon the Quality of Local Government Financial Reports. The study was located in Waropen Regencywith a total of 34 respondents, who work in the field of finance and accounting, which is related tothe preparation of the financial statements. The SPSS application was used as an analytical tool, andthe causality type of research was used to test the effect of independent variables on dependent so thatthe assessment uses Multiple Regression Analysis. The result of this study indicate that the capacityof human resources and the role of internal auditors simultaneously influence the Quality ofWaropen District Financial Reports. In addition, from the partial influence of the Capacity ofHuman Resources to have a positive effect on the Quality of Financial Statements. While the role ofinternal auditors do not affect the Quality of Financial Statements.
Pengaruh Employee Engagement Terhadap Value Added Pada Sekolah Papua Kasih Muraram, Allan; Falah, Syaikhul; Daat, Sylvia C.
Jurnal Akuntansi, Audit, dan Aset Vol 4 No 1 (2021): JURNAL AKUNTANSI, AUDIT DAN ASET
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

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Abstract

This study is an element to prove whether there is an influence between what forms employeeinvolvement, namely enthusiasm, dedication, and partial absorption of added value and to examinethe effect of these elements simultaneously. The population in this study were employees at thePapua Kasih School, which is located in Jayapura. The sampling technique in this research is non-probability sampling with the technique of determining the sample being purposive sampling. Thenumber of questionnaires that can be processed and analyzed is 60 respondents. Data analysisusing multiple linear regression equations. The results showed that: vigor had a significant effect onvalue-added, dedication had a significant effect on value-added, and absorption had no significanteffect on value-added, while simultaneously all three had a significant effect on value-added.
Co-Authors Bonai, Yulens Frits Muraram, Allan Syaikhul Falah