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ANALISIS KAUSALITAS FERTILITAS DENGAN PERTUMBUHAN EKONOMI DAN KEMISKINAN DI SUMATERA BARAT Saputra, Robby; Sentosa, Sri Ulfa
Jurnal Kajian Ekonomi dan Pembangunan Vol 2, No 3 (2020): Jurnal Kajian Ekonomi dan Pembangunan
Publisher : Universitas Negeri Padang

Abstract: This study aims to determine the causal relationship between fertility, economic growth and poverty in West Sumatra. This type of research is descriptive and associative research. The data used are secondary data in the form of panel data from 2010 to 2017. The research methods used are: (1) Vector Auto Regression Analysis, (2) Granger Causality Test. The results showed that (1) There was no causality relationship between fertility and economic growth in West Sumatra, but there was a direct relationship between fertility and economic growth. (2) There is no causality relationship between fertility and poverty in West Sumatra, but there is a direct relationship between poverty and fertility. (3) There is no causal relationship between economic growth and poverty in West Sumatra, but there is a direct relationship between poverty and economic growth.Keywords: Fertility, Economic Growth, Poverty

The Impact of Ethic and Competence on Audit Quality: Accountability as Moderating Variable Saputra, Robby; Firmansyah, Amrie
Studi Ilmu Manajemen dan Organisasi Vol. 5 No. 2 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i2.3335

Purpose: This study used accountability as a moderating variable to examine the impact of ethics and competence on audit quality. Methodology: The data used in this study were derived from a questionnaire survey distributed to respondents from October to December 2023. The respondents for this study were Badan Pemeriksa Keuangan (BPK) head office auditors at State Financial Auditor III. The respondents were selected using purposive sampling criteria. The final sample comprised 69 respondents. This study used the structural equation Modelling (SEM) approach with Smart Partial Least Square (PLS) software to analyze the data.Results: The findings show that ethics and competence positively affect audit quality. Accountability as a moderating variable strengthens the impact of ethics on audit quality. However, accountability does not influence the effect of competence on audit quality.Conclusions: This research concludes that the ethics and competence of BPK’s auditors positively affect the quality of audit reports. In other words, better compliance with the code of ethics and continuous improvement of competence will improve the quality of audit reports.Limitations: This research used a method of distributing questionnaires to several respondents online so that the questions from respondents regarding the questionnaires could not be confirmed directly. In addition, this study uses only two audit attributes as determinants of audit quality.Contribution: This research will provide an understanding of BPK stakeholders regarding the importance of ethics and competence for BPK auditors. Additionally, it is expected that they will not attempt to influence BPK auditors to commit ethical violations. Furthermore, this research is meritorious for BPK to investigate the factors that can encourage the accountability of auditors’ attitudes to improve audit quality.

Energy landscape: Petroleum utilization prospects amid global energy transition dynamics Saputra, Robby
Energy Justice Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/enjust.v2i1.2025.1748

Background: Petroleum has played a critical role in supporting industrialization and global economic growth since the Industrial Revolution. It has not only been the foundation of many economies, particularly transportation and industry, but it remains so today. However, the environmental impacts of petroleum use have become a global concern, prompting a shift to renewable energy. Methods: This study uses a qualitative approach with literature review and descriptive analysis to examine the prospects for petroleum use in Indonesia in the energy transition. Data were obtained from academic journals, government reports, and environmental studies to illuminate patterns of petroleum use, renewable energy developments, and their impacts on energy security and future policies. Findings: Indonesia has large potential for renewable energy sources such as hydropower, geothermal energy, and bioenergy, but their utilization is still minimal. Around 90% of this renewable energy potential has not been utilized. For example, hydropower, geothermal energy, and bioenergy which are environmentally friendly and capable of producing significant energy have not been fully developed. The biggest challenge in the transition to renewable energy lies in changing public perception, as many people still rely on fossil fuels. In addition, the Indonesian government faces the task of building infrastructure that is evenly distributed throughout the country. Conclusion: A proactive and gradual approach is needed to engage the public in renewable energy development and to raise awareness of its long-term benefits. Reducing dependence on petroleum requires strong policies, investment in renewable infrastructure, and public participation in the energy transition process. Novelty/Originality of this article: Unlike previous studies that have focused primarily on energy security and policy frameworks, this study emphasizes the importance of public perception and infrastructure readiness in supporting a successful transition from fossil fuels to renewable energy.

Memperkuat independensi auditor APIP: Kunci pencegahan korupsi dan kualitas audit unggul Saputra, Robby; Firmansyah, Amrie
Jurnalku Vol 4 No 4 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i4.1182

Penelitian ini menganalisis peran independensi auditor APIP dalam pencegahan korupsi dan peningkatan kualitas audit pada pengelolaan keuangan negara dengan menggunakan metode scoping review dari 10 artikel relevan. Hasil penelitian menunjukkan bahwa independensi auditor merupakan faktor krusial dalam mendeteksi dan mencegah kecurangan. Auditor yang memiliki independensi tinggi mampu bertindak objektif dan profesional, sehingga meningkatkan efektivitas pengawasan. Pengalaman kerja auditor turut mendukung kemampuan mereka dalam mendeteksi fraud secara lebih efektif. Meskipun demikian, tantangan struktural seperti tekanan politik dan intervensi dari kepala daerah masih menjadi hambatan signifikan bagi independensi auditor. Untuk mengatasi masalah ini, diperlukan kebijakan yang lebih kuat guna melindungi independensi APIP, memperkuat sistem whistleblowing, dan memastikan adanya pelatihan berkelanjutan bagi auditor. Penelitian ini merekomendasikan reformasi kebijakan untuk memberikan otonomi lebih besar kepada APIP, yang bertujuan untuk memperkuat transparansi dan akuntabilitas dalam pengelolaan keuangan negara. Hasil penelitian diharapkan dapat mendorong pengembangan strategi dan kebijakan yang lebih efektif untuk memperkuat peran APIP dalam menjaga integritas keuangan negara.

The Impact of Ethic and Competence on Audit Quality: Accountability as Moderating Variable Saputra, Robby; Firmansyah, Amrie
Studi Ilmu Manajemen dan Organisasi Vol 5 No 2 (2024): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i2.3335

Purpose: This study used accountability as a moderating variable to examine the impact of ethics and competence on audit quality. Methodology: The data used in this study were derived from a questionnaire survey distributed to respondents from October to December 2023. The respondents for this study were Badan Pemeriksa Keuangan (BPK) head office auditors at State Financial Auditor III. The respondents were selected using purposive sampling criteria. The final sample comprised 69 respondents. This study used the structural equation Modelling (SEM) approach with Smart Partial Least Square (PLS) software to analyze the data.Results: The findings show that ethics and competence positively affect audit quality. Accountability as a moderating variable strengthens the impact of ethics on audit quality. However, accountability does not influence the effect of competence on audit quality.Conclusions: This research concludes that the ethics and competence of BPK’s auditors positively affect the quality of audit reports. In other words, better compliance with the code of ethics and continuous improvement of competence will improve the quality of audit reports.Limitations: This research used a method of distributing questionnaires to several respondents online so that the questions from respondents regarding the questionnaires could not be confirmed directly. In addition, this study uses only two audit attributes as determinants of audit quality.Contribution: This research will provide an understanding of BPK stakeholders regarding the importance of ethics and competence for BPK auditors. Additionally, it is expected that they will not attempt to influence BPK auditors to commit ethical violations. Furthermore, this research is meritorious for BPK to investigate the factors that can encourage the accountability of auditors’ attitudes to improve audit quality.

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