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All Journal Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi FINANCIAL : JURNAL AKUNTANSI Journal of Business and Information System
Isniawati, Atik
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : FINANCIAL : JURNAL AKUNTANSI

 1 
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN GOOD CORPORATE GOVERNANCE DALAM MENCEGAH KECURANGAN DENGAN MODERASI MORALITAS INDIVIDU Isniawati, Atik; Salsabella, Afifah; Heningtyas, Oryza Sativa
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.386

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh Sistem Pengendalian Internal dan Good Corporate Governance Terhadap Pencegahan Kecurangan Laporan Keuangan dengan Moralitas Individu Sebagai Variabel Moderasi. Penelitian ini dilakukan pada Kantor Kecamatan di Wilayah Kota Bekasi. Penelitian ini menggunakan sampel sebanyak 51 responden dengan menggunakan metode convenience sampel. Data yang diolah menggunakan model regresi linear berganda dan Moderate Regression Analyze (MRA). Alat yang digunakan dalam penelitian ini adalah SPSS versi 25. Hasil penelitian menunjukkan bahwa sistem pengendalian internal berpengaruh namun tidak signifikan terhadap pencegahan kecurangan laporan keuangan, sedangkan good corporate governance berpengaruh positif signifikan terhadap pencegahan kecurangan laporan keuangan. Selanjutnya, moralitas individu tidak mampu memoderasi pengaruh sistem pengendalian internal dan good corporate governance terhadap pencegahan kecurangan laporan keuangan.Kata Kunci: Sistem Pengendalian Internal, Good Corporate Governance Pencegahan Kecurangan dan Moralitas Individu.
THE ROLE OF THE AUDIT TIME BUDGET IN THE RELATIONSHIP OF AUDITOR COMPETENCY, INDEPENDENCE, AND EXPERIENCE ON AUDIT QUALITY Isniawati, Atik; Yuliastari, Amanda Reza; Modjaningrat, Radina; Baisyir, Fauzi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.500

Abstract

This study aims to analyze the effect of auditor competence, independence and experience on audit quality with audit time budget as a moderating variable. This study uses primary data with data collection methods using questionnaires with purposive sampling method on 70 auditors at the Public Accounting Firm (KAP) DKI Jakarta area. The findings of this study indicate that auditor competence has a significant positive effect on audit quality. Furthermore, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. The results of the next test prove that the audit time budget moderates the effect of auditor competence on audit quality. However, the audit time budget does not moderate the independence and experience of auditors on audit quality.Keywords: Audit Quality, Audit Time Budget 
Co-Authors Baisyir, Fauzi Heningtyas, Oryza Sativa Nur Wahyuni Rahim, Dian Anggraeny Salsabella, Afifah Yuliastari, Amanda Reza