Saprudin .
Unknown Affiliation

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

Found 2 Documents
Search

Pengaruh Akuntabilitas Dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kabupaten Gorontalo Veronica Wongkar, Filly; ., Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Nurannisa Hippy, Mega
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1908

Abstract

This study aims to analyze the influence of accountability and transparency in the management of regional finances on the performance of the Gorontalo District Government. The research employs a multiple linear regression model to examine the relationship between independent and dependent variables. The results indicate that accountability has a significant positive impact on government performance; higher levels of accountability in governance lead to better government performance. Transparency also shows a significant positive effect on government performance; openness and transparency in governance contribute to enhancing government performance. Both accountability and transparency are critical factors determining government performance; enhancing both accountability and transparency together will significantly improve government performance
Pengaruh Kompetensi, Independensi, dan Etika Profesi Terhadap Kualitas Audit Di Inspektorat Provinsi Gorontalo Hasan, Meryanti; ., Saprudin; Masiaga, Novaliastuti; Abdullah, Julie; Hasan, Wahyudin
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.1981

Abstract

This study aims to analyze the impact of competence, independence, and professional ethics on audit quality at the Inspectorate of Gorontalo Province. A quantitative approach was employed using a census sampling method, involving 54 auditors. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The partial test results show that competence, independence, and professional ethics each have a significant effect on audit quality. Auditors with high competence can accurately identify and report audit findings. Good independence ensures objectivity without external influence, and strong professional ethics maintain the integrity of auditors. The simultaneous test results indicate that these three variables collectively have a significant effect on audit quality, with an R square value of 0.661, meaning that 66.1% of audit quality is influenced by competence, independence, and professional ethics. This underscores the importance of strengthening these three factors to improve audit quality at the Inspectorate of Gorontalo Province.