Dy Ilham Satria
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Journal : AT-TASYRI' Jurnal Ilmiah Prodi Muamalah

Pengaruh Due Professional Care, Kompleksitas Tugas dan Good Governance Terhadap Kinerja Auditor Pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Aceh Dy Ilham Satria
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 9 No. 1 (2017): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.568 KB) | DOI: 10.47498/tasyri.v9i1.36

Abstract

The purpose of this research was to examine the influence of Due professional care, Duty complexity, and Good governance toward the Auditor performance at BPK-RI of Aceh Province representative. The population of this research was all auditors at BPK-RI of Aceh Province representative consisted of 69 respondents. The data used in this research was primary data obtained by distributing questionnaires to all Auditor at Financial Audit Agency inspectors of Aceh Province representative. The method of data analysis was quantitative analysis by using validity test, reliability test, and classical assumption test that consisted of normality test, mutlicolinearity and heterokedasticity test. The result of this research indicated that Due professional care influenced positively on the Auditor performance with t-count 2.030 >table 1.668 and the significance value was 0.046 < 0.05, duty complexity influenced positively on the Auditor performance with t-count was 4.444 > t-table 1.668 and the significance value was 0.017 < 0.05, and Good governance did not influence on the Auditor performance with t-count1.448 < t-table 1.668, and the significance value was 0.152 > 0.05. Simultaneously, Due professional care, duty complexity, and good governance influenced on the Auditor performance at Financial Audit Agency inspectors of Aceh Province representative with the result of f-count was 55.208, while f-table was at 95% of confidence level obtained f-table 5% + 2.75 or f-count>f-table.
Pengaruh Wealth, Intergovernmental Revenue, Leverage dan Opini Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah (Studi Kasus Pada Pemerintah Kota Lhokseumawe) Dy Ilham Satria; Heny Puspita Sari
AT-TASYRI': JURNAL ILMIAH PRODI MUAMALAH Vol. 10 No. 1 (2018): At-Tasyri': Jurnal Ilmiah Prodi Muamalah
Publisher : Prodi Hukum Ekonomi Syariah STAIN Teungku Dirundeng Meulaboh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.137 KB) | DOI: 10.47498/tasyri.v10i1.129

Abstract

This research aims to analyze the influence of wealth, intergovernmental revenue, leverage, and audit opinion of BPK on local government financial performance with a case study on Lhokseumawe city government in 2011-2015. The data used in this study is secondary data obtained from the office of BPKD of Lhokseumawe city government. Data analysis method in this research is through documentation data obtained from Local Government Financial Report (LKPD), document data in the Budget Realization Report, Balance Sheet, Opinion Audit BPK of Lhokseumawe Government during 2011-2015. The results of this study indicate that wealth and leverage have no effect on the financial performance of local government of Lhokseumawe, while the intergovernmental revenue and BPK Audit influence on the performance of Lhokseumawe city government, and the measurement of financial performance through efficiency ratio of Lhokseumawe city is less efficient in running the government through the effectiveness ratio of Lhokseumawe city is quite effective in running the government.