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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business AKADEMIK: Jurnal Mahasiswa Humanis
Rizal, Izzati
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Kolaborasi antara Auditor dan Auditee dalam Proses Pelaksanaan Audit Rizal, Izzati
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i1.1262

Abstract

Trust is a crucial element in the audit process that impacts the quality and success of audits. This study explores the application of social penetration theory as a strategy to build trust between auditors and auditees. The theory illustrates that interpersonal relationships develop through openness and information exchange. In the audit context, increased openness facilitates more effective communication, accelerates data collection, and reduces conflicts.The findings indicate that strong trust enhances transparency and audit quality. Competent and ethical auditors gain trust more easily, while respected auditees are more cooperative. The study recommends training in interpersonal skills for auditors and regular assessments of trust relationships. Implementing this approach will strengthen the audit process and enhance organizational accountability.
Peran Sistem Pengendalian Manajemen dalam Meningkatkan Akuntabilitas Keuangan di Instansi Pemerintah Rizal, Izzati
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1221

Abstract

In the context of increasing demands for transparency and accountability in public sector financial management, understanding how management control systems influence financial accountability has become crucial particularly for State Universities with Legal Entity status (PTNBH), which operate under semi-autonomous governance with complex financial mechanisms. This study aims to examine the effect of management control systems on enhancing financial accountability in a government institution functioning as a PTNBH. A mixed methods approach was employed, involving 100 quantitative respondents through structured questionnaires and 10 qualitative informants via in-depth interviews. The quantitative analysis reveals a positive and significant effect of management control systems on financial accountability, with a regression coefficient of 0.63 (p < 0.001). The qualitative findings support the quantitative results, highlighting the essential roles of leadership commitment, human resource competence, and effective use of information technology in improving control system effectiveness. The novelty of this study lies in its focus on the PTNBH governance model, which introduces unique accountability challenges. The research suggests that strengthening human resource capacity and developing information technology infrastructure are strategic measures to enhance financial accountability. Future studies are recommended to investigate the role of organizational culture and to develop digital-based control system models tailored to higher education institutions.
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