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All Journal Jurnal Akuntansi dan Pajak JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi
Achdian Anggreny Bangsawan
Universitas Muslim Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Efek Pelanggaran Standar Akuntansi Pemerintahan dan Ketidakpatuhan Peraturan terhadap Opini Audit Laporan Keuangan di Sulawesi Selatan Achdian Anggreny Bangsawan; Ahmad Abbas
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1481

Abstract

This research aims at testing the effect of the violation of governmental accounting standard and the incomplianece with the regulation on the opinion audit of financial statements in South Sulawesi. The type of this research is quantitative. The sample of this research was local government employing the data of financial statements. The data were analyzed using ordincal logistic regression. The results of this research found that the violation of governmental accounting standard and the incomplianece with the regulation have negative effect on the opinion audit of financial statements. The higher the findings related to the violation and the incompliance, the lower the local governments accept the unqualified opinion.
Internal Control System and Audit Opinion: Case from South Sulawesi in Indonesia Achdian Anggreny Bangsawan; Ahmad Abbas
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1710

Abstract

This research aims at testing the effect of internal control system on the audit opinion. The type of this research is quantitative. The sample of this research was local governments in South Sulawesi of Indonesia. The data were analyzed using ordinal logistic regression. The result of this research found that internal control system identified through weaknesses in the accounting and reporting system, the control system of the implementation of revenue and expenditure budget, and the internal control structure, have negative effects on the audit opinion of financial statements. The higher the weaknesses found in the internal control system, the more difficult the local governments to obtain unqualified opinion
OBSERVING THE REALITY OF PUBLIC SECTOR AUDIT IN ERADICATION OF CORRUPTION Rahayu Alkam; Nurina Saffanah; Achdian Anggreny Bangsawan
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 3 No. 1 (2023): Vol. 3 No. 1 (2023): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis,
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v3i1.10867

Abstract

This study aims to examine the reality of public sector audits in efforts to eradicate corruption in Indonesia. The analysis covers a number of aspects related to the implementation of public sector audits in supporting the eradication of corruption. The data was obtained using the perspective of seven experienced BPK auditors. In-depth interviews were conducted using semi-structured questions. The research results reveal a number of realities regarding public sector audits, namely the nature of public sector audits which are not specifically designed to routinely detect corruption, differences in the authority of examiners and law enforcers, and the relationship between auditors and auditees in the audit process. Therefore, to be more proactive in increasing the effectiveness of the public sector audit function in order to support the eradication of corruption, extensive efforts are needed both by individual auditors and by the BPK institutionally
Co-Authors Ahmad Abbas Fifi Nurafifah Ibrahim Nurina Saffanah Rahayu Alkam