Wiwik Pratiwi
Sekolah Tinggi Ilmu Ekonomi Y.A.I

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PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, KOMITMEN ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL Wiwik Pratiwi; Andari Asri Kartika
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 1 (2019)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.904 KB) | DOI: 10.35591/wahana.v22i1.149

Abstract

This study is meant to test empirically the influence of responsibility accounting, organizational commitment, and budget participation to the managerial performance on manufacturing companies in Jakarta. This research used survey method by questionnaries. The data were examined using descriptive statistics, test of validity and reliability, classic assumption test, multiple linear regression test, and hypothesis test by using SPSS versi 24.0 for windows. The results of this research showed that responsibility accounting, organizational commitment, and budget participation were effect on managerial performance partially and simultaneously. Keywords: responsibility accounting, organizational commitment, budget participation, managerial performance
PENGARUH STRUKTUR AUDIT, PEMAHAMAN GOOD GOVERNANCE DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat) Wiwik Pratiwi; Nia Aziza Misqih
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 21, No 2 (2018)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (613.252 KB) | DOI: 10.35591/wahana.v21i2.141

Abstract

This study aims to determine the effect of audit structure, understanding of good governance and application of information technology to auditor performance. The population in this study is all auditors working in Public Accounting Firm (KAP) located in Central Jakarta. The sampling technique used is nonprobability sampling technique. The author conducted a sample at 24 Public Accounting Firm registered in Central Jakarta. Data analysis technique begins with descriptive statistical test, followed by data quality test consisting of validity and reliability test, normality data test, classical assumption test consist of regression normality test, multicollinearity test, heterokedastisity test, regression linearity test. Hypothesis test using t test, f test and coefficient of determination.  The results of this study indicate that the audit structure, the understanding of good governance and the application of information technology has a significant influence on the performance of auditors. Audit structure, understanding of good governance and application of information technology together have a significant influence on auditor performance. Keywords: Auditor performance, audit structure, good governance and application of            information technology.