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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen dan Bisnis (Performa) Jurnal Manajemen Bisnis Dinamika Pendidikan International Journal of Nusantara Islam Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen Journal of Accounting and Investment Jurnal Ekonomi Syariah Teori dan Terapan JURNAL IQRA´ Indonesian Journal of Sustainability Accounting and Management AKUNTANSI DEWANTARA Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Tadbir : Jurnal Studi Manajemen Pendidikan Journal of Islamic Economic Laws Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL MANAJEMEN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Kesehatan JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Enrichment : Journal of Management Jurnal Layanan Masyarakat (Journal of Public Service) Airlangga Development Journal Prosiding Conference on Research and Community Services Jurnal Pengabdian Masyarakat Asia REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Indian Journal of Forensic Medicine & Toxicology Jurnal Ekonomi dan Perbankan Syariah Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis International Journal of Humanities Education and Social Sciences Jurnal Defendonesia (DEFENDONESIA) Jurnal Akuntansi dan Keuangan Indonesia Acitya Wisesa: Journal of Multidisciplinary Research Jurnal Manajemen Informatika dan Bisnis Digital Applied Quantitative Analysis (AQA) Indonesian Journal of Sustainability Accounting and Management Jurnal Ilmiah Manajemen Surya Pasca Scientia Riset Akuntansi dan Keuangan Indonesia International Journal of Nusantara Islam Journal of Islamic Economic Laws Jurnal Pendidikan dan Pengembangan Sumber Daya Pertahanan
Sri Iswati
Faculty Of Economic And Business, Accounting, Airlangga University, Surabaya, East Java
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Analysis Of The Influence Of Role Stress On Reduced Audit Quality Angela Isabel Elinda; Sri Iswati; Pikar Setiawan
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.593

Abstract

Reduced Audit Quality is an act of decreasing audit quality that is considered to be a deliberate practice because it reduces the quality of audit work and thereby increasing the possibility of opinion on inappropriate financial statements. Factors affecting reduced audit quality actions arise due to the presence of role conflict, role ambiguity and role overload. This study was conducted to find out the effect of role conflict, role ambiguity, and role overload on reduced audit quality. The sampling was conducted using purposive sampling technique. The number of samples obtained was 44 samples. Data were collected using a questionnaire method via Google Forms on auditors working at public accounting firms in the city of Surabaya and Sidoarjo. Data analysis technique used for hypothesis testing was multiple linear regression analysis. The results of hypothesis testing show that role conflict and role ambiguity have no significant effect on reduced audit quality, but role overload has a significant effect on reduced audit quality.
The Role of Internal Control Systems in Enhancing Local Financial Report Accountability Yaya Sonjaya; Sri Iswati; Muslim Muslim
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2927

Abstract

This study analyzes the influence of budget planning and budget participation on the accountability of financial reports in Papua Province's Regional Apparatus Organizations (OPD) and examines the moderating role of the internal control system. A quantitative causality approach was applied, with a sample of 105 State Civil Apparatus (ASN) from 35 OPDs selected through a saturated sampling technique. Data were collected using a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with moderation testing via the bootstrap method. The results indicate that budget planning and participation significantly enhance financial report accountability. Additionally, the internal control system moderates these relationships, reinforcing accountability. This study provides valuable insights into factors influencing financial report accountability in Papua’s OPDs and highlights the importance of internal control systems in strengthening budget-related accountability measures.
Co-Authors Ade Ayu Mitra Ramadita Daluas Adi Priono Afiqoh Cahyana Alfa Rahmiati, Alfa Allya Roosallyn Assyofa Angela Isabel Elinda Anis Byarwati Anwar Ma’ruf Arbiansyah, Tri Panca Arif Fatah Hidayat Armadiyanti, Putri Armadiyanti,, Putri Aviani Widyastuti Bambang Purwoko Bella, Firsty Izzata Cholichul Hadi Devi Sulistyo Kalanjati Dian Agustia Diky Budiman Dimas Agung Trisliatanto Dina Sunyowati Dio Prasetyo Budi Diva Theressa, Thea Diwanti, Dyah Pikanthi Djoko Agus Purwanto Dyah Pikanthi Diwanti Epy M. Luqman Falih Suaedi Falikhatun - Falikhatun Falikhatun Fery Setiawan Firsty Izzata Bella Gaung Perwira Yustika Guntur Eko Saputro Hari Basuki Notobroto Harlina Meidiaswati Hendro Puspito Heribertus Agustinus Bilo Tena Heru Tjaraka Hutagalung, Remond Tumpak Sumurung Ilma Ghozali Isnalita Iswahjuni Iswahjuni Iswajuni, Iswajuni Izzato Millati Julianus Pardede, Simon Kurniawati, Ika Atma Limantoro, Amedea Cristabel Made Dudy Satyawan Masyfufah, Lilis Moh. Nasih Mohammad Saleh MUHAMMAD TAHAJJUDI GHIFARY Muslim Muslim Niken Saraswati Noerlina Anggraeni Noorlailie Soewarno Novrys Suhardianto Nurdianto, Arif Rahman Nurfahmiyati Nurfahmiyati Perwitasari, Dian Pikar Setiawan Pikar Setiawan Pikar Setiawan Pikar Setiawan Prihatini, Tatik Pujiati, Herni Putra, Komang Mario Sena Raden Roro widya Ningtyas Soeprajitno Ramadhan, Muh Syahru Rifki Ismal Risky Budianto Rizqiah, Khairul Rofi Rofaida Rr. Herini Siti Aisyah Ryan Rahmah Maulayati salamah salamah Sari Mulyana Satia Utama, Anak Agung Gde Sitompul, Mey Krisselni Sri Wahjuni Latifah Subagio, Mochammad Subagyo Adam Subagyo, Adam Suheryadi, Bambang Supratiwi, Wiwik Supriani, Indri Suryanto Suryanto Suryanto Suryanto, Suryanto Suwarni SUWITO SUWITO Suwito Suwito T, Yunice Karina Tatik Prihatini Thea Diva Tri Siwi Agustina Uktutias, Sendy Ayu Mitra Victor Pattiasina Wicaksono, Agung Prasetyo Nugroho Windijarto Windijarto Wisandani, Iwan Yaya Sonjaya Yosepha, Sri Yanthy Yunice Karina Tumewang Yustika, Gaung Perwira Zainal Abidin Zainal Abidin Zainuddin Maliki