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All Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Catur Martian Fajar
Universitas BSI Bandung
Economics, Econometrics & Finance

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DAMPAK AUDIT INTERNAL, PENGENDALIAN INTERNAL, DAN KOMPETENSI STAF AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Emay Emay; Catur Martian Fajar; Adi Suparwo
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 3, No 1 (2019): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.704 KB) | DOI: 10.31294/jeco.v3i1.4442

Abstract

Laporan keuangan dikatakan berkualitas apabila informasi yang disajikan dapat dipahami, diandalkan, dan bebas dari kesalahan material. Audit internal, pengendalian internal, dan kompetensi staf akuntansi diharapkan mampu untuk menciptakan laporan keuangan perusahaan yang berkualitas. Mengacu pada hal tersebut Tujuan dari penelitian ini untuk mengkaji dampak audit internal, pengendalian internal, dan kompetensi staf akuntansi terhadap kualitas laporan keuangan. Metode yang digunakan dalam Penelitian ini merupakan metode survey dengan pendekatan kuantitatif dan tipe penelitian deskriptif verifikatif. Data penelitian adalah data primer. Hasil penelitian menunjukan  bahwa secara parsial audit internal dan kompetensi staf akuntansi tidak berpengaruh terhadap kualitas laporan keuangan dan pengendalian internal secara parsial berpengaruh terhadap kualitas laporan keuangan serta ditemukan hasil penelitian lain yang menunjukan bahwa dimensi yang paling kuat membangun variabel dependen yaitu dimensi pengetahuan dengan indikator ilmu akuntansi dan ilmu pengetahuan terkait. Hasil penelitian ini diharapkan dapat membantu PT Dirgantara Indonesia (Persero)  dalam meningkatkan kualitas laporan keuangan melalui audit internal, pengendalian internal dan kompetensi staf akuntansi.
Kinerja Proyek Ditinjau Dari Sistem Pengendalian Internal, Audit Internal Dan Efisiensi Beban Proyek: Studi Pada PT Maratama Cipta Mandiri Restu Kiswanto; Catur Martian Fajar; Adi Suparwo
Jurnal Ekonomi, Bisnis & Entrepreneurship Vol. 13 No. 1 (2019): Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/tz97jv52

Abstract

The low performance in carrying out projects at PT Maratama Cipta Mandiri led to a decrease in project revenue, it can be proven that in practice there are still ineffective and efficient project implementation in the management system, audit results, and project costs. Referring to this, this study aims to determine the impact of internal control, internal audit, and the efficiency of project costs on project performance. The method used is a survey method with a quantitative approach, and descriptive verification research type. The data source used is primary data as a result of 88 questionnaires distributed to employees. The results of the study based on the partially proposed hypothesis shows that internal control has a significant positive effect on project performance, internal audit has no significant negative effect on project performance, the project load efficiency does not have a significant positive effect on project performance, and simultaneously internal control, internal audit, and project cost efficiency have a significant positive effect on project performance. Other results found that there are variables that have the greatest influence on project performance is internal control, with the accounting system dimensions of the accounting system design indicators. From the results of this study it is expected that the company can improve the internal control system so that it can improve the performance of the project at PT Maratama Cipta Mandiri.
Co-Authors Adi Suparwo Emay Emay Restu Kiswanto