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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Sarjono Sarjono
STIE Ahmad Dahlan Jakarta
Economics, Econometrics & Finance

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Hasil Audit, Jabatan Gubernur, Kinerja Keuangan Daerah Dan Dampaknya Terhadap Kesejahteraan Masyarakat Sarjono Sarjono
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.64

Abstract

The purpose of this study was to analyze the factors that influence social welfare. The factors are audit opinion, financial performance, follow-up of audit recommendations, and the tenure of governors in the 34 provinces. The data used in this study is secondary data and in the form of panel data, and have been analyzed by multiple regression. The results showed that the financial performance and follow-up of audit recommendation have the positive and significanteffect on social welfare. But, the audit opinion and the tenure of governor have negative and not-significant effect on social welfare.
Reposisi Peranan Pemeriksaan/Audit Dalam Mengawasi Program Pemerintah Sarjono Sarjono
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 4 No 1 (2015)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v4i1.75

Abstract

Changes in boards of BPK followed by a change of strategic audit plan. Board’s current period brings big issues that are different from the previous period, the audit associated with the issue of welfare or prosperity. This study aims to determine whether the BPK had and the need to reposition the role of major issues related to the changes brought by the new boards. This research is qualitative content analysis method with the object of study are audit strategic plan, a draft audit strategic plan, and IHPS from 2008 to 2014. By using the approach of the six key elements offered by Ryan, et al (2007), the results showed that the BPK (boards and auditors) has realized some key elements as the form of the repositioning, such as the strengthening of strategic value, learning capabilities and strategic flexibility, an adequate understanding of audit entities, and the top management commitment. However, the results also show that auditors still need to have an understanding of the sensitivity of the audit entity when conducting the audit assignment and must be open to receive criticism from the outside, able to recognize the value and appropriateness of the strategy of the audit institution other, have a deep understanding of current external issues.
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