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All Journal Trikonomika: Jurnal Ekonomi Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Jurnal Mirai Management Maneggio: Jurnal Ilmiah Magister Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Mantik JURNAL MUTIARA AKUNTANSI Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Journal of International Conference Proceedings Journal Liaison Academia and Society IIJSE Jurnal At-Tabayyun Jurnal Ekonomi, Manajemen, Akuntansi
Widia Astuty
Universitas Muhammadiyah Sumatera Utara
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Journal : Jurnal Ekonomika Dan Bisnis

 1 
Pengaruh Skeptisme, Pengalaman Auditor Dan Self-Efficacy Terhadap Audit Judgement Dengan Time Pressure Sebagai Variabel Moderating Pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Utara Ashadi, Riza; Sari, Eka Nurmala; Astuty, Widia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2149

Abstract

The financial report opinion with the title of Unqualified (WTP) Opinion from the Supreme Audit Agency (BPK) for the 2023 Regional Government Financial Report (LKPD) and is the 10th consecutive WTP Opinion obtained by the North Sumatra Provincial Government since 2015. The opinion results from BPK are interesting to study further because the North Sumatra Provincial Government received an Unqualified Opinion (WTP) but there is still a lot of corruption or fraud within the North Sumatra Provincial Government. This is a real phenomenon that occurs in the Government of North Sumatra Province. Providing an audit opinion on the Local Government Financial Statements is based on an audit judgment made by an auditor, with reference to the following aspects: (a) Conformity with Government Accounting Standards (SAP); (b) Effectiveness of Internal Control; (c) Compliance with statutory provisions; and (d) Full Disclosure. There are several factors that can affect audit judgment, namely pressure, auditor experience, professional skepticism and self-efficacy. The type of research that will be used to analyze this research is a quantitative type with an associative type of approach that analyzes data in the form of numbers and then discusses it through the calculation of the score or value of each variable, then proceeds with statistical analysis carried out with the help of the SEM PLS program to prove the influence between the observed variables. The sample in this study were 64 auditors at the Supreme Audit Agency (BPK) of North Sumatra Province. The data was processed using the SEM method with Smart PLS 3.0 software. The results of this study indicate that skepticism affects audit judgment, auditor experience affects audit judgment, self efficacy affects audit judgment, skepticism affects audit judgment moderated by time pressure, auditor experience affects audit judgment moderated by time pressure, audit judgment affects audit judgment moderated by time pressure.
Pengaruh Kompetensi SDM, SPIP, Dan Pemanfaatan TI Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada OPD Kota Tanjung Balai fikri, Rizal; Astuty, Widia; Sari, Maya
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 6 (2024): November - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i6.2150

Abstract

The aim of this research is to determine and analyze the factors that influence the quality of financial reports in the Tanjung Balai City Government. The influencing factors are human resource competency, internal control systems, and use of information technology, with organizational commitment as the moderating variable. The type of research in this research is quantitative research using primary data and data collection techniques through distributing questionnaires to the Regional Apparatus Organizations of Tanjung Balai City, North Sumatra, Indonesia. The sampling method is using the census method, so that the entire population is used as the research sample. The population of this study was 34 OPDs, each consisting of 3 respondents with a total of 102 respondents. The data was processed using the SEM method with the help of the Smart PLS analysis tool. The results of this research prove that human resource competency influences the quality of the Tanjung Balai City Government's financial reports, the government's internal control system influences the quality of the Tanjung Balai City Government's financial reports, the use of information technology influences the quality of the Tanjung Balai City Government's financial reports. Organizational commitment can moderate the respective influences of human resource competence, internal control systems, and the use of information technology on the quality of the Tanjung Balai City regional government's financial reports.
Pengaruh Ketidakpastian Lingkungan dan Komitmen Organisasi Terhadap Kinerja Manajerial Dengan Kualitas Sistem Informasi Akuntansi Manajemen Sebagai Variabel Intervening Gulo, Niperjaya; Astuty, Widia; Hani, Syafrida
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2155

Abstract

This study aims to directly test and analyze the Influence of Environmental Uncertainty, Organizational Commitment and Quality of Management Accounting Information Systems on Managerial Performance and indirectly to test and analyze directly the influence of Environmental Uncertainty and Organizational Commitment on Managerial Performance with the Quality of Management Accounting Information Systems as an Intervening Variable in Star Hotels in Medan City. The research approach uses quantitative associative. The population of this study is all 3 to 5 star hotels in Medan City, totaling 48 hotels with a total sample of 240 respondents. This study uses the Structural Equation Modeling (SEM) analysis method using SmartPLS.3 software. Based on the results of direct hypothesis testing, there is an influence of environmental uncertainty, organizational commitment and management accounting information systems on managerial performance. Indirectly, there is an influence of environmental uncertainty and organizational commitment on managerial performance mediated by management accounting information systems
Co-Authors Ahmad Irsan Ahmad Zubeir Rangkuti Arfah Lubis Arfis A Ashadi, Riza Asmaul Husna Baihaqqi, Mhd Anggi Desi Sri Pasca Sari Eka Anggaraini Aritonang Eka Nurmala Sari Elly Susanti Fajar Pasaribu Fikri, Rizal Fitri Wahyuni, Sri Gulo, Niperjaya Hafsah Hafsah Hakiki, Dewi Hastuti Olivia Hery Pandapotan Silitonga Illal Nurhabibah Irfan Irfan, Irfan Julfan Saputra Jumangin Jumangin Khairul Azwar Linda Wahyu Marpaung Lubis, Arfah Maisyarah Salsabila Maya Sari Maya Sari MMSI Irfan ,S. Kom MUIS FAUZI RAMBE Ningsih, Heny Triastuti Kurnia Nova Febriana Nurhikmah Lubis Nuryenda Pinta Tarigan Pane, Yunita Pasaribu, Mhd Hasan Pasaribu, Mhd Husein Puji Lestari, Sri Purnama Sari, Devi Putri Ismayana Radhiyah, Radhiyah Ridho Gilang Adiko Rifki Hafas, Hafriz Rilsha, Rilsha Rima Novita Sari Rizki Arvi Yunita Rizky Agung Syah Putra Rudi Junjungan Sirait Sarwo Edi Sihombing, Lasminar Sijauta, Dominggus Siregar, Ratih Anggraini Siti Aisyah Sri Fitri Wahyuni Sri Prafanti Sri Puji Lestari SRI RAHAYU Sri Rahayu Sri Wahyuni Br Ginting Suginam Syafrida Hani Tarihoran, Aswin Hidayat Venny Riza, Fetra Yanti, Amalia Dwi Yeni Pradila Yovi, Muhammad Yusri, Mohd Zainuddin Zatta Gahassani Hasibuan Zufrizal Zulia Hanum