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Journal : Widya Warta

Analisis Faktor-Faktor Kepuasan Auditee atas Kinerja Inspektorat sebagai Auditor (Studi Empiris pada Pemerintah Daerah Kota Madiun Tahun 2012) Handayani, Dwi
Widya Warta No. 02 Tahun XXXVII /Juli 2013
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Auditing aims to ensure the implementation of     public accountability by both the central government and local government. The purpose of this study was to analyze the determinants of auditees’ satisfaction in the local government of Madiun. The object of this study was the agency/SKPD of Madiun government involved in the implementation of the financial administration of the area (the area of financial management powers) and responsible for the budget. It is an empirical study making use of purposive sampling technique to collect the data. The data were obtained through questionnaires. The questionnaires were 76 in number including 2 office heads, 1office secretary,11section heads, 16 sub- section heads, and 13 teasurers. The data were analyzed with the use of SPSS 15.0. The result of the study indicated that there were four variables which had relation with the auditees’ satisfaction namely, experience, industry expertise, member characteristics, and skeptical attitude. In addition, there were seven variables which had no relation with the auditees’ satisfaction. They are responsiveness, compliance, profesional care, commitment, executive involvement and conduct of audit field work.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN INFORMASI AKUNTANSI LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR BER-ISO 14000 Handayani, Dwi; Wibisono, Haris
Widya Warta No. 02 Tahun XXXVIII/ Juli 2014
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The purpose of this study was to investigate the influence of quality management control systems (quality goals, quality feedbacks and quality incentives) and environmental accounting on quality performance. The data used were collected from production managers of manufactur companies with ISO 14000. The data were obtained via mail survey on 414 questionnaires. The questionnaires which were relevant to the analysis were 46 in number. The analysis was conducted using SPSS ver. 12.The results showed that (1) communication intensity of quality goal toward the labourers was not significant to qualiy performance, (2) the frequency of quality feedback had a positive relationship with quality performance, (3) the improvement of incentives concerning quality had a positive relationship with quality performance, and (4) the implementation of environmental accounting had a positiverelationship with quality performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT Handayani, Dwi
Widya Warta No. 02 Tahun XXXIII / Juli 2009
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The  quality of auditing is the main focus of auditor ’s work in order to discover and report any breach in the accounting system of client’s company. It is determined by both competency and independency. The determinants of auditing quality in public sector are (1) the length of time which an auditor has spent to audit client’s company, (2) the number of client’s company audited by an auditor, (3) the size and financial condition of client’s company audited, (4) auditor’s work reviewed by the third party, (5) auditor’s independency, (6) the level of auditing fee, and (7) the planning of auditing quality. The characteristics of auditing quality improvement include (1) the level of education, (2) professionalism, (3) the understanding on internal controlling structure of client’s company, (4) the planning of auditing team, and (5) auditing performance of VFM.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INSPEKTORAT SEBAGAI AUDITOR PEMERINTAH (STUDI EMPIRIS PADA KANTOR INSPEKTORAT KOTA DAN KABUPATEN MADIUN) Handayani, Dwi
Widya Warta No. 01 Tahun XL/Januari 2016
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The purpose of this study is to obtain empirical evidence regarding (1) the influence of competence, motivation and role suitability toward organizational commitment and (2) the influence of competence, motivation, role suitability and organizational commitment toward the performance of the government internal auditors. The unit of analysis is the behavior of the inspectorate internal auditors / employees. The population of this research is all the Madiun Municipality and Madiun Regency inspectorate officers who participate in regular inspection. While, the sample taken is 35 auditors. The data were obtained through questionaires directly distributed to the respondents. Variables in this research are competence, motivation, role suitability, organizational commitment and performance of the government internal auditors. The data were analyzed using SEM (Structural Equation Modeling) with the PLS ver 2.0. The results showed that (1) competence and role suitability did not influence organizational commitment, (2) motivation influenced organizational commitment, (3) competence, motivation and organizational commitment did not influence the performance of the government internal auditors, and (4) role suitability did not influence the performance of the government internal auditors.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI AUDITOR DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING Handayani, Dwi
Widya Warta No. 02 Tahun XLI/Juli 2017
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

The research purpose was to obtain empirical evidences on the factors influencing the auditor performance with the auditor independence and the organizational commitment as the intervening variables. The research population was auditors working in the firm of auditors in central java. The samples were 28 auditors. The results showed that the understanding of good governance did not affect the performance of auditors but affected the independence of auditors. The leadership style did not affect the auditor performance or the organizational commitment. The organizational culture did not affect the auditor performance or the organizational commitment. The independence affected the performance of auditors. The organizational commitment affected the auditor performance. The understanding of good governance having an indirect effect on auditor performance through auditor independence was proven. The leadership style having an indirect effect on auditor performance through organizational commitment was not proven. The organizational culture having an indirect effect on auditor performance through organizational commitment was not proven.
Co-Authors -, Nilda . Wahyuni, . A. Besse Riyani Indah Abdul Mun’im Afif, Klarissa Afifah, Widiyanti Afriyani, Luvi Dian Agung Setyo Sasongko Agus Aan Adriansyah Ahmad Ghiffari Ahmad Zulfikar Al-Faris, Muhammad Nadhori Faqih Ana Sutrisnawati, Ana Anggaeni, Bea Anggista, Giovani Angrayni, Septi Ayu Anindya Ardiansari Anna S. Ranti, Anna Annisa Kartika Sari Anuhgera, Diah Evawanna Apriani, Ratna Agil Ardelia, Gita Ardhiansyah, Hanif Ardiayasari, Anindya Arif Setiawansyah Armin Darmawan Aryani, Indah Astri Asrul Fole Astuti, Septi Kusuma Audyaz-Zahra, Chealsy Zafarina Avianto, Primadi Ayu, Friska Azhari, Dalilah Bahar, Ferialdy Idhar Basuki, Demas Emirbuwono Bea Anggraini Berampu, Sabirin Bintang, Siti Sarah Bintang, Siti Sarah Bintang Sarah BJ, Muhammad Facheruddin Budhi Setianto Budiastuti Budiyani, Putri Immi Rizky Calista, Dea Chairil Anwar Choirunisa', Zuliana Cintani, Angelina Dalilah Dalilah Damayanti Damayanti Dessidianti, Rachma Dewi, Novita Puspita Dina Diyono Ikhsan Dwi Budi Santoso Dwi Handayani Dwi Handayani, Dwi Handayani Ella Amalia, Ella Elly Nurachman, Elly Endang Sutisna Sulaeman Eristi, Bella Eti Poncorini Pamungkasari Etik Wahyuningsih Eva Komalasari Facheruddin BJ, Muhammad Fadhlu Ridho, Muhammad Fadilatunnisa, Nur Fahmal, A. Muin Fahmi Arifan Fahmi, Ismail Fahri Bachmid Fajarizky, Inayatun Fani, Reisa Hesti Farid Mardin Farida Nugrahani Fasa, S.T., M.T., Nadia Fasya, Abdul Hakim Zakkiy Fathia, Rizky Amelia Fatonah, Noer Fatonah Ferry Dwi Cahyadi Firdausi, Nur Haliza Fitri Eka Lestari Fitriani . FS Nugraheni S Ghifari, Ahmad Gita Dwi Prasasty Gracea Petricka Gusmana, Danti Iwan Hafid, Ilal Khairin Al Hafidz, Ma'ruf Halim, Anriz Nazaruddin Hanafi, Rosmalina Hanistya, Ria Haris Wibisono Harun Joko Prayitno Haryanto, Didid Hasbi, Hasnan Hawalay, Humaerah Hendro Prasetyono Herlina Herlina Herlindah, Herlindah Herra Studiawan Ibnurizq, Muhammad Isnanda Ida Nurul Chasanah Ihsan Ramadhan, Muhammad Ikasari Syamsul, Diniary Ikhsan, Triananda Shafira Imani, Nadya Alfa Cahaya Indriawati, Aisya Eka Irnanda, Andi Irpandi, Irpandi IRWAN SETIAWAN Isnaeni Istifaiyah, Amanatul Iswardani, Ratih Izzulhaq, Muhammad Agung Jannah, Neisya Rachmah Raudhatul Karnoto, K Kartika Sari Khaerani Busri, Nur Khairani, Attina Kristalia, Mareska Reggina Kuara Jangga Uma, Wilhelmus Kuncoro, Teguh Kusumawati, Ria Kuuni Ulfah Naila El Muna Laila Faizah Achmad, Laila Faizah Laila Faizah, Laila Lallo, Polina Larasti, Veny Lestari, Alin Puja Dewi Lestari, Riska Yulia Ayu Lisdiana Lisdiana Listya, Nindya Dwi Lukman, Eka Lusia Hayati, Lusia M Parenreng, Syarifuddin M. Fauzi Maghfiroh Rahayu Nindatama, Maghfiroh Rahayu Maharani Kusumaningrum Maharani, Bhintang Malik Ibrahim Mappaselleng, Nur Fadhilah Margaretha TS, Margaretha Marta, Ayuk Martadiansyah, Abarham Miftahul Jannah Miftahurrizqiyah, Miftahurrizqiyah Minsih Mohamad Endy Y Yulianto Muchtar, Warni Muhammad Ilyas Muhammad Irsan Saleh Muhammad Rusman Muhiddin, Nurhayani H Mujimin, Mujimin Mukarim, Rifki Nurul Muliah, Rezki Mulyadi Mulyadi Mulyani, Laida Neti Murni Murni Mursyidul Ibad Murwanti Muskhofah Oviyanti Muthia, Annisa Muzakky, Fuad Nahrani, Ulya Nasution, Ahmad Dalmy Iskandar NauE, Dian Adhe Bianggo Nawi, Syahruddin Nezma Meidina, Adinda Nourma Rhomadhoni, Muslikha Novera Herdiani, Novera Nur Faridhotul Khasanah, Alfin Nur Hidayati Nur, Aprisal Nurhidayah Nurhidayah Nurin Fitria, Halla Nurjannah, Elok Siti Nursaid, Muhammad Nurul Hidayati Oktariana, Desi Oktaviani, Riska Tri Oktaviany Irma Wiputri Palupi, Reni Candra Pangestu, Ilyas Teguh Parenreng, Syarifuddin Mabe pariyana, Pariyana Perdana, M. Rizqal Putra Permanadewi, Indrasukma Prasasti, Gita Dwi Pratiwi Puji Lestari Pratiwi Sahar, Dian Pratiwi, Dera Intan Cahya Pratiwi, Nurham Elok Pristi, Eka Destriyanto Puji, Pratiwi Purnomo, Abdul Harits Puspita, Mawar Putri, Nuha Nisrina Qoni’ah, Alifia Izza Qudrotin, Qudrotin Rahmadona, Risa Ramli, Arif Rahman Ramli, Fitriani Ratna Djuwita Ratna, Sri Ratnawati Ratnasari Diah Utami Riani Erna, Riani Rico Vendamawan RINA SE SITINDAON RINI RINI Riski, Siti Tasya Putri Ritonga, Nikmah Jalilah Rizkiyana, Luthfi Rosyida, Nadia Alya Rukmi, Dwi Kartika Rum, Muhammad Fadel Rusman, Muhammad Rustan, Rustan Sabrina, Tia Saiful - Saiful . Sakti, Fajriani Salle, Salle Salsabila, Anmay Shofa Nur Samad, Mutmainna Samjas, Mutawakkil Samlan, Karima Sani, Nur Qhomaril Andrea sapri sapri Saputri, Irna Sarbaini Sarbaini Sari, Septa Sarjana Parman Satriya Nurgiri, Yoga Septiandani, Dian Seti, Sulfa Shiddiq, Abdul Halim Shohenuddin, Shohenuddin Shomad, Abd Simarmata, Juni Mariati Siti Harnina Bintari Siti Latifah Sitorus, Riris Situmorang, Monatalia Lamtama Soegiyanto Soegiyanto, Soegiyanto Sri Hartati Sri Rustiyaningsih Sulistiyani, Endang Sulpiana Suroyo Surya Wirawan Suryaman, Ade Susiana Purwantisari Susilawati Susilawati, Susilawati Susilo, Dibyo Laksono Susilowati, Yuni Syamsul, Diniary Ikasari Syatriawati Syatriawati Syawalyani, Ugi Fitri Tahir, Nurfaidah Tamara Nur Budiarti Taufiq Immawan, Taufiq Theresy, Elzabet Tilman, Alarico M Titin Novayanti Dey Tri Rustiadi, Tri Tri Yunis Miko Wahyono Tristiana, Vera U.S, Supardi Ulfiana, Alfa Ulya, Husna Ni'matul Utomo, Tri Duto Wahyu Sopandi Wibowo, Latifah Fitri Nuraida Wijaya, I Gusti Ngurah Satria Wijaya, Muhammad Agusta Wijayanti Wijayanti Wiryanti Oetami, Sri Yoga, Aldhila Gusta Handiarya Yosi Wulandari Yoviyanti, Rifkah Yulastini, Fitria Yulifianti, Ade Lina Yunus, Sitti Rahma Zein, Elvida Rahmi