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All Journal Jurnal Proaksi Journal of Economics, Business, and Government Challenges
Oryza Tannar
Universitas Pembangunan Nasional "Veteran" Jawa Timur
Economics, Econometrics & Finance Education Social Sciences

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Audit Quality Based on Internal Audit Capability Model (IACM) and Gender as Mediating Variabel in the Public Sector Rida Perwita Sari; Sri Hastuti; Oryza Tannar
Journal of Economics, Business, and Government Challenges Vol 2 No 1 (2019): Journal of Economics, Business, and Government Challenges
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v2i1.61

Abstract

The purpose of this study is to examine the influence of competence, Independence, Pressure of Obedience and internal control system to Audit Quality based on Internal Audit Capability Model (IACM) and gender as mediating variable. This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of auditors by taking into account the competence, independence, and pressure of obedience and internal control system to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of auditors in the Inspectorate of East Java Province which amounted to 53 auditors. The results of this study indicate that competence and internal control system affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence, pressure of obedience and gender do not affect the Audit Quality based on Internal Audit Capability Model (IACM).
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP ALOKASI BELANJA MODAL DI KABUPATEN/KOTA PROVINSI JAWA TIMUR Widya Yektining Darmastuti; Endah Susilowati; Oryza Tannar
Jurnal Proaksi Vol 9 No 1 (2022): Januari - Maret
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v9i1.1913

Abstract

Belanja modal mampu membawa dampak bagi pertumbuhan ekonomi dan kesejahteraan masyarakat, tetapi pengelolaan dan pelaksanaan belanja modal pada pemerintah daerah masih belum optimal. Pemerintah pusat telah menetapkan target perkiraan alokasi belanja kebutuhan pemerintah daerah sebesar 30 persen dari anggaran belanja daerah. Akan tetapi, pemerintah daerah di Provinsi Jawa Timur masih belum bisa memenuhi target yang ditetapkan dimana rata-rata alokasi belanja modal sekitar 20 persen saja. Melalui penelitian ini diharapkan dapat diketahui pengaruh kinerja keuangan pemerintah daerah yang berupa rasio efektifitas PAD, rasio efisiensi keuangan, dan rasio kemandirian daerah terhadap alokasi belanja modal di kabupaten/kota Provinsi Jawa Timur selama periode tahun 2015-2019. Hasil analisis regresi linier berganda menunjukkan bahwa secara parsial ada dua variabel yang memiliki pengaruh signifikan terhadap alokasi belanja modal yaitu rasio efisensi keuangan dan rasio kemandirian daerah, sedangkan variabel rasio efektivitas PAD tidak berpengaruh signifikan terhadap alokasi belanja modal. Kata Kunci: kinerja keuangan, rasio, belanja modal. Abstract Capital expenditure is able to bring an impact to economic growth and community welfare, but the management and implementation of capital expenditures in local governments is still not optimal. The central government has set an estimated target of allocation of local government needs at 30 percent of the regional spending budget. However, the local government in East Java Province is still unable to meet the target set where the average allocation of capital expenditure is about 20 percent. Through this research, it is expected to be known the influence of local government financial performance in the form of PAD effectiveness ratio, financial efficiency ratio, and regional independence ratio to capital expenditure allocation in districts / cities of East Java Province during the period 2015-2019. The results of multiple linear regression analysis showed that partially there are two variables that have a significant influence on capital expenditure allocation, namely the ratio of financial efficiency and the ratio of regional independence, while the pad effectiveness ratio variable has no significant effect on capital expenditure allocation. Keywords: financial performance, ratio, capital expenditure
Co-Authors Rida Perwita Sari Sri Hastuti Widya Yektining Darmastuti