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All Journal Akuntansi Krida Wacana JURNAL AKUNTANSI DAN KEUANGAN Jurnal Progres Ekonomi Pembangunan International Journal of Supply Chain Management Jurnal Akuntansi
Hasbudin Hasbudin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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Journal : JURNAL AKUNTANSI DAN KEUANGAN

 1 
PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA INSPEKTORAT KOTA KENDARI) Hasbudin, Hasbudin; Tamburaka, Sulvariani; Supriati, Titin
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

This study aimed to examine the effect of Independence and competence of the audit quality Inspectorate officers in the area of financial supervision in Kendari city Inspectorate. The population of this research is the functional groups totaling 28 people, with the sample collection method is a method of census. Data taken from the questionnaire distributed to respondents. Perceptions of respondents measured by the questionnaire answers using ordinal measurements with a 5-point Likert scale. The statistical method used to test each hypothesis is Multiple Regression Analysis. The results of this study indicate that the independence and competence have a significant effect on audit quality apararat Inspectorate in the area of financial supervision. The coefficient of determination shows that jointly independence and competence contribute to audit quality by 85.4%, while the remaining 14.6% influenced by other factors outside the model. Implications of these findings for efforts to achieve a quality audit is the need to increase the independence both independence in fact and independence in appearance and increase competence by conducting training and certification office.Keywords: Independence, competence and quality audit
ANALISIS PERAN BUDAYA KEKERABATAN DAN PERILAKU ETIS DALAM KAITANNYA DENGAN INDEPENDENSI AUDITOR PADA KANTOR INSPEKTORAT KOTA KENDARI Hasbudin, Hasbudin; Dharmawati, Tuti; Aspar, Zulkifli
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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Abstract

This study aims to exam the role of cultural kinship and ethical behavior in relation to the independence of auditors. Kinship cultural indicators used in this study is the attitude of individualism and collectivism while ethical behavior used in this study is more directed at the attitudes and behavior in the performance of auditors.The population in this study amounted to 28 people consisting of PPUPD totaling 14 people and Auditor totaling 14 people in the Office of the Inspectorate of Kendari. A total of 28 samples were obtained using census method. In analyzing the role of the independent and dependent variables used descriptive analysisResearch shows that the role of cultural kinship and ethical behavior in relation to the independence of the auditor have a role in the independence of auditors, whose attitude is more likely to maintain independence individualism than collectivism attitudes, views of auditors tend to use the attitude of individualism or collectivism in every pemeriksaanya. And ethical behavior that is well understood by auditors not hamper the independence but it is able to maintain the independence of the auditor itself. Keywords: Kinship Cultural, Ethical Behavior, Auditor Independence.
Co-Authors Aspar, Zulkifli Dharmawati, Tuti Ika Maya Sari Inten Sri Mulyani Mas’ud, Arifuddin Omasrianto, Omasrianto Supriati, Titin Tamburaka, Sulvariani Tuti Dharmawati