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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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Auditor Internal Berkepentingan Terhadap Perencanaan laba Hasbudin, Hasbudin
Akuntansi Krida Wacana vol. 1 no. 1 (2001)
Publisher : Akuntansi Krida Wacana

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Abstract

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.
PENGARUH KOMPETENSI PENGELOLA KEUANGAN, AUDIT INTERNAL DAN SISTEM PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN UNIVERSITAS HALU OLEO Omasrianto, Omasrianto; Hasbudin, Hasbudin; Mas’ud, Arifuddin
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 2, No 1 (2017): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.861 KB) | DOI: 10.33772/jpep.v2i1.8101

Abstract

This study aimed to determine the impact of financial manager’s competence, internal audit and internal control system on the financial reports at Halu Oleo University. The study considered primary data collected using a questionnaire. Respondents of this study were 87 financial managers. The study investigated the competence of financial managers, internal audit and internal control system as independent variables, the quality of financial reports as a dependent variable.Data analysis was perfomed using regresion wich was run on the SPSS 23 and was explained using descriptive statistic and inferential statistic analysis. Result of the study showed that the competence of financial managers had not significant effect on the quality of financial report, internal audit had significant effect on the quality of financial report, and internal control system had significant effect on the quality of financial report. Keywords: Competence of Financial Managers, Internal Audit, Internal Control System, Quality of Financial Report
Auditor Internal Berkepentingan Terhadap Perencanaan laba Hasbudin Hasbudin
Jurnal Akuntansi vol. 1 no. 1 (2001)
Publisher : Jurnal Akuntansi

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Abstract

Impact of Supply Chain Strategy on Final Micro, Small, and Medium Enterprises Income Tax Tariff Change to Income Tax Revenue (Study in Kendari Tax Service Office) Hasbudin Hasbudin; Ika Maya Sari; Tuti Dharmawati; Inten Sri Mulyani
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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Abstract

Abstract- This study aimed to determine the impact of the supply chain strategy in the final income tax rate of micro, small, and medium-sized enterprises on the income tax revenue. Method of collecting its data were conducted by documentation and interview. Data analysis method via descriptive analysis was conducted with interactive models. The result of this study showed that when changing the final income tax rate of micro, small and medium-sized enterprises from 1% to 0,5%, it has made a reduction on its final income tax revenue 6 months after the change in the final income tax rate is being applied. The supply chain management changes in the final income tax rate also made an impact in enhancing the number of tax-payers (coming from micro, small and medium-sized enterprises) in the city of Kendari.
Auditor Internal Berkepentingan Terhadap Perencanaan laba Hasbudin Hasbudin
Jurnal Akuntansi vol. 1 no. 1 (2001)
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v1i1.590

Abstract

Co-Authors Aspar, Zulkifli Dharmawati, Tuti Ika Maya Sari Inten Sri Mulyani Mas’ud, Arifuddin Omasrianto, Omasrianto Supriati, Titin Tamburaka, Sulvariani Tuti Dharmawati