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All Journal Jurnal Kompetitif Equivalent : Journal of Economic, Accounting and Management
Dwi Septa Aryani
Unknown Affiliation
Economics, Econometrics & Finance

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FAKTOR – FAKTOR YANG MEMPENGARUHI PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BANYUASIN Dwi Septa Aryani; N Nabilah
JURNAL KOMPETITIF Vol 5, No 2: Edisi Juli-Desember 2016
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v5i2.613

Abstract

This research aims to examine factors affecting the regional state-income (PAD). Regional state-income is an income earned and collected by the regional state in accord with the regulations. Local tax, local retribution, and other revenues are some factors affecting the regional state-income of Banyuasin district that are employed in this study. The source of data used in this research is secondary data. Time-series data is used in this study which spans 6 years period (2010 to 2015). Descriptive analysis and multivariate regression are employed to analysis the data. The result reveals that (1) local tax, local retribution, and other revenues have a positive and significant effect on regional state-income simultaneously; (2) local tax, local retribution, and other revenues have a positive and significant effect on regional state-income partially. Keyword: Regional State-Income, Local Tax, Local Retribution, Other Revenues.
ANALISIS PENERAPAN BALANCE SCORECARD SEBAGAI ALTERNATIF PENGUKURAN KINERJA DI UNIVERSITAS TRIDINANTI PALEMBANG Dwi Septa Aryani
JURNAL KOMPETITIF Vol 5, No 1: Edisi Januari-Juni 2016
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v5i1.302

Abstract

University of Tridinanti Palembang (UTP) is one of a private university in Palembang. In which during the improvement has been getting rise and down. As related on it, this research was discussed how UTP’s performance if be measured by implementing four perspectives balance scorecard. The aim of this research was to analyze prospect of financial, customer, internal business process, also developing and learning at UTPThe result showed as : first, be seen from financial perspective, performance UTP output was good. It can be seen by covering budget of performance income. Second, performace of customer perspective was good assesment, because respondents have got satisfy and trust with the service had given. Third, the performance of internal business process was good by seeing academic performance even though performance of administration department also good. Fourth, developing and learning performance were good, UTP has been getting commitment to give scholarship for lecturers but rarely involved lecturers and staffs in deciding process.Application in this research was hoped in order to UTP able to implement balance scorecard in assesing performance in the future. By implementing it, can be helped to gain decisions and policies. Keywords: balance scorecard, performance measurement
PENGARUH PROFESIONALISME AUDITOR DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KANTOR AKUNTAN PUBLIK DI WILAYAH PALEMBANG Dwi Septa Aryani; Shinta Dwi Anggraeni
JURNAL KOMPETITIF Vol 7, No 2: Edisi Juli-Desember 2018
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v7i2.451

Abstract

In performing its duties an auditor is required to work professionally and honestly by complying with anyshape of applicable ethics especially when considering the materiality level of a financial statement. Auditor is having a high professionalism attitude, therefore understanding and applying the applicable professional ethics is a must for every auditor. This research essentially discusses how much relationship between professionalism and professional ethics effected the level of materilitas.Result of  the research are: First, simultaneously Professionalism significantly influence the dependent variable level of materiality in examination of clients financial statements. Secondly, all variables (Professionalism and Professional Ethics) significantly influence the consideration of materiality level in the examination of a financial report. From the results of the research, the researcher gives advice for the auditor to keep improving their attitude of professionalism and more understanding the professional ethics that has been established for auditor so that auditor could considering the materiality level of financial report appropriately. Keywords: Auditors Professionalism, Professional Ethics and Materiality Level
Pengaruh Akuntabilitas Auditor dan Time Budget Pressure terhadap Kualitas Audit pada KAP di Kota Palembang Dyna Novarina Yushal; Dwi Septa Aryani; Dimas Pratama Putra
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i2.428

Abstract

Abstract : This study aims to find out it the effect of auditor accountability and time budget pressure on audit quality at public accounting firms in Palembang City. The data collection method uses primary data obtained through the distribution of questionnaires to 45 auditor respondents working at KAP Palembang. The samples in this study were determined using purposive sampling. Data analysis techniques using analysis tools with the help of SPSS Version 25 program multiple linear regression test and classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing is carried out by F test, t test and determination test (R²). The results of this study show that: 1. Auditor accountability and time budget pressure simultaneously have a significant effect on audit quality. 2. Auditor accountability has a significant effect on audit quality. 3. Time budget pressure does not have a significant effect on audit quality. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas auditor dan time budget pressure terhadap kualitas audit pada Kantor Akuntan Publik di Kota Palembang. Metode pengumpulan data menggunakan data primer yang diperoleh melalui pembagian kuisioner kepada 45 responden auditor yang bekerja di KAP Palembang. Sampel dalam penelitian ini ditentukan dengan menggunakan purposive sampling. Teknik analisis data menggunakan alat analisis  dengan bantuan program SPSS Versi 25 uji regresi linier berganda dan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Pengujian hipotesis dilakukan dengan uji F, uji t dan uji koefisien determinasi(R²). Hasil penelitian ini menunjukkan bahwa: 1. Akuntabilitas auditor dan time budget pressure secara simultan berpengaruh signifikan terhadap Kualitas Audit. 2. Akuntabilitas Auditor berpengaruh signifikan terhadap Kualitas audit. 3. Time Budget Pressure tidak berpengaruh signifikan terhadap Kualitas Audit.
Co-Authors Dimas Pratama Putra Dyna Novarina Yushal N Nabilah Shinta Dwi Anggraeni