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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Accounting Research Unit (ARU JOURNAL)
Piter Arson Welay
Universitas Pattimura
Economics, Econometrics & Finance

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Analisis Faktor-Faktor yang Mempengaruhi Kualitas Audit Internal: Studi pada Inspektorat Provinsi Maluku Piter Arson Welay
MAKSIMUM Vol 10, No 1 (2020): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.10.1.2020.31-40

Abstract

This study aims to test empirically the effect of competence, independence, work experience and internal control systems. using 61 samples of employees who work as auditors in the inspectorate of Maluku Province, Ambon City and West Seram Regency, the data analysis method uses SEM-PLS with the help of the WarpPLS 6.0 application. The results show that competence has no effect on audit quality, this is because the demographics of respondents have competencies that are not in accordance with the standards, so that in the last few years they have received a fair with exception audit opinion. Independence has a positive effect on audit quality, auditors who are always objective in carrying out the audit process will produce quality audits. Work experience has a positive effect on audit quality, the more experienced the auditor, the easier it will be to detect audit problems. The internal control system is able to strengthen the relationship between competence, independence and job satisfaction on audit quality, this shows that a good internal control system will support the creation of a quality audit.
Pengaruh Pembelajaran Online Di Masa Pandemic Covid - 19 Terhadap Prestasi Belajar Mahasiswa Piter Arson Welay; Fanny Monica Anakotta
Accounting Research Unit (ARU Journal) Vol 4 No 2 (2023): Accounting Research Unit (ARU Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol4iss2pp30-38

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pembelajaran terhadap prestasi belajar mahasiswa. Populasi pada penelitian ini, adalah Mahasiswa S1 Akuntansi PSDKU Universitas Pattimura di Kabupaten Kepulauan Aru. Populasi dalam penelitian ini berjumla 31 responden yaitu seluruh mahasiswa angkatan 2019 yang terdata pada Prodi Akuntansi. Data penelitian pada penelitian ini adalah data primer. Pengumpulan data pada penelitian ini menggunakan kuesioner, Kuisioner untuk pengumpulan data diantara sendiri oleh peneliti sebanyak 31 dan ditunggu selama 14 hari. Analisis data dilakukan menggunakan SPSS 26. Model persamaan analisis regresi sederhana. hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan antara pembelajaran online dengan prestasi belajar mahasiswa.
Co-Authors Fanny Monica Anakotta