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All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Kuantitatif Terapan Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Ilmu Sosial dan Humaniora The Indonesian Accounting Review Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) International Journal of Social Science and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Perspektif Akuntansi Jurnal Bingkai Ekonomi (JBE) Behavioral Accounting Journal Jurnal Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
David Adechandra Ashedica Pesudo
Universitas Kristen Satya Wacana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : The Indonesian Accounting Review

 1 
Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government) Limpat Akbar Yudanto; David Adechandra Ashedica Pesudo
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2140

Abstract

This study discusses the government’s accountability performance. This study tried to obtain the evidence on the effect of SPIP (internal control system) Implementation on the SAKIP (accountability performance) implementation and APIP (internal auditor) Capability can strengthen the relationship between SPIP Implementation and SAKIP Implementation. This study helps to improve comprehension of the importance of the implementation of SPIP and the implementation of SAKIP to improve accountability performance as government and the importance of APIP capability can affect the relationship between the implementation of SPIP and SAKIP. It used the sampe consisting of 322 civil servants of Salatiga City Government. The variables used in this study include the dependent variable-SAKIP Implementation, the independent variable-SPIP Implementation, and the moderating variable-APIP Capability. This study uses primary data obtained from civil servants of Salatiga City Government. This data is a cross-section in the form of questionnaires using Moderated Regression Analysis with SPSS. The results show that SPIP Implementation affects SAKIP Implementation and APIP Capability strengthen the relationship between SPIP Implementation and SAKIP Implementation.
Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government) Yudanto, Limpat Akbar; Pesudo, David Adechandra Ashedica
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2140

Abstract

This study discusses the government’s accountability performance. This study tried to obtain the evidence on the effect of SPIP (internal control system) Implementation on the SAKIP (accountability performance) implementation and APIP (internal auditor) Capability can strengthen the relationship between SPIP Implementation and SAKIP Implementation. This study helps to improve comprehension of the importance of the implementation of SPIP and the implementation of SAKIP to improve accountability performance as government and the importance of APIP capability can affect the relationship between the implementation of SPIP and SAKIP. It used the sampe consisting of 322 civil servants of Salatiga City Government. The variables used in this study include the dependent variable-SAKIP Implementation, the independent variable-SPIP Implementation, and the moderating variable-APIP Capability. This study uses primary data obtained from civil servants of Salatiga City Government. This data is a cross-section in the form of questionnaires using Moderated Regression Analysis with SPSS. The results show that SPIP Implementation affects SAKIP Implementation and APIP Capability strengthen the relationship between SPIP Implementation and SAKIP Implementation.
Co-Authors Abraham Kurniawan Adechandra, David Ai Andi Tabita Tandiseru Aldian Prestya Alfi Syahr, Oryza Daffa Alya Sabilita Asahra Ardhita Pramesti Audina Ria Mawardani Ayu Kristiani Panggabean Bill Enus Mauboy Camelia Idriana Kurniadi Christa Alethea Christine Lie Wijaya Cynthia Anakonda David Adechandra Dewa Elfrieza Yedikade Ester Candra Riyandini Fransiscus X N Susanto Gracella Theotama Gustin Tanggulungan Hormati, Gerry Antonio Indah Puspawardani Intiyas Utami Jean Stevany Matitaputty joshua mitchel soenanto Kavita Devira Nugroho Kurniawan, Abraham Limpat Akbar Yudanto Maria Lintang Dwilitani Istiadi MARWATA, MARWATA Mauliana Tiani Marsaid Maylinda Adriani Putri Michael Victor Warouw Nita Benita Rerung, Faneshia Tangke Rosalyn Lakaba Samuel Martono Setiawan, Jonathan Wiyarta Sulistyo Wahyudin Hidayat Supatmi Supatmi Tabita Tandiseru, Ai Andi Trifani Diviyana Putri Vincentius Tegar Dewanto Virta Rizky Aninda Putri Vrilita Vanesa Parengkuan Winda Felicia Yayi Suryo Prabandari Yudanto, Limpat Akbar