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All Journal Buletin Ekonomi Jurnal ComunitA Servizio
Ramot Simanjuntak
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Humanities Economics, Econometrics & Finance Library & Information Science Nursing Social Sciences

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INDEPENDENSI DAN TANGGUNG JAWAB AUDITOR DAN PENGARUHNYA TERHADAP OPINI AUDITOR: (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Maria Ludya Jesika; Ramot Simanjuntak; Salmon Sihombing
Buletin Ekonomi Vol. 19 No. 3 (2015): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v19i3.315

Abstract

Masyarakat masih meragukan independensi yang di miliki oleh para auditor Kantor Akuntan Publik. Peran auditor dalam memberikan opini sangatlah penting terkait dengan independensi dan tanggung jawab auditor dalam menyatakan suatu opini atas laporan keuangan. Penelitian ini bertujuan untuk melihat pengaruh independensi dan tanggung jawab auditor terhadap opini auditor. Variabel independen yang akan di teliti yaitu pengaruh independensi dan tanggung jawab auditor, dan variabel dependen dalam penelitian ini adalah opini auditor. Jenis data dalam penelitian ini adalah berupa data primer, yaitu data yang diperoleh langsung dari penyebaran kuesioner kepada akuntan publik di wilayah Jakarta Selatan. Sebelumnya, kuisioner tersebut dilakukan uji validitas dan reliabilitas. Jumlah responden yang dapat menjadi subyek penelitian berkaitan dengan partisipasinya dalam penelitian ini adalah sebanyak 10 KAP di wilayah Jakarta selatan dengan 158 populasi jumlah auditor. Penelitian kali ini hasil kuesioner fokus pada 61 jumlah auditor di KAP wilayah Jakarta selatan. Model analisis digunakan regresi linier berganda, dimana seluruh data dilakukan uji asumsi-asumsi klasik sebelumnya, yaitu normalitas, multikolinieritas, heteroskedastisitas, dan autokorelasi. Berdasarkan hasil uji hipotesis menggunakan uji t, didapat kesimpulan bahwa ada pengaruh independensi dan tanggung jawab auditor terhadap opini audit. Diperoleh koefisien determinasi sebesar 0,562, berarti opini auditor dipengaruhi oleh independensi dan tanggung jawab sebesar 56,2%.
SOSIALISASI PENTINGNYA MANAJEMEN KEUANGAN UNTUK PELAKU UMKM JEMAAT GKP KLASIS JAKARTA DALAM MEMAJUKAN USAHANYA Juaniva Sidharta; Ramot Simanjuntak; Nenny Anggraini; Desideria Regina
JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 5 No. 1 (2023): APRIL
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/cs.v5i1.4626

Abstract

The role of Micro, Small and Medium Enterprises (MSMEs) in the Indonesian economy is very important and is the most important pillar in increasing Indonesia's economic growth. In general, especially in the financial aspect, only a few MSMEs have experienced developments in their financial performance. One of the factors that causes this to happen is due to the low awareness of MSME actors on the importance of financial management. Financial records are very important for any business, but MSME actors often ignore this, including members of the Jakarta Klasis Christian Pasundan Church (GKP). The activity and discipline of recording all expenses and income to control finances in business is very necessary. Based on this, it is deemed necessary to provide socialization regarding the importance of Financial Management for MSMEs and is expected to be able to help members of the Jakarta Christian Pasundan Church (GKP) Classes in managing their business finances in a correct, disciplined and orderly manner. The implementation of this community service activity aims to provide socialization on the importance of financial management for MSMEs in the form of a hybrid webinar using the Zoom application (online) .Overall, the socialization activities on the importance of financial management for MSMEs actors can be said to have been successful; seen from the target number of participants, the achievement of socialization goals and the achievement of the material targets that have been planned. The enthusiasm of the participants, support from UKI and the Jakarta Class GKP Assembly were the supports for the implementation of this PkM activity. The benefits that participants get from this activity include understanding financial records for MSMEs in advancing their business. Keywords: financial management, MSMEs
Co-Authors Desideria Regina Juaniva Sidharta Maria Ludya Jesika Nenny Anggraini Salmon Sihombing