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All Journal Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JURNAL PENDIDIKAN TAMBUSAI Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Economics and Digital Business Review Golden Ratio of Community Services and Dedication Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Jurnal Bisnis dan Kewirausahaan Advances in Management & Financial Reporting Bata Ilyas Educational Management Review Amnesty: Jurnal Riset Perpajakan
Ratna Sari
2Fakultas Ekonomi Dan Bisnis Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Social Sciences

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Faktor Internal Dan Eksternal Yang Mempengaruhi Kualitas Audit : Studi Kasus Pada Dinas Inspektorat Provinsi Sulawesi Barat Dahlia Usman; Ratna Sari; Reza Ramdani
Center of Economic Students Journal Vol. 6 No. 3 (2023): July-September (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/05pcqj94

Abstract

This riset aims to analyze the influence of internal and external factors on audit quality, using a case study at the Inspectorate Office of West Sulawesi Province. The internal factors examined in this research are professional skepticism and auditor competence, while the external factor tested is the work environment. The population in this study includes all auditors and P2UPD personnel working at the Inspectorate Office of West Sulawesi Province. The sample was determined using a simple random sampling technique, consisting of 52 auditors and P2UPD. The data collection technique used in this study is a field research method. To gather field data, a survey method was applied by distributing questionnaires to 52 respondents. The data analysis in this quantitative approach involved descriptive statistical analysis, data quality tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R Square), F-test, and t-test. The data were processed and analyzed using the SPSS statistical software. The results of the data analysis show that partially, professional skepticism has a positive and significant effect on audit quality, competence has a positive and significant effect on audit quality, and the work environment also has a positive and significant effect on audit quality. Simultaneously, the three independent variables have a combined significant effect, indicating that improving audit quality can be achieved by enhancing auditor competence and professional skepticism, as well as improving the work environment at the Inspectorate Office.
Public Budget Transparency and Accountability in Preventing Corruption and Inefficiency Ratna Sari; Muslim Muslim
Advances in Management & Financial Reporting Vol. 4 No. 1 (2026): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i1.467

Abstract

Purpose: This study explores the role of public budget transparency and accountability in preventing corruption and inefficiency. It investigates how governance mechanisms and digital tools, such as e-governance and e-procurement systems, affect public trust in government institutions. Research Method: The study employs a systematic literature review, analyzing secondary data from various sources to examine the effectiveness of transparency and accountability across regions. The research focuses on regional differences between developed and developing countries and identifies critical factors such as institutional strength and citizen participation. Results and Discussion: The findings show that transparency mechanisms, particularly those supported by digital technologies, significantly reduce financial reporting errors and enhance public trust. However, transparency alone is not practical in regions with weak governance structures. Successful implementation requires strong accountability measures and active public involvement. Implications: The study suggests governments should combine digital tools with institutional reforms to ensure adequate public oversight and participation. Public administrators and policymakers must develop governance frameworks that encourage transparency and accountability. Future research should examine the influence of political, cultural, and social factors on the success of transparency initiatives.
Co-Authors Abd. Rahman Mus Abdul Rahman Alitha Ulfah Amir Mahmud Andi Nurwanah Anggu Batari Mulyadi Aulia Safitri Baso Amang Dahlia Usman Dian Indriani Eka Ariaty Arfah Fadliah Nasaruddin Fadliah Nasaruddin Fitri Ramadhani Gustaf Rogers Silalahi Hasnidar Syam Jihan Zhalzabila Wahid Junaid, Asriani Kurnia Rahman Muh Su’un Muhammad Arif Muhammad Arsyad Muslim Muslim Muslim Muslim Nur Khaeriyani Chaerul Nur Tri Tunggal Sulaiman Nurfadila nurfadila Nurul Wahida Randiansyah Randiansyah Recky Suhartanto Lawata Reza Ramdani Rosmawati Syamsu Alam Syamsul Alam Syamsuri Rahim Tenriwaru, T. Ummu Kalsum Wardaningsi Wardaningsi Yulia Fachrunnisa Zulfadli Yusuf