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All Journal International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ekonomi E-Jurnal Akuntansi
Srihadi Winarningsih
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Transportation

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Analysis of Factors Affecting the Quality of Internal Audit Eni Nurhaedin; Srihadi Winarningsih; Devianti Yunita Harahap
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 2 (2021): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i2.1556

Abstract

The role of state-owned enterprises (BUMN) to provide contribution to the growth of the economy in which case it will impact on the improvement of the welfare of the people of Indonesia. One of the of the role of internal auditors who are qualified are participating as well as provide assistance to the company to minimize the errors that may occur. This study re-tested the factors - factors that affect the quality of internal audit. The research method uses descriptive verification method with quantitative approach. Samples of research this is Internal Auditors and Committee on Audit in the BUMN office center r in West Java. The type of data used in this study is the primary data source in the questionnaire form. Research is using path analysis to test the construct paths are tested by empirical or not. The data were processed using the Statistical Package for Social Sciences (SPSS) program. Results of the study showed that objectivity is not influenced positive in significant the quality of Internal Audit, Integrity and Competence are partially influenced positive in significant to the quality of Internal Audit. And simultan there is influence positively in significant from Objectivity, Integrity and Competence of the Quality of Internal Audit.
Effect of Successful Implementation of SIPKD and Human Resource Competence in supply chain management and Budget Decision Making (Survey of Local Governments in West Java and Banten Provinces) Kurniawan Kurniawan; Sri Mulyani; Harry Azhar Azis; Srihadi Winarningsih
International Journal of Supply Chain Management Vol 9, No 1 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.289 KB)

Abstract

Abstract- This study aims to determine the effect of the successful implementation of SIPKD and human resource competencies on supply chain management and budget decision-making quality. Hypothesis-testing research is conducted using qualitative primary data collected from questionnaires. The total population of the data set was 37 local governments. Structural equation modeling is the analytical method used to measure the successful application of SIPKD and human resource competence on financial statement quality and budget decision-making quality. The results of this study indicate that the successful implementation of SIPKD and human resource competence significantly influence financial statement quality. An improvement in financial statement quality is influenced by the successful implementation of SIPKD, and human resource competencies improve budget decision-making quality.
The Influence of Audit Opinion and Audit Tenure on Audit Report Lag in Property and Real Estate Companies Listed on the Indonesian Stock Exchange in 2021-2023 Anisa Shafa Aunur Rozana; Srihadi Winarningsih
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Audit report lag is the time span in days from the end date of the company's fiscal year to the date stated in the auditor's report. This research aims to find out how much influence profit and loss, audit opinion and audit tenure have on audit report lag in Property and Real Estate companies on the Indonesia Stock Exchange in 2021 - 2023. The sampling method in this research uses a purposive sampling technique, there are 99 samples selected. will be used in this research. This research uses panel data regression analysis techniques for data processing using Eviews 12 software. The results of hypothesis testing in this research show that (1) then audit opinion has an effect on audit report lag (2) and finally audit tenure has an effect on audit report lag.
Transformational Leadership and Auditor Performance: A Bibliometric Study Mohamad Iqbal; Srihadi Winarningsih; Ahmad Zakie Mubarrok
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p19

Abstract

This study aims to examine global research trends on transformational leadership and auditor performance, with a focus on identifying dominant themes, intellectual structures, and research gaps using a bibliometric approach. A total of 1,547 documents published between 2015 and 2025 were retrieved from the Scopus database. After applying defined inclusion and exclusion criteria, 524 relevant articles were selected for analysis. VOSviewer version 1.6.20 was used to perform keyword co-occurrence mapping, cluster analysis, and overlay visualization to detect thematic structures and temporal developments in the field. The analysis revealed three major thematic clusters: (1) transformational leadership behavior and organizational adaptability, (2) psychological dimensions including motivation and professional skepticism, and (3) audit performance evaluation and empirical methods. Research activity has increased consistently, with a growing emphasis on applied and sector-specific leadership studies. Contributions were concentrated in countries such as the United States, Germany, and China, while studies from developing regions and public sector contexts were notably limited. This study provides a comprehensive overview of the evolving research on transformational leadership in auditing. It highlights the dominance of Global North scholarship and the lack of public sector focus as key gaps. Future research should expand contextual diversity, incorporate emerging behavioral constructs, and explore the role of leadership in enhancing public audit performance and accountability. Keywords: Transformational leadership; auditor performance; auditing research.
Co-Authors Ahmad Zakie Mubarrok Anisa Shafa Aunur Rozana Devianti Yunita Harahap Eni Nurhaedin Harry Azhar Azis Hendri Hermawan Adinugraha Kurniawan Kurniawan Mohamad Iqbal