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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Danar Irianto Irianto
Politeknik Negeri Batam
Economics, Econometrics & Finance

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KEMUNGKINAN IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL BERBASIS COSO FRAMEWORK PADA UNIT LAYANAN PENGADAAN POLITEKNIK NEGERI BATAM Danar Irianto Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.616 KB) | DOI: 10.30871/jama.v4i1.1963

Abstract

This research describes the evaluation of the implementation of an internal control system based on the COSO framework in the Batam State Polytechnic procurement unit. By using the COSO framework as outlined in the Internal Control Questioner based on 5 components and broken down into 17 COSO principles; (1) Control environment, (2) Control activities, (3) Risk assessment, (4) Information and communication, (5) Monitoring. Based on the research that has been done, there are several conclusions drawn. First, in the Control environment component, the procurement service unit is quite possible to implement a COSO-based control system. Secondly, the Risk assessment component of the procurement service unit is quite possible to implement a COSO-based control system. Third, the Control activities component of the procurement service unit is quite possible to implement a control system based on COSO. Fourth, the procurement service unit's Information and communication component is quite possible to implement a COSO-based control system. Fifth, the Monitoring component of the procurement service unit is not possible to implement a COSO-based control system. So as a whole it can be concluded that the Batam State Polytechnic procurement service unit is quite possible to implement a COSO-based control system.
The The Effect of Audit Tenure, Auditor’s Reputation and Time Budget Pressure on Audit Quality Danar Irianto Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 1 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i1.3967

Abstract

This study aims to examine whether there is an effect of audit tenure, KAP reputation and time budget pressure on audit quality in companies listed on the IDX and the Issuer's website for the 2016-2020 period. This study has 3 independent variables, namely audit tenure, KAP reputation and time budget pressure and 1 dependent variable in the form of audit quality. The sampling method used is purposive sampling. This study uses a sample of manufacturing companies in the consumer goods industry sector. The sample of the number used is 55 of the 11 companies in the 5-year study. Secondary data used in this study with database collection techniques. Data analysis techniques using the coefficient of determination R2 and multiple linear regression analysis. The results showed that audit tenure, KAP reputation and time budget pressure had no significant effect partially or simultaneously on audit quality in manufacturing companies in the consumer goods industry sector.
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