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All Journal Journal of Accounting and Investment EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Dedikasi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Al-Buhuts (e-journal) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Innovative: Journal Of Social Science Research Seminar Nasional Hasil Penelitian LP2M UNM J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Darmawati Darmawati
Department Of Accounting, Faculty Of Economics And Business, Universitas Hasanuddin, South Sulawesi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Al-Buhuts (e-journal)

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Pengaruh Kapasitas Organisasi terhadap Implementasi Standar Akuntansi Pemerintah Berbasis Akrual yang Dimoderasi Oleh Komitmen Organisasi Rahmat Hidayat; Ratna Ayu Damayanti; Darmawati Darmawati
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3048

Abstract

This study aims to determine the effect of organizational capacity and organizational commitment on the implementation of accrual-based SAP in the Majene Regency Government. Based on the research objectives which became the unit of analysis in this study, it was conducted at the organizational level. The population used in this study was 31 Regional Apparatus Organizations (OPD) in Majene Regency. The criteria used in sampling in this study were Financial Administration Officers (PPK), Treasurers, and Financial Staff at each OPD in Majene Regency, so that the population given the questionnaire was 93 employees. Sampling uses primary data collected through a questionnaire. The data were then analyzed using Structural Equation Modeling-Partial Least Squares. SEM was chosen because it is more accurate in processing data to obtain causality between variables and constructs and to determine the magnitude of the relationship between variables and constructs. The results showed that organizational capacity had a positive and significant effect on the application of accrual-based Government Accounting Standards which was moderated by organizational commitment in the Majene Regency Government.
Pengaruh Gaya Kepemimpinan terhadap Kinerja Auditor dengan Integritas Auditor Sebagai Variabel Moderasi Fadel Fadel; Arifuddin Arifuddin; Darmawati Darmawati
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3051

Abstract

This research aims to measure and analyze the effect of leadership style to auditor performance before and after being moderated by integrity auditor. This research design leads to valid, objective, efficient and effective processes and results by using hypothesis testing. The kind of this research uses quantitative method, that used in form of primary data by distribute the questionnaires to respondents. The population in this research were all auditors who work as auditor in Public Accounting Office at Makassar city as many as 8 KAPs, using the saturated sampling method with a total of 50 auditors. Data analysis techniques used include instrument validity test, descriptive statistical analysis, classical assumption test, and hypothesis testing using SPSS 23.0 version. The results of this research show that leadership style has a positive and significant effect to auditor performance as well as the results that obtained after being moderated by integrity auditor. The results of this research can be used as a basis for determining policies by Public Accounting Office to assess the performance of their auditors
Co-Authors Ahmad Saifur Rijal Aini Indrijawati Albi Lasano Amiruddin Amiruddin Andi Abidah Andi Kusuma Arifuddin Arifuddin Fadel Fadel Gagaring Pagalung Masdayati Masdayati Muhammad Irdam Ferdiansah Rahmadi Tambaru Rahmat Hidayat Ratna Ayu Damayanti Revita Dwi Aviani Pagiling Syarifuddin Syarifuddin Taufiq Natsir Widyantono Arif