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All Journal Jurnal Akuntansi Indonesia Jurnal Manajemen Terapan dan Keuangan Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sosial Humaniora Sigli Publica: Jurnal Pemikiran Administrasi Negara International Journal of Demos Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Journal La Bisecoman Jurnal Dharma Bhakti Ekuitas International Journal of Business, Economics, and Social Development Jurnal Impresi Indonesia Indonesian Journal of Multidisciplinary Science Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences PEKBIS Journal of General Education and Humanities Journal of Accounting and Finance Management (JAFM) PERDULI: Jurnal Pengabdian kepada Masyarakat Journal of Sustainable Community Service Lucerna : Jurnal Riset Pendidikan dan Pembelajaran IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Journal Of Economic Sciences (Ekuisci) Danadyaksa: Post Modern Economy Journal International Journal of Economics, Business and Innovation Research Journal Socio Humanities Review Jurnal Pintar Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengkajian Penelitian Syariah dan Ilmu Hukum Jurnal manajemen dan bisnis (Performa) Journal Markcount Finance
Ida Rosnidah
Universita Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ANALISIS DAMPAK MOTIVASI DAN PROFESIONALISME TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (Studi Empiris pada Pemerintah Kabupaten Cirebon) Ida Rosnidah; Rawi '; Kamarudin '
PEKBIS Vol 3, No 02 (2011)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.02 KB) | DOI: 10.31258/pekbis.3.02.%p

Abstract

This research entitled is "The Impact of Motivation and Professionalism on the Auditquality of Inspectorate officers Financial Supervisory Areas (Empirical Studies inCirebon regency governments)." The purpose of this study was to examine theimpact of motivation and professionalism on audit quality. Common issues in thisresearch is the existence of audit findings that are not detected by the officers of theInspectorate as an internal auditor, but found by Badan Pemeriksa Keuangan (BPK)as the external auditor. This study has three variables, namely motivation andprofessionalism as independent variables and audit quality as dependent variables.Motivation variables were measured with four indicators of the level of aspiration,toughness, tenacity, and consistency. Variables measured with five indicators ofprofessionalism that is dedication to the profession, social obligations,independence, confidence in the profession, relations with other professions. Whileaudit quality is measured by three indicators of the process quality, quality results,and quality audit, follow-up audit. Method of this research is explanatory orConfirmation Research. The sampling data of this study using census techniques.The data analysis used is simple regression analysis and multiple regressions. Thepopulation chosen was the auditor in charge of the Inspectorate of Cirebon. Thesamples taken were 30 respondents. Based on the research that has been done, itcan be seen that the impact of motivation on audit quality is 12.6%, but notsignificant impact, professionalism impact on audit quality by 41.9% and significantlypositive. While, motivation and professionalism simultaneously impact on auditquality by 38.3%.
Co-Authors A Rahmat Hidayatulloh Aan Jaelani Abdul Aziz Agung Yulianto Agustiningsih, Puji Akmad Sutrisno Alfarez, Rifqy Aufa Angelita, Salsa Angga Angga Anisa Fawwaziah Apri Dwi Astuti Arief Prayitno Arinal Muna Arinal Muna Dian Hartika Dina Nurqolbiyah Elen Haditiya Baharudin Evi Lativah Faoziyyah Isfahani Fariani, Nelia Firman Hidayat Firman Hidayat Gina Arasy Noer Hadyati, Siti Nur Hery Nariyah Iim Rohimatun Nahdiyyah Inne Isnaeni Nurul Jannah Irwan Sutirman Irwan Sutirman Wahdiat Jefry Romdonny Jumantara, Gusye JUWENAH JUWENAH Kamarudin ' Karnata Kanata Kartono Kartono , Kartono Kartono Kholidah Krisdiana Krisdiana, Krisdiana Layaman Layaman Mariam, Metta Maruwah, Intan Nur Meilani, Avivah Moh. Taufik Hidayat Mohamad Taufik Hidayat Musyaffi, Ayatulloh Michael Naskiroh Naskiroh Naskiroh, Naskiroh Nelia Fariani Nikita Dwi Harla Nining Wahyuningsih Nova Firdausi Nuramelia, Alya Nurfahmi, Ilham Nurqolbiyah, Dina Nursahidin, Nursahidin Pricilia Manopo Putri Viona Pansesti Putri, Adinda Felisa Rafiq Naufal Rahman Rahma Alifa Habirian Rawi ' Ridayanti, Hilda Rindiani, Rindiani Salta Salta, Salta Sepriati, Umi Siska Ernawati Fatimah Siti Nur Hadiyati Siti Nur Hadyati Sumantri Hanif Wardana Sumartinih, Anita teddy Tifani, Mutiara Vinny Fahrunnisa Wati, Nisa Nila Wijaya, Nela Nafilah Winarti Winarti Winarti Winarti Wiwit Apit Sulistyowati Yanti, Lutvi Zaafaranie, Sahnon Dhabit