Article Per Year (5 Year)
p-Index From 2020 - 2025
10.273
P-Index
This Author published in this journals
All Journal Niagawan Krisna: Kumpulan Riset Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis Agriprima : Journal of Applied Agricultural Sciences Jurnal Mirai Management JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Riset Akuntansi dan Keuangan Maneggio: Jurnal Ilmiah Magister Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Sains Sosio Humaniora Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Agroteknika Kajian Akuntansi Jurnal Mantik JURNAL MUTIARA AKUNTANSI Methosika: Jurnal Akuntansi dan Keuangan Methodist International Journal of Business Economics (IJBE) Jurnal Akuntansi Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Cahaya Mandalika Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jumat Pertanian: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Proceeding International Seminar of Islamic Studies Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Journal of Applied Islamic Economics and Finance Journal of Agriculture and Animal Science Jurnal Riset Rumpun Ilmu Tanaman Mandiri: Jurnal Akuntansi dan Keuangan Medani : Jurnal Pengabdian Masyarakat Journal of Social Science International Journal of Economics and Management Income Journal: Accounting, Management and Economic Research Kajian Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Sistem Informasi, Akuntansi dan Manajemen Journal of Ekonomics, Finance, and Management Studies
Eka Nurmala Sari
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

Published : 87 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
PENGARUH KOMPETENSI DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA BPK RI PERWAKILAN PROVINSI SUMATERA UTARA Sari, Eka Nurmala; Lestari, Sapta
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i1.11280

Abstract

This study aims to test and analyze whether the competence and time budget pressure affect audit quality. This research was conducted at BPK RI Representative of North Sumatera Province. Data collection techniques in this study are questionnaires and documentation studies. The sample selection was done by Simple Random Sampling method. The population in this study is all auditors working on the environment BPK RI Representatives of North Sumatra Province consisting of 99 auditors. Based on the sampling technique yielded a sample of 50 auditors. Method of data analysis using path analysis.. The results show that the variable of competence and time budget pressure partially and simultaneously have an effect on to audit quality. R square value of 22.55% indicating that the competence and time budget pressure able to explain the audit quality of 22.5% and the remaining 77.5% explained by other variations outside the model.
Pengaruh Kompetensi Sumber Daya Manusia, Peran Internal Audit, dan Kesuksesan Penerapan Sistem Informasi Keuangan Daerah terhadap Kualitas Laporan Keuangan Irafah, Siti; Sari, Eka Nurmala; Muhyarsyah, Muhyarsyah
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 2 (2020): Jurnal Riset Akuntansi dan Keuangan. Agustus 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i2.21775

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi Sumber Daya Manusia, Peran internal Audit, Kesuksesan penerapan Sistem Informasi Keuangan Daerah (SIKD) terhadap kualitas Laporan Keuangan secara parsial dan simultanObjek penelitian ini adalah seluruh pemerintah provinsi dan kabupaten/kota se-sumatera utara. Sampel pada penilitian ini adalah 34 (tiga puluh empat). Pengumpulan data dilakukan dengan cara metode kuesioner, dokumentasi dan wawancara. Metode analisis yang digunakan adalah path analysis dengan menggunakan program SPSS.Hasil penelitian ini menunjukkan bahwa (1) Kompetensi Sumber Daya Manusia berpengaruh terhadap kualitas Laporan Keuangan (2) Peran Internal Audit berpengaruh terhadap kualitas Laporan Keuangan secara parsial (3) Kesuksesan penerapan SIKD tidak berpengaruh terhadap kualitas Laporan Keuangan secara parsial (4) Kompetensi Sumber Daya Manusia, Peran Internal Audit, Kesuksesan penerapan SIKD berpengaruh secara simultan terhadap kualitas Laporan Keuangan.
Co-Authors Abdul Rahman Adi Harianto Agus Tina Ahmad Zubeir Rangkuti Anisa Putri Dz Arafat, Septrial Arfah Lubis Arniputri, Retna Bandriyati Ash Shidiqi, Moh Hasbi Ashadi, Riza Aulia, Aziz Bastari M Christia Christia Daniel Ebenezer Silaban Dartana, Andria Deliana, Deliana Dewi Ladesye Napitupulu Diki Prianda Dion Sofianto Purba Effendi, Mokhtar Eka Anggaraini Aritonang Elizar Sinambela Enda Noviyanti Simorangkir Erika, Friti Sinta Erni Murniati Fachrun Nissa Fahmi Pratama Afiad Fitriani Saragih Galumbang Hutagalung hardianto hardianto Hasibuan, Ira Maulida Sari HERI SUSANTO Herliani Herliani Hutagalung, Debora Elysa Illal Nurhabibah Irafah, Siti Irfan Irfan ., Irfan Irfan Irfan Irfan, Irfan Irma Handayani, Irma Ismayanti Polem Istanti, Ari Jamaludin, Mohd Faizal Bin Joppie Immanuel Tarigan Julfan Saputra Julita, Julita Jumangin Jumangin Khairani, Suci Laila Fajrin Manik Lestari, Sapta Linda Wahyu Marpaung Lubis, Arfah Lubis, Febby Putri Anasya Mangasi Sinurat Maya Sari Maya Sari Maya Sari MMSI Irfan ,S. Kom Moh Hasbi Ash Shidiqi Mohammad Ali Mudhor Mokhtar Effendi Muhyarsyah Muhyarsyah Muhyarsyah, Muhyarsyah MUIS FAUZI RAMBE Nasution , Lini Elisyah Nova Febriana Nunung Sri Wahyuni Nurhayati Nurhayati Nuryenda Pinta Tarigan Olivia , Hastuti Pipin Nurafika Pohan, Fitri Timaro Polem, Ismayanti Prawidya Hariani Prawidya Hariani Purba, Sadaukur Aeroki Purnama Sari, Devi Putri, Wan Raudhatuk Jannah Syah Raiesa Amin Ramadani, Ad Dini Elhilal Retno Wahyuningrum Retno Wijayanti Rico Nur Ilham Rilsha, Rilsha Riskha Armayni Lubis Rizki Arvi Yunita Rizkiani, Dianti Rizky Agung Syah Putra RS, Prawidya Hariani Rudi Junjungan Sirait Sanjaya, Refki Saragih, Fitriani Saragih, M. Ali Jaya Shidiqi, Moh Hasbi Ash Siti Irafah Sitohang, Sasmitha Sua Betria Dhani Susilowati, Erlin Sutan Amien Riyadi Siregar Sutriono Sutriono Syafrida Hani Syafrida Hani Syahputra, Rizki Syamsinah Sirait Syarief, Mochamad Edman Tatian Sartika Marbun Ulya, Shafira Hidayah Widia Astuti Widia Astuti Widia Astuti Widia Astuty Widya Astuty Yulanda, Kiki Yulida Arisanti Zainuddin Zatta Gahassani Hasibuan Zili Saidah Zulia Hanum