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All Journal Jurnal Keuangan dan Perbankan Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi dan Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Manajemen Perbendaharaan JAMER Indonesian Journal of Sustainability Accounting and Management
Ari Kuncara Widagdo
Department Of Accounting, Faculty Of Economics And Business, Universitas Sebelas Maret Jl. Ir Sutami No. 36-A Surakarta, 57126
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Journal : Jurnal Akuntansi

 1 
The Effect Of Internal Auditor Independene On Effectiveness Of Government Internal Audit: Group Cohesiveness As An Intervening Variable (Case Study At The Regional Inspectorates At Java Island) Moh. Ubaidillah; Ari Kuncara Widagdo
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.328

Abstract

The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness mediates relationship between auditor independence and internal audit effectiveness. Population of this study is regional inspectorates located in some regencies/municipalities in Central Java Province and East Java Province, Indonesia. Method of analysis of this study is structural equation modeling by using Smart PLS. The results indicate that, as predicted, auditor independence has a positive and significant relationship with internal audit effectiveness. Interestingly, this study proves that group cohesiveness partially mediates relationship between auditor independence and internal audit effectiveness. Unfortunately, individual factors (i.e. level of education and work experience) do not have significant relation with audit effectiveness.
Owners Ethnicity And Strategic Management Accounting Antonius Singgih Setiawan; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.575

Abstract

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.
Co-Authors Agus Widodo Antonius Singgih Setiawan Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Doddy Setiawan Edy Nasrudin Kiswanto Kiswanto Moh. Ubaidillah Mohammad Badrul Munir Muhammad Ismail Muthmainah Muthmainah Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Ratna Dewi Tjendani Ratnaningrum, Ratnaningrum Setianingtyas Honggowati Siti Nurlaela Sri Hartoko Widodo, Nova Maulud Yenni Vera Fibriyanti