Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal of Supply Chain Management Journal of Accounting Research, Organization and Economics (JAROE)
Reschiwati Reschiwati
Sekolah Tinggi Ilmu Ekonomi Y.A.I Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Managing Services, Resources and Activities in Product Companies: Does Supply Chain Management Moderates? Reschiwati Reschiwati; Arum Indrasari
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim linked with the current article is to examine the impact of services offering, resource base and activity system business on the companies benefit of the transport companies in Indonesia. The aim also consists of analyzing the moderating role of supply chain management among the links of services offering, resource base and activity system business on the companies benefit of the transport companies in Indonesia. The data has been gathered from the employees of transport companies by using questionnaires while the collected data has been analyzed by using smart-PLS. The results indicated that all the predictors such as services offering, resource base and activity system business have a positive association with companies benefit from the transport companies in Indonesia. The results also exposed that the supply chain positively moderated among the links of services offering and companies benefit from the transport companies in Indonesia. These findings provide the guidelines to the upcoming studies along with the policymakers while investigating and formulating the policies related to the supply chain and companies benefits.
Accuracy of Audit Opinion: Factors that Influence it Reschiwati Reschiwati; Maria Christina Leda Meo Maria Christina Leda Meo
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.609 KB) | DOI: 10.24815/jaroe.v2i3.15184

Abstract

Objective – The accuracy of providing audit opinions is very important for stakeholders in the context of business decision making. In order to provide the right opinion, the auditor must have sufficient expertise, independence and experience to support his work. This study aims to analyze the influence of the factors of expertise, independence and experience of auditors on the accuracy of giving audit opinions.Design/methodology – Data collection techniques used in this study are primary data in the form of questionnaires distributed to auditors working in public accounting firms in the Central Jakarta area. The population in this study was 61 KAPs located in Central Jakarta registered in the IAPI 2019 directory. Sampling in this study used a purposive nonprobability sampling technique. There are 78 auditors working in 15 KAP in central Jakarta selected as respondents. This study uses Structure Equation Models (SEM) to achieve the objectives.Results - The results showed that all factors tested namely expertise, independence and experience of auditors affect the accuracy of giving audit opinions, both partially and simultaneously.
Accuracy of Audit Opinion: Factors that Influence it Reschiwati Reschiwati; Maria Christina Leda Meo Maria Christina Leda Meo
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v2i3.15184

Abstract

Objective – The accuracy of providing audit opinions is very important for stakeholders in the context of business decision making. In order to provide the right opinion, the auditor must have sufficient expertise, independence and experience to support his work. This study aims to analyze the influence of the factors of expertise, independence and experience of auditors on the accuracy of giving audit opinions.Design/methodology – Data collection techniques used in this study are primary data in the form of questionnaires distributed to auditors working in public accounting firms in the Central Jakarta area. The population in this study was 61 KAPs located in Central Jakarta registered in the IAPI 2019 directory. Sampling in this study used a purposive nonprobability sampling technique. There are 78 auditors working in 15 KAP in central Jakarta selected as respondents. This study uses Structure Equation Models (SEM) to achieve the objectives.Results - The results showed that all factors tested namely expertise, independence and experience of auditors affect the accuracy of giving audit opinions, both partially and simultaneously.
Co-Authors Arum Indrasari, Arum Maria Christina Leda Meo Maria Christina Leda Meo