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PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERGURUAN TINGGI DENGAN PENDEKATAN BALANCED SCORECARD (BSC) Fenty Astrina
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

The purpose of this research are to study and analyze the influence of organizational culture, organizational commitment and implementation good corporate governance principles towards university performance in Muhammadiyah University both simultaneously and partially. This research conducted at 7 faculties in Muhammadiyah University with amount of respondents are 223, from that amount there ara 82 declared complete for analysis. The data collecting was carried out by spreading questionnaires to lecturer and employee . The technical method of simple purpossive sampling. The tool of analyze is path analysis. The result on this research and hypothesis testing show that: (1) there is correlation among organizational culture and organizational commitment but not significant; (2) simultaneously, organizational culture, organizational commitment and good corporate governance had significant influence to university performance; (3) partially, organizational culture and organizational commitment had positive influence but not significant to university performance, good corporate governance had positive influence and significant to university performance.Managerial imlpication of the study is to focus more on increasing lecturer an employee commitment and socialize organization culture among lecturers and employees for increasing university performance.Keyword : Organization Culture, Organization Commitment, Good Corporate Governance, Organizational Performance.

Pengaruh Kompetensi, Independensi dan Objektivitas terhadap Kualitas Audit (Studi Empiris pada Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Selatan) Fenty Astrina; Rosalina Ghazali; Darmayanti Darmayanti; Nurul Hutami Ningsih; Jakaria Mukholih
Jurnal Media Wahana Ekonomika Vol 18, No 4 (2022): Jurnal Media Wahana Ekonomika, Januari 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v18i4.7442

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi dan objektivitas terhadap kualitas audit pada Badan Pemeriksa Keuangan Provinsi Sumatera Selatan. Populasi yang digunakan dalam penelitian ini adalah 35 auditor yang bekerja di Badan Pemeriksa Keuangan (BPK)Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program statistical program for specience (SPSS). Hasil penelitian ini menujukkan bahwa secara bersama variabel kompetensi, independensi dan objektivitas berpengaruh signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi kompetensi, independensi dan objektivitas yang dimiliki oleh seorang auditor maka akan semakin tinggi pula kualitas audit. Secara parsial variabel kompetensi berpengaruh negatif dan signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin rendah kompetensi yang dimiliki oleh seorang auditor maka akan semakin rendah pula kualitas audit. Sedangkan variabel independensi dan objektivitas berpengaruh signifikan terhadap kualitas audit. Hal ini menunjukkan bahwa semakin tinggi independensi dan objektivitas yang dimiliki oleh seorang auditor maka akan semakin tinggi pula kualitas audit yang dihasilkan. Kata Kunci :Pengaruh Kompetensi, Independensi, Objektivitas, Kualitas Audit ABSTRACT This study aims to determine the effect of competence, independence and objectivity on audit quality at the financial audit agency of South Sumatra Province.The population used in this study was 35 auditors who worked in the Financial Audit Agency of South Sumatra province.The data analysis this study is multiple linear regression analysis, using the software program SPSS for Windows. The results of this study indicate that the variables of competence, independence and objectivity have a significant effect on audit quality.This shows that the higher the competence, independence and objectivity of an auditor, the higher the audit quality.Partially, the competency variable has a negative and significant effect on audit quality. This shows that the lower the competence possessed by an auditor, the lower the audit qualityWhile the variables of independence and objectivity have a significant effect on audit quality. This shows that the higher the independence and objectivity of an auditor, the higher the audit quality Keywords: Effect of Competence, Independence,Objectivity, Audit Quality.

PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PADA PERUSAHAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Amrina Rosyada; Fenty Astrina
AKUNTABILITAS Vol 12, No 1 (2018): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v12i1.9309

The purpose of this study is to analyze the effect of profitability and firm size on the disclosure of social responsibility on insurance companies as independent variables using profitability and firm size variables on social responsibility disclosure (CSR) as the dependent variable in company annual report, Respectively) and simultaneously (together). The sample that is the object of this research is all insurance companies listed on the Indonesia Stock Exchange in 2013 to 2016, the total sample for research four years of observation is 40 samples by using purposive sampling. The data used are secondary data from annual reports and performance reports of insurance companies that have been published. The data analysis technique used is multiple linear regression with the help of SPSS version 22. The results of this study are as follows, 1. Profitabilias Insurance company has a negative and insignificant effect on corporate CSR, 2. The size of the Insurance Company has a negative and significant effect on CSR. The results of this study provide information for companies about the level of disclosure of social responsibility owned by insurance companies, and also useful for providing information for decision making.

Pengaruh Dimensi Fraud Triangle Terhadap Kecurangan Akademik (Studi Kasus pada Mahasiswa FEB Universitas Muhammadiyah Palembang) Fenty Astrina; Nina Sabrina; Mohammad Aryo Arifin; Hesti Agustini
Jurnal Media Wahana Ekonomika Vol 19, No 2 (2022): Jurnal Media Wahana Ekonomika, Juli 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i2.8935

ABSTRAK Tujuan dari penelitian ini yaitu untuk memahami fenomena perilaku kecurangan akademik yang dilakukan oleh mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang berdasarkan perspektif fraud triangle. Penelitian ini merupakanpenelitian asosiatif, Data yang digunakan berupa data primer yang diperoleh melalui penyebaran kuesioner kemada mahasiswa, dengan teknik pengambilan Sampel menggunakan random sampling yang berjumlah 315 orang mahasiswa Program Studi Akuntansi dan Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang. Metode analisis data pada penelitian ini yaitu analisis kuantitatif dengan teknik analisis yang digunakan yaitu regresi linier berganda. Hasil penelitian menunjukan bahwa secara bersama-sama variabel tekanan, kesempatan, dan pembenaran berpengaruh dan signifikan terhadap kecuranganakademik. Begitu juga hasil uji Secara parsial menunjukkan bahwa variabel tekanan dan kesempatan berpengaruh signifikan terhadap kecuranganakademik sedangkan variabel pembenaran tidak berpengaruh signifikan terhadap kecuranganakademik kepada mahasiswa Program Studi Akuntansi dan Manajeman Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palembang. Kata Kunci : Kecurangan Akademik, Tekanan, Kesempatan, Pembenaran ABSTRACT The purpose of this study is to understand the phenomenon of academic fraudulent behavior by students from the Faculty of Economics and Business, University of Muhammadiyah Palembang based on the fraud triangle perspective. This research is an associative study. The data used are primary data obtained through distributing questionnaires to students, with the sampling technique using random sampling, totaling 315 students of the Accounting and Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Palembang. The method of data analysis in this study is quantitative analysis with the analytical technique used is multiple linear regression. The results showed that together the variables of pressure, opportunity, and j Rationalization had a significant and significant effect on academic fraudulent. Likewise, the partial test results show that the pressure and opportunity variables have a significant effect on academic fraudulent while the Rationalization variable has no significant effect on academic fraudulent to students of the Accounting and Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Palembang. Keywords: Academic Fraud, Pressure, Opportunity, Rationalization

PENGARUH UKURAN PERUSAHAAN DAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA FENTY ASTRINA; RESMADELY RESMADELY
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 4 No 02 (2020): Vol 04 No. 2 2020
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

This study aims to determine the size of the company and the reputation of the firm affect the audit delay on conventional banking sector companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange and the annual reports from 2014 to 2018 with a total sample of 28 conventional banking sector companies. The data used in this study are data on annual financial statements and audited financial statements of companies obtained from 2014 - 2018 published at www.idx.co.id. Data analysis and discussion are carried out using quantitative and qualitative methods to test the truth of hypotheses. The results showed that company size and KAP's reputation affected audit delay in conventional banking sector companies on the Indonesia Stock Exchange.

Pengaruh Sistem Akuntansi Manajemen terhadap Pengendalian Kualitas Produk dengan Ketidakpastian Lingkungan sebagai Variabel Moderating pada PT. Sinar Sosro KPB Palembang Nurul Hutami Ningsih; Fenty Astrina
MBIA Vol 19 No 2 (2020): MBIA
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v19i2.832

Various problems that occur related to the use of a management accounting system (SAM) that has not been maximized resulted in a decrease in product quality that is influenced by various conditions of environmental uncertainty. This study aims to determine and analyze the effect of broad scope, timeliness, aggregated and integrated SAM on product quality control with environmental uncertainty as a moderating variable at PT. SINAR SOSRO KPB PALEMBANG. The results of this study indicate that partially it is known that SAM Broad Scope, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control, whereas SAM Timelines does not significantly affect the variable Quality Control. Simultaneously it is known that SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control. Partially, it is known that Environmental Uncertainty does not significantly moderate the relationship between SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated on Product Quality Control, and all moderation relationships what happens is the moderator predictor. The influence between SAM Broad Scope, SAM Timeliness, SAM Aggregated, and SAM Integrated significantly influence Product Quality Control with Environmental Uncertainty proved to be strong where Adjusted R Square value of 0.684 or 68.4% while the remaining 31.6% is explained by other factors outside the research model. Abstrak Berbagai permasalahan yang terjadi terkait penggunaan sistem akuntansi manajemen (SAM) yang belum maksimal mengakibatkan penurunan kualitas produk yang dipengaruhi oleh berbagai kondisi ketidakpastian lingkungan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh cakupan luas, ketepatan waktu, agregat, dan SAM terintegrasi terhadap pengendalian kualitas produk dengan ketidakpastian lingkungan sebagai variabel moderasi pada PT. SINAR SOSRO KPB PALEMBANG. Hasil penelitian ini menunjukkan bahwa secara parsial diketahui bahwa SAM Broad Scope, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Product Quality Control, sedangkan SAM Timelines tidak berpengaruh signifikan terhadap variabel Quality Control. Secara simultan diketahui bahwa SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Pengendalian Kualitas Produk. Secara parsial diketahui bahwa ketidakpastian lingkungan tidak secara signifikan memoderasi hubungan antara SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated, terhadap pengendalian kualitas produk, dan semua hubungan moderasi yang terjadi adalah moderator predictor. Pengaruh SAM Broad Scope, SAM Timeliness, SAM Aggregated dan SAM Integrated berpengaruh signifikan terhadap Pengendalian Kualitas Produk dengan Ketidakpastian Lingkungan terbukti kuat dimana nilai Adjusted R Square sebesar 0.684 atau 68.4% sedangkan sisanya sebesar 31.6% dijelaskan oleh faktor lain di luar penelitian. model. Kata kunci: SAM Broad scope, SAM Timeliness, SAM Aggregated, SAM Integrated, Ketidakpastian Lingkungan, Pengendalian Kualitas Produk.

LOCUS OF CONTROL DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN PROFESIONAL SEBAGAI VARIABEL INTERVENING Afrida, Anggrelia; Astrina, Fenty; Ningsih, Nurul Hutami
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 1 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i1.5992

Tujuan penelitian ini adalah untuk menganalisis pengaruh locus of control dan time budget pressure terhadap kualitas audit dengan profesional sebagai variabel intervening. Peneliti menggunakan metode penentuan sampel jenuh dalam pengumpulan data. Sampel dalam penelitian ini berjumlah 52 responden dari auditor yang bekerja di Kantor Akuntan Publik Kota Palembang. Analisis data penelitian menggunakan Structural Equation Model dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa tidak terdapat pengaruh signifikan locus of control terhadap profesional sedangkan time budget pressure memiliki pengaruh yang signifikan terhadap profesional. Selain itu terdapat pengaruh signifikan antara locus of control dan profesional terhadap kualitas audit namun time budget pressure tidak berpengaruh signifikan terhadap kualitas audit. Hasil lain menunjukkan tidak terdapat pengaruh signifikan antara locus of control terhadap kualitas audit dengan professional sebagai variabel intervening sedangkan time budget pressure terdapat pengaruh signifikan terhadap kualitas audit dengan professional sebagai variabel intervening.

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