Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Tamilis Synex: Multidimensional Collaboration Atestasi : Jurnal Ilmiah Akuntansi
Mulyati Akib
Universitas Halu Oleo, Kendari
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Competence and Independence on Professional Skepticism and Audit Quality Erwin Hadisantoso; Emillia Nurdin; Mulyati Akib
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i1.156

Abstract

This study empirically examines the influence of competence and independence on professional skepticism and its relationship to audit quality (BPKP Representative Office of South Sulawesi Province). This research is descriptive quantitative research, which uses primary data. The sample of this research is the Auditor of the BPKP Representative Office of South Sulawesi Province, amounting to 46 people. The hypothesis test used is Structural Equation Modeling (SEM) analysis based on variance, namely Partial Least Square (PLS). The results of this study indicate that competence has a positive and significant effect on professional skepticism, independence has a positive and significant effect on professional skepticism, competence has a positive and significant impact on audit quality, independence has a positive and significant effect on audit quality and professional skepticism has a positive impact and essential to audit quality.
PENGARUH REKOMENDASI AUDIT KINERJA TERHADAP CAPAIAN INDIKATOR KINERJA UTAMA (IKU) PADA KEMENTERIAN PERIKANAN KABUPATEN MUNA Shally Amalia Nur’aini; Mulyati Akib
Tamilis Synex: Multidimensional Collaboration SPECIAL ISSUE Tamilis Synex: Multidimensional Collaboration 2025
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.vi.890

Abstract

This study aims to analyze the effect of performance audit recommendations on the achievement of Key Performance Indicators (KPI) in government agencies. Performance audit is one of the monitoring mechanisms that plays a role in providing strategic feedback for agencies in improving the efficiency, effectiveness, and accountability of program implementation. KPI achievement is a benchmark for the success of implementing organizational tasks and functions in a measurable manner. This study uses a quantitative approach with a simple linear regression method, and data is collected through questionnaires and documentation at agencies that have received audit recommendations for at least two consecutive years. The results of the study indicate that performance audit recommendations have a positive and significant effect on KPI achievement, with a regression coefficient value of 0.893 and a significance value of 0.000 (<0.05). The coefficient of determination (R²) value of 0.664 indicates that 66.4% of the variation in KPI achievement can be explained by the implementation of audit recommendations. Thus, the better the follow-up to audit recommendations, the higher the KPI achievement of government agencies. This study emphasizes the importance of performance audits as an evaluation tool as well as a driver of improving the performance of public sector agencies. Audit recommendations that are carried out consistently contribute significantly to the achievement of organizational performance targets.
Co-Authors Hadisantoso, Erwin Nurdin, Emillia Shally Amalia Nur’aini