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All Journal Diponegoro Journal of Management Diponegoro Journal of Accounting Journal Of World Science
Agung Pramudito, Agung
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP Pramudito, Agung; Darsono, Darsono
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.497 KB)

Abstract

This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.
PENGARUH KUALITAS PEMERIKSAAN OLEH APARAT PENGAWAS INTERNAL PEMERINTAH (APIP) TERHADAP LEVEL OF RELIANCE PEMERIKSA BADAN PEMERIKSA KEUANGAN KEPADA APIP Pramudito, Agung; Darsono, Darsono
Diponegoro Journal of Accounting Volume 3, Nomor 4, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.497 KB)

Abstract

This study aims to examine the differences and the factors that affect the Level of Reliance The Audit Board of Republic Indonesia’s (BPK) Auditors at the Ministry / Agencies (K/L) and Local Government, on Government Internal Supervisory Apparatus (APIP). The increasing role of APIP in good goverment governance, as well as resource constraints of BPK , is a contributing factor increasing the efficiency of the BPK audit with increasing levels of reliance on APIP. The sampling method was convenient sampling. Samples were selected based on easiness of control questionnaires. This study uses primary data with respondent, BPK’s auditor has done performance audit on APIP in 2013, with a sample of 74 respondents. The statistical tool used is the Mann Whitney U test, Manova, and Multiple Discriminant Analisys. The results showed that there was no difference in the level of reliance and perceptions of quality inspection between APIP K / L and local government. The most influential factors on level of reliance BPK auditors on APIP is independence and objectivity, inherent risk of auditee, and competence.
The Effect of Macroeconomics on Stock Prices Through Financial Performance as an Intervening Variable Pramudito, Agung
Journal of World Science Vol. 2 No. 9 (2023): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v2i9.414

Abstract

This research aims to empirically test the direct and indirect influence of macroeconomics represented by inflation indicators, gross domestic product, and Bank Indonesia (BI) interest rates as independent variables on stock prices as the dependent variable and financial performance (ROA) as the intervening variable. The population of this research is pharmaceutical companies included in the IDX-IC F211 classification; the sample of this research is companies listed from 2020 to 2021. This research uses path analysis and panel regression on reviews as a test tool to detect the direct and indirect influence of relationships between the independent and dependent variables. This research shows that inflation and ROA directly affect stock prices. In contrast, BI interest rates and GDP do not directly affect stock prices. Inflation and GDP affect ROA, while BI interest rates do not affect ROA. ROA can mediate the effect of inflation and BI interest rates on stock prices but cannot mediate the effect of GDP on stock prices. This research implies that companies can use the findings of this research to identify how specific macroeconomic factors can affect financial performance. This can assist in planning risk management strategies to mitigate the negative impact of macroeconomic fluctuations.
Co-Authors Darsono Darsono