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All Journal Diponegoro Journal of Accounting Prosiding Seminar Nasional Teknik Sipil UMS
Ahmad Rifan, Ahmad
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering

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PENGARUH PENGALAMAN AUDITOR, SUPERVISI DAN INDEPENDENSI TERHADAP KINERJA AUDIT KEUANGAN DAERAH Rifan, Ahmad; Darsono, Darsono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aim to examine the influence of auditors experience, supervision and independence of audit quality financial local government. This research moved from a sense of dissatisfaction with some of the parties, both internal and external, to the quality of the audit of the financial statements of local governments conducted by BPK-RI. The results of this research is expected to contribute to the development of science and its application of accounting in general, especially the implementation of public sector accounting / administration. Especially for the BPK- RI, can be input for improvements that are being or will be implemented in order to improve the quality of audit report.The population of this research is the heads of the general audit team of the local government  financial  statements  of  the  various  offices  of  BPK-RI.  The  data  taken  fromquestionaires  distributed  to  respondents.  Independent  Variables  in  this  research  is    auditors experience (X1), supervision (X2) and independence (X3), while the bound variable (dependent) isthe quality of audits (Y). Data were analyzed using multiple linear regression analysis (multiple regretion).The results showed that the supervision and independence have a positive and significantimpact on audit quality, while the auditors experience  of the variables do not have a significant impact on audit quality.
Pengembangan Campuran Split Mastic Asphalt menggunakan Bahan Reclaimed Asphalt Pavement dan Ijuk Rifan, Ahmad; Sunarjono, Sri; Harnaeni, Senja Rum; Sejati, Agus Wahyu
Prosiding Seminar Nasional Teknik Sipil UMS 2024: Prosiding Seminar Nasional Teknik Sipil UMS
Publisher : Universitas Muhammadiyah Surakarta

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Banyaknya penggunaan aspal pada perkerasan jalan, tentu banyak limbah-limbah sisa penggarukan aspal yang disebut dengan Reclaimed Asphalt Pavement (RAP). Dalam penelitian Falevi R., secara umum karakteristik RAP memenuhi persyaratan teknis, kecuali gradasinya. Tujuan penelitian ini adalah untuk mengetahui pengaruh proporsi RAP dan pengaruh penggunaan ijuk terhadap kinerja Split Mastic Asphalt (SMA). Sampel menggunakan variasi RAP 0%, 50%, 100% dari total agregat kasar, dan ijuk 0%, 0,2%, dan 0,4% sebagai bahan tambah. Berdasarkan hasil penelitian dengan fraksi agregat kasar sebanyak 70%, agregat halus 19,5%, dan filler 10,5%. Kadar Aspal Optimum (KAO) yang diperoleh sebesar 7,25%. Pada variasi benda uji menunjukkan bahwa, naiknya kadar RAP nilai VFWA dan flow cenderung naik sedangkan nilai VMA, VIM, stabilitas, dan MQ (Marshall Quotient) cenderung turun. Sedangkan naiknya kadar ijuk, maka nilai VMA, VIM, stabilitas, dan MQ (Marshall Quotient) ikut naik sedangkan nilai VFWA, dan flow akan turun. Kadar RAP yang dapat memenuhi spesifikasi SMA grading 0/11 yaitu sebesar 42% dari total campuran dengan kadar serat 0,4%.
Co-Authors Darsono Darsono Sejati, Agus Wahyu Senja Rum Harnaeni Sri Sunarjono