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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Journal of Economic, Bussines and Accounting (COSTING) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Management Studies and Entrepreneurship Journal (MSEJ) VALUTA Jurnal Administrasi Bisnis, Manajemen dan Ekonomi Journal of Islamic Finance and Accounting Research
Sanusi Ariyanto
Universitas Islam Riau
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF STANDARD UNDERSTANDING OF GOVERNMENT ACCOUNTING, EXPERIENCE AND USE OF TECHNOLOGY ON THE PERFORMANCE OF BPK INSPECTORS REPRESENTATIVE OF RIAU PROVINCE DURING THE COVID-19 PANDEMIC Sanusi Ariyanto
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p174-195

Abstract

This research aimed to find out the influence of Standard Understanding of Government Accounting, Experience, and Technology as independent variables on the performance of Examiner as dependent variable at BPK Office, Riau Province. Descriptive method was used to find out this influence in the form of correlational study with quantitative approach. It was expected to obtain more accurate measurement result about the response given by respondents until the data in the form of numbers could be processed by using staticstics namely validity test, reliability test, and T and F hypothesis test. The population in this research were limited on the finance examiner (Auditor) of BPK Riau Province. The research sample used in this research were 30 respondents. The sample selection used questionnaire with liker scale. The data analysis was conducted at significant level 95%. The analysis instrument used in this research was regression analysis. The analysis result found out that the standard understanding of Government Accounting and Technology had positive influence on the performance while experience did not have influence on performance based on T-test. From F test, it was found that understanding of SAP, experience, and technology simultaneously and positively influence the performance of BPK Riau Province during the pandemic.
THE EFFECT OF STANDARD UNDERSTANDING OF GOVERNMENT ACCOUNTING, EXPERIENCE, AND ACCOUNTABILITY ON THE PERFORMANCE OF INSPECTORATE OFFICE STAFF IN RIAU PROVINCE Sanusi Ariyanto
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 2 (2023): JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNTAN
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i2.60364

Abstract

The purpose of this study was to determine the effect of understanding government accounting standards, experience, and accountability on the performance of financial auditors at the  Riau Province Inspectorate. The variables in this study are the independent and dependent variables. The independent variables consist of understanding of accounting standards, experience, and accountability, while the dependent variable of this study is the performance of financial examiners. A descriptive method in the form of correlation studies with a quantitative approach is applied in this study to determine the effect between variables. The use of this method is expected to produce more accurate measurement results related to the responses given by respondents. The data in the form of numbers are then processed statistically by using validity, reliability tests, and hypothesis testing T and F. The population in this study was limited to only the financial examiners of the Riau Province Inspectorate. The research sample consisted of 34 financial examiners where they were given a questionnaire with a Likert scale. Data analysis was carried out at a significant level of 95% using regression analysis. The results of the analysis of this study found that the variables of experience, competence, and independence had a positive effect on performance. The t-test also revealed that experience, competence, and independence partially have a significant effect on performance. In the F test, the results show that experience, competence, and independence have a simultaneous effect on performance.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN PELALAWAN TAHUN 2018 Sanusi Ariyanto
VALUTA Vol. 6 No. 1 (2020): Valuta
Publisher : UIR Press

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

Abstract

Penelitian ini bertujuan untuk menguji secara empiris dampak penerapan Standar Akuntansi Pemerintahan (SAP) dan kompetensi Sumber Daya Manusia (SDM) pada kualitas laporan keuangan Pemerintah Kabupaten Pelalawan. Penelitian ini menggunakan sampel sebanyak 30 responden. Metode pengumpulan data menggunakan kuesioner, sedangkan teknik analisis data yang digunakan adalah uji validitas dan uji reliabilitas dan pengujian hipotesis dengan menggunakan analisis regresi berganda dengan bantuan SPSS. Hasil penelitian menunjukkan: (1) penerapan SAP berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kabupaten Tahun Anggaran 2017. Hal ini membuktikan bahwa semakin baik tingkat penerapan SAP yang dilakukan dalam penyusunan laporan keuangan, maka akan berdampak positif pada peningkatan kualitas laporan keuangan; (2) kompetensi SDM berpengaruh positif terhadap kualitas laporan keuangan Pemerintah Kabupaten Pelalawan Tahun Anggaran 2017. Semakin tinggi kompetensi SDM yang dimiliki seperti tingkat pengetahuan, keterampilan dan sikap perilaku dalam melaksanakan tugas dan tanggung jawab maka kualitas laporan keuangan yang dihasilkan cenderung semakin baik.
PENGARUH PELAKSANAAN REMOTE AUDIT TERHADAP KINERJA PEMERIKSA BPK PERWAKILAN PROVINSI RIAU SELAMA MASA PANDEMI Sanusi Ariyanto
Journal Of Islamic Finance And Accounting Research Vol. 1 No. 1 FEBRUARI (2022): JAFAR 2022
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2022.8827

Abstract

Penelitian ini bertujuan mengetahui Pengaruh Penggunaan Remote Audit terhadap Kinerja Pemeriksa pada Kantor BPK Provinsi Riau. Variabel yang di gunakan dalam penelitian terdiri atas variabel independen yaitu Penggunaan dan variabel dependen yakni kinerja pemeriksa keuangan pada masa Pandemi . Untuk mengetahui pengaruh tersebut digunakan metode deskriptif dalam bentuk studi pengaruh (correlation studies) dengan pendekatan kuantitatif, diharapkan akan didapatkan hasil pengukuran yang lebih akurat tentang respon yang diberikan oleh responden, sehingga data yang berbentuk angka tersebut dapat diolah dengan menggunakan statistik yaitu uji normalitas, uji validitas , reliabilitas serta uji hipotesa T dan F. Populasi dalam penelitian ini di batasi pada pemeriksa keuangan Kantor BPK Provinsi Riau. Sampel penelitian yang digunakan dalam penelitian ini berjumlah sebanyak 30 orang pemeriksa keuangan. Pengambilan sampel dalam menggunakan kuosioner yang mengunakan skala likert. Analisis data dilakukan pada taraf signifikan 95%. Alat analisis yang digunakan dalam penelitian adalah analisis regresi. Hasil analisis dari penelitian ini diketahui bahwa variabel Pelaksanaan Remote Audit berpengaruh positif terhadap Kinerja BPK Perwakilan Provinsi Riau Selama Masa Pandemi.
PENGARUH PRUDENCE DAN INTELEKTUAL CAPITAL TERHADAP MANAJEMEN LABA DENGAN VARIABEL KOMITE AUDIT SEBAGAI VARIABEL MODERASI Halimahtussakdiah Halimahtussakdiah; Sanusi Ariyanto; Alfi Nopriyanti
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15250

Abstract

This study aims to analyze the influence of prudence and intellectual capital on earnings management, with the audit committee serving as a moderating variable. The research adopts a quantitative approach using regression analysis to examine data from companies listed on the Indonesia Stock Exchange. The results indicate that prudence has a positive and significant effect on earnings management practices, meaning that companies that are more cautious in managing profits tend to avoid earnings manipulation. On the other hand, intellectual capital does not have a significant impact on earnings management, suggesting that an increase in knowledge and innovation within the company does not necessarily reduce earnings management practices. Furthermore, the audit committee has been proven to strengthen the effect of prudence on earnings management but does not strengthen the effect of intellectual capital on earnings management. These findings highlight the important role of the audit committee in overseeing and enhancing the transparency of financial reporting while ensuring compliance with applicable accounting principles.
Pengaruh Corporate Social Responsibility Dan Green Investment Terhadap Pengungkapan Emisi Karbon Dengan Variabel Moderasi Kepemilikan Institusional Pada Sektor Energi Di BEI Halimahtussakdiah Halimahtussakdiah; Sanusi Ariyanto; Nur Syafika
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9883

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan Green Investment terhadap pengungkapan emisi karbon (Carbon Emission Disclosure), serta menguji peran moderasi kepemilikan institusional dalam hubungan tersebut. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode penelitian. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Moderated Regression Analysis (MRA) untuk menguji hubungan antarvariabel dan efek moderasi yang terjadi. Hasil penelitian menunjukkan bahwa CSR berpengaruh positif dan signifikan terhadap pengungkapan emisi karbon, menandakan bahwa semakin tinggi komitmen sosial perusahaan, semakin besar pula transparansi dalam pelaporan lingkungan. Sebaliknya, green investment berpengaruh negatif dan signifikan, yang menunjukkan bahwa investasi hijau belum sepenuhnya mencerminkan keterbukaan informasi emisi. Selain itu, kepemilikan institusional tidak terbukti memoderasi hubungan antara CSR dan green investment terhadap pengungkapan emisi karbon. Temuan ini mengindikasikan bahwa praktik keberlanjutan perusahaan belum sejalan dengan transparansi pelaporan, serta peran investor institusional masih perlu diperkuat untuk mendorong akuntabilitas informasi lingkungan.
Co-Authors Alfi Nopriyanti Halimahtussakdiah Halimahtussakdiah Nur Syafika