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All Journal Kajian Akuntansi Jurnal Inovasi Daerah Balance : Jurnal Akuntansi dan Bisnis
Aprianto
Universitas Muhammadiyah Palembang
Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Influence of Competence, Independence, Tenure Audit and Quality of Financial Reports on Audit Quality Tata Tata Angraini; Yuhanis Ladewi; Aprianto Aprianto; Ida Zuraidah; Helliana Helliana
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.5844

Abstract

Objective study This For know influence auditor competence to audit quality, influence auditor independence against audit quality, tenure audit influence on audit quality and influence quality report finance to audit quality. Type study is associative and descriptive. Place study done in the accounting office Public in Palembang City. Variables used is auditor competence, auditor independence, audit tenure, quality report financial and audit quality. Data used are primary and secondary. Method data collection used is questionnaires and interviews. Deep data testing study This is the validity test and reliability test. Data analysis technique used is statistics descriptive and statistical inferential helped with Statistical Program For Special Science (SPSS). Research results show that influential auditor competence to audit quality, auditor independence effect to audit quality, influential tenure audit to audit quality and quality report finance influential to audit quality.
Pengaruh Pengendalian Internal, Asimetri Informasi, dan Ketaatan Aturan Akuntansi dengan Moralitas Individu sebagai Variabel Moderasi terhadap Kecenderungan Kecurangan Akuntansi Fenty Astrina; Aprianto; Nurul Hutami Ningsih; Anggrelia Afrida; Desi Ratna Sari
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1931

Abstract

This study aims to examine the factors influencing the tendency of accounting fraud by focusing on internal control, information asymmetry, and compliance with accounting rules, while also evaluating the moderating role of individual morality. The study employs a quantitative approach using Moderated Regression Analysis (MRA) based on data collected from public sector organizations.The results indicate that all main variables have a significant effect on the tendency of accounting fraud. Internal control and compliance with accounting rules are proven to reduce the likelihood of fraud, whereas information asymmetry increases the risk of fraudulent behavior. Furthermore, individual morality strengthens the effect of internal control and compliance with accounting rules but does not function effectively in moderating the relationship between information asymmetry and fraud tendency.These findings suggest that the tendency of accounting fraud is not only influenced by formal systems but also by individual characteristics. Therefore, effective fraud prevention strategies should integrate both structural and behavioral approaches simultaneously.
Kualitas Demokrasi Sebagai Variabel Mediasi Antara Inovasi Daerah dan Pembangunan Manusia Berbasis SDGs Di Indonesia Sunardi Sunardi; Aprianto Aprianto; Welly Welly; Fenty Astrina; M. Fahmi; Nurul Hutami Ningsih
Jurnal Inovasi Daerah Vol. 5 No. 1 (2026): Juni
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah (Bapperida) Kabupaten Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66094/jid.v5i1.62

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inovasi daerah terhadap pembangunan manusia dengan menempatkan kualitas demokrasi sebagai variabel mediasi dalam kerangka pembangunan berkelanjutan berbasis Sustainable Development Goals (SDGs) di Indonesia. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan regresi data panel terhadap 34 provinsi di Indonesia selama periode 2020–2024. Model estimasi terbaik ditentukan melalui uji Chow dan Hausman, yang menunjukkan bahwa Fixed Effect Model merupakan pendekatan yang paling sesuai. Hasil penelitian menunjukkan bahwa inovasi daerah berpengaruh positif dan signifikan terhadap pembangunan manusia. Selain itu, inovasi daerah juga berpengaruh positif dan signifikan terhadap kualitas demokrasi, sementara kualitas demokrasi terbukti berpengaruh positif dan signifikan terhadap pembangunan manusia. Hasil uji mediasi mengonfirmasi bahwa kualitas demokrasi berperan sebagai mediator parsial dalam hubungan antara inovasi daerah dan pembangunan manusia. Novelty penelitian ini terletak pada integrasi analisis mediasi kualitas demokrasi dalam model regresi data panel lintas provinsi yang mengaitkan inovasi daerah dan pembangunan manusia berbasis SDGs. Simpulan penelitian menegaskan bahwa inovasi daerah akan lebih efektif meningkatkan pembangunan manusia apabila didukung oleh kualitas demokrasi yang kuat. Oleh karena itu, direkomendasikan agar pemerintah daerah tidak hanya mendorong inovasi kebijakan, tetapi juga memperkuat institusi demokratis yang inklusif dan akuntabel sebagai pilar pembangunan manusia berkelanjutan.
Co-Authors Afrida, Anggrelia Desi Ratna Sari Fenty Astrina Helliana Helliana Ladewi, Yuhanis M. Fahmi Ningsih, Nurul Hutami Sunardi, Sunardi Tata Tata Angraini Welly, Welly Zuraidah, Ida