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All Journal Jurnal Dinamika Akuntansi Infestasi Jurnal Ilmu dan Riset Akuntansi Fokus Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Akuntansi AKUNESA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Indonesian Journal of Community Diversity and Engagement Neo Journal of economy and social humanities Lead Journal of Economy and Administration
Priyadi, Maswar Patuh
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Influence Of Competence, Due Professional Care, Integrity, And Auditor Independence On Audit Quality With The Implementation Of Quality Assurance As A Moderating Variable: Study On The Audit Unit Of The East Java DJBC Regional Office I Perdana, Taufan Aditya; Wahidahwati; Priyadi, Maswar Patuh
Neo Journal of economy and social humanities Vol 2 No 3 (2023): Neo Journal of Economy and Social Humanities, September 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i3.123

Abstract

This study aims to test and analyze the effect of competence, due professional care, integrity, and auditor independence on audit quality with the implementation of quality assurance as a moderating variable. The study population was functional auditors and executors of examiners assigned to assist in conducting audits at the Regional Office of the Directorate General of Customs and Excise East Java I. The sampling technique used a saturated sample, namely the entire population totaling 47 (forty-seven). The sampling technique used saturated samples, namely the entire population of 47 (forty-seven) people as research samples. This type of research is quantitative research, with data collection methods through questionnaires. The data analysis technique to test the hypothesis uses Partial Least Square - Structural Equation Modeling with the SmartPLS program.The results showed: 1) auditor competence has a significant and positive effect on audit quality, 2) due professional care has a significant and positive effect on audit quality, 3) auditor integrity has a significant and positive effect on audit quality, 4) auditor independence has no effect on audit quality, 5) implementation of quality assurance has a significant and positive effect on audit quality, 6) the implementation of quality assurance is able to moderate the effect of auditor competence on audit quality, 7) the implementation of quality assurance is able to moderate the effect of due professional care on audit quality, 8) the implementation of quality assurance does not moderate the effect of auditor integrity on audit quality, 9) the implementation of quality assurance does not moderate the effect of auditor independence on audit quality.
Peran Balanced Scorecard Sebagai Pengukuran Kinerja Dan Dasar Pengembangan Strategi Perusahaan: (Studi Pada PDAM Delta Tirta Kab. Sidoarjo) Suyono, Andrie Alvin; Priyadi, Maswar Patuh; Mildawati, Titik
Jurnal Pajak dan Bisnis Vol 7 No 1 (2026): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v7i1.433

Abstract

Dalam pengembangan strategi perusahaan perlu mengukur kinerja perusahaan terlebih dahulu untuk mendapatkan strategi yang tepat bagi perusahaan, dan balanced scorecard hadir sebagai metode yang paling akurat untuk mengukur kinerja perusahaan. Sebagai perusahaan yang termasuk dalam quasi non-profit organization, PDAM Delta Tirta Sidoarjo tentu perlu menyusun strategi yang tepat agar mampu maksimal memberikan pelayanan kepada masyarakat. Penelitian ini bertujuan untuk mengetahui kinerja PDAM Delta Tirta bila diukur menggunakan balanced scorecard, dan strategi yang sesuai dengan kondisi PDAM Delta Tirta. Penelitian ini menggunakan pendekatan kualitatif dengan melakukan observasi, dokumentasi dan wawancara kepada 4 orang pihak internal PDAM Delta Tirta Sidoarjo sebagai informan penelitian. Hasil penelitian diperoleh bahwa kondisi eksisting PDAM Delta Tirta Sidoarjo berdasarkan pengukuran kinerja dan analisa SWOT berada pada kuadran 1 sehingga strategi yang cocok digunakan adalah strategi agresif. Dan hasil penelitian juga menunjukkan ada 8 strategi yang cocok diterapkan di PDAM Delta Tirta Sidoarjo.
Co-Authors Aisah, Dewi Siti Akhmad Riduwan Andiani, Legri Anggrahini, Dian Puspita Arum Puspita Sari Asyik, Nur Fajdrih Azizah, Silfiana Budiyanto Budiyanto Cahyo, Himegah Vivi Tri Clementin, Felly Sintinia Damayanti, Diah Laras Devita Dwi Septi Wulansari, Devita Dwi Septi Dewi Arofah Dewi Kusmaya Sari Dewi, Cyntia Septian Elyya Ainurrochma, Elyya Emy Wahyu Kristanti, Emy Wahyu Fitria Handayani Fauziah Hadi, Fitria Handayani Fauziah Fransiska Tarasita Asmara Fransiska Tarasita Asmara Frista Cahya Ningrum, Frista Cahya Halimatus Sadiah Harini, Riska Indah Suci Heder, Heder Ika Sari, Luthfi Nurmala Ikhsan Budi Riharjo Ita Oktaviani, Ita Kharisma, Putri Lestari, Idah Ayu Lestari, Wahyu Sri Lilis Ardini Melinda Fahriani, Melinda Mildawati, Titik Nur Fadjrih Asyik Nur Fajdrih Asyik Nur Handayani Ovi Rizki Muallifin, Ovi Rizki Perdana, Taufan Aditya Permana Tedjo Dwi Pamungkas S. Pertiwi, Nita Tiyas Prajna Paramita Ardana Neswari, Prajna Paramita Ardana Raharjo, Ikhsan Budi respatia, wimba Riduan, Akhmad Rina Pusvita Dewi, Rina Pusvita Rofiqkoh, Esti Sari, Hani Kartika Sinaldi, Anjelika Harniaty Siti Rokhmi Fuadati Sri Purwanti Sriastutik, Wahyu Sugeng Praptoyo Suwitho, Suwitho Suyono, Andrie Alvin Tegowati, Tegowati Thoharo, Ainun Triyonowati Triyonowati Turrachmah, Siti Novia Ulfiyah, Ulfiyah Ully Rakhmawati, Ully Wahidahwati Wahidahwati Wahidahwati Wimba Respatia Wiwid Widayanti Yahya Yahya Yahya Yanis, Ahmad Samhan Yessinda Junchristianti, Yessinda