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All Journal Jurnal Fairness Jurnal Akuntansi
Nila Aprilla
Universitas Bengkulu
Economics, Econometrics & Finance

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PENGARUH INDEPENDENSI, OBJEKTIVITAS, PENGALAMAN KERJA, KOMPETENSI, INTEGRITAS DAN SKEPTISME PROFESIONALTERHADAP KUALITAS AUDIT (STUDI DI INSPEKTORAT PROVINSI BENGKULU) Liza Poerwati; Fadli; Nila Aprilla
JURNAL FAIRNESS Vol. 12 No. 1 (2022): Vol. 12 No. 1 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i1.31880

Abstract

This study aims to find empirical evidence regarding the effect of independence, objectivity, work experience, competence, integrity and professional skepticism on audit quality at the Bengkulu Provincial Inspectorate. The type of research used in this research is quantitative research. The type of data used is primary data in the form of values or scores for the answers given by respondents to the questions in the questionnaire. The sampling technique used is the saturated sample/census method. Based on sampling through the saturated sample/census method, 46 samples of Bengkulu Province Inspectorate auditors were obtained. The data was processed through the multiple linear regression statistical test method using SPSS software version 21. The results of the study found that competence had a positive effect on audit quality. Meanwhile, independence, objectivity, work experience integrity and professional skepticism have no effect on audit quality.
PENGARUH PENGELOLAAN KEUANGAN DAN PENGAWASAN KEUANGAN TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH DI PROVINSI BENGKULU Afri Darmawan; Nila Aprilla
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.37098

Abstract

The objective of this study was to prove the influence of the administration of financial statement and financial control on the performance of Local Government Organization at the Bengkulu Province. The data used in this study was primary data obtained from the distribution of questionnaires to the financial managers of Local Government Organization at the Bengkulu Province. The number of samples used in this study was 108 peoples. However, from the result of the distribution of questionnaires, it was found that the number of samples that was feasible to be analyzed was only 96 peoples. The method of data analysis used was descriptive analysis and multiple regression analysis. The obtained results of the study were: (1) the administration of financial statement has a significant influence on the performance of local government organizations in the Bengkulu Province and (2) the financial control has significant influence on the performance of local government organizations in the Bengkulu Province.
The Role Of Psychological Capital Mediation On The Influence Of Auditor Experience On Audit Dysfunctional Behavior Lismawati; Nila Aprilla; Riski Tri Septianita
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.210-228

Abstract

This study aims to provide evidence of the effect of auditor experience on psychological capital, provide evidence of the effect of psychological capital on dysfunctional audit behaviour and provide evidence of the mediating effect of psychological capital on the effect of auditor experience on audit dysfunctional behaviour. This research includes quantitative descriptive research. Data collection in this study was carried out by distributing questionnaires to respondents online. The research respondents were internal auditors in Bengkulu Province. The number of auditors who became research respondents was 175 people, spread across 11 Inspectorate Offices in Bengkulu Province. The analysis method uses descriptive analysis and partial least square (PLS) analysis. The results showed that: (1) Auditor experience has a positive and significant influence on the psychological capital of auditors of the Inspectorate Office in Bengkulu Province; (2 Auditor psychological capital has a negative and significant influence on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province; and (3) Psychological capital has a mediating role in the effect of auditor experience on the dysfunctional behaviour of auditors of the Inspectorate Office in Bengkulu Province. Themediating role that occurs is partially mediation
Co-Authors Afri Darmawan Fadli Fadli Lismawati Liza Poerwati Riski Tri Septianita