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All Journal The Contrarian: Finance, Accounting, and Business Research
Heince R.N. Wokas
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis on the role of government internal supervisory apparatus and use of information systems on the achievement of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado. Linda Anggraeni Prasetyawati; Hendrik Manossoh; Heince R.N. Wokas
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.161

Abstract

The study aims to analyze the role of the Government Internal Supervisory Apparatus as well as the implications of the use of information systems on the achievements of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado. The research employs a qualitative method with a case study approach. Data collection is done through in-depth interviews, observations, and documentation studies. The research findings show that the objectives for follow-up monitoring activities have been clearly defined in the Strategic Plan of the Inspectorate of Manado. The Government of Manado is also committed to following up on BPK RI's recommendations. However, there are several obstacles hindering the achievement of the follow-up implementations, including limited human resources and budget constraints at the Inspectorate of Manado, the audited entities lack of understanding of recommendations and requested follow-up documents, and the absence of rewards and punishments for regional entities. The information systems used in the monitoring of follow-up implementations also enhance the effectiveness and efficiency of follow-up monitoring.
The influence of auditor ethics, auditor independence and auditor experience with audit fees as moderating variables on auditors in public accounting firms in the Sumatera, Kalimantan, Bali and Eastern of Indonesia Regions Cecilia Angelina Runtuwene; Herman Karamoy; Heince R.N. Wokas
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.172

Abstract

This research aims to determine the influence of auditor ethics, auditor independency, and auditor experience on audit quality and to find out whether audit fees can moderate the influence of these variables on audit quality. The data used is primary data with the population in this study being auditors who work at public accounting firms in the Sumatera, Kalimantan, Bali & Eastern of Indonesia Regions. In this study, an Area Sample was used which obtained 118 auditors in that area and 60 people responded or 51% of the auditors. The analytical methods used in this research are Multiple Linear Regression and Moderation Regression Analysis using SPSS as a data processing tool. The results show that auditor ethics influence audit quality, while auditor independence and experience do not influence audit quality. Likewise, audit fees cannot moderate the influence of audit ethics, audit independence and auditor experience on audit quality, and also audit fees cannot influence the audit quality.
Co-Authors Cecilia Angelina Runtuwene Hendrik Manossoh Herman Karamoy Linda Anggraeni Prasetyawati