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Dharmawati, Tuti
JURNAL AKUNTANSI DAN KEUANGAN

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EVALUASI PENERAPAN PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL PADA LAPORAN OPERASIONAL BPKAD KABUPATEN KONAWE Dharmawati, Tuti; Intihanah, Intihanah; Trisilia, Putri Harum Sari
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
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ABSTRACTThis study aims to determine the implementation of operational reports BPKAD Konawe District has in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual on been applied properly.This research was conducted at BPKAD Kabupaten Konawe. Data in this research are primary data and secondary data. Primary data obtained from interview and secondary data in this research is Operational Report for fiscal year 2016. Data analysis method used is descriptive analysis method is a method that describes in advance about the recording, recognition, and reporting of burden .The results of this study indicate that BPKAD Kabupaten Konawe in preparing operational reports in accordance with Government Regulation Number 71 of 2010 on Accounting Standards Government-Based Accrual. This can be seen from the results of recording, recognition, and reporting of the LO-load on the Regional Management and Asset of Konawe Regency which has been in accordance with Government Regulation No. 71 of 2010 on Accounting Standards Based on Accrual Government. Keywords: Accrual Base, Operational Report. 
PENGARUH INDEPENDENSI DAN EFEKTIVITAS KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Anto, La ode; Dharmawati, Tuti; Vinarti, Wa Ode Juni
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
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This study aims to see the Effect of Independence and Effectiveness of the Audit Committee Against Profit Management On Pharmaceutical Companies Listed in Indonesia Stock Exchange (IDX).The sample in this study is a pharmaceutical company listed on the Indonesia Stock Exchange period 2010-2015. The sampling technique in this study using purposive sampling method sampling method adapted to criteria-specific criteria.            The results of this study showed that simultaneous independence and effectiveness of the audit committee but not significant negative effect on earnings management. Partially independence of the audit committee but not significant negative effect on earnings management, audit committee effectiveness begipula no significant negative effect on earnings management. Keywords: Independence, Audit Committee Effectiveness and Profit Management.
ANALISIS PERAN BUDAYA KEKERABATAN DAN PERILAKU ETIS DALAM KAITANNYA DENGAN INDEPENDENSI AUDITOR PADA KANTOR INSPEKTORAT KOTA KENDARI Hasbudin, Hasbudin; Dharmawati, Tuti; Aspar, Zulkifli
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
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This study aims to exam the role of cultural kinship and ethical behavior in relation to the independence of auditors. Kinship cultural indicators used in this study is the attitude of individualism and collectivism while ethical behavior used in this study is more directed at the attitudes and behavior in the performance of auditors.The population in this study amounted to 28 people consisting of PPUPD totaling 14 people and Auditor totaling 14 people in the Office of the Inspectorate of Kendari. A total of 28 samples were obtained using census method. In analyzing the role of the independent and dependent variables used descriptive analysisResearch shows that the role of cultural kinship and ethical behavior in relation to the independence of the auditor have a role in the independence of auditors, whose attitude is more likely to maintain independence individualism than collectivism attitudes, views of auditors tend to use the attitude of individualism or collectivism in every pemeriksaanya. And ethical behavior that is well understood by auditors not hamper the independence but it is able to maintain the independence of the auditor itself. Keywords: Kinship Cultural, Ethical Behavior, Auditor Independence.
PENGARUH KUALITAS AUDITOR TERHADAP TEMUAN AUDIT DENGAN TINDAK LANJUT REKOMENDASI HASIL PEMERIKSAAN SEBAGAI VARIABEL INTERVENING (STUDI PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA) Dharmawati, Tuti; Yusran, Indha Novitasari
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
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ABSTRACTThis study aimed to determine the effect of auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The sample in this study are all of functional apparatus in Inspectorate of Southeast Sulawesi Province with 23 people as observations. Data analysis method used path analysis of SPSS version 21.00.The results of this study showed that there was a direct and significant effect between 1) the auditor quality on the follow-up of audit recommendations, 2) the auditor quality on the audit findings, 3) the follow-up of audit recommendations on the audit findings. This study also showed that there was indirect effect between auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable. The total coefficient of determination showed that the contribution auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable was 95,3% , while the rest 4,7% obtained from the contribution of other factors. In other words, the contribution of the auditor quality on the audit findings through the follow-up of audit recommendations as an intervening variable considered as significant.Keyword : Auditor quality, audit findings, follow-up.
Co-Authors Anto, La Ode Aspar, Zulkifli Hasbudin Hasbudin Intihanah, Intihanah Trisilia, Putri Harum Sari Vinarti, Wa Ode Juni Yusran, Indha Novitasari