Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN KEUANGAN
Tamburaka, Sulvariani
JURNAL AKUNTANSI DAN KEUANGAN

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH INDEPENDENSI DAN KOMPETENSI TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT DALAM PENGAWASAN KEUANGAN DAERAH (STUDI PADA INSPEKTORAT KOTA KENDARI) Hasbudin, Hasbudin; Tamburaka, Sulvariani; Supriati, Titin
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.23 KB)

Abstract

This study aimed to examine the effect of Independence and competence of the audit quality Inspectorate officers in the area of financial supervision in Kendari city Inspectorate. The population of this research is the functional groups totaling 28 people, with the sample collection method is a method of census. Data taken from the questionnaire distributed to respondents. Perceptions of respondents measured by the questionnaire answers using ordinal measurements with a 5-point Likert scale. The statistical method used to test each hypothesis is Multiple Regression Analysis. The results of this study indicate that the independence and competence have a significant effect on audit quality apararat Inspectorate in the area of financial supervision. The coefficient of determination shows that jointly independence and competence contribute to audit quality by 85.4%, while the remaining 14.6% influenced by other factors outside the model. Implications of these findings for efforts to achieve a quality audit is the need to increase the independence both independence in fact and independence in appearance and increase competence by conducting training and certification office.Keywords: Independence, competence and quality audit
PENGARUH INDEPENDENSI DAN EFIKASI DIRI TERHADAP KINERJA AUDITOR (STUDI PADA KANTOR INSPEKTORAT KOTA KENDARI) Tamburaka, Sulvariani; Marianti, Marianti
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.711 KB)

Abstract

 ABSTRACTThe aim of the study was to examine the effect of independence and self efficacy to auditor’s performance at Inspectorate of Kendari City. The analysis technique used is multiple linear regression.The results showed that independence significantly affects the auditor performance. This is because preparation of the audit program free from the others influence, the audit implementation directly free to access resources, and the reporting free from any influences to modify all the fact. It means that the higher auditor independence, the better auditor performance will be achieved. Self efficacy affects the auditor performance but not significant. This is because the respondent perception that not really sure can finish the audit task better than the others. It means that self efficacy gave a positive contribution but not significant for auditor performance improvement.Keywords: independence, self efficacy, auditor performance
EVALUASI SISTEM PENATAUSAHAAN PENERIMAAN KEUANGAN DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA KENDARI Intihanah, Intihanah; Tamburaka, Sulvariani; Sari, Dwi Novita
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.8 KB)

Abstract

ABSTRACT The research aims to determine the financial administration system reception area on Badan Pengelola Keuangan dan Aset Daerah Kendari has been applied in accordance with Regulation No. 21 Year 2011. Data collection techniques used in this study is documentation and interviews . This research uses descriptive analysis methodThe results of this study showed that administration of financial reception area has been equipped with a document SKP / SKR, Certificate of Proof of Payment, Credit Note STS and in accordance with Regulation 21 of 2011. Where, treasurer shall administer the reception had to use a letter of deposit (STS) has been authorized by the Bank and by STS, treasurer reception reports administratively reception.Keyword : Local Finance Revenue, Administration,Evaluation
Co-Authors Hasbudin Hasbudin Intihanah, Intihanah Marianti, Marianti Sari, Dwi Novita Supriati, Titin