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 Jurnal Progres Ekonomi Pembangunan
Anto, La Ode
JURNAL AKUNTANSI DAN KEUANGAN
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
EVALUASI KEMANDIRIAN PENGELOLAAN KEUANGAN KABUPATEN KONAWE Hadisantoso, Erwin; Anto, La Ode; Djumatria, Wa Ode Sitti
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.7 KB)

Abstract

ABSTRACKThis study aims to determine the level of financial independence ratio of Konawe regency. Data collection techniques were conducted with interviews and documentation. The analytical method used is descriptive analysis method. The equipment used in this research is the Regional Independence Ratio and Growth Ratio.The results of this study indicate that Konawe District for the level of regional independence is instructive which means that the role of central government is more dominant than the independence of local governments (regions that are unable to carry out regional autonomy financially). Keywords: Regional Independence, Local Original Revenue, and Transfer Fund
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)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (133.747 KB)

Abstract

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.
EVALUASI KOMPETENSI AUDITOR INSPEKTORAT KOTA KENDARI DALAM MELAKSANAKAN PEMERIKSAAN Anto, La Ode; Hadisantoso, Erwin; Nugrawati, Ersita
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 (153.229 KB)

Abstract

ABSTRACT This research is aimed to evaluation of the competency auditor Kendari City Inspectorate the implement the audit. Data collection tekhniques used in research by using questionnaire, interview and documentation. As for sample in this research are auditor and PPUPD in Kendari City Inspectorate that as many as 28 respondents. Data sources used the primary data and data secondary. The methods used data analysis the descriptive. The results of this research indicate that the competency auditor in Kendari City Inspectorate is adequate. This is evidenced by the spread of questionnaires that answered by the respondents unde five incator, namely the background of education, competence technically, the certificate JFA and education and training sustainable, the experience of the audit and skill. The fifth indicator that can increase the competency’s auditors.Key words :  evaluation, competency, auditors, auditing
DILEMA ETIS BAGI AUDITOR INTERNAL PEMERINTAH DAERAH (Studi Fenomenologi Pada Auditor Internal Inspektorat Provinsi Sulawesi Tenggara) Supriyadi, Supriyadi; Aedy, Hasan; Anto, La Ode
JPEP (Jurnal Progres Ekonomi Pembangunan) Vol 4, No 1 (2019): JURNAL PROGRES EKONOMI PEMBANGUNAN
Publisher : Pascasarjana Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.823 KB) | DOI: 10.33772/jpeb.v4i1.6086

Abstract

Tujuan dari penelitian ini adalah untuk mengeksplorasi fakta secara empiris mengenai pemaknaan, rekontruksi tindakan terhadap dilema etis yang menimpa auditor internal pemerintah daerah pada inspektorat provinsi Sulawesi Tenggara. Penelitian ini menggunakan pendengakatan studi fenomenologi. Penelitian ini juga  menggunakan Paradigma Interpretif untuk memahami, mendeskripsikan, dan menjelaskan realitas dari dilema etis yang di alami auditor Internal pemerintah daerah.Hasil penelitian yang dapat dijelaskan dalam penelitian ini adalah di temukan bahwa terdapat dilema etis Auditor Internal pemerintah daerah ketika melakukan proses audit dimana dilema itu adalah dilema yang di pengaruhi oleh individu auditor itu sediri berupa tekanan dari obrik, sevis, kerabat yang menjadi obrik. Disamping itu terdapat  dilema pada struktur dilingkungan auditor internal berupa tekanan atasan, faktor kurangnya sumberdaya manusia dan waktu yang sempit untuk digunakan untuk mengaudit. Kesadaran spiritual adalah kesadaran utama yang dijadikan fondasi untuk tetap bertindak etis, melahirkan keadaran yang lain yaitu kesadaran sosial, keadaran hukum, kesadaran profesi yang juga merupakan fondasi bagi auditor untuk berada pada Idealisme dan bertindak etis. 
Co-Authors Aedy, Hasan Dharmawati, Tuti Djumatria, Wa Ode Sitti Hadisantoso, Erwin Nugrawati, Ersita Supriyadi Supriyadi Vinarti, Wa Ode Juni