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All Journal Indonesian Journal for Social Responsibility Jurnal Dinamika Akuntansi
Permana, Fadil
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Pelatihan Transparansi dan Akuntabilitas di Yayasan Radiyatan Mardiyah Prumpung Jakarta Timur Lucyanda, Jurica; Iman Santoso, Berkah; Hady, Shofiyah; Permana, Fadil; Widiastuti, Tuti
Indonesian Journal for Social Responsibility Vol. 5 No. 02 (2023): December 2023
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v5i02.222

Abstract

The community service aims to provide training and assistance related to the transparency and accountability of the foundation from law, communication, accounting, and information technology at the Radiyatan Mardiyah Foundation (YRM) Prumpung East Jakarta. Currently, YRM is facing several problems, that is does not have a deed of establishment of the foundation. In addition, YRM's financial statements are still simple and have not made financial statements based on the Foundation's financial accounting standards (Interpretation of Financial Accounting Standards/ISAK 35). This problem is due to the limited understanding of the foundation management related to the transparency and accountability of the foundation. These limitations are important to be facilitated by providing training and assistance related to transparency from the perspective of law, communication, accounting, and information technology. This activity builds a YRM web and financial report application based on information technology based ISAK 35. The foundation's transparency and accountability training from law, communication, accounting, and informatics techniques was felt by participants to provide additional knowledge and understanding related to the foundation's transparency and accountability. Participants were satisfied with the material provided because it was in accordance with the information needs that were needed by the foundation management. This activity provides benefits for trainees on how important transparency and accountability are for the foundation. The output of this service is that YRM immediately has a legal entity and is able to implement the information technology-based financial statements based on ISAK 35.
The Role of Auditor Independence, Professionalism, Skepticism, and Organizational Culture on Auditor Performance Fauzi, Achmad; Lucyanda, Jurica; Permana, Fadil; Margaretha, Tifani; Novita, Mila
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.3703

Abstract

Purposes: This study aims to examine the role of internal and external factors in auditor performance. This study uses auditor independence, professionalism, and skepticism as internal factors and organizational culture as external factors. Methods: Drawing on the attribution theory to develop and test the hypotheses, this study conducts a survey method using an electronic questionnaire to collect data. The respondents are auditors working in the Big Four public accounting firms. Data are analyzed using multiple linear regression models. Findings: The results show that auditor independence, professionalism, skepticism, and organizational culture positively influence auditor performance. These findings confirmed the attribution theory that dispositional attribution and situational attribution play a key role in individual attributions, namely auditor performance. Novelty:  This study contributes to behavioral management accounting research, specifically the performance of auditors. Limited research still uses organizational culture as an external factor that may affect auditor performance.  The attribution theory complements previous studies investigating the determinants influencing auditor performance, from internal (dispositional attributions) to external (situational attributions) factors.
Co-Authors Achmad Fauzi Hady, Shofiyah Iman Santoso, Berkah Jurica Lucyanda Margaretha, Tifani Novita, Mila Tuti Widiastuti