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All Journal Journal of Governance, Taxation, and Auditing Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Yulina , Bainil
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Economics, Econometrics & Finance

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Pengaruh kompetensi, independensi dan due professional care terhadap kualitas audit pada badan pengawasan keuangan dan pembangunan Provinsi Sumatera Selatan Putri, Jauza Islamia; Yulina , Bainil; Indriasari , Desi
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.778 KB) | DOI: 10.55904/cocreation.v1i2.289

Abstract

This study aims to examine the effect of Competence, Independence and Due Professional Care on Audit Quality. The population in this study were all auditors at the Financial and Development Supervisory Agency (BPKP) of South Sumatra Province with a sample of 90 people. Collecting data by distributing questionnaires using a 5 (five) Likert. Data analysis used SPSS version 25. The statistical method in testing the research hypothesis was multiple linear regression analysis. The results of the study show that: (1) Competence and Due Professional Care have an effect on Audit Quality, while Independence has no effect on Audit Quality (2) Competence, Independence and Due Professional Care simultaneously affect Audit Quality at the Financial and Development Supervisory Agency (BPKP) South Sumatera Province. It can be concluded that competence and independence influence audit quality.
Analysis of Merchandise Inventory Accounting Treatment Based on SAK EMKM at UMKM Ayakh Ugan Baturaja UTAMI, Amanda Dwi; ZULKIFLI, Zulkifli; YULINA , Bainil
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

This study examines the recording and valuation of merchandise inventory at UMKM Ayakh Ugan Baturaja. Data were obtained through interviews and company documentation. The findings reveal that the enterprise has not implemented an inventory recording system or valuation method in line with generally accepted accounting standards. Inventory transactions are recorded simply in goods-in and goods-out logs, without a formal system, and the ending inventory is valued by multiplying the last purchase price by the remaining units, which does not reflect the actual financial position. Comparative calculations using FIFO (First In, First Out) and Weighted Average methods show that the gross profit reported by the company is higher than the results obtained using these standard methods. The study recommends adopting a perpetual inventory system to monitor ending inventory in real time and applying the FIFO method for inventory valuation, as it is simple, practical, and produces a higher gross profit. Implementing these recommendations will improve the accuracy and reliability of financial reporting for the enterprise.
Pengaruh kompetensi, independensi dan due professional care terhadap kualitas audit pada badan pengawasan keuangan dan pembangunan Provinsi Sumatera Selatan Putri, Jauza Islamia; Yulina , Bainil; Indriasari , Desi
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 1 No. 2 (2022): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v1i2.289

Abstract

This study aims to examine the effect of Competence, Independence and Due Professional Care on Audit Quality. The population in this study were all auditors at the Financial and Development Supervisory Agency (BPKP) of South Sumatra Province with a sample of 90 people. Collecting data by distributing questionnaires using a 5 (five) Likert. Data analysis used SPSS version 25. The statistical method in testing the research hypothesis was multiple linear regression analysis. The results of the study show that: (1) Competence and Due Professional Care have an effect on Audit Quality, while Independence has no effect on Audit Quality (2) Competence, Independence and Due Professional Care simultaneously affect Audit Quality at the Financial and Development Supervisory Agency (BPKP) South Sumatera Province. It can be concluded that competence and independence influence audit quality.
Co-Authors Indriasari , Desi Putri, Jauza Islamia Utami, Amanda Dwi Zulkifli Zulkifli