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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Katuruni, Innas Susantira
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health

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SIKAP PROFESIONAL AUDITOR PEMERINTAH DALAM MEMPENGARUHI KUALITAS AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH Katuruni, Innas Susantira
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. Special Issue 2 (2022): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ht.v2iSpecial Issue 2.2191

Abstract

Penelitian yang dilakukan ini bertujuan untuk mengetahui pengaruh dari sikap independensi, kompetensi, moral reasoning, dan skeptisisme profesional auditor pemerintah terhadap kualitas audit laporan keuangan pemerintah daerah. Sikap-sikap tersebut dapat dijelaskan sebagai salah salah satu gambaran sikap pelaksanaan audit yang sesuai dengan tahapannya, kepastian dalam mengetahui jumlah dan jenis bukti yang akan dikumpulkan, sikap yang dilakukan berdasarkan kesadaran moral yang mempengaruhi pengambilan keputusan etis, dan pikiran kritis dalam mempertanyakan serta mengevaluasi bukti audit. Sedangkan kualitas audit adalah kemampuan yang dimiliki auditor untuk menemukan kesalahan selama proses audit dan melaporkannya kepada pihak yang berkepentingan. Dalam penelitian ini menggunakan objek antara lain auditor pemerintah yang berada di dalam Inspektorat se-Provinsi Daerah Istimewa Yogyakarta dan auditor pemerintah yang berada di dalam Dinas Pendapatan, Pengelolaan Keuangan dan Aset Provinsi Daerah Istimewa Yogyakarta. Inspektorat yang ditetapkan sebagai objek terdiri dari Inspektorat Kabupaten Gunungkidul, Inspektorat Kabupaten Kulonprogo, Inspektorat Kabupaten Bantul, Inspektorat Kabupaten Sleman, Inspektorat Kota Yogyakarta, Inspektorat Provinsi Daerah Istimewa Yogyakarta. Data yang didapat dalam penelitian ini dilakukan dengan metode pengambilan data primer yang didapatkan dari teknik penelitian berupa kuesioner.
Pengaruh independensi auditor, pengalaman kerja auditor, kompetensi auditor dan tekanan anggaran waktu terhadap kualitas audit Savitri Dewi, Lely; Katuruni, Innas Susantira; Rubianti, Nur Fitria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/fairvalue.v7i3.5291

Abstract

This study aims to examine the extent of the influence of auditor independence, auditor work experience, auditor competence, and time budget pressure on audit quality at the Public Accounting Firm (KAP) in Bandung City. This study uses a quantitative approach with data collection techniques through distributing questionnaires to auditors who work at the KAP. The variables studied include independence, work experience, competence, and time budget pressure, with audit quality as the dependent variable. The test results show that partially, each variable of independence, work experience, competence, and time budget pressure has no significant effect on audit quality. However, the simultaneous test results prove that the four variables together have a significant effect on audit quality. This finding shows that audit quality is not determined by one factor alone, but by a combination of several factors that support each other. Therefore, improving audit quality can be achieved through strengthening the synergy between technical competence, experience, independence, and auditor time management in the audit implementation process.
Implementasi Green Accounting pada UMKM: Dampak terhadap Keberlanjutan dan Efisiensi Operasional Katuruni, Innas Susantira; Sugito Putra, Toufiq Agung Pratomo
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/5xwsx104

Abstract

This study explores the implementation of Green Accounting in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on its impact on environmental sustainability and operational efficiency. Through a systematic literature review, the study analyzes various research related to Green Accounting, sustainable practices in MSMEs, and adoption challenges in developing countries. Findings indicate that Green Accounting enhances MSMEs' financial and environmental performance by reducing environmental costs, fostering green innovation, and improving supply chain collaboration. However, barriers such as limited resources and lack of awareness remain significant challenges. The study concludes that adopting Green Accounting requires government policy support and training for MSMEs, recommending integration with green supply chain management to achieve better operational efficiency
Co-Authors Lely Savitri Dewi Rubianti, Nur Fitria Toufiq Agung Pratomo Sugito Putra