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All Journal Journal Of Economic Sciences (Ekuisci)
Suprihatin, Dina
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Economics, Econometrics & Finance

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Internal Performance of Financial Accounting Auditors Cimanuk Cisanggarung Cirebon Center Hartati, Wiwi; Suprihatin, Dina; Nurhawaeny, Endah
Jurnal Ekuisci Vol 1 No 6 (2024): Vol 1 No.6 July 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i6.379

Abstract

An important issue contributing to the low completion rate of the Audit Results Report is the auditor's need for internal competence and understanding of the agency's accounting information system. This study aims to assess the internal performance of Financial Accounting Auditors at the Cimanuk Cisanggarung Cirebon Center. The study employs a quantitative descriptive approach to examine the impact of auditors' internal competence and accounting information systems on their internal performance. The study findings demonstrate that accounting information systems play a significant role and substantially impact knowledge. The statistical test F indicates that the auditor's internal competence and grasp of the accounting information system have a simultaneous and considerable impact on the auditor's internal performance. The findings of this study are consistent with the findings of a survey conducted by Anggraini (2008), which demonstrated that the internal competence of auditors has a tangible impact on both internal control and corporate performance. The internal performance of the auditor at the Cimanuk Cisanggarung Cirebon Center improves in direct proportion to the level of expertise and understanding they possess regarding the accounting information system.
The Importance of Understanding Accounting Information Systems for the Internal Performance of Financial Auditors Gunawan, Asep; Nurhawaeny, Endah; Suprihatin, Dina
Jurnal Ekuisci Vol 1 No 6 (2024): Vol 1 No.6 July 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i6.380

Abstract

Technological advancements are a consequence of societal progress. Technology is continuously advancing to fulfill the ever-changing demands of humans, which includes accounting information systems. The objective of this study is to ascertain the significance of accounting information systems in relation to the internal performance of financial auditors within a firm. This study used a case study methodology to investigate and assess the impact of accounting information systems on the internal performance of auditors at the Cimanuk Cisanggarung Cirebon Center. This research is a form of quantitative descriptive research that aims to elucidate the degree to which accounting information systems impact the internal performance of auditors. The study findings indicate that having a comprehensive grasp of the accounting information system has a substantial impact on the internal performance of a financial auditor within a company.
The Internal Competency Model Of The Auditor At The Cimanuk Cisanggarung Cirebon Center Focuses On Enhancing The Performance Of Internal Auditors. Risdianto, Risdianto; Suprihatin, Dina; Nurhawaeny, Endah
Jurnal Ekuisci Vol 1 No 6 (2024): Vol 1 No.6 July 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Implementing a competency model in firms might yield advantages in enhancing the management system. This study seeks to ascertain the impact of the internal competency model on financial accounting auditors at the Cimanuk Cisanggarung Cirebon Center. This study investigates the impact of internal auditor competency on the performance of internal auditors. This research is a form of quantitative descriptive research that examines the impact of an auditor's internal competence on their internal performance. The indicators employed in this study encompass quality, quantity, timeliness, effectiveness, independence, and organizational commitment. The study findings indicate that competence has a notable and positive impact on the internal performance of auditors.
Co-Authors Asep Gunawan Nurhawaeny, Endah Risdianto Risdianto, Risdianto Wiwi Hartati