Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Research in Accounting Journal

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIER MAHASISWA AKUNTANSI SEBAGAI AUDITOR Irman, Mimelientesa; silvi, silvi
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.33

Abstract

The aims of this research is to determine and analysis factors of influence selection of career accounting student as an auditors. The factors is the financial rewards, professional training, work environment, market considerations and social values. The populations of this research is accounting student from the College of Economics Pelita Indonesia in Pekanbaru City. The samples in this research is 43 respondents. Method of collection data with using questionnaire, and data analysis is using multiple linier regression analysis with SPSS version 19. In this research a result is variable of the financial rewards, professional training, work environment, market considerations and social values not have an infuence on selection of career accounting student as an auditors.
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU) Yeni, Elfita; Irman, Mimelientesa; Fadrul, Fadrul
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.34

Abstract

This study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable.
Professionalism, Experience, and Organizational Commitment: Determining Factors of Internal Auditors’ Performance Quality at the Inspectorate Office of Pekanbaru Hasibuan, Rezki Purnama Sari; Suci, Rama Gita; Putri, Adriyanti Agustina; Irman, Mimelientesa
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1898

Abstract

This study aims to examine the influence of professionalism, experience, and organizational commitment on the quality of internal auditors’ performance. This research employs a quantitative approach, with data collected through questionnaires. The population consists of all auditors working at the Inspectorate Office of Pekanbaru City. The sampling technique used is probability sampling, resulting in 32 respondents who participated in the study. Data were analyzed using multiple linear regression and processed with SPSS version 26. The results show that professionalism and organizational commitment have a significant effect on the quality of internal auditors’ performance, while experience does not have a significant effect.
Co-Authors Abel Iswara Achmad Tavip Junaedi Adriyanti Agustina Putri, Adriyanti Agustina Ahmad Zulkarnain Estu Andi Andi Andi Andi Angie Juventia Anton Anton Anton Anton Anton Aprila, Bord Nandre Astri Ayu Purwati Astri Ayu Purwati Budiyanto Budiyanto Candra, Sherly Alexa Darmasari, Ria Delvi Fransiska Desi Lestari Desi Mardianty Desinta Tania Tania Desnelita, Yenny Dewita, Isma Dian Wahyuni Dinda, Meivina Diputra, Dharma Okta Eddy, Pujiono Elisabeth Romatua Sinaga Erwin Agus Suhendra Estu, Ahmad Zulkarnain Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul, Fadrul Febriansyah, Erwin Felisia Thalia Fitriyani Fitriyani Fransisca, Luciana Gilang Satria Guinata Hadi, Syukri Halim, Adi Gusman Hamzah Hamzah Hamzah, Muhammad Luthfi Harry Patuan Panjaitan Hasibuan, Rezki Purnama Sari Haugesti Diana Hendra Wijaya Hinggo, Hichmaed Tachta Imatul Khaira Irena Shannan Jessica Jansaris Othneil Purba Jayawarsa, A.A. Ketut Johan Johan Kitty Kitty Lanskyaris, Bruce Laras Salsabilla Layla Hafni Linda Hetri Suryani Linda Hetri Suryanti Lintang Nur Agia Lintang Nur Agia Lisa Fitrianis Lukas Lukas Mega Yuli Fujiana Muhammad Luthfi Hamzah Muhammad Rizki Nicholas Renaldo Noor, Murniati Novita Yulia Putri Nur Fadjrih Asyik Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa Okalesa, Okalesa Onny Setiawan Onny Setywan Pamuji Hari Santoso Pratomo Aji Saputro Pujiono Pujiono Purnama, Intan Purwati, Astri Ayu Rahman, Sarli Restu Hayati Restu Hayati Ria Darmasari Rini Andrea Salleh, Mohd Fairuz Md. Salsabilla, Laras Santoso, Pamuji Hari Sari, Meylana Permata Sarli Rahman Sarli Rahman Sella, Tommy Setyawan, Onny Sherin Tanili Silfi Putri Anjani Silvi, Silvi Silvia Sari Sitompul Silvilia Iman Sari SRI RAHAYU Suci, Rama Gita Sugestih, Dea' Stri Suharti Suharti Suharti Suharti Suriati Suriati Suriyanti, Linda Hetri Suryati Suryati Susan Suwitho, Suwitho SUYONO Suyono Suyono Syahputra, Hidayat Syerli Lim Syukri Hadi Syukri Hadi Teddy Chandra Theresia Lidya Samosir Vincensius Reynata Viona Azani Viven Chandra Vivi Wulansari Wati, Yenny Winany Winany Yeni, Elfita Yenny Wati Yenny Wati Yenny Wati Yusrizal Yusrizal Yusrizal Yusrizal2, Yusrizal