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All Journal Jurnal Ilmiah Pendidikan dan Pembelajaran Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Mahasiswa Akuntansi Journal of Ekonomics, Finance, and Management Studies
Gaffar
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Economic Reviews Journal

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Pengaruh Pengetahuan Audit dan Pengalaman Audit Terhadap Kualitas Audit pada Inspektorat Provinsi Gorontalo Virginia; Gaffar; Mattoasi
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.354

Abstract

This research aims to determine the influence of audit knowledge and audit experience on audit quality at the Gorontalo Province Inspectorate. The data used in this research is primary data sourced from 53 Gorontalo Province Inspectorate Respondents. This research uses Structur Equation Modeling Partial Least Square (SEM-PLS) analysis. The results of this research show that 1). Audit Knowledge has a positive and insignificant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Knowledge cannot improve Audit Quality. This cannot be explained in real terms. 2). Audit experience has a positive and significant effect on Audit Quality at the Gorontalo Province Inspectorate. This means that every increase in Audit Experience can improve Audit Quality. This can be explained in real terms.
Determinan Kinerja Keuangan Provinsi Gorontalo Tahun 2017-2022 Dita Triyana Safitri Alhabsyi; Gaffar; Muhammad Ichsan Gaffar
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.357

Abstract

This study aims to analyze the effect of Local Revenue, General Allocation Fund, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on the Financial Performance of Gorontalo Province Local Government. The data used in this study is secondary data sourced from the Directorate General of Balance of the Ministry of Finance of the Republic of Indonesia obtained from 6 regencies / cities in Gorontalo Province. This study uses Multiple Linear Regression Analysis of Panel data using the Fixed Effect Model (FEM). The results of this study indicate that 1). Regional Original Revenue has a positive and significant effect on Local Government Financial Performance, meaning that every increase in PAD by 1 rupiah can improve Regional Financial Performance. 2). The General Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that every increase in the General Allocation Fund by 1 rupiah can improve Regional Financial Performance. 3). The Special Allocation Fund has a positive and significant effect on Regional Financial Performance, meaning that any increase in the Special Allocation Fund by 1 rupiah can improve Regional Financial Performance. 4). Revenue Sharing Fund has a negative and significant effect on Regional Financial Performance, meaning that every increase in Revenue Sharing Fund of 1 rupiah can reduce Regional Financial Performance.
Co-Authors Amir Lukum, Amir Dita Triyana Safitri Alhabsyi Fenti Prihatini Dance Tui Jainuddin, Sitna Juriko Abdussamad Mattoasi Muhammad Ichsan Gaffar Ngau, Siti Maulana Putri Tiara Nurbayiti Ibrahim Virginia Wati, Ni Nyoman