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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Eksis: Jurnal Riset Ekonomi dan Bisnis
Aziz, Asmaul
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit
Economics, Econometrics & Finance

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Pengaruh Akuntabilitas, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Surabaya Aziz, Asmaul
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (132.95 KB)

Abstract

This study aims to determine the influence of accountability, competence, and independence to quality audit of KAP in Surabaya. This research was comparative causal research. The population of this study is 77 auditors who work in 9 Public Accounting Firm in Surabaya. The sample of this study was 44 samples and used convenience sampling method as the data collecting procedure. The instrument that used was questionnaire method. Data analysis that used to test the hypothesis is multiple linear regression analysis, coefficient of determination, t test, F test and dominant test. The result of the research showed that there are positive and significant influence of Auditor Accountability to Audit Quality with determination coefficient equal to 0,138 and tcount 3,809 > ttabel 1,684, There is a positive and significant influence of Auditor Competence on Audit Quality with determination coefficient of 0,179 and tcount5,835> ttable 1.684 . There is a positive and significant influence of Auditor Independence on Audit Quality with determination coefficient of 0.710 and tcount 16.891 > ttable 1.684. There is positive and significant influence of Auditor Accountability, Competence and Independence of Auditor collectively to Quality Audit with coefficient of determination equal to 0,934 and price Fcount 203.690> Ftabel 2.84.
PENGARUH KARAKTERISTIK PEMERINTAH DAERAH TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH ( Studi Pada Pemerintah Daerah Kabupaten / Kota Di Jawa Timur ) Aziz, Asmaul
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 11 No. 1 (2016): April - September
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.182 KB) | DOI: 10.26533/eksis.v11i1.34

Abstract

abstractPublic sector performance measurement is a system that aims to help public managers in assessing the achievement of a strategy through measurement tools of financial and non-financial. The elements contained in a Local Government Finance Report (LKPD) can describe the characteristics of the local governments concerned. This study aimed to examine the effect of the characteristics of local governments on the financial performance of local governments By using variable size (size), intergovernmental revenue, and shopping areas. This study examines the Local Government Finance Report 2014 by taking a sample of 30 regencies / cities in East Java which is collected from the official website of East Java Province through www.djpk.kemenkeu.go.id.The results showed that the size of government (size), intergovernmental revenue and expenditure affect the performance of the local government. Keywords: Financial performance, characteristics, size of the local government (size), Intergovernmental revenue, Shopping Area abstrakPengukuran kinerja sektor publik adalah suatu sistem yang bertujuan untuk membantu manajer publik dalam menilai pencapaian suatu strategi melalui alat ukur finansial dan non finansial. Elemen-elemen yang terdapat dalam suatu Laporan Keuangan Pemerintah Daerah (LKPD) dapat menggambarkan karakteristik pemerintah daerah yang bersangkutan. Penelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah terhadap kinerja keuangan pemerintah daerah dengan menggunakan proksi ukuran (size), intergovernmental revenue, dan belanja daerah. Penelitian ini meneliti Laporan Keuangan Pemerintah Daerah tahun 2014 dengan mengambil sampel 30 Kabupaten/Kota di Jawa Timuryang dikumpulkan diperoleh dari situs resmi Provinsi Jawa Timur melalui www.djpk.kemenkeu.go.id. Hasil penelitian menunjukkan bahwa ukuran pemda (size), intergovernmental revenue dan belanja daerah berpengaruh terhadap kinerja pemerintah daerah. Kata Kunci:         Kinerja Keuangan, Karakteristik, Ukuran Pemda (size), Intergovermental renevue, Belanja Daerah
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