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All Journal Accounting Research Unit (ARU JOURNAL) Jurnal Akuntansi
Atarwaman, Rita J.D
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH KOMPETENSI STAF KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN DESA (Studi Empris Seluruh Desa Di Kota Ambon) Atarwaman, Rita J.D; Tuasamu, Dhevita
Jurnal Akuntansi Vol 7 No 1 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.1.44-54

Abstract

This study aims to obtain empirical evidence about the Effect of Financial Staff Competence on the Quality of Village Financial Statements in Ambon City. The independent variable used is the competence of financial staff and the dependent variable is the quality of village financial reports. The population in this study were all employees who worked at the village office in the city of Ambon. The data used are primary data and the samples were collected using a saturated sampling method. The total financial staff totaling 46 employees in 30 village offices in Ambon city. The method of analysis of this research is using simple linear regression analysis. The results of this study indicate that the competence of financial staff has a significant effect on the quality of village financial reports in Ambon city.
Pengaruh Locus Of Control, Gaya Kepemimpinan, Komitmen Organisasi dan Etika Profesi terhadap Kinerja Auditor: Studi Kasus BPKP Maluku Hukom, Widya Frisca; Atarwaman, Rita J.D; Usmany, Alfrin Ernest Marthen
Accounting Research Unit (ARU Journal) Vol 5 No 1 (2024): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol5iss1pp28-37

Abstract

This research aimed to understand influence of Job Satisfaction, Professionalism, Leadership Style, and Application of Information Technology towards Auditor Performance. Data was obtained by spreading questionaires to the auditors who work at BPKP of Maluku Representation Office. The questionaires were spreads to 62 respondents, but only 40 respondents which the data could be analyzed and processed. Data analysis of the research used multi-linear regression analysis. This research is consisted of dependent and independent variables. The dependent variable is Auditor Performance, and the independent variables are Locus Of Control, Leadership Style, Organizational Commitment and Professional Ethics. The result shows that Organizational Commitment has a negative effect on Auditor Performance, Leadership Style doesn't have effect on Auditor Performance. But another variable that is Locus Of Control and Professional Ethics have a positive and significant effect on Auditor Performance.
Co-Authors Hukom, Widya Frisca Tuasamu, Dhevita USMANY, ALFRIN ERNEST MARTHEN