Articles
<![CDATA[Pengaruh Motivasi, Pengalaman, dan Self Efficacy Terhadap Kinerja Auditor ]]>
<![CDATA[Nola Mahfuza]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Jurnal Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[BADAN PENERBIT STIEPARI PRESS ]]>
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DOI: 10.56910/gemilang.v4i1.1019
<![CDATA[This study aims to examine Motivation, Experience and Self Efficacy on Auditor Performance. Collecting research data using a questionnaire. The questionnaire was submitted to the Public Accountant Office in Padang City. This research is included in quantitative research. The sample is determined by purposive sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that Motivation has a positive effect on Auditor Performance, Experience has no effect on Auditor Performance and Self Efficacy has a positive effect on Auditor Performance.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERN DAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DINAS PEMBERDAYAAN MASYARAKAT DAN DESA PROVINSI SUMATERA BARAT ]]>
<![CDATA[Sisi Sasmita]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 1 No. 3 (2023): JULI: JURNAL RISET MANAJEMEN DAN EKONOMI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrime-itb.v1i3.327
<![CDATA[Penelitian ini bertujuan untuk menguji sistem pengendalian intern dan teknologi informasi terhadap kualitas laporan keuangan. Pengumpulan data penelitian ini menggunakan kuesioner. Kuesioner disampaikan kepada 35 pegawai Dinas Pemberdayaan Masyarakat dan Desa Provinsi Sumatera Barat. Penelitian ini termasuk dalam penelitian kuantitatif. Sampel ditentukan dengan teknik total sampling. Analisis data menggunakan regresi berganda dengan menggunakan softawere SPSS 22. Hasil dari penelitian ini menunjukkan bahwa sistem pengendalian intern berpengaruh positif terhadap kualitas laporan keuangan dan teknologi informasi tidak dapat pengaruh terhadap kualitas laporan keuangan]]>
<![CDATA[Pengaruh Kompleksitas Tugas, Etika Profesi dan Struktur Audit Terhadap Kinerja Auditor ]]>
<![CDATA[Primayeta Wahyuni]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jura-itb.v2i1.1232
<![CDATA[This research aims to examine task complexity, professional ethics and audit structure on auditor performance. Collecting research data using a questionnaire. The questionnaire was submitted to the Public Accounting Office in Padang City. This research is included in quantitative research. The sample was determined using a purposive sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that Task Complexity has a positive effect on Auditor Performance, Professional Ethics has a positive effect on Auditor Performance and Audit Structure has no effect on Auditor Performance.]]>
<![CDATA[Pengaruh Profesionalisme, Pelatihan dan Gaya Kepemimpinan Terhadap Kinerja Auditor ]]>
<![CDATA[Fitri Alisa Daulay]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 1 (2024): March : JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v2i1.1214
<![CDATA[This research aims to examine Professionalism, Training and Leadership Style on auditor performance. Data collection for this research used a questionnaire. The questionnaire was submitted to the Public Accountant Office in Padang City. This research is included in Quantitative research. The sample is determined by purposive sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that professionalism has a positive effect on auditor performance, training has no effect on auditor performance and leadership style has a positive effect on auditor performance.]]>
<![CDATA[Dampak Penerapan Standar Akuntansi Pemerintah, Kualitas Laporan Keuangan Dan Sistem Pengendalian Internal Terhadap Akuntabiltas Kinerja Instansi Pemerintah Daerah ]]>
<![CDATA[Gerry Hamdani Putra]]>;
<![CDATA[Muhammad Rivandi]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis (ITB) Semarang ]]>
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DOI: 10.54066/jrea-itb.v2i2.1899
<![CDATA[The aim of this research is to provide empirical evidence regarding the impact of implementing government accounting standards and internal control systems on the accountability of local government agencies. The population in this study was taken from the Regional Civil Service Agency (BKD) of Padang. The sampling technique that researchers used was Porposive Sampling with a sample size of 40 respondents and the testing tool used was multiple linear regression analysis. The results of this research prove that there is an impact of implementing government accounting standards, the quality of financial reports and internal control systems on the accountability of the performance of local government agencies Keyword: implementing government accounting standards, quality of financial reports, internal control systems, accountability of local government agencies]]>
<![CDATA[Pengaruh Ukuran Perusahaan Dan Likuiditas Terhadap Kebijakan Dividen Di Perusahaan LQ45 ]]>
<![CDATA[Willyam Eka Pratama]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 2 (2023): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jekombis.v2i2.1580
<![CDATA[This study aims to determine and analyze the effect of frimsize and liquidity on dividend pay ratio in LQ45 non-finance companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population of this study are 45 companies included in the LQ45 index category. With the proposive sampling method, the samples obtained were 13 companies. The data testing method used is panel data regression. Based on the test results, it is known that company size and liquidity have a significant effect on dividend policy in LQ45 non-finance companies for the 2017-2021 period.]]>
<![CDATA[Pengaruh Pengelolaan Keuangan dan Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Dora Devita]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i4.1840
<![CDATA[ThisThis study aims to examine financial management and financial accounting systems on the quality of financial reports. Collecting research data using a questionnaire. Questionnaires were delivered to 35 employees of the Office of Manpower and Transmigration of West Sumatra Province. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that financial management has a positive effect on the quality of financial reports and the financial accounting system cannot influence the quality of financial reports.]]>
<![CDATA[Pengaruh Biaya Produksi dan Biaya Pemasaran Terhadap Laba Perusahaan Manufaktur Subsektor Makanan dan Minuman Tahun 2017-2021 Yang Terdaftar Di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Tasya Anggia Namora]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Widya Karya Malang ]]>
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DOI: 10.59581/jka-widyakarya.v1i2.153
<![CDATA[Profit is an increase in capital (net assets) derived from transactions that rarely occur within the company and from all transactions and other events that affect the company, except revenue (revenue) or investment owners . Study This aim For analyze Influence Cost Production And Cost Marketing to Company Profits , as well For know variable which one is the most dominant influence to profit company manufacturing sub sector food And drink . Processed data form secondary data from report annual company manufacturing sub sector food And drink the years 2017-2021 are taken in a manner in Total Smpling . Method used in study This is Panel data regression using application eviews 10 results study state that : Cost Production influential positive to profit company And Cost Marketing No influential to profit company.]]>
<![CDATA[PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP FINANCIAL DISTRESS PADA SEKTOR TRANSPORTASI PERIODE 2019-2022 ]]>
<![CDATA[Muhammad Rivandi]]>;
<![CDATA[Dewi Zulvia]]>;
<![CDATA[Yetta Esra Prysa Lumban Tobing]]>
<![CDATA[ Jurnal Media Akademik (JMA) Vol. 2 No. 5 (2024): JURNAL MEDIA AKADEMIK Edisi Mei ]]>
Publisher : <![CDATA[PT. Media Akademik Publisher ]]>
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DOI: 10.62281/v2i5.298
<![CDATA[Perusahaan yang tidak mampu mengelola dan menjaga kestabilan hasil keuangannya akan mengalami kesulitan keuangan yang pada akhirnya mengakibatkan kebangkrutan. Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit dan kualitas audit terhadap financial distress pada Sektor Transportasi periode 2018-2022. Kriteria pemilihan sampel perusahaan menggunakan teknik poposive sampling dan didapatkan 40 perusahaan yang sesuai kriteria. Data diuji dengan analisis regresi logistik menggunakan software statistik SPSS.25. Hasil penelitian menemukan bahwa komisaris independen berpengaruh positif signifikan terhadap financial distress, komite audit berpengaruh negatif signifikan terhadap financial distress dan kualitas audit tidak berpengaruh signifikan terhadap financial distress.]]>
<![CDATA[PENGARUH WORKLOAD, UKURAN PERUSAHAAN, DEWAN DIREKSI, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 ]]>
<![CDATA[Ziofly Pratama]]>;
<![CDATA[Dewi Zulvia]]>
<![CDATA[ Jurnal Media Akademik (JMA) Vol. 2 No. 5 (2024): JURNAL MEDIA AKADEMIK Edisi Mei ]]>
Publisher : <![CDATA[PT. Media Akademik Publisher ]]>
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DOI: 10.62281/v2i5.299
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh beban kerja, ukuran perusahaan, dewan direksi dan komite audit terhadap kualitas audit pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jumlah sampel yang diteliti sebanyak 22 perusahaan dengan waktu penelitian 5 tahun. Jadi total data yang digunakan adalah 110 data penelitian. Metode penelitian yang digunakan adalah uji regresi logistik. Penelitian ini menggunakan pengujian hipotesis untuk mengembangkan hasil penelitian mengenai pengaruh beban kerja, ukuran perusahaan, dewan direksi dan komite audit terhadap kualitas audit. Hasil penelitian menyimpulkan bahwa variabel beban kerja tidak berpengaruh signifikan terhadap kualitas audit. Setiap peningkatan beban kerja tidak akan meningkatkan atau menurunkan kualitas audit. Variabel ukuran perusahaan tidak berpengaruh signifikan terhadap kualitas audit. Setiap peningkatan ukuran perusahaan tidak akan meningkatkan atau menurunkan kualitas audit. Variabel dewan direksi tidak berpengaruh signifikan terhadap kualitas audit. Setiap kenaikan dewan direksi tidak akan meningkatkan atau menurunkan kualitas audit. Variabel komite audit berpengaruh positif dan signifikan terhadap kualitas audit. Setiap penambahan komite audit akan meningkatkan kualitas audit.]]>
