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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Henny Triyana Hasibuan
Udayana University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF BUSINESS CAPITAL, ACCOUNTING KNOWLEDGE, AND THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS ON THE PERFORMANCE OF MSMEs IN DENPASAR CITY Ni Luh Made Widya Arini Putri; Henny Triyana Hasibuan
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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Abstract

The performance of MSMEs is considered one of the benchmarks for the success of a business entity in achieving its objectives. Improved performance will bring progress for a business to survive in increasingly intense competition. This study aims to obtain empirical evidence regarding the effect of business capital, accounting knowledge, and the implementation of accounting information systems on the performance of MSMEs in Denpasar City. The population in this study consists of MSMEs spread across Denpasar City, totaling 69,491 units. The sampling method used was probability sampling with the disproportionate stratified random sampling technique. The number of samples based on the Slovin formula was 100. Data were collected by distributing questionnaires to 100 MSMEs operating in Denpasar City. The analytical technique employed was multiple linear regression analysis using SPSS 26 for Windows. Based on the results of the analysis, business capital has a positive and significant effect on MSME performance, and accounting knowledge also has a positive and significant effect on MSME performance. However, the implementation of accounting information systems has no effect on MSME performance.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS PADA KUALITAS AUDIT BADAN PEMERIKSA KEUANGAN RI PERWAKILAN DKI JAKARTA Wayan Ananda Putra Prapatti; Henny Triyana Hasibuan
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.07.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i07.p01

Abstract

Kualitas audit berperan penting dalam menjamin akuntabilitas dan transparansi pengelolaan keuangan negara, khususnya di Badan Pemeriksa Keuangan (BPK) RI. Kasus pelanggaran etika auditor menimbulkan pertanyaan publik terkait integritas dan profesionalisme. Penelitian ini bertujuan menguji pengaruh kompetensi, independensi, dan akuntabilitas terhadap kualitas audit BPK RI Perwakilan Provinsi DKI Jakarta. Menggunakan pendekatan kuantitatif, populasi penelitian terdiri dari 104 auditor dengan 87 responden yang dipilih melalui sampel jenuh. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda, serta uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan kompetensi auditor berpengaruh signifikan terhadap kualitas audit. Sebaliknya, independensi dan akuntabilitas tidak berpengaruh signifikan terhadap kualitas audit. Kesimpulan dari penelitian ini adalah kompetensi auditor berpengaruh signifikan terhadap kualitas audit mendukung teori agensi bahwa kualitas informasi (audit) yang disampaikan oleh agen (auditor) kepada prinsipal (publik/pemerintah) sangat ditentukan oleh kemampuan profesional auditor. Sebaliknya, tidak signifikannya pengaruh independensi dan akuntabilitas menunjukkan perlunya pengkajian lebih lanjut mengenai dimensi-dimensi tersebut dalam kerangka teori agensi.     Audit quality is a crucial element in ensuring accountability and transparency in the management of state finances, particularly in high-level government institutions such as the Audit Board of the Republic of Indonesia (BPK RI). This study aims to examine the influence of competence, independence, and accountability on the audit quality at BPK RI Representative Office for the Province of DKI Jakarta.A quantitative approach was employed, involving a population of 104 auditors. Data were collected through questionnaires and analyzed using multiple linear regression.The results indicate that auditor competence has a significant effect on audit quality. In contrast, independence and accountability variables do not have a significant effect on audit quality. The conclusion auditor competence significantly affects audit quality, supporting the agency theory perspective that the quality of information (audit) provided by the agent (auditor) to the principal (public/government) is highly determined by the auditor’s professional capabilities. Conversely, the non-significant effect of independence and accountability suggests the need for further examination of these dimensions within the agency theory framework, especially when applied in state audit institutions such as BPK.
Co-Authors Ni Luh Made Widya Arini Putri Wayan Ananda Putra Prapatti