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Bill Pangayow
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Program Studi Magister Akuntansi UNCEN Jl. Prof. Dr. Soegarda Purbakawatja, Kampus Uncen Bawah
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Jurnal Akuntansi, Audit dan Aset (AAA)
Published by Universitas Cenderawasih
ISSN : 26216809     EISSN : 26216809     DOI : https://doi.org/10.52062
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Akuntansi, Audit, dan Aset merupakan jurnal ilmiah yang diterbitkan oleh Universitas Cenderawasih, Program Studi Magister Akuntansi. Jurnal Akuntansi, Audit, dan Aset menyediakan forum interaktif sebagai penghubung antara dunia akademik dan praktik di bidang akuntansi, audit, dan asset. Jurnal Akuntansi, Audit, dan Aset berorientasi pada penyediaan kontribusi teori maupun praktis dalam mendukung upaya pengambilan keputusan bagi organisasi publik maupun swasta di Indonesia. Terbit dua edisi dalam setahun pada bulan Mei dan November, Jurnal Akuntansi, Audit, dan Aset menerbitkan karya akademik dalam semua aspek yang relevan bagi pengembangan teori dan praktik pada bidang akuntansi, audit, dan aset. Publikasi karya akademik mencakup (namun tidak terbatas pada) aspek teoritis, konseptual, dan empiris yang dilakukan dengan berbagai pendekatan penelitian, yaitu metode kuantitatif, kualitatif, dan campuran (mixed methods).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
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Search results for , issue "Vol 1 No 1 (2018)" : 5 Documents clear
PENGARUH KOMPETENSI, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN MOTIVASI SEBAGAI VARIABEL PEMODERASI Pairingan, Agustina; Allo Layuk, Paulus Kombo; Pangayow, Bill J.C
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.451 KB) | DOI: 10.52062/jurnal_aaa.v1i1.2

Abstract

Audit quality is concerning auditors’ ability in examining and reporting misconduct in accounting system that could affect the interest parties, therefore quality of audit is significantly related to the competence, independence and motivation of auditors in conducting an audit procedures. The objective of this paper is to determine the effect of competence and independence on audit quality with motivation as a moderating variabel. In this research, employees of inspectorate office at Papua Province and the employees of Financial and Development Supervisory Agency of Papua Province are involved as a population and 40 people are assembled as the respondents who have been participated in the research construction. While, sampling method that is used for selecting the sampel is the census method, which is by distributing 40 questionnaires for all the populations. The results in this study show that compentence has a significant impact on the audit quality. However, the independence variable has not significant effect on the audit quality. In addition, competence and independence simultaneously have not significant effects on the audit quality when they have been moderated by motivational variables.
PENGARUH AKUNTABILITAS DAN KOMPETENSI AUDITOR/PENGAWAS PEMERINTAH TERHADAP KUALITAS AUDIT Ohoimas, Endang Sri Rahayu; Salle, Agustinus; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.84 KB) | DOI: 10.52062/jurnal_aaa.v1i1.3

Abstract

Auditors’ decision making is affected by their accountability in concluding their audit working process that required highly competences which can be gained through their sufficient experiences in the audit field. This research is aim to examine the influence of accountability and competence of auditors/government supervisory on the quality of audit. As population in this research is 47 people of Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office of Jayapura City which involved in the examination as the Auditors/Supervisory of Government. A non-probability sampling methodology is used based on the certain criteria (purposive sampling) for distributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this research indicate that the devotion in profession has a significant effect on the quality of audit, while social obligation has a significant effect on the quality of audit. Similarly, the knowledge and working experiences have significant effects on the quality of an audit respectively.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN KOMITMEN PIMPINAN TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA SKPD DI KABUPATEN KEEROM Siahaan, Gunung Hasian; Fallah, Syaikhul; Bharanti, B. Elitha
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (878.524 KB) | DOI: 10.52062/jurnal_aaa.v1i1.4

Abstract

Presentation and accessibility of financial statement is influenced by accountability and commitment of management in managing SKPDs’ finances, which also affecting the audit opinion that reflect how well finance of a local government has been managed. The purpose of this study is to examine and analyze the influence of financial statement presentation, accessibility of financial statements and management commitment regarding transparency of financial management at SKPDs in Keerom Regency. Population of this research is around 56 with 94 respondents which categorized as Head of SKPDs and the Expenditure Treasurer on each SKPD that all are assembled as the sample of this study. Then, a random sampling method is constructed as a sample method in conduncting this research. The data collection is done by conducting a survey. While, hypothesis analysis in this study is empirically tested by using Multiple Regression Analysis. This paper find that the area of financial statement presentation has a positive and significant impact on the transparency of management of the Regional Financial reports. While, accessibility of local financial statement has not affect to the transparency of financial management in Keerom Regency. The results also indicate that the leadership commitment has a significant and positive effect on the transparency of financial management in Keerom Regency.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT APARATUR SIPIL NEGARA (ASN) UNTUK MELAKUKAN TINDAKAN WHISTLE-BLOWING PADA PEMDA PROPINSI PAPUA Wakerkwa, Rodika; Fallah, Syaikhul; Safkaur, Otniel
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (951.605 KB) | DOI: 10.52062/jurnal_aaa.v1i1.5

Abstract

This study examines factors affecting the interest of state civil servants to undertake whistle-blowing action on local governments of Papua Province. The population in this study is the State Civil Servants (ASN) on local governments of Papua Province, with 120 number of people as sample in this research. Multiple regression analysis techniques is used to analysis, discuss and testing the hypothesis from the data collection. This research find that variabel of organization commitment has a significant and negative effect on the interest of state civil servants to undertake Whistle Blowing action. Thus it can be explained that, in high and low commitment of organzation environment which dominated by employees at SKPDs in government of Jayapura city that have lowered interest to undertake Whistle Blowing action. Then, varibale of Attitude has a significant effect on the Interest of Whistle Blowing action, which the attitude of the existing employees will increase the interest to Blow the Whistle at the SKPDs’ employees in the government of Jayapura city. Similarly, Personal Cost variabel has a significant affect on the interest of state civil servants to attempt a Whistle Blowing action, it can be seen that when there is a sufficient personal cost in the employees of SKPD in the government of Jayapura city, it will increase the interest in Blowing the Whistle. While, the degree of seriousness also has a significant influence on the employees to attempt a Whistle Blowing interest. This means that the increasing interest in Blowing Whistle among employees are required to enhance the degree of seriousness in conducting Interest of Blowing a Whistle at SKPD in the government of Jayapura city.
PENGARUH TANGGUNGJAWAB LINGKUNGAN, LEGITIMASI, DAN PELUANG DAYA SAING TERHADAP PENERAPAN ENVIRONMENTAL ACCOUNTING PADA RUMAH SAKIT DI KOTA JAYAPURA Patma, Kurniawan; Salle, Agustinus; Pangayow, Bill J.C
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.571 KB) | DOI: 10.52062/jurnal_aaa.v1i1.6

Abstract

Environmental accounting is a term that related to how management of an organisation in doing their daily operation has an obligation to protect the environment, which also could affecting the interest parties in making decision regarding the performace of the organisation, legitimation and opportunities for competitiveness. This research aims to examine whether environmental responsibility, legitimation and opportunities for competitiveness affecting the implementation of environmental accounting at hospitals in Jayapura city. In this research, the employees of the five (5) hospitals that located in Jayapura city are concluded as research population. The sample of the population in this research is limited solely on the type of certain person who could provide particular information that could assist this research. The Quantitative approaches have been used in this study with 40 respondents as a research sampling. The result of this study has provide empirical evidence that environmental responsibility and opportunities for competitiveness in partial have significant affects on the implementation of environmental accounting. However, legitimation has not significant affect on the implementation of environmental accounting. Due to limitation of number of research sample that is collected, therefore the independent variable and the dependent variabel in this research is transformed to enhance the measurement level of ordinal scale to an interval scale. Then, the Method of Succesive Intervals is used as a tool to enhance the measurement level from ordinal scale to an interval scale that can be used as a data input in SPSS analysis.

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