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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi PEKBIS
M. Rasuli
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Economics, Econometrics & Finance Education Other

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PERAN INSPEKTORAT KABUPATEN : HARAPAN DAN TANTANGAN (Studi Kualitatif Pada Inspektorat Pemerintah Kabupaten Kepulauan Meranti) Tyara Miranda; Amir Hasan; M. Rasuli
PEKBIS Vol 11, No 1 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.028 KB) | DOI: 10.31258/pekbis.11.1.%p

Abstract

The objective of this study is to evaluate the role of the Inspectorate of KabupatenKepulauan Meranti as an internal watchdog of government officials and know theexpectations and challenges for APIP in the future. The type of research used in thisstudy is qualitative research with grounded theory approach. The data used in thisstudy include primary data and secondary data, such are observation, in-depthinterview, literature study and documentation. The result of the research shows thatthe role of Inspectorate of Kabupaten Kepulauan Meranti as an internal supervisoryapparatus of government has been run well although not yet optimal because thereare some obstacles such as limited number of human resources, budgetrationalization and inadequate facilities and infrastructures. Nevertheless, the resultsof internal control conducted by the Inspectorate of Kabupaten Kepulauan Merantihave been reliable and utilized by stakeholders. Expectations for APIP in the futureare the increasing number of professional human resources, the increasing ofincome allowance, adequate facilities and infrastructure, the increasing of APIP staffcompetence, budget availability, leadership commitment, APIP become the third lineof defenses, clarity of roles, institutional improvement, synergy between BPKP andthe inspectorate, the existence of performance measurement systems, and theemergence of positive public participation. The challenges for APIP in the future areto balance the role of assurance and consulting, utilization of information technology,finding a way how to recover losses, follow up potential losses, improveprofessionalism and integrity, reliable reports, maintain the quality of governance,expanding knowledge, optimize the supervision of five prone areas corruption,providing recommendations that have a deterrent effect, breaking the 'lame'inspectorate stigma and increasing APIP's capability to level 5.
PENGARUH AUDIT TENURE, KOMPLEKSITAS OPERASI PERUSAHAAN, KUALITAS DAN OPINI AUDIT TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR EKSTERNAL SEBAGAI VARIABEL MODERASI Habibullah Azzuhri; Kamaliah Kamaliah; M. Rasuli
PEKBIS Vol 11, No 2 (2019)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.408 KB) | DOI: 10.31258/pekbis.11.2.124

Abstract

This study aims to examine the effect of audit tenure, the complexity of companyoperations, quality and audit opinion on audit report lag with specialization ofexternal auditor industries as a moderating variable. The samples were determinedby purposive sampling method where 90 manufacturing companies were used assamples. The total sample is 450 companies. The data source used in the study issecondary data. Data analysis for hypothesis testing using Multiple RegressionAnalysis. The results of this study shows that the variable complexity of companyoperations, quality and audit opinion have a significant effect on audit report lag andaudit tenure does not significantly influence audit report lag. The complexity of thecompany's operations and audit opinion has a significant effect on the audit reportlag moderated by the industry of external auditors and there is no influence of audittenure and audit quality on audit report lag which is moderated by the industry'sexternal auditor specialization. Keywords: Audite report lag, tenure audit, complexity of company operations, auditquality, audit opinion and specialization of industrial external auditors.
Co-Authors Abd. Rasyid Syamsuri Amir Hasan Arini Arini Bhima Azis Usman Dwi Mardaniati Enny Savitri Fitr Yani Habibullah Azzuhri Hardi Hardi Hesty Rahmawati Ika Wulandari Kamaliah Kamaliah Melia Frastuti Nur Azlina Rahma Purnami Riry Isramiwarti Taufeni Taufik Tyara Miranda Yesi Mutia Basri