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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Yuneita, Anisma
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Economics, Econometrics & Finance

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PENGARUH KEJELASAN SASARAN ANGGARAN, EVALUASI ANGGARAN, DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI ( Studi Pada OPD Kabupaten Lima Puluh Kota ) Eugina, Utami Fiska; Edfan Darlis, Edfan Darlis; Yuneita, Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the Effect of Clarity of Budget Objectives, Budget Evaluation, and Quality of Human Resources on Performance Accountability of Government Agencies with Organizational Commitment as a Moderation Variable. The population in this study were all OPDs in the Fifty Cities District. In this study, the sample used is 84 respondents who were selected using purposive sampling method. This study uses primary data by distributing questionnaires. The analytical method used in this research is multiple linear regression analysis and moderated regression analysis. The analytical tool used in this research is the Statistical Product and Service Solution (SPSS) version 25.0. The results of this study indicate that: (1) clarity of budget targets affects the performance accountability of government agencies, (2) budget evaluation affects the performance accountability of government agencies, (3) the quality of human resources affects the performance accountability of government agencies (4) organizational commitment can moderate the relationship between budget clarity on the performance accountability of government agencies (5) organizational commitment can moderate the relationship between budget evaluation and accountability for the performance of government agencies (6) organizational commitment can moderate the relationship between the quality of human resources and the performance accountability of government agencies.Keywords : Clarity of Budget Targets, Budget Evaluation, Quality of Human Resources, Organizational Commitment, Accountability for Performance of Government Agencies (AKIP)
PENGARUH TIME BUDGET PRESSURE, INTEGRITAS, OBJEKTIVITAS DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITORSEBAGAI VARIABEL MODERASI Ryan, Azano; Yuneita, Anisma; Al, A Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the effect of time budget pressure, integrity, objectivityand work experience on audit quality with audit ethics as a moderating variable. So inthis study the population used was an independent auditor who worked at the PublicAccounting Firm (KAP) in Medan, Batam, Padang and Pekanbaru. The samplingtechnique uses purposive sampling method. So the sample in this study was 90 people.The type of data used in this study is quantitative data in the form of secondary data withcollection techniques in documentation from existing data. This study was tested usingmultiple regression analysis with the help of processed statistical data with SPSS version21. The classic assumption test used was multicollinearity test, heterocedasticity test andautocorrelation test. The hypothesis test used is the statistical t test and the coefficient ofdetermination test. The results of hypothesis testing indicate that there is a significanteffect between Time Budget Pressure, Integrity, Objectivity, Work Experience that has asignificant effect on Audit Quality. There is a significant influence between Time BudgetPressure and Auditor Ethics, Integrity and Auditor Ethics, Objectivity and Auditor Ethics,Work Experience and Auditor Ethics have a significant effect on Audit Quality.Keyword: Time Budget Pressure, Integrity, Objectivity, Work Experience, Audit Quality,Auditor Ethics
PENGARUH OPINI AUDIT, PERGANTIAN MANAJEMEN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017) Vinta, Lovika; Yuneita, Anisma; Julita, Julita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to analyze the influence of Audit Opinion, Change ofManagement, KAP Size, Fee Audit, and Firm Size to Auditor Switching. Thesampling method used in this study was purposive sampling. Population of thisstudy is a Service Companies Listed on the Indonesian Stock Exchange Period2013 -2017 and obtained 18 companies as samples, in the 5 year time period from2013 to 2017 amounted to 90 companies. Hypothesis in this research are tested bylogistic regression analytical method using the Product and Service Solutions(SPSS) version 22.0 for windows. The results of this research indicate thatvariable Audit Opinion and Change of Management has no effect to auditorswitching while variable KAP Size, Fee Audit, and Firm Size has an effect toauditor switching. Keywords : Auditor Switching, Audit Opinion, Change of Management, KAPSize, Fee Audit, and Firm Size
Co-Authors Al, A Azhar Edfan Darlis, Edfan Darlis Eugina, Utami Fiska Julita Julita Ryan, Azano Vinta, Lovika