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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Lili Sugeng Wiyantoro
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance

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Pengaruh Facilitation Condition terhadap Niat Menggunakan Sistem Informasi Manajemen Hasil Pengawasan (SIM HP) dengan Harapan Usaha dan Harapan Kinerja Sebagai Variabel Intervening (Studi Kasus Pada Inspektorat Provinsi Banten) Roza Mulyadi; Lili Sugeng Wiyantoro
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.943 KB) | DOI: 10.30656/jak.v5i2.668

Abstract

This study examines the effect of facilitating conditions and examine how themediating role of business expectations and the expectations of the performance of theintention to use Management Information System Monitoring Results (MIS MR). Thisresearch was conducted at the Institute Inspectorate Banten Province as the research object.In this study a total of 37 questionnaires distributed questionnaires. Of these questionnaireswere not returned the questionnaire amounted to 2, or 5.4%, and totaled 35 questionnaireswere returned questionnaires or 94.6% of respondents who restore, and questionnaires thatcan be processed amount to 35 or 94.6%. Researchers used the test SEM (StructuralEquation Modelling) by using test equipment SmartPLS.This study uses survey research with primary data collection using the questionnaire.The results showed (1) Facilitation Condition positive effect on business expectations (2)Facilitation Condition positive effect on performance expectations (3) Facilitation Conditionpositive effect on Facilitation Condition positive effect on (4) Hope effort has positiveinfluence on the intention to use Management Information System Results Supervision (MISMR) (5) Hope's performance a positive influence on the intention to use ManagementInformation System Monitoring Results (MIS MR) (6) Hope successful attempt to mediateFacilitation Condition intention of using Management Information System MonitoringResults (MIS MR) (7) Hope the performance condition is successfully mediate facilitation ofthe intention of using Management Information System Monitoring Results (MIS MR).
Sistem Pengendalian Manajemen Dan Perilaku Dysfunctional Satuan Kerja Perangkat Daerah Provinsi Banten tri lestari; Lili Sugeng Wiyantoro
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 6 No. 2 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.953 KB) | DOI: 10.30656/jak.v6i2.1076

Abstract

This study aims to investigate the impact of standard operating procedures, budget participation, and budget control on dysfunctional behaviour of Satuan Kerja Perangkat Daerah (SKPD) at Banten Province. The population of this study is the chief officers at all districts and cities in Banten area. We select the officers who involved in reconstructing the planning and using Sistem Informasi Keuangan Daerah (SIKD), which consist of the head of department, the head of field, the head of financial, accounting and budget planning division. The data were collected by using questioner and analyzed by using SmartPLS (Partial Least Square). The results show that those management control tools have an impact on dysfunctional behavior of SKPD. We found that a better standards operating procedures of SKPD could reduce the dysfuctional behavior. The more involvement of SKPD in budget planning, the more dysfunctional behavior could avoid. Finally, dysfunctional behavior could decrease by using budget control for positive intention.
The Moderation of Accounting Firm Size in Its Influence on Audit Quality During Covid’19 Lili Sugeng Wiyantoro; Herlin Tundjung Setijaningsih
Jurnal Riset Akuntansi Terpadu Vol 15, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i2.18426

Abstract

Asymmetry of information between the management and the owners of the company, making management have opportunity to do some fraud. Asymmetry of information can be overcome with the audit process; the auditor is expected to detect the errors and fraud. Auditors who make mistakes in the audit process, have risk to getting lawsuits that called litigation risk. Additionally, auditor independence issues are a central position in the auditing literature. This problem is often sparked debate about audit quality, audit quality associated with audit tenure The purpose of this study was to examine the effect of litigation risk on audit quality, the effect size of audit firm as a moderating variable on the relationship between litigation risk and audit quality, the effect of audit tenure on audit quality, and effect size of audit firm as a moderating variable on the relationship between audit tenure and audit quality. The study used 117 data of financial statements of listed manufacturing companies in Indonesia Stock Exchange during the period 2019-2021 with a purposive sampling method. By using multiple regression with MRA in SPSS software. The results indicate that litigation risk has effect on audit quality, size of audit firm does not have effect on the relationship between litigation risk and audit quality, audit tenure has effect on audit quality, size of audit firm has effect on relationship between litigation risk and audit quality.
Co-Authors Herlin Tundjung Setijaningsih Roza Mulyadi tri lestari