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All Journal Jurnal Akuntansi dan Ekonomika
Agustiawan Agustiawan
fakultas Ekonomi dan Bisnis UMRI
Economics, Econometrics & Finance

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PENGARUH TINDAKAN KORUPSI TERHADAP KINERJA ORGANISASI SEKTOR PUBLIK Agustiawan Agustiawan; Della Hilia Anriva
Akuntansi & Ekonomika Vol 9 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMIKA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

This research discusses corruption in the performance of public sector organizations. The purpose of this research is to examine corruption in the performance of public sector organizations. This research was conducted at the regional work unit (SKPD) in Pekanbaru as a sample. The analytical method used in this study uses a quantitative analysis. Hypothesis testing is carried out using the Structural Equation Modeling - Partial Least Square (SEM-PLS) approach using WarpPLS 3.0 software. The results of this study reveal that acts of corruption affect the performance of public sector organizations. This indicates that corruption that occurs in public sector organizations influences the performance of public sector organizations.
Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19 Agustiawan Agustiawan; Rama Gita Suci; Rahmatul Fauziah
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2776

Abstract

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.
Faktor-faktor yang Mempengaruhi Kinerja Organisasi Perangkat Daerah (OPD) Kota Pekanbaru Agustiawan Agustiawan; Faradila Balqis; Adriyanti Agustina Putri
Akuntansi & Ekonomika Vol 13 No 1 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i1.4884

Abstract

This study aims to examine the influence of oversight, accountability, financial transparency and internal controlsystems on the performance of the Pekanbaru City Regional Apparatus Organization (OPD). Method used for data collection was a questionnaire. The population in this study were employees at 33 OPD in Pekanbaru City. Sampling using purposive sampling method, with a total sample of 145 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 25. The results of the study indicate that supervision, accountability, financial transparency and internal control systems partially affect the performance of the Pekanbaru City Regional Organization.
Co-Authors Adriyanti Agustina Putri Anriva, Della Hilia Faradila Balqis Rahmatul Fauziah Rama Gita Suci