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<![CDATA[ KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDIT INTERNAL ]]>
<![CDATA[Khikmah, Siti Noor]]>;
<![CDATA[Priyanto, Edi]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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This research aim to: (1) to knowing organizational influence komitmen to internal auditor performance at office BAWASDA in Karisidenan Kedu. (2) knowing influence of locus of control to internal auditor performance at office BAWASDA in Karisidenan Kedu. (3) knowing influence of duty complexity make an audit of to internal auditor performance at office BAWASDA in Karisidenan Kedu. (3) knowing influence of duty complexity make an audit of to internal auditor performance [at] office BAWASDA in Karisidenan Kedu. (4) knowing organizational influence komitmen, locus of control, and duty complexity make an audit of to internal auditor performance at office BAWASDA in Karisidenan Kedu. this Research population is entire laboring responder as internal auditor ( Functional Functionary of Auditor) at office BAWASDA in Karisidenan Kedu, with the amount 110 internal auditor. Sampel used in this research 79 internal auditor or Functional Functionary of Auditor in 4 office BAWASDA. technique of sampel by convinance sample. Data collecting use the kuesioner. Test the validity use the technique of product moment, and test the reliabilitas use the Alpha Cronbach>0.60. this Hipotesisi Research use the doubled linear analysis regresi. doubled Linear result of organizational komitmen, locus of control, and duty complexity make an audit of by together have an effect on the signifikan to internal auditor performance by R Square of equal to 55,5%.]]>
<![CDATA[ PERSEPSI PELAKU UKM TERHADAP STANDAR AKUNTANSI KEUANGAN (SAK) ETAP GUNA PENINGKATAN KINERJA PERUSAHAAN ]]>
<![CDATA[Khikmah, Siti Noor]]>;
<![CDATA[Yuliani, Nur Laila]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014): Volume 12, Nomor 1, April 2014 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[Penelitian ini bertujuan untuk membuktikan bagaimana persepsi pelaku UKM terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Tujuan penelitian ini juga untuk menguji secara empiris bagaimana penerapan akuntansi berdasarkan Standar tehadap kinerja perusahaan/UKM. Metode yang dilakukan dalam penelitian ini yaitu jenis data adalah primer yaitu data diperoleh dengan menyebarkan kuisioner terhadap pelaku UKM sebanyak. 32. Analisis data dengan uji kualitas uji regresi dan data, uji anova. Hasil penelitian menjelaskan bahwa Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam penerapan akuntansi tidak berpengaruh terhadap kinerja perusahaan. Untuk uji analisis ANOVA yaitu leveneâs test menunjukkan bahwa hipotesis alternatif tidak diterima berarti tidak ada perbedaan persepsi pelaku terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam penerapan akuntansi]]>
<![CDATA[ KONTRIBUSI PEDAGANG KAKI LIMA MAKANAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) ; STUDI KASUS DI KOTA MAGELANG ]]>
<![CDATA[Khikmah, Siti Noor]]>;
<![CDATA[Yuliani, Nur Laila]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 7 No 1 (2009): Volume 7, Nomor 1, April 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[This research aim to know the influence education and training, management capital, income for natural regional income. This Education and training population are PKL in Magelang City. This research of sample as much 61 PKL and that can researched as much 54 respondent used with the method of convinience sampling. The result of the study denied one and two hypothesis, and the archieved of third hypothesis. The result has shows that studying and training dont effect management capital, management capital dont effect for income, while income is effected for natural regional income.]]>
<![CDATA[FAKTOR INTERNAL DAN EKSTERNAL DALAM PERKEMBANGAN USAHA KOPERASI DI KOTA MAGELANG ]]>
<![CDATA[Khikmah, Siti Noor]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v3i1.7827
<![CDATA[The purpose of this study was to test empirically that internal factors (member participation, solidarity among members, education and leadership management, business scale; capital development; managerial skills; market network, the number and quality of human resources; ownership and utilization of production technology and information; management system ; the performance of the board; similarity of interests of members) and external factors (government commitment; infrastructure systems; services, education and counseling; supporting climate; lifting of government facilities; price level) affect the development of cooperatives in the city of Magelang. The sample was 34 and the cooperative management that can be processed by 27 respondents. Analysis of the data used is multiple regression. Results of fieldwork states that the board of education and leadership has a positive effect on the development of a cooperative effort. This study can not prove the other internal factors and external factors affect the development of a cooperative effort. The test results of the adjusted R2 menghaslkan 34.9% while the remaining 65.1% is influenced by other fakor outside the research model.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD MELALUI AKUNTABILITAS PUBLIK SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Purwantini, Annisa Hakim]]>;
<![CDATA[Khikmah, Siti Noor]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7816
<![CDATA[This research is aimed to investigate whether internal control have signifi cant effect to fraud prevention using public accountability as intervening variabel. The data in this research is the primary data, which obtained by distributing questionnaires directly to respondents, Inspectorate auditors of the city as ex-Kedu residency. Amount of sampel is 59 Inspectorate auditors that be selected by using purposive sampling method. Hypothesis testing was done by path analysis. This research shows that internal control signifi cantly affect to public accountability and fraud prevention. Using path analysis found that internal control can directly infl uence to fraud prevention and also have indirectly affect from internal control to public accountability (as intervening) and to fraud prevention. The value of R2 public accountability is 56.9%, it means that public accountability level is explained by the variable of internal control 56.9%, while the other 43.1% is explained by other variables. However, the value of R2 fraud prevention is 75.8%, it means that fraud prevention level is explained by the variable of internal control 75.8%, while the other 24.2% is explained by variables excluded from the model.]]>
<![CDATA[PERSEPSI PELAKU UKM TERHADAP STANDAR AKUNTANSI KEUANGAN (SAK) ETAP GUNA PENINGKATAN KINERJA PERUSAHAAN ]]>
<![CDATA[Khikmah, Siti Noor]]>;
<![CDATA[Yuliani, Nur Laila]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014): Volume 12, Nomor 1, April 2014 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[Penelitian ini bertujuan untuk membuktikan bagaimana persepsi pelaku UKM terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik. Tujuan penelitian ini juga untuk menguji secara empiris bagaimana penerapan akuntansi berdasarkan Standar tehadap kinerja perusahaan/UKM. Metode yang dilakukan dalam penelitian ini yaitu jenis data adalah primer yaitu data diperoleh dengan menyebarkan kuisioner terhadap pelaku UKM sebanyak. 32. Analisis data dengan uji kualitas uji regresi dan data, uji anova. Hasil penelitian menjelaskan bahwa Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam penerapan akuntansi tidak berpengaruh terhadap kinerja perusahaan. Untuk uji analisis ANOVA yaitu levene?s test menunjukkan bahwa hipotesis alternatif tidak diterima berarti tidak ada perbedaan persepsi pelaku terhadap Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik dalam penerapan akuntansi]]>
<![CDATA[KOMITMEN ORGANISASI, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP KINERJA AUDIT INTERNAL ]]>
<![CDATA[Khikmah, Siti Noor]]>;
<![CDATA[Priyanto, Edi]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (892.817 KB)
<![CDATA[ This research aim to: (1) to knowing organizational influence komitmen to internal auditor performance at office BAWASDA in Karisidenan Kedu. (2) knowing influence of locus of control to internal auditor performance at office BAWASDA in Karisidenan Kedu. (3) knowing influence of duty complexity make an audit of to internal auditor performance at office BAWASDA in Karisidenan Kedu. (3) knowing influence of duty complexity make an audit of to internal auditor performance [at] office BAWASDA in Karisidenan Kedu. (4) knowing organizational influence komitmen, locus of control, and duty complexity make an audit of to internal auditor performance at office BAWASDA in Karisidenan Kedu. this Research population is entire laboring responder as internal auditor ( Functional Functionary of Auditor) at office BAWASDA in Karisidenan Kedu, with the amount 110 internal auditor. Sampel used in this research 79 internal auditor or Functional Functionary of Auditor in 4 office BAWASDA. technique of sampel by convinance sample. Data collecting use the kuesioner. Test the validity use the technique of product moment, and test the reliabilitas use the Alpha Cronbach>0.60. this Hipotesisi Research use the doubled linear analysis regresi. doubled Linear result of organizational komitmen, locus of control, and duty complexity make an audit of by together have an effect on the signifikan to internal auditor performance by R Square of equal to 55,5%.]]>
<![CDATA[KONTRIBUSI PEDAGANG KAKI LIMA MAKANAN TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH (PAD) ; STUDI KASUS DI KOTA MAGELANG ]]>
<![CDATA[Khikmah, Siti Noor]]>;
<![CDATA[Yuliani, Nur Laila]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 7 No 1 (2009): Volume 7, Nomor 1, April 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
|
Download Original
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Original Source
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Full PDF (661.426 KB)
<![CDATA[This research aim to know the influence education and training, management capital, income for natural regional income. This Education and training population are PKL in Magelang City. This research of sample as much 61 PKL and that can researched as much 54 respondent used with the method of convinience sampling. The result of the study denied one and two hypothesis, and the archieved of third hypothesis. The result has shows that studying and training don't effect management capital, management capital don't effect for income, while income is effected for natural regional income.]]>
<![CDATA[FAKTOR INTERNAL DAN EKSTERNAL DALAM PERKEMBANGAN USAHA KOPERASI DI KOTA MAGELANG ]]>
<![CDATA[Siti Noor Khikmah]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v3i1.7827
<![CDATA[The purpose of this study was to test empirically that internal factors (member participation, solidarity among members, education and leadership management, business scale; capital development; managerial skills; market network, the number and quality of human resources; ownership and utilization of production technology and information; management system ; the performance of the board; similarity of interests of members) and external factors (government commitment; infrastructure systems; services, education and counseling; supporting climate; lifting of government facilities; price level) affect the development of cooperatives in the city of Magelang. The sample was 34 and the cooperative management that can be processed by 27 respondents. Analysis of the data used is multiple regression. Results of fieldwork states that the board of education and leadership has a positive effect on the development of a cooperative effort. This study can not prove the other internal factors and external factors affect the development of a cooperative effort. The test results of the adjusted R2 menghaslkan 34.9% while the remaining 65.1% is influenced by other fakor outside the research model.]]>
<![CDATA[The Effect of Internal Control System, Firm Size, Leverage and Operating Profit on Audit Delay during the Covid-19 Pandemic ]]>
<![CDATA[Anita Viani]]>;
<![CDATA[Siti Noor Khikmah]]>;
<![CDATA[Farida]]>
<![CDATA[ Urecol Journal. Part B: Economics and Business Vol. 2 No. 1 (2022): January-June ]]>
Publisher : <![CDATA[Konsorsium LPPM Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY ]]>
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DOI: 10.53017/ujeb.131
<![CDATA[Audit delay is the length or time span of the completion of audit which is measured from the closing date of the financial year to the date of issuance of the audit report. This study aims to examine the factors that affect audit delay which include Internal Control System, firm size, leverage and operating profit. The population of this study are consumer cyclicals sector listed on the IDX for the 2019-2020 period. The sampling technique used in the study used purposive sampling method and the type of data used was secondary data. The selected sample is 78 companies or 156 samples through the specified criteria. Statistical analysis in this study using multiple linear regression. The results of the research show that the Internal Control System and operating profit have a negative effect on audit delay. While the leverage and firm size have no effect on audit delay.]]>
