Articles
<![CDATA[Determinants of Internal Auditor Performance through Knowledge Management with Organizational Culture as Moderating ]]>
<![CDATA[Sulistiyanto, Fajar]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 7 No 3 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v7i3.22631
<![CDATA[This study aims to analyze the influence of transformational leadership style and transactional to knowledge management with organizational culture as moderate, and direct influence of competence, motivation, and knowledge management on internal auditors performance. The population of this study is 172 BPKP auditors representative of Central Java. The minimum number of samples that can be taken based on the slovin formula is 120 auditors. Sampling technique used simple random sampling technique. Data collection used questionnaires. This research used Structural Equation Modelling (SEM) method. Hypothesis testing used SmartPLS 3.0 program. The results of this study indicate that transformational leadership has a positive effect on knowledge management. Transactional leadership has a positive effect on knowledge management. Organizational culture moderates the transformational leadership relationship to knowledge management. Organizational culture does not moderate the transactional leadership relationship to knowledge management. Competence has a positive effect on the internal auditors’ performance. Motivation has a positive affects the internal auditors’ performance. Knowledge management has a positive affects the internal auditors performance.. The conclusion of this study is the lack of attention of leaders given to the impact of organizational culture on the knowledge management.]]>
<![CDATA[Determinant of The Village Government Financial Statement Quality ]]>
<![CDATA[Amaliah, Rizqi]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SEMARANG ]]>
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DOI: 10.15294/aaj.v6i2.14461
<![CDATA[Penelitian ini bertujuan menganalisis pengaruh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, penerapan sistem pengendalian intern, dan komitmen organisasi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah desa se-Kabupaten Tegal yang berjumlah 281 desa dan sampel dalam penelitian ini adalah 106 desa. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan variabel penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan serta variabel penerapan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan. Kesimpulan penelitian ini adalah kualitas laporan keuangan dipengaruhi oleh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi. This study aims to analyze the effect of the application of financial accounting system, human resource competence, implementation of internal control system, and organizational commitment to the quality of financial statements. The population in this research is Tegal Village which is 281 villages and the sample in this research is 106 villages. The analytical method used is Structural Equation Modeling (SEM) and Partial Least Square (PLS) analysis tool SmartPLS 3.0. The result of the research shows that the variables of financial accounting system, human resource competency, and organizational commitment have a positive effect on the quality of financial statements and the variables of internal control system has no effect on the quality of financial statements. The conclusion of this study is the quality of financial statements influenced by the application of financial accounting system, human resourcecompetence, and organizational commitment.]]>
<![CDATA[PENGUJIAN HAMBATAN HUBUNGAN MENTORING DAN KEINGINAN BERPINDAH PADA AKUNTAN PUBLIK ]]>
<![CDATA[Murtini, Henny]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 4 No 1 (2006): Volume 4, Nomor 1, April 2006 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[The research amis at identifying and examining of perceived barriers to mentoring and turnover intentions in public accounting. Hypotheses developed from this framework are tested based on a sample of 90 public accounting from local, intermediate, and big CPA firm in Indonesian. The instruments for collecting the data are questioners. Accordingly, this research purpose also is to provide evidence on perceived barriers to forming mentoring and peer relatonship in public accounting. Analysis of responses indicated six interpretable factors representing barriers to forming mentoring relationship. The research finding show that first, participants with a mentor perceived lower barriers from access to mentor. Second, gender differences were significant only from willingness of mentor. Third, lower-ranked public accounting perceive greater barriers to mentoring relationship than higher-ranked public accounting from approval of others and willingness of mentor. Fourth, when public accounting firm size is different, perceived barriers to mentoring relationship will be different but only willingness mentor. Finally, public accounting without turnover intentions lower barriers from approval of other.]]>
<![CDATA[The Use of Performance Measurement System in Public Sector Organization ]]>
<![CDATA[Niswantariputri, Efrillya]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 3 (2016): August 2016 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v5i3.11621
<![CDATA[Tujuan dari penelitian ini adalah untuk menguji pengaruh informasi, tekanan eksternal, dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan operasional, insentif dan eksplorasi. Sampelnya terdiri dari 102 Pemerintah Desa di Kabupaten Demak. Responden dalam penelitian ini adalah Kepala Desa. Alat analisis yang digunakan dalam menguji hipotesis ini adalah SmartPLS 3.0 menggunakan teknik analisis Structural Equation Model (SEM). Hasil penelitian menunjukkan adanya pengaruh positif informasi dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan operasional, adanya pengaruh positif informasi terhadap penggunaan sistem pengukuran kinerja dalam kegiatan insentif, dan adanya pengaruh positif tekanan eksternal dan pelatihan terhadap penggunaan sistem pengukuran kinerja dalam kegiatan eksplorasi. Dengan demikian dapat disimpulkan bahwa informasi, tekanan eksternal dan pelatihan memengaruhi penggunaan sistem pengukuran kinerja pada Pemerintah Desa di Kabupaten Demak. The purpose of this study was to examine the influence of information, external pressure, and training towards the use of performance measurement system for operational, insentive, and exploration activity. The sample consist of 102 Village Government of Kabupaten Demak. The respondent in this study are Kepala Desa. Analysis tools are used to test this hypothesis is SmartPLS 3.0 using analysis technical of Structural Equation Model (SEM). The results showed that the positive effect of information and training to the use performance measurement system for operational activity, the positive effect of information to the use performance measurement system for insentive activity, and the positive effect of external pressure and training to the use performance measurement system for exploration activity. So, this study concluded the information, external pressure and training has effect to the use performance measurement system for operational, insentive and exploration activity of Village Government in Kabupaten Demak.]]>
<![CDATA[DETERMINAN AKUNTABILITAS KINERJA (STUDI KASUS PADA INSTANSI PEMERINTAH KABUPATEN SEMARANG) ]]>
<![CDATA[Pambudi, Wingkan]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 5 No 2 (2016): May 2016 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v5i2.14358
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi akuntabilitas kinerja instansi pemerintah. Akuntabilitas kinerja instansi pemerintah diukur dengan indikator kejelasan sasaran anggaran, pengendalian akuntansi, dan penerapan akuntansi keuangan daerah. Populasi dalam penelitian ini adalah Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Semarang yang berjumlah 46 SKPD. Pemilihan sampel ini menggunakan metode random sampling, diperoleh sampel sebanyak 16 SKPD. Metode analisis yang digunakan adalah analisis regresi linear berganda yang sebelumnya dilakukan uji asumsi klasik yang meliputi uji normalitas, uji heterokedastisitas, dan uji multikolinieritas.Hasil penelitian menunjukkan bahwa variable kejelasan sasaran anggaran tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah, sedangkan pengendalian akuntansi dan penerapan akuntansi keuangan daerah berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. The purpose of this study was to determine the factors that affect performance accountability of government agencies. Performance accountability of government agenciesis measured by indicators of budget goal clarity, accounting control, and application of financial accounting area.The population in this study is the work units (SKPD) in Semarang District totaling 46 SKPD. Selection of these samples using random sampling method, obtained a sample of 16 SKPD. The analytical method used is multiple linear regression analysis previously performed classical assumption test including normality test, test heterokedastisitas, and multicollinearity. The results showed that the budget goal clarity variable does not affect the performance accountability of government agencies, while accounting controls and financial accounting application areas affect the performance accountability of government agencies.]]>
<![CDATA[Determinant of The Village Government Financial Statement Quality ]]>
<![CDATA[Amaliah, Rizqi]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 2 (2017): July 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v6i2.14461
<![CDATA[Penelitian ini bertujuan menganalisis pengaruh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, penerapan sistem pengendalian intern, dan komitmen organisasi terhadap kualitas laporan keuangan. Populasi dalam penelitian ini adalah desa se-Kabupaten Tegal yang berjumlah 281 desa dan sampel dalam penelitian ini adalah 106 desa. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan variabel penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi berpengaruh positif terhadap kualitas laporan keuangan serta variabel penerapan sistem pengendalian intern tidak berpengaruh terhadap kualitas laporan keuangan. Kesimpulan penelitian ini adalah kualitas laporan keuangan dipengaruhi oleh penerapan sistem akuntansi keuangan, kompetensi sumber daya manusia, dan komitmen organisasi. This study aims to analyze the effect of the application of financial accounting system, human resource competence, implementation of internal control system, and organizational commitment to the quality of financial statements. The population in this research is Tegal Village which is 281 villages and the sample in this research is 106 villages. The analytical method used is Structural Equation Modeling (SEM) and Partial Least Square (PLS) analysis tool SmartPLS 3.0. The result of the research shows that the variables of financial accounting system, human resource competency, and organizational commitment have a positive effect on the quality of financial statements and the variables of internal control system has no effect on the quality of financial statements. The conclusion of this study is the quality of financial statements influenced by the application of financial accounting system, human resourcecompetence, and organizational commitment.]]>
<![CDATA[The Determinant of Regional Financial Information Transparency on the Official Website of Local Government ]]>
<![CDATA[Annisa, Rifka]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 7 No 1 (2018): March 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v7i1.18213
<![CDATA[This study aims to determine the effect of political competition, local government’s size, local government’s financial independency, audit opinion, and complexity of government to the availability and accessibility of regional financial information (IKD) on the official website of the local government. The measurement of the availability of IKD used component total of LKPD and APBD 2015, while the measurement accessibility of IKD used index of IKD. The population of this study is all of local governments on Java Island that consist of regency government, and district government. The amount of local governments is 119. To collect the data, the writer took 91 local governments from the population as the sample by using Purposive Sampling. The writer also used documentation technique to collect data. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that political competition and audit opinion gives effect to IKD availability on the first research model. The second research model results are political competition and complexity of government gives effect to regional financial information accessibility. The conclusion of this study explain political competition, audit opinion and government complexity affect the availability and accessibility of IKD.]]>
<![CDATA[The Influence of Information and System Quality Towards SIREMUN ]]>
<![CDATA[Veranika, Putri]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 6 No 3 (2017): November 2017 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v6i3.18453
<![CDATA[Penelitian ini bertujuan untuk mengevaluasi implementasi sistem remunerasi Universitas Negeri Semarang (Siremun). Sebagai upaya transparansi laporan keuangan dalam mewujudkan clean government dan good university governance. Penelitian ini membandingkan persepsi perancang dan pengguna Siremun. Populasi penelitian ini adalah karyawan Universitas Negeri Semarang (UNNES) sebesar 1667. Sampel diperoleh melalui kuesioner kepada 85 responden sebagai perancang dan pengguna Siremun. Pengumpulan data menggunakan teknik kuesioner. Teknik pengambilan sampel yang digunakan adalah probability sampling yaitu propotionate stratified random sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis regresi berganda dan independent simple t-test. Hasil penelitian menunjukkan bahwa kualitas sistem dan kualitas informasi berpengaruh positif terhadap kepuasan. Hasil analisis lanjutan, terdapat perbedaan persepsi antara perancang dan pengguna sistem pada kepuasan implementasi Siremun. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kepuasan implementasi Siremun dipengaruhi oleh kualitas informasi dan kualitas sistem. This study aims to evaluate the Implementation Remuneration System of Universitas Negeri Semarang (Siremun), as an effort to transparency of annual report to create clean government and good university governance. This study compares the perceptions of developer and user of the system. The research population is 1667 employees of Universitas Negeri Semarang (UNNES). The sample in this study was conducted with a survey by using a questionnaire to 85 respondents as developer and users of Siremun. Data collection is using questionnaire technique. Sampling technique used is probability sampling that is proportionate stratified random sampling. The analysis technique used is descriptive statistical analysis, multiple regression analysis and independent simple t-test. The results showed that the quality of system and information has positive effect on satisfaction. Results of continuation analysis show that there is a difference of perception between the developer and the user system towards implementation satisfaction of Siremun. Based on the research results, it can be concluded that the satisfaction implementation Siremun is influenced by quality of information and quality of system.]]>
<![CDATA[Determinants of Internal Auditor Performance through Knowledge Management with Organizational Culture as Moderating ]]>
<![CDATA[Sulistiyanto, Fajar]]>;
<![CDATA[Murtini, Henny]]>
<![CDATA[ Accounting Analysis Journal Vol 7 No 3 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Negeri Semarang ]]>
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DOI: 10.15294/aaj.v7i3.22631
<![CDATA[This study aims to analyze the influence of transformational leadership style and transactional to knowledge management with organizational culture as moderate, and direct influence of competence, motivation, and knowledge management on internal auditors performance. The population of this study is 172 BPKP auditors representative of Central Java. The minimum number of samples that can be taken based on the slovin formula is 120 auditors. Sampling technique used simple random sampling technique. Data collection used questionnaires. This research used Structural Equation Modelling (SEM) method. Hypothesis testing used SmartPLS 3.0 program. The results of this study indicate that transformational leadership has a positive effect on knowledge management. Transactional leadership has a positive effect on knowledge management. Organizational culture moderates the transformational leadership relationship to knowledge management. Organizational culture does not moderate the transactional leadership relationship to knowledge management. Competence has a positive effect on the internal auditors’ performance. Motivation has a positive affects the internal auditors’ performance. Knowledge management has a positive affects the internal auditors performance.. The conclusion of this study is the lack of attention of leaders given to the impact of organizational culture on the knowledge management.]]>
<![CDATA[Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable ]]>
<![CDATA[Edy Suprianto]]>;
<![CDATA[Suwarno Suwarno]]>;
<![CDATA[Henny Murtini]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Dyah Sawitri]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v1i2.16
<![CDATA[This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.]]>
