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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara SYIRKAH Performance Jurnal Ekonomi Dan Bisnis MALIA: Journal of Islamic Banking and Finance Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Riset Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi
Atiek Sri Purwati
Jenderal Soedirman University
Religion Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Journal : Jurnal Riset Akuntansi Soedirman

 1 
PENGARUH LINGKUNGAN ETIKA, INTENSITAS MORAL, DAN KOMITMEN PROFESIONAL TERHADAP INTENSI WHISTLEBLOWING Syahsa Permata Dwitia; Atiek Sri Purwati; Krisnhoe Rachmi Fitrijati; Umi Pratiwi
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.152 KB) | DOI: 10.32424/1.jras.2022.1.1.6673

Abstract

The purpose of this study was to examine the influence of the ethical environment, moral intensity, and professional commitment on the intensity of whistleblowing of employees at the Purwokerto, Purbalingga, and Banyumas District Attorney's Offices. This type of research is quantitative research. The data collection technique used a questionnaire. The sampling technique in this study used a saturated sample technique. The population of this study were 140 attorneys and the sample used in this study were 128 people. Data analysis technique using multiple linear analysis. The results showed: (1) The ethical environment has a positive and significant effect on whistleblowing intentions, (2) Moral intensity has a positive and significant effect on whistleblowing intentions, (3) Professional commitment has a positive and significant impact on whistleblowing intentions.
ANALISIS KAPABILITAS APIP DENGAN PERSPEKTIF INTERNAL AUDIT CAPABILITY MODEL (IA-CM) (Studi Kasus pada Inspektorat Kabupaten Banyumas) Firmansyah *; Atiek Sri Purwati; Uswahtun Hasanah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.883 KB) | DOI: 10.32424/1.jras.2022.1.1.6726

Abstract

This research is a qualitative case study. The research objective was to determine the level of capability, factors inhibiting performance capabilities, and strategies for improving the capability of APIP in Inspectorate of Banyumas. The population in this study are all structural officers, functional official auditors in Inspectorate Banyumas and also involve speakers from BPKP. The data used are primary data obtained from interviews, questionnaires, and documents as well as secondary data is a report and publication of the BPKP and Inspectorate of Banyumas. The results showed that the IA-CM capabilities of Inspectorate of Banyumas is at level 1 (initial) of 5 existing level, which means that the Inspectorate has not guaranteed its business processes in accordance with the rules and have not been able to detect the occurrence of corruption yet. The achievement of these levels is not in accordance with the National Medium Term Development Plan Year 2014-2019 that the target of APIP capability must already be at level 3 (integrated) in addition to be able to guarantee its business process and detect corruption, APIP also able to assess efficiency, effectiveness, and economy of an activity and is able to provide consulting on corporate governance, risk management and internal control. The implications of the above conclusion that in order to improve their capabilities, Inspectorate of Banyumas should make improvements that include fourteen key process areas (KPA) which is required to achieve the level 3. However, earlier must meet the requirements to achieve level 2 (infrastructure) in advance. Efforts to do are to make the proposed offering performance benefits, in coordination with the Regent and the Regional Employment Board in terms of hiring Inspectorate, planning education and training for auditors, to make way for the auditor to be a member AAIPI, guidelines on the preparation of PKPT based management priorities, budgeted work plan at 1 percent of the expenditure budget, and prepare SOPs related to the preparation of the Internal audit Charter and procedures for requesting audit data needs.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SELAMA PANDEMI COVID-19 Aulia Bella Marinda; Rini Widianingsih; Wita Ramadhanti; Atiek Sri Purwati; Ratu Ayu Sri Wulandari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9471

Abstract

This research aims to determine and analyze the effect of good corporate governance on audit delay with profitability as a moderating variable. The population in this research are financial sector companies listed on the Indonesia Stock Exchange during the period 2020-2021. The sampling technique used is purposive sampling and obtained as many as 180 samples. This research used secondary data types in the form of financial reports and annual reports of each company. The data analysis technique used is multiple linear regression analysis and moderation regression analysis. The result of the research using SPSS version 25 show that: (1) Audit committee has a negative effect on audit delay, (2) Institutional ownership has a negative effect on audit delay, (3) Independent commissioners have no effect on audit delay, (4) Profitability is unable to moderate the influence of audit committee on audit delay, (5) Profitability is able to moderate the effect of institutional ownership on audit delay, and (6) Profitability is unable to moderate the effect of independent commissioners on audit delay.
Co-Authors Adi Wiratno Aulia Bella Marinda Bambang Bambang Agus Pramuka Bambang Agus Pramuka Eko Suyono Farianti, Rizki Firmansyah * Irianing Suparlinah Krishnoe Rachmi Fitrijati Krisnhoe Rachmi Fitrijati Kurniawan Dwi Saputra Laela Novita Urbaningtyas Muhammad Bagaskara Nurcahyani Nurcahyani Nurul Amaliah Zamri Pretisila Kartika Putri Priananda Sanditya Rio Pradana Ratu Ayu Sri Wulandari Resha Monica Putri Rini Widianingsih Rizki Farianti Roni Budianto Shidqi Kurnia Siska Anggraeni Larasati Siti Zulaikha Sofiatul Khotimah, Sofiatul Sudjono Sudjono Sudjono Sudjono, Sudjono Sudjono, Sudjono Sugiarto Sugiarto Syahsa Permata Dwitia Syaiful Azhar Taufik Hidayat TRI SUTRISNO Umi Pratiwi Uswahtun Hasanah Uswatun Hasanah9 Wita Ramadhanti Wita Ramadhanti Yanuar E. Restianto Zamri, Nurul Amaliah Zamri, Nurul Amaliah