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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi Keuangan dan Bisnis
Kennedy Kennedy
Universitas Riau
Humanities Economics, Econometrics & Finance Social Sciences

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KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA, PENGARUHNYA TERHADAP KUALITAS AUDIT Rideska Melani Azura; Kennedy Kennedy; Vera Oktari
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 3 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.3.384-398

Abstract

This study aims to determine the effect of audit tenure, operating complexity, total assets, and solvability on audit delay. This study uses a quantitative approach using secondary data contained in the company's Annual Report. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Through the purposive sampling method, 36 companies were obtained as samples. The results of multiple linear regression analysis using SPSS 26 software show that the complexity of operations and solvability affect audit delay. Meanwhile, audit tenure and total assets have no effect on audit delay. The results of this study have a contribution to the companies in reducing the occurrence of audit delay.
Analisis Faktor Yang Mempengaruhi Penyerapan Anggaran Pada Pemerintah Daerah Kabupaten Bengkalis Kennedy Kennedy; Nur Azlina; Julita Julita; Suci Nurulita
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.81 KB) | DOI: 10.35143/jakb.v13i2.3652

Abstract

Abstract This research aims to examine: the effect of budget planning, quality of human resources, organizational commitment, administrative records, and the government's internal control system on budget absorption. The population in this study was the regional apparatus organization in Bengkalis Regency, which amounted to 35 DPOs, consisting of 1 regional secretariat, 1 DPRD secretariat, 1 inspectorate, 1 civil service police unit, 1 hospital, 7 agencies, and 23 service offices. The method used is saturated sampling, with a total sample of 175 respondents. The data analysis method used in this study is SPSS version 23. The results of this study indicate that budget planning, quality of human resources, organizational commitment, administrative records and government internal control systems significantly influence budget absorption. The results of this research are expected to provide input to DPOs in Bengkalis Regency to take strategic steps in order to increase budget absorption in accordance with targets and regulation. Keywords: Budget Absorption, Budget Planning, Quality of Human Resources, Organizational Commitment, Administrative Records, and Government Internal Control Systems.
Co-Authors Julita Julita Nur Azlina Rideska Melani Azura Suci Nurulita Vera Oktari