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All Journal Krisna: Kumpulan Riset Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal
Ahmad Syarief
Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Other

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The Influence Of Professional Skepticism and Auditor Competence To The Quality Of Remote Audits During The Covid-19 Pandemic (Case Study at Inspektorat Jenderal Kementerian Keuangan) Salsa Dila Ridwanto; Ahmad Syarief
Indonesian Accounting Literacy Journal Vol 2 No 3 (2022): Indonesian Accounting Literacy Journal (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i3.3922

Abstract

This study aims to determine the effect of professional skepticism and auditor competence to remote audit quality. This type of research is called descriptive quantitative. Respondents in this study were the Auditors of the Inspectorate General of the Ministry of Finance, amounting to 50 people using a probability sampling technique. The sources of data in this study are primary and secondary data. Primary data was taken through questionnaires and analyzed by using the multiple linear regression analysis method after testing the validity, reliability, and classical assumption test. Furthermore, the data will be processed using the SPSS version 25.0 program application. The results of this study indicate simultaneously and partially that professional skepticism and auditor competence have a positive and significant effect on remote audit quality. The results of the coefficient of determination show that simultaneously professional skepticism and auditor competence have a positive and significant effect on the quality of long-distance audits of 67,5%. The results of the regression coefficients show that partially professional skepticism has a positive and significant effect of 43,5%, while auditor competence has a positive and significant effect of 57,2%. This means that professional skepticism and auditor competence together are very important for an auditor in maintaining the quality of the remote audits he conducted during the COVID-19 pandemic.
EVALUASI ANGGARAN PEMERINTAH DAERAH UNTUK MENGUKUR EFEKTIVITAS KINERJA KEUANGAN DAERAH (Studi Kasus Pada Pemerintah Daerah Provinsi Jawa Barat) Salsa Nurul Safitri; Ahmad Syarief
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.237-249

Abstract

The occurrence of the Covid-19 pandemic caused the Province of West Java to experience difficulties in realizing its budget. This study will examine the performance of the West Java Regional Government's financial budget in the midst of the Covid-19 Pandemic by examining the West Java Regional Government Budget. This research method is descriptive with a quantitative approach. The data source used is secondary data in the form of the West Java Provincial Budget Realization Report for the 2020 and 2019 periods. Researchers will process and analyze the data manually using the formulas listed in Chapter III, which in detail will use the Proportional Analysis method, Efficiency Ratio , Effectiveness Ratio of Regional Revenue and Expenditure Revenue, Regional Financial Independence Ratio (RKKD), Activity Ratio (RA), and Fiscal Decentralization Ratio. The conclusion of this study is that in 2020 the West Java APBD experienced a decrease in the proportion of Operational Expenditures, Capital Expenditures, and Transfers. The PAD Efficiency Ratio shows the cost of collecting PAD is carried out efficiently. West Java Province is considered less capable in realizing PAD Revenue. The effectiveness ratio of Regional Expenditures in 2020 has increased by 1%. West Java Province is able to implement regional autonomy. West Java Province prioritizes its budget for Routine Expenditures and Assistance Expenditures. West Java Province PAD contributes greatly to all revenues Ratio.
Pengaruh Audit Internal dan Manajemen Risiko Terhadap Kinerja Perusahaan dengan Basis BSC Vitasya Utami Marsu Marsa; Ahmad Syarief; Riauli Susilawaty Hutapea
Indonesian Accounting Literacy Journal Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v2i04.3914

Abstract

The study aims to determine the impact of Internal Audits and Risk Management on company performance. The study was held at PT Perkebunan Nusantara VIII (Persero) also the respondents of this study is from the Unit of Internal Supervisory (SPI) and the Finance and Accounting Unit using non-probability sampling techniques. Furthermore, the data will be processed with the help of SPSS software version 25.0 . The results of the study show that Internal Audit and Risk Management simultaneously have a positive and significant impact on the Company's performance of PT. Perkebunan Nusantara VIII (Persero) is 75.4%. The rest of impacted variables was 24.6% can be influenced by other variables that are not used but still have a relation with this study.
Co-Authors Azhari Muhammad Irfan Dian Imanina Burhany Eneng Naelul Yulia Ningsih Eriani Sania Putri Hastuti Hastuti Iyul Hendriyani Marisa Putri Aulia Mia Rosmiati Neneng Dahtiah Novi Rahmitasari Ria Aprilia Purbaya Riauli Susilawaty Hutapea Salsa Dila Ridwanto Salsa Nurul Safitri Shadiya Freya Rosaline Via Nur Anisa Vitasya Utami Marsu Marsa