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Journal : Cakrawala Management Business Journal

PENGARUH KOMPETENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN KERJA TERHADAP KUALITAS HASIL PEMERIKSAAN Anggita Dian Krismadani; Hustianto Sudarwadi; Camelia Lusandri Numberi
Cakrawala Management Business Journal Vol 5 No 1 (2022): cakrawala
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v5i1.203

Abstract

The purpose of the study was to obtain empirical evidence regarding the effect of competence, integrity, objectivity, and work experience on the quality of an auditor's examination results. This research was conducted on auditors and examiners within the government, namely the Inspectorate Office of Manokwari Regency and the Inspectorate Office of West Papua Province. The population in this study were all auditors at the Inspectorate Office of Manokwari Regency and the Inspectorate Office of West Papua Province, totaling 40 auditors. The sampling technique in this research is saturated sampling by taking all members of the population as the research sample. The analysis used in this study was multiple linear regression analysis which was processed using the SPSS version 22 program. The results showed that only the objectivity variable had an effect on the quality of the examination results. The variables of competence, integrity, and work experience have no effect on the quality of the examination results. Keywords: Competence, Integrity, Objectivity, Work Experience, Quality of Examination Results.
ANALISIS ANGGARAN DAN PROFITABILITAS SEBAGAI ALAT BANTU MANAJEMEN GUNA MENGOPTIMALKAN LABA Mona Permatasari Mokodompit; Isabela Fenty Muliyawati Matatula; Hustianto Sudarwadi
Cakrawala Management Business Journal Vol 3 No 1 (2020): Mei 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v3i1.54

Abstract

This research is a case study research conducted at CV Tintur Jaya in Manokwari regency. The purpose of the research is to analyze the budget set by the company in optimizing profits and to analyze the level of profitability achieved by the company. The research data are financial statements of CV Tintur Jaya withink three years which were analyzed using difference analysis and profitability analysis. The results has shown that as a whole the use of CV Tintur Jaya’s budget has been effiecient as a management tool in optimizing company profits, where there is a favorable difference between the company’s budget and realization. In addition, the level of profitability acchieved by the company within three years experienced a fluctuating ratio growth.