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All Journal Fokus Ekonomi SOLUSI Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Governors
Widaryanti Widaryanti
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis

 1 
PENGARUH TEKANAN KLIEN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL PEMODERASI Rezza Dian Sasmita; Widaryanti Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.632

Abstract

This study aims to determine whether client pressure and audit tenure have an effect on audit quality and auditor ethics as a moderator. The population in this study is the Public Accounting Firm in Semarang. Sampling was carried out using the census method and the number of samples was 53 respondents. The type of data used is primary data. This study uses a questionnaire in collecting data. The test techniques used are validity test, reliability test, classic assumption test including normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 26. The results of this study indicate that Client Pressure has a positive and significant effect on Audit Quality. While the Tenure Audit has no positive and significant effect on Audit Quality. Auditor Ethics is able to moderate the effect of Client Pressure on Audit Quality. Meanwhile, the Auditor Ethics is not able to moderate the influence of the Tenure Audit on Audit Quality.Keywords: Client Pressure, Audit Tenure, Audit Quality, Auditor Ethics
Analisis Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Akuntabilitas dalam Pengelolaan Keuangan Desa (Studi pada Pemerintah Desa di Kecamatan Mranggen) Ana Khoirina; Widaryanti Widaryanti
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 2, No 02 (2023): Agustus 2023
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v2i02.824

Abstract

Accountability in managing village finances is very important. This requires the ‎village government to manage village finances professionally, effectively and efficiently, and ‎accountably. The purpose of this study was to determine the readiness of the village ‎government in realizing accountability for village financial management, so research was ‎conducted on the effect of presenting financial reports, accessibility of financial reports, and ‎internal control systems on village financial management accountability.‎ The subject of this research is the village government in Mranggen District. The sampling ‎technique in this research is saturated sampling technique (census). The data collection ‎instrument in this study was a questionnaire or questionnaire. The research data used ‎primary data, directly through questionnaires and analyzed using SPSS version 26. Data ‎were analyzed to test the hypothesis using multiple regression analysis approach.‎ The results of this study indicate that the presentation of financial reports influences the ‎accountability of village financial management. The accessibility of financial reports has no ‎effect on the accountability of village financial management. The internal control system ‎influences the accountability of village financial management.‎ Keywords:‎ Presentation of Financial Statements, Accessibility of Financial Statements, ‎Internal Control System, Village Financial Management Accountability
Co-Authors Ana Khoirina Edi Setiyono Eman Sukanto Maduretno Widowati Muhammad Ali Maksum Nurohmi Ambar Tasriastuti Rezza Dian Sasmita