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All Journal Dinamika Akuntansi Keuangan dan Perbankan Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Proceeding SENDI_U Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat
Alfasadun Alfasadun
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Computer Science & IT Economics, Econometrics & Finance Education

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PENGARUH STRUKTUR AUDIT, KONFLIK PERAN, KETIDAKJELASAN PERAN, PEMAHAMAN GOOD GOVERNANCE, GAYA KEPEMIMPNAN, BUDAYA ORGANISASI, DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP di Semarang) Adi Kurniawan, 13.05.52.0164; Alfasadun, Alfasadun
Students Journal of Accounting and Banking Vol 6, No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examined the influence of role conflict, role ambiguity, leadership style, organizational culture, and organizational commitment on the performance of auditors ( Empirical Study on Public Accounting Firm in Semarang ). This study used five independent variable and one dependent : Audit Structure, role conflict, role ambiguity, Understanding of good governance, leadership style, organizational culture, organizational commitment and performance of auditors. The population in this study is the auditor who worked on Public Accounting Firm in Semarang. The research sample was obtained through survey method on Public Accounting Firm in Semarang. Data collection techniques using questionnaires filled out by the respondents that teh auditors. The total sample were obtained and used in the study was 46. The results obtained are Audit Structure, role conflict, role ambiguity, Understanding of good governance, leadership style and organizational culture does not affect the performance of auditors while organizational commitment affect the performance of auditors.Keywords: Audit Structure, Role Conflict, Role Ambiguity, Understanding of Good Governance, Leadership Style, Organizational Culture, Organizational Commitment, Performance of Auditors
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI INDONESIA Dio Nuary Rifada, 12.05.52.0142; Alfasadun, Alfasadun
Students Journal of Accounting and Banking Vol 5, No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students Journal of Accounting and Banking

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Abstract

This study is the test and analyze the effect of the audit committee, independent board, managerial ownership and profitability on earnings management in manufacturing companies that go public in Indonesia. The population in this research is manufacturing companies listed in Indonesia Stock Exchange 2013-2015 period. The procedure used to determine the research sample is purposive sampling method sampling technique with a certain considerations. According to predetermined criteria there are 43 companies sampled. The analysis technique used is multiple linear regression. Based on the test results it can be concluded that the audit committee has a significant negative effect on earnings management. Independent board and no significant negative effect on earnings management. Managerial ownership and significant negative effect on earnings management. Profitability is not a significant positive effect on earnings management.   Keywords: Audit Committee, Independent Board, Managerial Ownership, Profitability and Earnings Management
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI GOING CONCERN (Studi pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014) Agil Priambodo, 11.05.52.144; Alfasadun, Alfasadun
Students Journal of Economic and Management Vol 5, No 1 (2016): Vol.5 No.1 Edisi April 2016
Publisher : Students Journal of Economic and Management

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Abstract

The aim of this study was to analyze the effect of audit quality, leverage, earnings growth, profitability and the size of the company going concern audit opinion on the companies listed on the Stock Exchange Year 2012-2014. The population in this study are all companies listed on the Indonesian Stock Exchange (BEI). The sample in this study as many as 28 companies. The sampling technique used purposive sampling. The criteria for the sample in this research is the company to use the Indonesian Rupiah and the company has experienced a loss of at least one financial reporting period during the observation period 2012-2014. The analytical tool used is multiple linear regression. Results of the analysis can be concluded that: Quality audit does not affect the going concern audit opinion. Leverage positive effect on the going concern audit opinion does not affect the profit growth going concern audit opinion. Profitability negatively affect the going concern audit opinion. Company size does not affect the going concern audit opinion.   Keywords: quality audit, leverage, earnings growth, profitability, size and revenues going concern audit opinion
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA Alfasadun, Alfasadun; Hardiningsih, Pancawati; Srimindarti, Ceacilia
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk mengetahui akuntabilitas pengelolaan dana desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Penelitian dilakukan di 22 desa wilayah kecamatan Pekalongan dengan jumlah sampel sebanyak 64 aparat desa yaitu kepala desa, sekretaris, bendahara, tim pelaksana kegiatan, badan musyawarah desa, dan kepala urusan. Hasil penelitian menunjukkan bahwa pengelolaan keuangan desa belum sepenuhnya berjalan baik sesuai Permendagri Nomor 113 tahun 2014 dan Perbup Pekalongan tahun 2015. Tahap perencanaan masih orientasi pembangunan fisik. Tahap pelaksanaan dilakukan oleh tim pelaksana kegiatan bahwa kegiatan pembangunan tertib dan sesuai standar. Pada tahap penatausahaan bendahara desa belum sepenuhnya memiliki ketrampilan menggunakan aplikasi sistem. Tahap pelaporan kepala desa melaporkan realisasi penggunaan anggaran kepada bupati melalui SKPD terkait. Dan tahappertanggungjawaban kepala desa bertanggungjawab atas penggunaan anggaran kepada pemerintah daerah, badan musyawarah desa, dan masyarakat.
PENGARUH PROFITABILITAS, REPUTASI AUDITOR, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP AUDIT DELAY PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017 Meida Puspita Dewi, 15.05.52.0238; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to examines the influence of the profitability, reputation of auditors, company size, and ownership of institutional on the audit delay on LQ-45 companies listed on the Indonesia Stock Exchange. This research was conducted at Indonesia by using analysis unit LQ-45 company. The population of this research are LQ-45 company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2015 until 2017 and obtained as many as 34 companies. The data analysis technique used were descriptive statistics, classical assumption test, and multiple regression analysis. The results of this study shows that profitability and ownership of institutional does not affect on audit delay. The reputation of auditors significant positive influence on audit delay. The company size significant negative influence on audit delay.
PENGARUH INDEPENDENSI, KOMPETENSI, PROFESIONALISME DAN INTEGRITAS TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akuntan Publik yang berada di Kota Semarang) Anis Aghniyaul Haqque, 15.05.52.0322; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Public Accountants must improve the quality of the audit they produce. Audit quality is determined by independence, competence, professionalism and integrity. Therefore the purpose of this study is to test the independence, competence, professionalism and integrity of audit quality. The population in this study is the auditor who works at the Public Accounting Firm in Semarang and has at least 3 years experience as an auditor. Sampling was 44 respondents. The primary data collection method used is the questionnaire method. Data is analyzed using multiple linear regression models. The results of the study show that the competition proves to be significantly positive towards audit quality. Whereas independence, professionalism and positive integrity have no significant effect on audit quality.
PENGARUH INDEPENDENSI, TEKANAN ANGGARAN WAKTU, RISIKO AUDIT DAN GENDER TERHADAP KUALITAS AUDIT (Studi Kasus Pada 8 Kantor Akuntan Publik Wilayah Semarang) Ririn Rizky Ayu Wardani, 15.05.52.0326; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of independence, time budget pressure, audit risk, and gender on audit quality. This research was conducted at the Public Accounting Firm in the Semarang Region. The population in this study were all auditors who were in the Public Accounting Office in the Semarang area. Sampling using the convenience sampling method. The primary data collection method used is the questionnaire method with data analysis using multiple linear regression models. The results showed that independence had a significant positive effect on audit quality, while the time budget pressure, audit risk and gender did not significantly influence audit quality.
PENGARUH INDEPENDENSI, AKUNTABILITAS, TEKANAN ANGGARAN WAKTU, PENGALAMAN AUDITOR DAN KEPUASAN KERJA TERHADAP KUALITAS AUDIT (Studi Empiris pada Kantor Akuntan Publik di Kota Semarang) Siti Mirfat, 15.05.52.0278; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Public Accountants have better audit quality. Audit quality is determined by independence, accountability, time budget pressure, auditor experience, job satisfaction. This study discusses to test and analyze independence, accountability, time budget pressure, auditor experience, job satisfaction on audit quality (Empirical Study of Public Accounting Firms in the City of Semarang). The population used in this study was the auditor who worked in the KAP in Semarang City. The sampling method used is convenience sampling, which is the selection of samples based on convenience, so that they have the freedom to choose the fastest and easiest sample. In this research the variable used is audit quality, while the independent variable consists of independence, accountability, time budget pressure, auditor experience, job satisfaction. The data analysis techniques use multiple linier regression models. The results of this study indicate the independence and experience of auditors does not show a positive significant effect on audit quality. Accountability, time budget pressure, positive positive job satisfaction on audit quality.
PENGARUH KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Kantor Akuntan Publik di Kota Semarang) Budi Alamsyah, 14.05.52.0302; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Audit quality is the quality of the auditor’swork that is displayed with reliable audit reports. This study aims tomeasure and evalute auditquality with integrity as a moderating variable. The population in this study were all auditors woking in the Public Accounting Firm in Central Java. Sampling was done by using convenience sampling and obtained a sample of 73 respondents. Primary data collection methods are carried out through a survey method using a questionnnare. Theresult of this study indicate that the complexity of the task does not affect audit quality. Independence has a positive effect on audit quality, and Integrity Auditors do not moderate the influence of task complexity and integrity to moderate the influence on audit quality.
PENGARUH PENGALAMAN KERJA, ETIKA PROFESI, PROFESIONALISME, DAN INDEPENDENSI TERHADAP KUALITAS AUDIT Ade Eva Nabela, 15.05.52.0307; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

Public Accountants have the obligation to maintain better audit quality. Audit quality is determined by work experience, professional ethics, professionalism and independence. Therefore, this study aims to examine and analyze empirically the effects of work experience, professional ethics, professionalism, and independence on audit quality (Empirical Study of Public Accountants in the City of Semarang). The population used in this study were all KAP auditors in Semarang City. The sampling method used is purposive sampling, which is sampling based on certain criteria. In this study the variables used were audit quality, while the independent variables consisted of work experience, professional ethics, professionalism, and independence. The data analysis technique uses a survey method, which is distributing questionnaires. The results of this study indicate that work experience and independence have no significant positive effect on audit quality. Professional Ethics and Professionalism have a significant positive effect on audit quality. Keywords: work experience, professional ethics, professionalism, independence, and audit quality.
Co-Authors 11.05.52.0145 Adi Setiawan 11.05.52.144 Agil Priambodo, 11.05.52.144 12.05.52.0155 Fenny Astari Kurnianingsih, 12.05.52.0155 Ade Eva Nabela, 15.05.52.0307 Adi Kurniawan, 13.05.52.0164 Adi Kurniawan, 13.05.52.0164 Alief Nafila Alfa P, 14.05.52.0113 Amorowati Dewi Pramesti, 14.05.52.0148 Anggiat Sonny Hutapea, 12.05.52.0221 Anggiat Sonny Hutapea, 12.05.52.0221 Anindya Nurmalita Dewi, 14.05.52.0049 Anindya Nurmalita Dewi, 14.05.52.0049 Anis Aghniyaul Haqque, 15.05.52.0322 Anisatun Nihayah, 13.05.52.0225 Anisatun Nihayah, 13.05.52.0225 Budi Alamsyah, 14.05.52.0302 Ceacilia Srimindarti Dio Nuary Rifada, 12.05.52.0142 Dio Nuary Rifada, 12.05.52.0142 Elen Puspitasari Fatkhul Amin Finansius Lalaar, 12.05.52.0113 Finansius Lalaar, 12.05.52.0113 Gardika Urwatul Wusqo, 13.05.52.0125 Gardika Urwatul Wusqo, 13.05.52.0125 Gregorius Anggana Lisiantara Indri Nur Wakhidati Meida Puspita Dewi, 15.05.52.0238 Pancawati Hardiningsih Ririn Rizky Ayu Wardani, 15.05.52.0326 Siti Mirfat, 15.05.52.0278 Stevani DivaCindi Putri, 13.05.52.0126 Tara Anisa, 13.05.52.0166 Tara Anisa, 13.05.52.0166 Veroliana Putri Candra Pratiwi, 12.05.52.0211 Veroliana Putri Candra Pratiwi, 12.05.52.0211 Yoga Pratama, 13.05.52.0156 Yoga Pratama, 13.05.52.0156