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All Journal Akuntansi'45 : Jurnal Ilmiah Akuntansi Journal of Accounting Taxing and Auditing (JATA)
Darwin Warisi
Universitas Mitra Indonesia
Economics, Econometrics & Finance

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PENGARUH KONFLIK PERAN, KETIDAKJELASAN PERAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK BANDAR LAMPUNG Darwin Warisi
Journal of Accounting Taxing and Auditing (JATA) Vol 3, No 2 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v3i2.889

Abstract

AbstractThis study aims to determine the effect of role conflict, role ambiguity, and organizational commitment on the performance of auditors at the Bandar Lampung Public Accountant Office (KAP). The independent variables in this study are role conflict, role ambiguity, and organizational commitment. The dependent variable in this study is auditor performance.This research is a survey research. This research is a quantitative research. The population in this study were the auditor KAP Bandar Lampung, while the sample in this study was the auditor KAP Bandar Lampung, amounting to 35 people. The type of data used in this study is primary data. The data analysis technique used is multiple linear regression analysis.The results of this study indicate that: (1) Role Conflict has a positive and significant effect on Auditor Performance, (2) Role Ambiguity has no positive and significant impact on Auditor Performance, (3) Organizational Commitment has a positive and significant effect on Auditor Performance, (4) ) Role Conflict, Role Unclear, and Organizational Commitment simultaneously have a positive and significant effect on Auditor Performance. Keywords: Role Conflict, Role Unclear, and Organizational Commitment, Auditor Performance at the Bandar Lampung Public Accounting Firm (KAP)  AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh konflik peran, ketidakjelasan peran, dan komitmen organisasi terhadap kinerja auditor pada Kantor Akuntan Publik Bandar Lampung (KAP). Variabel independen pada penelitian ini adalah konflik peran, ketidakjelasan peran, dan komitmen organisasi. Untuk variabel dependen dalam penelitian ini adalah kinerja auditor. Penelitian ini termasuk penelitian survey. Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah auditor KAP Bandar Lampung, sedangkan sampel pada penelitian ini adalah auditor KAP Bandar Lampung yang berjumlah 35 orang. Jenis data yang digunakan dalam penelitian ini data primer. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa : (1) Konflik Peran berpengaruh positif dan signifikan terhadap Kinerja Auditor, (2) Ketidakjelasan Peran tidak terdapat pengaruh positif dan signifikan terhadap Kinerja Auditor, (3) Komitmen Organisasi terdapat pengaruh positif dan signifikan terhadap Kinerja Auditor, (4) Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi secara simultan berpengaruh positif dan signifikan terhadap Kinerja Auditor.  Kata Kunci : Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi, Kinerja Auditor pada Kantor Akuntan Publik Bandar Lampung (KAP 
PENGARUH CADANGAN KERUGIAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN Anita Puspa Dewi; Darwin Warisi; Desmon Desmon
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 2 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i2.1166

Abstract

AbstractThis study aims to find out and analyze 1) how much influence the allowance for losses on receivables has on profitability, 2) to determine the significance level of reserves for losses on receivables on profitability, 3) to find out whether company policy through credit sales has an effect on the high or low profitability of the company. The population in this study is the financial statements of automotive companies that have been audited and published on the Indonesia Stock Exchange (IDX). The sampling technique uses a purposive sampling method so that a sample of 9 companies is obtained. As for the results, there is no effect of reserves for losses on receivables on ROA. Keywords: allowance for losses on receivables, Profitability, ROA  AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis 1) seberapa besar pengaruh cadanga kerugian piutang terhadap profitabilitas, 2) untuk mengetahui tingkat signifikansi cadangan kerugian piutang terhadap profitabilitas, 3) untuk mengetahui apakah kebijakan perusahaan melalui penjualankredit  berpengaruh terhadap tinggi rendahnya profitabilitas perusahaan. populasi dalam penelitian ini adalah laporan keuangann perusahaan otomotif yang telah diaudit dan di publiskasikan di Bursa Efek Indonesia (BEI), tknik sampling menggunakan metode purposive sampling sehingga di peroleh sampel sebanyak 9 perusahaan. adapun hasil tidak terdapat pengaruh cadangan kerugian piutang terhadap ROA . Kata kunci: cadangan kerugian piutang, Profitabilitas, ROA
Pengaruh Transparansi dan Kompetensi Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa : (Studi Pada Pemerintah Desa Kecamatan Natar Kabupaten Lampung Selatan) Yusranda Saputra; Meita Sekar Sari; Darwin Warisi
AKUNTANSI 45 Vol. 5 No. 1 (2024): Mei:Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2420

Abstract

This research aims to determine the influence of Transparency and Competence of Village Officials on Accountability in Village Fund Management (study at the Village Government of Natar District, South Lampung Regency). The method used in this research is quantitative descriptive where the data processing is carried out statistically and then the data used is primary data in the form of a questionnaire. The population in this study were village officials in 26 villages in Natar District, South Lampung Regency and the sampling technique used a saturated sampling method with a total sample of 130 village officials consisting of village heads, village secretaries, general and administrative heads, financial heads and planning department. The analysis technique is carried out through validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it can be concluded that simultaneously Transparency and Village Apparatus Competence have a positive and significant effect on Village Fund Management Accountability and partially each variable has a positive and significant effect on Village Fund Management Accountability.
Co-Authors Anita Puspa Dewi Desmon Desmon Meita Sekar Sari Yusranda Saputra