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All Journal Jurnal Akuntansi, Audit dan Aset (AAA)
Agustinus Salle, Agustinus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH AKUNTABILITAS DAN KOMPETENSI AUDITOR/PENGAWAS PEMERINTAH TERHADAP KUALITAS AUDIT Ohoimas, Endang Sri Rahayu; Salle, Agustinus; Daat, Sylvia Christina
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.84 KB) | DOI: 10.52062/jurnal_aaa.v1i1.3

Abstract

Auditors’ decision making is affected by their accountability in concluding their audit working process that required highly competences which can be gained through their sufficient experiences in the audit field. This research is aim to examine the influence of accountability and competence of auditors/government supervisory on the quality of audit. As population in this research is 47 people of Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office of Jayapura City which involved in the examination as the Auditors/Supervisory of Government. A non-probability sampling methodology is used based on the certain criteria (purposive sampling) for distributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this research indicate that the devotion in profession has a significant effect on the quality of audit, while social obligation has a significant effect on the quality of audit. Similarly, the knowledge and working experiences have significant effects on the quality of an audit respectively.
PENGARUH TANGGUNGJAWAB LINGKUNGAN, LEGITIMASI, DAN PELUANG DAYA SAING TERHADAP PENERAPAN ENVIRONMENTAL ACCOUNTING PADA RUMAH SAKIT DI KOTA JAYAPURA Patma, Kurniawan; Salle, Agustinus; Pangayow, Bill J.C
Jurnal Akuntansi, Audit, dan Aset Vol 1 No 1 (2018)
Publisher : Fakultas Ekonomi, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.571 KB) | DOI: 10.52062/jurnal_aaa.v1i1.6

Abstract

Environmental accounting is a term that related to how management of an organisation in doing their daily operation has an obligation to protect the environment, which also could affecting the interest parties in making decision regarding the performace of the organisation, legitimation and opportunities for competitiveness. This research aims to examine whether environmental responsibility, legitimation and opportunities for competitiveness affecting the implementation of environmental accounting at hospitals in Jayapura city. In this research, the employees of the five (5) hospitals that located in Jayapura city are concluded as research population. The sample of the population in this research is limited solely on the type of certain person who could provide particular information that could assist this research. The Quantitative approaches have been used in this study with 40 respondents as a research sampling. The result of this study has provide empirical evidence that environmental responsibility and opportunities for competitiveness in partial have significant affects on the implementation of environmental accounting. However, legitimation has not significant affect on the implementation of environmental accounting. Due to limitation of number of research sample that is collected, therefore the independent variable and the dependent variabel in this research is transformed to enhance the measurement level of ordinal scale to an interval scale. Then, the Method of Succesive Intervals is used as a tool to enhance the measurement level from ordinal scale to an interval scale that can be used as a data input in SPSS analysis.
Co-Authors Daat, Sylvia Christina Kurniawan Patma Ohoimas, Endang Sri Rahayu Pangayow, Bill J.C