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Sari, Ika Maya
JURNAL AKUNTANSI DAN KEUANGAN

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PENGARUH MORAL REASONING AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT (Studi pada Kantor BPK RI Perwakilan Provinsi Sulawesi Tenggara) Dalli, Nasrullah; Sari, Ika Maya; Wandira, Viladelvia L
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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The purpose of the research is knowing the effect of the application of Moral Reasoning to Audit Quality at the BPK RI Representative Southeast Sulawesi Province. The methods of data analysis used in this research is descriptive analysis method and modestly linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 40 people of all government auditors on BPK RI Representative Southeast Sulawesi Province. However, just as many as 36 questionnaires can be processed.                              The results for the coefficient of determination total Moral Reasoning government auditor to Audit Quality of R2 = 0.650. This number can be used to see the contribution of the Moral Reasoning government auditor to Audit Quality. The figure has meaning that the contribution of Moral Reasoning government auditor to Audit Quality is 65%, while the remaining 35% was obtained from the contribution of other factors Keywords : Moral Reasoning, Audit Quality
ANALISIS ANGGARAN BELANJA DAERAH SEBAGAI ALAT PENGENDALIAN PADA BADAN PENGELOLAA KEUANGAN DAN ASET DAERAH KABUPATEN BOMBANA Sari, Ika Maya; Akib, Mulyati; Shesillia, Anggini
JURNAL AKUNTANSI DAN KEUANGAN Vol 3, No 1 (2018)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACKThis Research aim to know difference of favourable dan unfavourable which is material among expense realization and budget at Monetary  Body Organizer and Asset Area Sub-Province of Bombana. Methode Analysis the used is descriptive analysis. Result of this research indicate that Realization Budget (expens) in the year 2015 and 2016 categorized to profit (favourable) of amount of compared to slimmer realization of area budget which have been planned, so that can be said that monetary Office Body Organizer and Asset Area Sub-Province of Bombana have been able to do effectiveness of expense. Keywords: Budget, Control, Budget Variants
PENGARUH TANGGUNG JAWAB MORAL DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN PELAPORAN WAJIB PAJAK BADAN (Studi pada Kantor Pelayanan Pajak Pratama Kendari) Akib, Mulyati; Sari, Ika Maya; Asnia, Asnia
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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AbstractThe purpose of the research is knowing the effect of  moral responsibility and  quality  of  service  to  taxpayer  compliance  reporting agency  inTax Office Pratama Kendari. The Data used in this research are primary data and secondary data. The population in this research are all corporate taxpayer registered for 2015. The sampling method used is siple random sampling. Questionnaires which can be processed as many as 87 from 100 questionnaires distributed. Methods of data analysis in this research is multiple linear regression methods.         The results of this research indicate the moral responsibility and the quality of services positive and significant effect to taxpayer compliance reporting agency in Tax Office Pratama Kendari. The results for the coefficient of determination total Moralresponsibility and quality of service to taxpayer comliance reporting agency R2=0,483.This number can be used to see the contribution of the Moral responsibility and quality of service  to taxpayer compliance reporting egency. The figure has meaning that the contribution of Moral Responsibility and quality of service to taxpayer compliance reporting agency is 48,3%, while the remaining 51,7% was obtained from the contribution of other factors. Keywords: Moral Responsibility, Quality Of Service, Taxpayer Compliance Reporting Agency.
PENGARUH PENERAPAN GOOD GOVERNMENT GOVERNANCE DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN (Studi pada Badan Pengelola Keuangan dan Aset Daerah Kota Kendari) Sari, Ika Maya; Tamrin, Nur Arvah
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 1 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACT The purpose of the research is knowing the effect of the application of Good Government Governance and Human Resource Competency to Information Quality Financial Statements at the Financial Management Board and Asset Kendari, which can be viewed either parsial and simultan. The methods of data analysis used in this research is descriptive analysis method and multiple linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 30 people of all staff involved in the preparation of the Local Government Finance Report at the Financial Management Board and Asset Kendari. However, just as many as 26 questionnaires can be processed.The results of this study showed that partially Good Government Governance significant effect to Information Quality Financial Statements and Human Resource Competency significant effect to Information Quality Financial Statements. Simultaneously, Good Government Governance and Human Resources Competency significant effect to Information Quality Financial Statements. This study also shows the coefficient of determination for Good Government Governance and Human Resource Competency to Information Quality Financial Statements of R2 = 0.694. The figure has meaning that the contribution of the variables X1 and X2 to Y is 69.4% and the remaining 30.6% is influenced by other factorsKeywords : Good Government Governance, Human Resource Competency, and Information Quality Financial Statements
Co-Authors Asnia, Asnia Dalli, Nasrullah Mulyati Akib, Mulyati Shesillia, Anggini Tamrin, Nur Arvah Wandira, Viladelvia L