34 research outputs found
PENGARUH PENGALAMAN AUDIT DAN KEAHLIAN AUDIT TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI
No full textPenelitian ini dilakukan dengan tujuan untuk mengetahui faktor yang mempengaruhi audit judgment pada auditor di Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Kalimantan Barat. Faktor yang digunakan dalam penelitian ini adalah pengalaman audit dan keahlian audit dengan menjadikan kompleksitas tugas sebagai variabel moderasi.Penelitian kausal komparatif dengan pendekatan kuantitatif merupakan metode yang digunakan dalam penelitian ini. Data yang digunakan adalah data berjenis primer dengan menyebarkan kuesioner untuk memperoleh data penelitian. Adapun populasi dalam penelitian ini adalah seluruh auditor yang bekerja di BPKP Perwakilan Provinsi Kalimantan Barat. Teknik penentuan sampel menggunakan purposive sampling. Sampel yang diperoleh dalam penelitian ini adalah sebanyak 36 responden. Teknik analisis data dalam penelitian ini adalah dengan metode Structural Equation Modelling (SEM) dengan pendekatan Partial Least Squares (PLS) menggunakan perangkat lunak WarpPLS 7.0.Hasil penelitian menunjukkan bahwa pengalaman audit dan keahlian audit tidak berpengaruh terhadap audit judgment, kompleksitas tugas mampu memoderasi (memperlemah) antara pengaruh pengalaman audit terhadap audit judgment, namun kompleksitas tugas tidak mampu memoderasi (memperkuat) pengaruh keahlian audit terhadap audit judgment.Kata kunci: Pengalaman Audit, Keahlian Audit, Kompleksitas Tugas, Audit JudgmentDAFTAR PUSTAKAAlfadhly, A. S. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Audit Judgment Pada Auditor BPKP Provinsi Sumatera Utara (Doctoral dissertation).Andryani, H., Piturungsih, E., & Furkan, L. M. (2019). Pengaruh Tekanan Ketaatan, Keahlian Audit dan Pengalaman Audit Terhadap Audit Judgment dengan Kompleksitas Tugas Sebagai Pemoderasi. Jurnal Riset Akuntansi Aksioma, 18(2), 79-115.Cnnindonesia.com/ekonomi/20190628124946-92-407304/kemenkeu-beberkan-tiga-kelalaian-auditor-garuda-indonesia (diakses tanggal 4 September 2021).Dilla, P. A. M. (2021). Pengaruh Independensi, Kompetensi Dan Skeptisme Profesional Terhadap Kualitas Audit Judgment. Hita Akuntansi dan Keuangan, 2(2), 333-349.Gede Juliarsa, S. E., & Juliarsa, G. (2016). Kompleksitas tugas sebagai pemoderasi pengaruh orientasi tujuan dan self-efficacy pada audit judgment. Jurnal Ilmiah Akuntansi dan Bisnis, 11(1).Gracea, A., Kalangi, L., & Rondonuwu, S. (2017). Pengaruh keahlian auditor, pengetahuan auditor dan kompleksitas tugas terhadap audit judgment (studi kasus pada BPK RI perwakilan provinsi Sulawesi Utara). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 5(2).Hartono, T. (2019) Pengaruh Due Professional Dan Akuntabilitas Terhadap Kualitas Audit Sektor Publik Dengan Etika Auditor Sebagai Pemoderasi Studi Kasus Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Perwakilan Provinsi Kalimantan Barat. Skripsi. Pontianak: Universitas Tanjungpura.Humaira, N. F., Surya, R. A. S., & Zarefar, A. (2019). Pengaruh Tipe Kepribadian, Penerimaan Perilaku Disfungsional Dan Insentif Terhadap Audit Judgement Dengan Kompleksitas Tugas Sebagai Variabel Moderasi (Studi Pada Bpk Perwakilan Provinsi Riau, Sumatra Barat Dan Kepulauan Riau). Jurnal Akuntansi Keuangan dan Bisnis, 12(2), 125-134.Irwanto, F., Karamoy, H., & Datu, C. (2017). Analisis faktor–faktor yang mempengaruhi audit judgment pada auditor BPK RI. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(1).Ismunawan, I., & Triyanto, E. (2020). Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta). Jurnal Akuntansi dan Pajak, 20(02).Listianti, S. (2018). Pnegaruh Gender, Pengalaman Auditor, Tekanan Ketaatan, Kompleksitas Tugas Dan Independensi Terhadap Audit Judgment (Studi Empiris Pada BPKP Perwakilan Riau) (Doctoral dissertation, Universitas Islam Negeri Sultan Syarif Kasim Riau).M.D Ulum, I. (2009). Audit Sektor Publik Suatu Pengantar. Malang: PT Bumi Aksara.Maryani, W., & Ilyas, F. (2017). Pengaruh Skeptisme, Pengalaman Auditor Dan Self Efficacy Terhadap Audit Judgment (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu). Jurnal Akuntansi, 7(3), 35-52.Mawarni. S. (2020). Pengaruh Kompleksitas Tugas, Takanan Anggaran Waktu, Gender dan Pengalaman Audit Terhadap Audit Judgment. (Skripsi). Fakultas Ekonomi dan Bisnis Universitas Tanjungpura Pontianak.Nasional.kompas.com/read/2018/02/12/17243421/auditor-utama-bpk-dituntut-15-tahun-penjara (diakses tanggal 20 September 2021).Nirmala, M. R. V., & Latrini, M. Y. (2017). Pengaruh Keahlian, Tekanan Ketaatan, Tekanan Waktu Terhadap Kualitas Audit Judgment Dengan Kompleksitas Tugas Sebagai Pemoderasi. E-Jurnal Akuntansi, 19(1), 683-711.Nugraha, A. P., & Januarti, I. (2015). Pengaruh Gender, Pengalaman, Keahlian Auditor dan Tekanan Ketaatan Terhadap Auditor Judgement Dengan Kompleksitas Tugas Sebagai Variabel Moderasi Pada BPK RI Jawa Tengah (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).Praditaningrum, A. S., & Januarti, I. (2012). Analisis faktor-faktor yang berpengaruh terhadap audit judgment (studi pada BPK RI perwakilan provinsi Jawa Tengah) (Doctoral dissertation, Fakultas Ekonomika dan Bisnis).Putra, A. M. T., & Rani, P. (2016). Pengaruh Gender, Kompleksitas Tugas, Pengalaman Auditor dan Kompetensi Profesional Terhadap Audit Judgement (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Wilayah DKI Jakarta dan Tangerang Periode 2016). Jurnal Akuntansi dan Keuangan, 5(2), 80-100.Ratag, B. J. H., & Werimon, S. (2021). Pengaruh Pengalaman Audit, Keahlian Audit, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Pada BPK-RI Perwakilan Provinsi Papua Barat). JFRES: Journal of Fiscal and Regional Economy Studies, 4(1), 23-31.Rizki, S., Saftiana, Y., & Kalsum, U. (2020). Pengaruh Pengalaman Auditor, Pengetahuan Auditor, Tekanan Ketaatan dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Empiris Pada BPK RI Sumsel) (Doctoral dissertation, Sriwijaya University).Rosadi, R. A., & Waluyo, I. (2017). Pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu dan Pengalaman Audit terhadap Audit Judgment. Nominal: Barometer Riset Akuntansi dan Manajemen, 6(1), 124-135.Rumengan, V., Tinangon, J. J., & Pangerapan, S. (2018). Pengaruh Obedience Pressure Dan Self-Efficacy Terhadap Audit Judgement Pada Auditor Perwakilan BPKP Provinsi Sulawesi Utara. Going Concern: Jurnal Riset Akuntansi, 13(02).Sambodo, B., & Fitriani, I. (2020). Pengaruh Tekanan Ketaatan, Kompleksitas Tugas Dan Keahlian Audit Terhadap Audit Judgment. Jurnal Ilmiah Wahana Bhakti Praja, 10(2), 315-323.Sanger, C. L., Ilat, V., & Pontoh, W. (2016). Pengaruh Pengalaman Audit, Keahlian Audit dan Tekanan Ketaatan terhadap Audit Judgment BPK RI Perwakilan Provinsi Sulawesi Utara. Accountability, 5(2), 11-22.Sari, N. L. P. L., & Putra, I. M. E. L. (2021). Pengaruh Self Efficacy, Senioritas Auditor Dan Reward Terhadap Audit Judgment. Hita Akuntansi dan Keuangan, 2(3), 369-385.Simbolon, A. K., Panjaitan, R. A., Sebayang, J., Tarihoran, C., & Tobing, M. L. (2019). Pengaruh Pengalaman Auditor, Locus of Control dan Pengetahuan Mendeteksi Kekeliruan terhadap Audit Judgment di Kantor BPKP Perwakilan Sumatera Utara. Owner: Riset dan Jurnal Akuntansi, 3(2), 239-249.Solimun, Dr, Ir, MS, & Fernandes, Dr. Adji. A. R, S.Si, M.Sc. (2017). Metode Statistika Multivariat Pemodelan Persamaan Struktural (SEM) Pendekatan WarPLS. Malang: UB Press.Sudaryono. (2017). Metodologi Penelitian. Depok: PT RajaGrafindo Persada.Sugiyono. (2018). Metode Penelitian Kuantitatif Kualitatif dan R&D. Yogyakarta: Alfabeta, CV.Sunyoto, D (2013) Auditing Pemeriksaan Akuntansi. Yogyakarta. CAPS (Center of Academic Publishing Service).Sunyoto, D. (2013). Metodologi Penelitian Akuntansi. Yogyakarta: PT Refika Aditama.Surya, L. P. L. S., Dwirandra, A. A. N. B., & Suputra, I. D. (2017). Komitmen Organisasi Memoderasi Pengaruh Kompleksitas Tugas Pada Audit Judgment. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 6, 1909-1938.Ulandari, N. (2018). Pengaruh Gender, Keahlian Audit dan Tekanan Ketaatan Terhadap Audit Judgement (Studi Empiris pada Inspektorat di Kota Pariaman dan Kabupaten Padang Pariaman). Jurnal Akuntansi, 6(2).Vincent, N., & Osesoga, M. S. (2019). Pengaruh Pengalaman Auditor, Keahlian Auditor, Independensi, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgement. Ultima Accounting: Jurnal Ilmu Akuntansi, 11(1), 58-80.Widyakusuma, A., Sudarma, M., & Roekhudin, R. (2019). The Effect of Professionalism and Experience on Audit Judgment with Task Complexity as a Moderating Variable. International Journal of Multicultural and Multireligious Understanding, 6(2), 97-112
Leonardus Lessius (1554-1623) – Moral Theology and Natural Law on Wrongs and Restitution
No full textU razvoju prava delikata posebno mesto pripada moralnim teolozima
15-17. veka okupljenima u čuvenoj školi prirodnog prava u Salamanki (Španija) koji
su svoja učenja izgradili tumačeći delo Tome Akvinskog. Istaknuti predstavnik ove
škole je Leonardus Lessius (1554-1623), flamanski moralni teolog iz Antverpena.
Njegovo najpoznatije delo De iustitia et iure koje je objavio 1605. godine, u osnovi
je sistematska rasprava o najvažnijim moralnim i pravnim pitanjima, pri čemu je
autor na svoj način sintetizovao religiju i pravo. Za imovinskopravne aspekte njegovog
učenja o deliktima važno je izlaganje o deliktima i o restituciji (De iniuriis et
damnis in omnibus humanorum bonorum generibus, et necessaria restitutione) koje
je smešteno u okvir druge knjige ove rasprave. U članku se ispituju najvažniji elementi
njegove doktrine. Osim najvažnijih pojmova kao što su vrlina, greh, pravda i
nepravda, za delikte su posebno važni iniuria, damnum, culpa, restitutio, satisfactio.
Posebno se ispituje uticaj rimskog prava i Akvilijevog zakona na ovu doktrinu.The doctrine of moral theologians, followers of Thomas Aquinas, played an important
role in the development of the law of wrongs. One of the distinguished thinkers
was Leonardus Lessius (1554-1623), Flemmish moral theologian from Antwerp. In
his major synthesis of religion and law, presented in his famous book De iustitia et
iure ceterisque Virtutibus Cardinalibus published in 1605, he discusses religious,
moral and legal issues. The doctrine of wrongs, especially its patrimonial aspects,
is elaborated in the second volume, under the title De iniuriis et damnis in omnibus
humanorum bonorum generibus, et necessaria restitutione. The author of the present
paper analyses the main elements of the doctrine such as peccatum, iustitia,
iniuria, damnum, culpa, restitutio, satisfactio, also discussing the issue of the influence
of Roman law and the Aquilian statute on the doctrine of Leonardus Lessius
DETERMINAN AUDIT JUDGMENT PADA AUDITOR PEMERINTAH
No full textThis study aims to determine the effect of audit experience, audit expertise, and task complexity on audit judgment. The research was conducted at Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Kalimantan Barat. The data yang used in this study is the primary data in the form of questionnaire data. Audit experience, expertise, task complexity, and judgment are measured on a Likert score scale of 1-5. This research uses quantitative analysis methods, including descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression, T-tests, F tests, and coefficient of determination tests (R2). The results of this study show that audit experience and expertise do not affect audit judgment. Meanwhile, the complexity of the task affects the audit judgment
RF Power Amplifier Test System: for Interpolating-supply Power Amplifiers
No full textThe objective of the bachelor graduation project detailed in this thesis is the development of a system suited for testing radio frequency (RF) power amplifiers (PAs). This PA test system is in particular set up for testing two-transistor interpolating-supply amplifiers.Interpolating-supply PAs are efficiency-enhanced by employing multiple transistors supplied by different, fixed drain supply voltages, leading to different efficiency characteristics, which are then combined by switching between the transistors, resulting in an enchanced overal efficiciency. Turning on the right amplifying transistor takes place digitally by pre-adjusting the different data inputs or control of gate biases.The PA test system is required to provide support for measurement and signal generation for 40 dBm output power of a 20 dB gain PA. Moreover, it is required to provide remote control access to the measurement equipment and automation of the tests, implemented in MATLAB.The to-be-measured PA performance metrics were constrained to static tests for drain efficiency, power-added efficiency, AM/AM distortion, total harmonic distortion (THD) and intermodulation distortion (IMD).In order to meet the requirements while making use of the available resources, it was recognized that the following subsystems were necessary:• Baseband signal generation using a DAC;• RF signal generation using a to-be-calibrated IQ modulator;• Pre-amplifier, by own design; and• Spectrum analyzer, controlled remotely.The baseband signal generation subsystem was characterized with respect to noise and gain performance, which resulted in the making of noise-reducing LC low-pass filters. The provided IQ modulators were successfully calibrated for device non-idealities in an automated MATLAB GUI, allowing for clean RF signal generation. Three pre-amplifiers with over 27.5 dB power gain were realized for sufficient PA input power. A set of MATLAB functions and scripts for the spectrum analyzer and top-level control was written, enabling semi-automatic PA testing.At the time of writing this thesis, the PA test system was put in use to characterize and evaluate two interpolating supply PAs. For automation, another GUI was implemented for the PA test system. The system proved to be able to determine PA input, output and DC power to measure the gain, linearity and efficiency in multiple static tests and for different PA bias conditions. Also THD and IMD for single-transistor were measured using the PA test system. The results were to a realistic extent similar to the simulated PA characteristics, aside from some anomalies which could possibly be explained by PA design implementation mistakes or test system nonidealities
An IR-UWB pulse generator based on switched capacitors RF-DAC
No full textThis is an IR-UWB pulse generator design, which is based a switched-capacitor RF-DAC. This chip is taped out by Global Foundries 40nm CMOS LP process
RF Power Amplifier Efficiency Enhancement
No full textIn this thesis, a new RF Power Amplifier design is proposed that targets for improving the efficiency profile of classical RF Amplifiers. This RF Power Amplifier is especially designed for modulation schemes that need a PA with high PAPR. The PA consists of two different stages that will be digitally controlled. One of these stages has an optimized efficiency profile for supporting input signals with nominal power and the other stage has an optimized efficiency profile for supporting input signals with peak power. The PA has been designed with GaN HEMT's which perform very well at high frequencies while delivering high power.The PA has been designed to perform optimally for frequencies around 100 MHz. Simulations show that at peak power, which is 40 dBm for this amplifier design, the PA has an efficiency of 63.5%. At 6 dB power back-off, the PA has an efficiency of 65.5%. The PA has a gain of approximately 20 dB at peak power level and approximately 18 dB at nominal power level. Furthermore the stability of the PA is optimized for the carrier frequency of the input signal. At 100 MHz the Rollet Stability Factor K is of magnitudes higher than unity which guarantees the stability of the circuit. Furthermore a PCB has been developed to do some investigations in how this new PA design will perform in practice. Measurements on this PCB show that in power back-off a maximum efficiency of 63% can be reached. Results of the performance at peak power show that the efficiency reaches a maximum level of 37%. A possible reason for this is insufficient suppression of undesired harmonics.Electrical Engineerin
Leonardus Lessius (1554–1623) and Moral Theology on Money-Loan and Usury : on the Margins of the Scientific Legacy of Obrad Stanojević
No full textObrad Stanojević (1934–2011) u svojoj knjizi Zajam i kamata rasvetljava, između
ostalog, ulogu zajma u vreme rađanja kapitalističkog društva u Evropi. U
toj knjizi on ukazuje na stavove doktrine o zajmu i kamatama, na promenu tih
stavova, u čemu su naročito važnu ulogu imali teolozi katoličke crkve. Stanojević
se sumarno osvrće na stavove Tome Akvinskog. U radu se detaljnije analiziraju pogledi
jednog od sledbenika Tome Akvinskog, uglednog moralnog teologa Leonarda
Lesija (1554–1623) iz Antverpena, pripadnika španske škole prirodnog prava. U
sistematskoj raspravi De iustitia et iure iz 1605. godine, on raspravlja o najvažnijim
moralnim i pravnim pitanjima. U glavi dvadesetoj druge knjige, posvećenoj zajmu i
kamati (De mutuo & usura), on iznosi argumente u prilog trgovačkom zajmu. Takođe,
moralnim, pravnim i ekonomskim argumentima brani i takozvani trostruki
ugovor (contractus trinus, lib. 2, chap. 25, dub. 3), koji su tradicionalisti smatrali
implicitnim zajmom. Tim svojim stavovima daje legitimitet novim pravnim oblicima
trgovinskog prava koji su pogodovali rađanju i razvoju kapitalizma u Evropi.The doctrine of moral theologians, followers of Thomas Aquinas, played an
important role in the development of the commercial law. One of the distinguished
thinkers was Leonardus Lessius, Flemmish moral theologian from Antwerp. In his
major synthesis of religion and law, presented in his famous book De iustitia et iure
ceterisque Virtutibus Cardinalibus published in 1605, he discusses religious, moral
and legal issues. Lessius’ exposition on money-loan and usury (Lib. 2, cap. 20, dub.
1–24), and particularly on so called contractus trinus (Lib. 2, cap. 25. dub. 3) is the
subject of the analysis in this paper. Although many jurists and theologians considered
contractus trinus as implied money-loan with usury and therefore illegal,
Lessius defended it as moral, lawful and just. He also justified it from the economical
point of view. In this way he supported new commercial practices in favor of
developing capitalism in the Europe of the time. The author also reminds on the
pioneer book on the subject in Serbian language by Obrad Stanojević (1934–2011)
Identitas Moral: Rekonstruksi Identitas Keindonesiaan pada Era Globalisasi Budaya
No full textThis article discusses about the process of identity reconstruction of actor in KISS community in the era of cultural globalization. Using a qualitative method and Zygmunt Bauman’s concept of liquid modernity and moral agency as framework analysis, this study shows how the construction of moral identity process begins with the actor disquite over the state of traditional culture in globalization era. The author argues that the expression of the identity of actor through this social movement will create the role of cultural diversity in the era of cultural globalization and liquid modernity. The author wants to move away from an agentless view of globalization process by viewing at the dynamics of the agency. Through agents and the form of moral agency, the author also argues that in the process and impact of globalization, people are not retained on the condition of “is” or structural pressure, but their is an optimism to see any hope on the condition that “should” or a better from an identity consciousness and moralit
High Efficiency Power Amplifiers for 77GHz Automotive RADARs
No full textAutomotive RADARs have gained popularity recently as a means to sense obstacles and avoid collisions, thus preventing loss of life related to vehicular incidence. Research in object detection is increasingly tending towards the 77GHz automotive RADAR band, owing to the availability of larger bandwidths, resulting in high range resolution. Another advantage of the frequency band comes from the absorption properties of the atmosphere, which limits the range and allows multiple vehicles to use RADARs with minimum interference.A Power Amplifier is the most power hungry block in a transmitter-receiver chainand must be designed for high power efficiency, in order to mitigate radiative and more importantly heat losses. However, achieving high efficiency within the target automotive RADAR band proves to be challenging, specifically in case of integrated CMOS PAs. This thesis presents a study of Injection Locked Power Amplifiers (ILPA) in detail and proposes an architecture to meet the RADAR specification. The thesis also highlights passive loss models and provides a theoretical analysis of multi-stage power amplifiers by deriving an expression for the total efficiency of such a PA.Furthermore, this thesis proposes a design procedure and highlights the design process in 40nm CMOS technology. Emphasis is also placed on the study of the active device available in the PDK. The designed integrable PA shows a peak output power of 13dBm with a PAE=17% and gain=16dB within a 5GHz band centered around 78.5GHz
A critical analysis of the extent to which SA law protects the surface rights of landowners over whose property mining rights have been granted
No full textMini Dissertation (LLM)--University of Pretoria, 2018.The MPRDA has drastically changed the regulation of mining by placing the mineral resources of South Africa under the custodianship of the State. The MPRDA does not recognise the existence of the common law mineral rights as they existed prior to the promulgation of the MPRDA.
Whereas anyone is now free to apply for mining rights from the State and once granted the holder of the mining right is entitled to access the land upon which the mining right is granted, the surface rights landowner on the other hand, is required by law to sacrifice some of his/her rights to facilitate mining activities. The surface rights landowners are however not entitled to compensation for the loss of minerals that are part of their ownership of the land.
The focus of this Study is to conduct a critical analysis of the South African law – to establish to what extend it protects the surface rights of the landowners. In the process of analysing the available remedies, the author will focus on how compensation for loss or damage as a remedy, developed through the South African common law (Roman and Roman Dutch Law), and how this remedy worked pre-MPRDA and how it is provided for in the MPRDA.
The Study will also undertake a brief comparative analysis of mining legislation of Western Australia and Ghana to bench mark the MPRDA compensation provisions and will conclude by recommending possible ways in which the MPRDA could be improvePublic LawLLMUnrestricte
