5 research outputs found
Pengaruh independensi, keahlian profesional, dan pengalaman kerja pengawas intern terhadap efektifitas penerapan struktur pengendalian intern pada Bank Syariah di kota Banda Aceh
No full textviii+50hlm.;29c
Pengaruh Komitmen Organisasi, Independensi Terhadap Kinerja Auditor BPKP Kota Banda Aceh
No full textThe purpose of this study was to examine the effect of organizational commitment and independency on auditor performance of Government of Internal Auditor. This study used questionnaire as an instrument to collect data. The questionnaires were distributed to auditors in the Government of Internal Auditor, Aceh Office. The number of respondents were 57 who were selected based on purposive sampling method. The data was analysed by using linear regression method. The result unveils that the organizational commitment and audit independency have significant effect on the Government of Internal Auditor
Memetik Hikmah dan Menangkap Peluang Ekonomi dan Keuangan Syariah dari Dampak Krisis Pandemi Covid
No full textPenelitian ini bertujuan untuk dan menganalisis sejauh mana peluang dari dampak pandemi covid-19 terhadap pelaku ekonomi dan keuangan syariah. Metode penelitian yang digunakan adalah metode deskriptif kualitatif, dengan menggunakan sumber data sekunder dari hasil penelitian, referensi dan berita online yang terkait langsung dengan penelitian ini. Penelitian ini dilakukan selama pandemi Covid-19 dalam rentang waktu bulan Maret sampai Desember 2020. Pandemi covid-19 yang terjadi saat ini sangat berdampak secara global. Dalam bidang perekonomian pandemic ini menyebabkan turunnya daya beli konsumen. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa perlu adanya langkah cepat, tepat dan nyata dari pemerintah maupun pelaku usaha untuk menanggulangi kerugian yang telah terjadi akibat pandemi serta melakukan pembaharuan dan evaluasi mengenai siklus usaha mengikuti keadaan yang tengah terjadi agar usaha dapat terus bertahan dan berkembang
The Role of Internal Control Systems and Good Corporate Governance in Fraud Prevention Efforts: A Literature Review
No full textThe act of fraud is an unethical act, it has a negative impact not only on individuals, organization and environment. This study analyses the role of internal control systems and good corporate governance in fraud prevention efforts. There are three main factors called the fraud triangle that motivate someone to commit fraud. Internal audit functions to assist management in detecting and preventing fraud that occurs in an organization in implementing good corporate governance. This is due to the absence of a good corporate governance mechanism. The role of internal auditors in detection and prevention efforts has a fairly strong role. And the role of internal auditors also has a very important role in good corporate governance. Literature studies from previous research and other related sources such as books, articles, and news are the methods used in this research. The method used in this research is literature review. The research conducted shows the results that a planned and structured internal control system can detect fraud. In addition, good corporate governance that is implemented by instilling good values will form a healthy company and avoid fraud. The internal control system has an important role in fraud prevention because with a system that is measurable and in accordance with the needs of the company, it will be easy to detect and prevent fraud. Easily detect and prevent fraud. GCG implementation can prevent fraud by implementing the GCG principles. An evaluation of the internal control system and GCG that is implemented needs to be done to increase the reliability of the system. This research is limited to the concepts of internal control system, good corporate governance, fraud, and articles on this topic
PENGARUH SIKAP SKEPTISME, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT ACEH: PENGARUH SIKAP SKEPTISME, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KANTOR INSPEKTORAT ACEH
No full textAbstract
The purpose of this study was to examine the attitude of skepticism, time pressure and independence jointly (simultaneously) and partially affecting audit quality at the Aceh Inspectorate Office. The data method will collect each variable as a value from each respondent and can be calculated through the Statistical Product and Service Solutions (SPSS) program version 22.0. The data analysis method uses statistical calculations and the SPSS program to test the predetermined hypothesis whether it can be accepted or rejected. In this study, statistical calculations used the Multiple Linear Regression Analysis Model. The research method used is quantitative with data collection techniques in the form of a questionnaire. The results of the study show that simultaneously the variables of skepticism, time pressure and independence have an influence on the quality of the audit results at the Aceh Inspectorate Office. Partially or individually (t test) skepticism (2.128 <1.681) had a low effect on audit quality at the Aceh Inspectorate Office, time pressure (5,542 <1,681) had a moderate effect on audit quality at the Aceh Inspectorate Office, independence (2.099 <1.681) has a low impact on audit quality at the Aceh Inspectorate Office.
Keywords: Skeptics, Time Pressure and Audit Quality Independence
Abstrak
Tujuan penelitian ini adalah untuk menguji sikap skeptisme, tekanan waktu dan independensi secara bersama-sama (simultan) dan parsial berpengaruh terhadap kualitas audit pada kantor inspektorat aceh. Metode data akan dihimpun setiap variabel sebagai suatu nilai dari setiap responden dan dapat dihitung melalui program Statistical Product and Service Solutions (SPSS) versi 22.0. Metode analisa data menggunakan perhitungan statistik dan program SPSS untuk menguji hipotesis yang telah ditetapkan apakah dapat diterima atau ditolak. Dalam penelitian ini perhitungan statistik menggunakan Model Analisis Regresi Linier Berganda. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data berupa kuisioner. Hasil penelitian menyebutkan secara simultan variabel sikap skeptisme, tekanan waktu dan independensi mempunyai pengaruh terhadap kualitas hasil audit pada Kantor Inspektorat Aceh. Secara parsial atau individual (Uji t) sikap skeptisme (2.128 < 1.681) berpengaruh secara rendah terhadap kualitas audit pada Kantor Inspektorat Aceh, tekanan waktu (5.542 < 1.681) berpengaruh secara sedang terhadap kualitas audit pada Kantor Inspektorat Aceh, independensi (2.099 < 1.681) berpengaruh secara rendah terhadap kualitas audit pada Kantor Inspektorat Aceh.
Kata Kunci : Sikap Skeptisme, Tekanan Waktu Dan Independensi Kualitas Audi
