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Journal : Widya Warta

VARIABEL ANTESEDEN DAN KONSEKUENSI DARI KINERJA KUALITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DENGAN BERSERTIFIKAT ISO 9000)

Widya Warta No. 02 Tahun XXXV / Juli 2011
Publisher : Jurnal Online Unika Widya Mandala Madiun

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Abstract

The purpose of this study is to investigate the influence of quality management control systems (quality goal, quality feedback, quality incentives) and environmental accounting on quality performance. The data used in this research were collected from finance, marketing, and production managers of manufacture companies with ISO 9000.The data collecting was done by mail survey on 483 questionnaries. The questionnaires which were relevant for the analysis were 113 in number. The data analysis was conducted by the use of SEM with AMOS ver. 5.0. The result shows that communication intensity of quality goal toward the labourers was not related to quality performance. The frequency of quality feedback was not related to quality performance. The improvement of incentives in relation to quality had a positive relationship with quality performance. The implementation of environmental accounting had no relationship with quality performance. Quality performance had no relationship with customer satisfaction. Quality performance had a positive relationship with financial performance. Customer satisfaction had a positive relationship with financial performance.

PENGARUH KOMITMEN, MOTIVASI, DAN ROLE STRESS TERHADAP KEPUASAN KERJA AKUNTAN PUBLIK

Widya Warta No. 02 Tahun XXXVI / Juli 2012
Publisher : Jurnal Online Unika Widya Mandala Madiun

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Abstract

The purpose of this research is to analyze the influence of commitment, motivation, and role stress toward job satisfaction of public accountants. The samples of this research were 52 public accountants that worked at registered public accountants office in East Java. The data were analyzed by the use of SPSS program. The result of the analysis showed that professional and organizational commitments influenced motivation; organizational commitment  influenced role conflict; organizational commitment did not influence role ambiguity; professional commitment did not influence job satisfaction; organizational commitment did not influence job satisfaction; motivation did not influence  job satisfaction;, role conflict did not influence  job satisfaction, and role ambiguity did not influence job satisfaction. Motivation, role conflict, and role ambiguity were not variables intervening between organizational and professional commitments toward job satisfaction.

Analisis Faktor-Faktor Kepuasan Auditee atas Kinerja Inspektorat sebagai Auditor (Studi Empiris pada Pemerintah Daerah Kota Madiun Tahun 2012)

Widya Warta No. 02 Tahun XXXVII /Juli 2013
Publisher : Jurnal Online Unika Widya Mandala Madiun

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Abstract

Auditing aims to ensure the implementation of     public accountability by both the central government and local government. The purpose of this study was to analyze the determinants of auditees’ satisfaction in the local government of Madiun. The object of this study was the agency/SKPD of Madiun government involved in the implementation of the financial administration of the area (the area of financial management powers) and responsible for the budget. It is an empirical study making use of purposive sampling technique to collect the data. The data were obtained through questionnaires. The questionnaires were 76 in number including 2 office heads, 1office secretary,11section heads, 16 sub- section heads, and 13 teasurers. The data were analyzed with the use of SPSS 15.0. The result of the study indicated that there were four variables which had relation with the auditees’ satisfaction namely, experience, industry expertise, member characteristics, and skeptical attitude. In addition, there were seven variables which had no relation with the auditees’ satisfaction. They are responsiveness, compliance, profesional care, commitment, executive involvement and conduct of audit field work.

PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN INFORMASI AKUNTANSI LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR BER-ISO 14000

Widya Warta No. 02 Tahun XXXVIII/ Juli 2014
Publisher : Jurnal Online Unika Widya Mandala Madiun

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Abstract

The purpose of this study was to investigate the influence of quality management control systems (quality goals, quality feedbacks and quality incentives) and environmental accounting on quality performance. The data used were collected from production managers of manufactur companies with ISO 14000. The data were obtained via mail survey on 414 questionnaires. The questionnaires which were relevant to the analysis were 46 in number. The analysis was conducted using SPSS ver. 12.The results showed that (1) communication intensity of quality goal toward the labourers was not significant to qualiy performance, (2) the frequency of quality feedback had a positive relationship with quality performance, (3) the improvement of incentives concerning quality had a positive relationship with quality performance, and (4) the implementation of environmental accounting had a positiverelationship with quality performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

Widya Warta No. 02 Tahun XXXIII / Juli 2009
Publisher : Jurnal Online Unika Widya Mandala Madiun

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Abstract

The  quality of auditing is the main focus of auditor ’s work in order to discover and report any breach in the accounting system of client’s company. It is determined by both competency and independency. The determinants of auditing quality in public sector are (1) the length of time which an auditor has spent to audit client’s company, (2) the number of client’s company audited by an auditor, (3) the size and financial condition of client’s company audited, (4) auditor’s work reviewed by the third party, (5) auditor’s independency, (6) the level of auditing fee, and (7) the planning of auditing quality. The characteristics of auditing quality improvement include (1) the level of education, (2) professionalism, (3) the understanding on internal controlling structure of client’s company, (4) the planning of auditing team, and (5) auditing performance of VFM.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INSPEKTORAT SEBAGAI AUDITOR PEMERINTAH (STUDI EMPIRIS PADA KANTOR INSPEKTORAT KOTA DAN KABUPATEN MADIUN)

Widya Warta No. 01 Tahun XL/Januari 2016
Publisher : Jurnal Online Unika Widya Mandala Madiun

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Abstract

The purpose of this study is to obtain empirical evidence regarding (1) the influence of competence, motivation and role suitability toward organizational commitment and (2) the influence of competence, motivation, role suitability and organizational commitment toward the performance of the government internal auditors. The unit of analysis is the behavior of the inspectorate internal auditors / employees. The population of this research is all the Madiun Municipality and Madiun Regency inspectorate officers who participate in regular inspection. While, the sample taken is 35 auditors. The data were obtained through questionaires directly distributed to the respondents. Variables in this research are competence, motivation, role suitability, organizational commitment and performance of the government internal auditors. The data were analyzed using SEM (Structural Equation Modeling) with the PLS ver 2.0. The results showed that (1) competence and role suitability did not influence organizational commitment, (2) motivation influenced organizational commitment, (3) competence, motivation and organizational commitment did not influence the performance of the government internal auditors, and (4) role suitability did not influence the performance of the government internal auditors.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI AUDITOR DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

Widya Warta No. 02 Tahun XLI/Juli 2017
Publisher : Jurnal Online Unika Widya Mandala Madiun

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Abstract

The research purpose was to obtain empirical evidences on the factors influencing the auditor performance with the auditor independence and the organizational commitment as the intervening variables. The research population was auditors working in the firm of auditors in central java. The samples were 28 auditors. The results showed that the understanding of good governance did not affect the performance of auditors but affected the independence of auditors. The leadership style did not affect the auditor performance or the organizational commitment. The organizational culture did not affect the auditor performance or the organizational commitment. The independence affected the performance of auditors. The organizational commitment affected the auditor performance. The understanding of good governance having an indirect effect on auditor performance through auditor independence was proven. The leadership style having an indirect effect on auditor performance through organizational commitment was not proven. The organizational culture having an indirect effect on auditor performance through organizational commitment was not proven.