Anugrah, Rita
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Journal : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

PENGARUH KAPASITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH (Survei Pada SKPD se-Kabupaten Bintan ) Putra, Firmansyah Dwi; Anugrah, Rita; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of human resource capacity, utilization of information technology and internal accounting control on the reliability of district financial government report of Bintan District. The data in this study used the primary data obtained from distributing questionnaires to head and accounting/ financial administration staff of Bintan district which amounted to 60 institution. This study used multiple regression analysis method using SPSS version 20 The results of this study indicate that human resource capacity, utilization of information technology, and internal accounting control have a positive effect on the reliability of local government financial reporting in Bintan Regency. With significance value for human resource capacity variable is 0,000, variable utilization of information technology equal to 0,014 and internal accounting control variable 0.000.Keywords :Reliability, Human Resource Capacity, Utilization of Information Technology and Internal Accounting Control System
PENGARUH PENGALAMAN AUDITOR, TIME BUDGET PRESSURE, AKUNTABILITAS DAN KOMPLEKSITAS TERHADAP KUALITAS AUDIT (Studi Empiris BPKP RI Perwakilan Provinsi Riau) Rakhmawati, Rizka; Anugrah, Rita; Supriono, Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aimed to determine the influence of Auditor Experience, Time budget pressure, Accountability And Complexity Towards, Audit Quality at Audit Board Of the Republic Of Indonesia/ BPKP-RI Riau Province. The Population used was auditors who worked at the development and audit agency of the Republic Of Indonesia/ BPKP-RI in Pekanbaru totaling 36 auditors, with samples obtained many as 30 auditors, using sampling census sampling technique. The tool used statistical test is Statistical Product and Service Solution (SPSS) ver. 21. Windows and Microsoft Excel 2010. Result of research showed that: 1) auditor experience has significant effect on audit quality, 2) time budget pressure has significant effect on the audit quality, 3) accountability has significant effect on the audit quality, and 4) complexity has influence significant to audit quality.Keywords : Audit Quality, Auditor Experience, Time Budget Pressure, Accountability, Complexity.