Determinan Kualitas Audit Dan Faktor-faktor Yang Berpengaruh Terhadap Auditee Satisfaction (Studi Empiris Pada Auditor Internal Bank Umum Syariah Di Indonesia)

The purpose of this study is to analyze the influence of Independence, Competenceand Islamic work Ethics partially and simultaneously to the Audit Quality . The nextpurpose is to analyze the influence of Audit Quality, Audit Services Portfolio and AuditFirm Reputation partially and simultaneously against Auditee Satisfaction on IslamicBanks in Indonesia. This study is expected to provide benefit to the development ofknowledge, particularly in the field of accounting and auditing, Government, IslamicBank, Indonesian Institute of Accountants (IAI ), Indonesian Institute of Certified PublicAccountants (IAP ), the auditors and the Audit Firm (KAP). The results are expected toprovide information for various parties accurately and meaningfully as a solution todetermine the variables that affect the Auditee Satisfaction and Audit Quality at IslamicBank in Indonesia. Limitations of the study include: (1) The extent of the problem whichstudied in determining the factors that can affect the Audit Quality and Auditee Satisfactionin Islamic Bank in Indonesia , (2) Limitation of the study lies in the data acquisition, (3)This study only emphasized the perception of the factors that may affect Audit Quality andAuditee Satisfaction.This study used primary data through questionnaires with the population ofinternal auditors of Islamic Banks in Indonesia. This study used a quantitative approachand in terms of the type of investigation, this study is causal. Based on the time horizonthe study is cross-sectional (one - shot ) because the data was collected only once . Before using the data to test hypothesis, the validity and reliability test should be done first.Data analysis uses Structural Equation Model (SEM) supported by AMOS software.Based on the test results, it shows that Independence, Competence and Islamic workEthics partially or simultaneously affect the Audit Quality significantly. The next stage oftesting Audit Quality partially has no significant effect on the Auditee Satisfaction. WhileAudit Service Portfolio and Audit Firm Reputation either partially or simultaneouslyhave significant effect on the Auditee Satisfaction. Simultaneously the three variablesAudit Quality, and Audit Services Portfolio and Reputation of Audit Firm havesignificant effect on the Auditee Satisfaction.

FAKTOR YANG MEMPENGARUHI KEUANGAN DAERAH

This study aims to analyze the influence of government internal control system and internal control on fraud prevention and its implications on the quality of local financial statements. The sample used in this study were is 89 respondents to local government officials Bogor and Depok. The test is done by using multiple linear regression analysis, the data is processed using SPSS. The result of the research shows that the influence of internal control system influences positively to fraud prevention, while internal control has no effect on fraud prevention, while fraud prevention has a positive effect on the quality of financial statements. The Government Internal Control System has a negative effect on the quality of Regional Financial Report and Internal Control has a positive effect on the Quality of Local Financial Report. Internal control system of government indirectly affect the quality of local financial statements through fraud prevention, internal control directly affect the quality of local financial statements through fraud prevention. Fraud prevention has a greater impact on the quality of local financial statements. Internal control system of a business entity is strong, then the possibility of the occurrence of errors and fraud can be minimized It means that the more successful prevention fraud the quality of financial reporting of the region is increasing

DETERMINAN KUALITAS AUDIT DAN FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDITEE SATISFACTION (STUDI EMPIRIS PADA AUDITOR INTERNAL BANK UMUM SYARIAH DI INDONESIA)

The purpose of this study is to analyze the influence of Independence, Competence and Islamic work Ethics partially and simultaneously to the Audit Quality . The next purpose is to analyze the influence of Audit Quality, Audit Services Portfolio and Audit Firm Reputation partially and simultaneously against Auditee Satisfaction on Islamic Banks in Indonesia. This study is expected to provide benefit to the development of knowledge, particularly in the field of accounting and auditing, Government, Islamic Bank, Indonesian Institute of Accountants (IAI ), Indonesian Institute of Certified Public Accountants (IAP ), the auditors and the Audit Firm (KAP). The results are expected to provide information for various parties accurately and meaningfully as a solution to determine the variables that affect the Auditee Satisfaction and Audit Quality at Islamic Bank in Indonesia. Limitations of the study include: (1) The extent of the problem which studied in determining the factors that can affect the Audit Quality and Auditee Satisfaction in Islamic Bank in Indonesia , (2) Limitation of the study lies in the data acquisition, (3) This study only emphasized the perception of the factors that may affect Audit Quality and Auditee Satisfaction.This study used primary data through questionnaires with the population of internal auditors of Islamic Banks in Indonesia. This study used a quantitative approach and in terms of the type of investigation, this study is causal. Based on the time horizon the study is cross-sectional (one - shot ) because the data was collected only once . Before using the data to test hypothesis, the validity and reliability test should be done first.Data analysis uses Structural Equation Model (SEM) supported by AMOS software. Based on the test results, it shows that Independence, Competence and Islamic work Ethics partially or simultaneously affect the Audit Quality significantly. The next stage of testing Audit Quality partially has no significant effect on the Auditee Satisfaction. While Audit Service Portfolio and Audit Firm Reputation either partially or simultaneously have significant effect on the Auditee Satisfaction. Simultaneously the three variables Audit Quality, and Audit Services Portfolio and Reputation of Audit Firm have significant effect on the Auditee Satisfaction

IMPLEMENTASI KEGIATAN 5M DI PONDOK PESANTREN MIFTAHUL ULUM KABUPATEN PURBALINGGA

Pandemi Covid-19 hingga kini belum usai. Adanya pandemi ini memberikan dampak yang besar dalam kehidupan sehari-hari. Tentunya hal ini bukanlah persoalan yang mudah. Masyarakat harus menjalani kehidupan dengan gaya hidup baru atau yang biasa disebut dengan New Normal. Menindaklanjuti permasalahan ini pemerintah menghimbau seluruh masyarakat untuk selalu menerapkan protokol kesehatan dengan 5M ( memakai masker, menjaga jarak mencuci tangan, menjauhi kerumunan serta membatasi mobilitas). Dengan menerapkan protokol kesehatan ini, diharapkan dapat mencegah penyebaran Covid-19. Himbauan dari pemerintah berupa 5M ini hendaknya dapat dipahami dan dipatuhi oleh seluruh kalangan masyarakat tak terkecuali bagi para santri yang tinggal di pondok pesantren. Penelitian ini akan membahas tentang implementasi kegiatan 5M yang diberlakukan di Pondok Pesantren Miftahul Ulum yang berada di Kabupaten Purbalingga. Penelitian ini menggunakan metode Riset Implementasi di mana peneliti mengambil data penelitian secara kualitatif dan juga kuantitatif. Responden dalam penelitian ini adalah seluruh warga Pondok Pesantren Miftahul Ulum Purbalingga yang berjumlah 159 orang. Responden tersebut terdiri dari terdiri dari pengasuh pondok, pengurus pondok serta santri putra dan putri. Tujuan penelitian ini adalah untuk mengetahui bagaimana implementasi pemberlakuan kegiatan 5M yang diterapkan di Pondok Pesantren Miftahul Ulum Purbalingga. Dari penelitian, didapatkan hasil 80% warga Pondok Pesantren Miftahul Ulum telah melakukan kegiatan 5M dengan baik namun, terdapat beberapa faktor hambatan yang muncul baik dari dalam (individu) maupun dari luar (lingkungan) sehingga, protokol kesehatan ini tidak berjalan maksimal. &nbsp