Impact of Time Budget Pressure, Locus of Control, Independence, Professional Skeptisism and Audit Judgement on Audit Quality in Indonesian

This study aims to analyze the impact of Time Budget Pressure, Locus of Control, Independent, Professional Skepticism and Audit Judgment on Audit Quality (empirical study of Indonesian Supreme Audit Institution). This study uses primary data and uses a questionnaire for data collection. The sampling technique used was simple random sampling, namely 80 auditors. The method of collecting data uses a survey method by sending questionnaires directly to the respondent and the analytical method using multiple linear regression analysis. The results of this study indicate that time budget pressure has a negative effect on audit quality. Locus of control and independence have a positive effect on audit quality. Professional skepticism, Audit Judgment shows a positive effect on audit quality. Keywords: Audit Quality, Time Budget Pressure, Locus of Control, Independent, Professional Skepticism, Audit Judgment DOI: 10.7176/EJBM/11-27-10 Publication date:September 30th 201

Implikasi Rotasi Audit, Premature Sign Off, Emotional Quotient Dan Tekanan Waktu Terhadap Kualitas Audit

The purpose of this study was to determine the effect of Audit Quality issued by BPK-RI with Audit Rotation, Premature Sign Off, Emotional Quotient, and Time Pressure variables. The object of this research is the Republic of Indonesia Supreme Audit Agency (BPK-RI). This study indicates that the external factor, namely Audit Rotation, has a significant positive effect on Audit Quality and Time Pressure has an insignificant positive effect on Audit Quality. Meanwhile, Emotional Quotient and Premature Sign Off, internal factors, have an insignificant negative effect on Audit Quality

Dampak Akuntabilitas, Transparansi Dan Pengawasan Terhadap Pengelolaan Dana Desa

This study aims to determine the effect of accountability, transparency, and supervision on village fund management. The objects of this study were 10 villages located in Kaloran Subdistrict, Temanggung Regency. This study was conducted on 50 respondents using a quantitative descriptive approach. The results of this study indicate that accountability and transparency have a positive and significant effect on village fund management, while supervision has no significant effect. This study shows that transparency is a crucial factor in fund management, thus, needs to get more attention from stakeholders. The ineffectiveness of supervision shows that the village authorities need to collaborate with government officials and academics to create effective supervisory cooperation

Dampak Audit Judgment, Skeptisme Profesional, Situasi Audit Dan Lingkup Audit Terhadap Pemberian Opini Audit

The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Principal State Financial Audit IV (AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinants of the sample using a purposive sampling method. The design of this research a causal relationship. Therefore, the analysis of the data used is structural equation modeling using partial least squares. The result of this research suggests that the culture of the organization and the audit judgment professional skepticism, situation audit not significant impact on the implementation of the audit opinion. While the audit scope has some positive effects significantly on the implementation of the audit opinion. This is evidenced by the results of the partial test (t-test) demonstrated the significant value of one independent variable that supports the hypothesis

Dampak Pertumbuhan Ekonomi, Jumlah Penduduk Dan Belanja Modal Terhadap Pendapatan Asli Daerah

This study aims to determine the impact of economic growth, population, and capital expenditure on the original income of the district/city in Bengkulu Province. The population of this study is all regencies/cities in Bengkulu Province, amounting to 9 districts and 1 city. The sample consists of the entire population, using local government financial reports, regional financial statistical reports, and regional statistical reports for the period 2014 - 2018. The analytical method used in this study is the multiple linear regression analysis. The results of the study concluded that economic growth had a positive and significant impact on regional own-source revenue, the population had a positive and significant impact on regional own-source revenue, while capital expenditure had a positive and not significant effect on regional own-source revenuen. &nbsp

Analisa Rasio Kemandirian Daerah dan Rasio Keuangan Terhadap Kinerja Keuangan Pemerintah Daerah

This study aims to analyze the performance of local governments in all districts on the island of Sumatra for the 2015-2018 budget year. The data used is secondary data obtained from the Audit Board of the Republic of Indonesia in the form of a Budget Realization Report for the 2015-2018 fiscal year. This study is a descriptive study using an analysis of regional independence ratios and financial ratios to assess the performance of local governments in all districts on the island of Sumatra. The results showed that, the development of the level of regional independence of all districts on the island of Sumatra during 2015-2018 was at a low point, namely with an average yield of only 25%, so for the development of the level of efficiency in the management of regional expenditures of all districts on the island of Sumatra, it can be said less efficient. And then for the development of the level of effectiveness of the management of Regional Original Income, it can be said to be effective, namely with an average yield of above 90%, while for the growth rate of Regional Original Income it is still in a fluctuating condition

Determinan Kecenderungan Kecurangan Akuntansi

This research aims to prove the influence of the effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information against the tendency of accounting fraud. The object of this research was conducted on local government employees in the Pekanbaru City Regional Work Unit (SKPD) total 43 SKPD. This research was conducted against the 108 respondents using primary data through a questionnaire that was distributed directly to the respondents. The results of this study indicate that the effectiveness of internal control, compliance with accounting rules, compensation significant negative effect on the tendency of accounting fraud, and asymmetry of information significant positive effect on the tendency of accounting fraud. Test results revealed that the simultaneous effectiveness of internal control, compliance with accounting rules, compensation, and asymmetry information collectively influence the tendency of accounting fraud. Penelitian   ini  bertujuan   untuk  membuktikan   dampak   Keefektifan Pengendalian Internal, Ketaatan Aturan Akuntansi, Kesesuaian Kompensasi dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi. Objek penelitian ini dilakukan pada pegawai pemerintah daerah yang ada dalam Satuan Kerja Perangkat Daerah (SKPD) Kota Pekanbaru yang berjumlah 43 SKPD. Penelitian ini dilakukan terhadap 108 responden dengan menggunakan data primer melalui kuesioner yang disebarkan langsung kepada para responden. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi liner berganda. Hasil penelitian ini  menunjukan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi berpengaruh negatif signifikan terhadap kecenderungan kecurangan akuntansi dan asimetri informasi berpengaruh positif signifikan terhadap kecenderungan kecurangan akuntansi. Hasil uji simultan mengungkapkan bahwa pengendalian internal, ketaatan aturan akuntansi, kesesuaian kompensasi dan asimetri informasi secara bersama-sama berpengaruh terhadap kecenderungan kecurangan akuntansi

Effect of Self Assessment System, Electronic Invoice Number, and E-Invoice Application on Value Added Tax Revenue

This research aims to know the influence of the self-assessment system, the application of electronic invoice number (e-Nofa), an e-invoice to the VAT revenue 2017-2018. The object of this research is all taxable employers located in Jakarta. This research was done on 100 respondents by using a quantitative-descriptive approach. Thus, data analysis is used in statistic analysis in the double linear regression test and using SPSS 25. This research shows that either partially or simultaneously, the variable the self-assessment system, electronic invoice number (e-Nofa), and e-invoice on the VAT revenue. It has been proven from the result of (f) simulant test, and the result of (t) partial shows the significant point of three independent variables that support the hypothesis. Therefore, the accepted assumption is, there is influence between the self-assessment system, the application of electronic invoice numbers, and e-invoice to the VAT revenue.&nbsp

Pelatihan Pengelolaan Keuangan dan Pemasaran Untuk Pengembangan Usaha Warung di Kembangan Utara Jakarta Barat

Community service has been carried out by analyzing the situation of partners who do not get used to doing financial bookkeeping, how to serve food is still not arranged to attract consumers, the cooking area and guest room are not neat and less clean, also how to offer food to consumers that are still not friendly. For this reason, service partners are provided with food stalls by helping them to develop their food stalls. The activities carried out are providing knowledge about bookkeeping, financial management with theory and practice, marketing management, and entrepreneurship. Dining and dining room settings kitchen so that it looks clean and organized. The output of this service is so that the shop owner is more skilled in managing the rice shop business and it is hoped that knowing the above knowledge will be more developed and become the goal of consumers to eat at the rice shop. After training partners get financial knowledge, partners can do bookkeeping every day so that they can design their business development. Marketing and entrepreneurship knowledge can support the success of current and future rice food stalls and in the end, the development of rice stalls will improve the partners' lives and economies. Keywords: Finance, marketing, entrepreneurship &nbsp