HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI (Studi pada Kementerian Keuangan Republik Indonesia)
This study investigated the relationship between auditee�s perceptions of the unqualified opinion with organizational accountability. The relationship described by the influence of the target attained an unqualified audit opinion on the financial statements with auditee activities that meet the cr...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: |
| _version_ | 1797033459667959808 |
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| author | , Wahyu Triyoga , Rusdi Akbar, M.Sc., Ph.D.,CMA. |
| author_facet | , Wahyu Triyoga , Rusdi Akbar, M.Sc., Ph.D.,CMA. |
| author_sort | , Wahyu Triyoga |
| collection | UGM |
| description | This study investigated the relationship between auditee�s perceptions of the
unqualified opinion with organizational accountability. The relationship described by
the influence of the target attained an unqualified audit opinion on the financial
statements with auditee activities that meet the criteria favor organizational
accountability. Unqualified opinion perceived by the auditee through enhanced
Accounting and Budget System, Internal Control Systems, and Human Resources.
While auditee perceive organizational accountability consist of Information, Personal
Values, and Enforcement Rules. Initial hypothesis that was built for the relationship
between the Accounting and Budget System, Internal Control Systems, and Human
Resources to the unqualified audit opinion. The next hypothesis, identifying the
relationship between Information, Personal Values, and Enforcement Rules with
organizational accountability.
Partial Least Square-Structural Equation Model (PLS-SEM) technique was
used to analyze the model and discussion of research and hypothesis testing in
research. The data obtained through questionnaires filled out by the auditee or official
budget spending units (KPA, PPK, PPSPM, and Treasurer) processed using
SmartPLS 2.0M3. Results of studies using quantitative as well as qualitative
approach by interviewing several officials present perception of the auditee
attainment unqualified audit opinion related to organizational accountability, through:
(a) the auditee effort to achieve the best audit opinion by encouraging leadership
commitment to assess the performance of the overall, (b) internalization of
organizational values on each individual employee, (c) develop and budgetary
accounting system that can produce information that is easily understood, and (d)
establish rules and internal control systems that are sensitive to the needs of risk
identification. Organizational accountability can be implemented through the
achievement of an unqualified opinion can be supported by the factors that affect it. |
| first_indexed | 2024-03-13T22:54:15Z |
| format | Thesis |
| id | oai:generic.eprints.org:120898 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:54:15Z |
| publishDate | 2013 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:1208982016-03-04T08:44:27Z https://repository.ugm.ac.id/120898/ HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI (Studi pada Kementerian Keuangan Republik Indonesia) , Wahyu Triyoga , Rusdi Akbar, M.Sc., Ph.D.,CMA. ETD This study investigated the relationship between auditee�s perceptions of the unqualified opinion with organizational accountability. The relationship described by the influence of the target attained an unqualified audit opinion on the financial statements with auditee activities that meet the criteria favor organizational accountability. Unqualified opinion perceived by the auditee through enhanced Accounting and Budget System, Internal Control Systems, and Human Resources. While auditee perceive organizational accountability consist of Information, Personal Values, and Enforcement Rules. Initial hypothesis that was built for the relationship between the Accounting and Budget System, Internal Control Systems, and Human Resources to the unqualified audit opinion. The next hypothesis, identifying the relationship between Information, Personal Values, and Enforcement Rules with organizational accountability. Partial Least Square-Structural Equation Model (PLS-SEM) technique was used to analyze the model and discussion of research and hypothesis testing in research. The data obtained through questionnaires filled out by the auditee or official budget spending units (KPA, PPK, PPSPM, and Treasurer) processed using SmartPLS 2.0M3. Results of studies using quantitative as well as qualitative approach by interviewing several officials present perception of the auditee attainment unqualified audit opinion related to organizational accountability, through: (a) the auditee effort to achieve the best audit opinion by encouraging leadership commitment to assess the performance of the overall, (b) internalization of organizational values on each individual employee, (c) develop and budgetary accounting system that can produce information that is easily understood, and (d) establish rules and internal control systems that are sensitive to the needs of risk identification. Organizational accountability can be implemented through the achievement of an unqualified opinion can be supported by the factors that affect it. [Yogyakarta] : Universitas Gadjah Mada 2013 Thesis NonPeerReviewed , Wahyu Triyoga and , Rusdi Akbar, M.Sc., Ph.D.,CMA. (2013) HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI (Studi pada Kementerian Keuangan Republik Indonesia). UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60936 |
| spellingShingle | ETD , Wahyu Triyoga , Rusdi Akbar, M.Sc., Ph.D.,CMA. HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI (Studi pada Kementerian Keuangan Republik Indonesia) |
| title | HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI
(Studi pada Kementerian Keuangan Republik Indonesia) |
| title_full | HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI
(Studi pada Kementerian Keuangan Republik Indonesia) |
| title_fullStr | HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI
(Studi pada Kementerian Keuangan Republik Indonesia) |
| title_full_unstemmed | HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI
(Studi pada Kementerian Keuangan Republik Indonesia) |
| title_short | HUBUNGAN ANTARA PERSEPSI AUDITEE ATAS OPINI AUDIT WAJAR TANPA PENGECUALIAN DENGAN AKUNTABILITAS ORGANISASI
(Studi pada Kementerian Keuangan Republik Indonesia) |
| title_sort | hubungan antara persepsi auditee atas opini audit wajar tanpa pengecualian dengan akuntabilitas organisasi studi pada kementerian keuangan republik indonesia |
| topic | ETD |
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