Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi
Abstract
The role of supervisors as cooperative internal auditors is very important. Supervisors are tasked with supervising the operations of the cooperative and helping to achieve the goals set by the cooperative. This study aims to determine the effect of independence, competence, training, work experience, and education level on the performance of cooperative supervisors in Buleleng District. The number of samples in this study were 79 respondents. The analysis technique used is multiple linear regression. Research shows that all variables have a positive influence on supervisor performance. This study confirms the attribution theory.
Keywords: Independence; Competence; Training Work Experience; Education Level.
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References
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Kodyawati, P., & Dewi, L. G. K. (2019). Pengaruh Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhada[ Kinerja Pengawas Koperasi. E-Jurnal Akuntansi Universitas Udayana, 27, 1597–1627.
Mansouri, A., Pirayesh, R., & Salehi, M. (2011) . Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Business and Management, 4 (2), 17-25
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Murtini, N. N., & Juliarsa, G. (2017). Pengaruh Independensi, Keahlian Profesional, Pengalaman Kerja, Dan Tingkat Pendidikan Pada Kinerja Pengawas Koperasi. E-Jurnal Akuntansi, 20, 1390–1418. https://doi.org/10.24843/EJA.2017.v20.i02.p19
Nusabali. com. (n.d.). 24 Koperasi Menyerah di Buleleng. Retrieved from http://www.nusabali.com/berita/39455/24-koperasi-di-buleleng-menyerah
Prawitasari, P., & Badera, I. (2015). Pengaruh Independensi, Keahlian Profesional, Dan Pengalaman Kerja Pada Kinerja Pengawas Koperasi Serba Usaha. E-Jurnal Akuntansi, 11(1), 15–28.
Putra, P. B. S., & Rasmini, N. K. (2014). Pengaruh Independensi, Kompetensi, dan Ruang Lingkup Pekerjaan Audit Pengawas pada Efektivitas Pengendalian Intern Koperasi. E-Jurnal Akuntansi Universitas Udayana, 8(3), 371–384.
Putu, N. I., & Desyanti, E. K. A. (2008). Pengaruh Independensi, Keahlian Profesional, Dan Pengalaman Kerja Pengawas Intern Terhadap Efektivitas Penerapan Struktur Pengendalian Intern Pada Bank Perkreditan Rakyat Di Kabupaten Badung. Jurnal Ilmiah Akuntansi Dan Bisnis.
Sofia, I. P., & Murwaningsari, E. (2019). The Role of Corporate Diversification, Capital Stucture Determinat and Structure of Ownership on Earning Management with Information Asymmetry as Moderating Variabel. Research Journal of Finance and Accounting, (10(14)), 45–51.
Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengatuh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56. https://doi.org/10.1177/1753193416664491
Widyantara, I. N., Wahyuni, M. A., & Atmadja, A. T. (2017). Pengaruh Independensi, Motivasi, Kompetensi, Dan Pengalaman Kerja Terhadap Kinerja Badan Pengawas Sebagai Auditor Internal Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 1(Vol 8, No 2 (2017):). Retrieved from https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/13278
Agustia, R., & Pertiwi, N. P. (2013). Pengaruh Kompetensi, Independensi, Profesionalisme Terhadap Kualitas Audit. TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 21. https://doi.org/10.22441/tekun.v8i1.5528
Akbar, A. G. (2019). The Impact of a Procurement Implementation and Government Internal Control System on Goods/Services Procurement Fraud Prevention by Using Organization Ethical Culture as a Moderating Variable. Jurnal Economia, 15(1), 69–81. https://doi.org/10.21831/economia.v15i1.23618
Alim, M. N., Hapsari, T., & Purwanti, L. (2007). Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi. Simposium Nasional Akuntansi. https://doi.org/10.35141/jraj.v1i2.60
Allen, M. F., Linville, M., & Stott, D. M. (2005). The Effect of Litigation on Independent Auditor Selection. America Journal of Business, 21 (1), 37.
Andayani, N. R., & Makian, P. (2016). Pengaruh Pelatihan Kerja dan Motivasi Kerja Terhadap kinerja Karyawan Bagian PT. PCI Elektronik International (Studi pada Karyawan PT. PCI Elektronik Internasional). Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 4(1), 41–46.
Badara, M., & Saidin, S. (2013). The relationship between audit experience and internal audit effectiveness in the public sector organization. International Journal of Academic Research in Accounting Finance and Management Sciences, 3 (3), 329–339. Retrieved from http://dx.doi.org/10.6007/IJARAFMS/v-3i3/224
Bhat, Z. . (2013). Impact of Tranning on Employee Performance: A Study of Retail Banking Sektor in India. Indian Journal of Applied Research, 3(6), 292–293.
Bliss.B.A., Partnoy, F., & Furchtgott, M. (2017). International bundling and securities litigation. Journal of Accounting and Econimic, 1–24. Retrieved from https://doi.org/10/1016/j.jacceco.2017.11.013
Bouhwai M, I., & Zaki, B. (2015). The effect of Working Experience (Survey State Owned Companies In Libya). IOSR Journal Of Economics and Finance (IOSR_JEF), 6(4), 60–67.
Budiasih, I. G. A. A., & Budiartha. (2017). Kemampuan Auditor Tenure Memoderasi Hubungan Pengalaman dan Skeptisme Auditor dengan Kualitas Audit. Jurnal Ilmiah Akuntansi, 2 (1), 53–70.
Bullen, M. L., & Eyler, K.-A. (2010). Human resource accounting and international development: implication for measurement of International Business and Cultural Studies. Journal Economic.
Cloyd, & C Bryan. (1997). Perfomance in Research Task: The Joint Effect of Knowledge and Accountability. Journal of Accounting, 22, 111–131.
Dewi, A. S. (2013). Pengaruh Independensi, Kecakapan, Profesional, Obyektifitas, Kompetensi, dan Pengalaman Kerja Terhadap Kualitas Hasil Audit (Studi empiris pada pemerintah kota surakarta dan kabupaten Wonogiri. Journal of Accounting, 7(1), 48–60.
Dubis, G., Jain, P., Machanda, A., & Thakkar, R. (2010). Measuring internal audit effectiviness and effciency: practice guide. Institute of Internal Auditors, IIA, 1–16.
Ferracuti, E., & Stubben, S. . (2019). The Role of Financial Reporting in Resolving Uncertainty about Corporate Invesment Opportunities. Journal of Accounting and Econimic, 1–25. Retrieved from https:/doi.org/10/1016/j.jacceco.2019.101248
Kalbers, L., & P.T. Fogarty. (1995). Professionalism and Its Consequences: A Study of Internal Auditor. Journal of Accounting, 14 (1).
Kartika, L. N., & Sugiarto, A. (2014). Pengaruh Tingkat Kompetensi Terhadap Kinerja pegawai Administrasi Perkantoran. Jurnal Ekonomi Dan Bisnis, 17 (1), 73–89.
Kodyawati, P., & Dewi, L. G. K. (2019). Pengaruh Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhada[ Kinerja Pengawas Koperasi. E-Jurnal Akuntansi Universitas Udayana, 27, 1597–1627.
Mansouri, A., Pirayesh, R., & Salehi, M. (2011) . Audit Competence and Audit Quality: Case in Emerging Economy. International Journal of Business and Management, 4 (2), 17-25
Moyes, G. (2007). The defferences in perceived level of fraud-detecting effectiviness of SAS No. 99 red flags between external and internal auditor. Journal of Business and Economic Research, 5 (6), 9–26. Retrieved from http://dx.doi.org/10/19030/jber.v5i6.2551
Murtini, N. N., & Juliarsa, G. (2017). Pengaruh Independensi, Keahlian Profesional, Pengalaman Kerja, Dan Tingkat Pendidikan Pada Kinerja Pengawas Koperasi. E-Jurnal Akuntansi, 20, 1390–1418. https://doi.org/10.24843/EJA.2017.v20.i02.p19
Nusabali. com. (n.d.). 24 Koperasi Menyerah di Buleleng. Retrieved from http://www.nusabali.com/berita/39455/24-koperasi-di-buleleng-menyerah
Prawitasari, P., & Badera, I. (2015). Pengaruh Independensi, Keahlian Profesional, Dan Pengalaman Kerja Pada Kinerja Pengawas Koperasi Serba Usaha. E-Jurnal Akuntansi, 11(1), 15–28.
Putra, P. B. S., & Rasmini, N. K. (2014). Pengaruh Independensi, Kompetensi, dan Ruang Lingkup Pekerjaan Audit Pengawas pada Efektivitas Pengendalian Intern Koperasi. E-Jurnal Akuntansi Universitas Udayana, 8(3), 371–384.
Putu, N. I., & Desyanti, E. K. A. (2008). Pengaruh Independensi, Keahlian Profesional, Dan Pengalaman Kerja Pengawas Intern Terhadap Efektivitas Penerapan Struktur Pengendalian Intern Pada Bank Perkreditan Rakyat Di Kabupaten Badung. Jurnal Ilmiah Akuntansi Dan Bisnis.
Sofia, I. P., & Murwaningsari, E. (2019). The Role of Corporate Diversification, Capital Stucture Determinat and Structure of Ownership on Earning Management with Information Asymmetry as Moderating Variabel. Research Journal of Finance and Accounting, (10(14)), 45–51.
Tjun, L. T., Marpaung, E. I., & Setiawan, S. (2012). Pengatuh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit. Jurnal Akuntansi, 4(1), 33–56. https://doi.org/10.1177/1753193416664491
Widyantara, I. N., Wahyuni, M. A., & Atmadja, A. T. (2017). Pengaruh Independensi, Motivasi, Kompetensi, Dan Pengalaman Kerja Terhadap Kinerja Badan Pengawas Sebagai Auditor Internal Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 1(Vol 8, No 2 (2017):). Retrieved from https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/13278
Published
2020-12-14
How to Cite
DEWI, Putu Ratih Kartika; YENNI LATRINI, Made.
Independensi, Kompetensi, Pelatihan, Pengalaman Kerja, Tingkat Pendidikan dan Kinerja Pengawas Koperasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 12, p. 3162 - 3175, dec. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/62341>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i12.p13.
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