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"The demand for global integration in the public sector leads to the accountability of State finances. By examination, supervision, which is the cornerstone of the governments economic performance clarification. This has become important in the public sector as well as in the private sector. Such circumstances spur employees in the scope of their organization to improve the effectiveness of its performance so as to ensure the survival of the organization. Once the importance of an oversight, in Indonesia have internal and external controls on the public sector for the effectiveness of the performance of government officials can be achieved. Role theory is used as a theory in this research, role theory is the emphasis of the nature of the individual as a social society that implements his behavior in accordance with the position gained and run in the community. This study aimed to analyze the influence of Independence, roles stress and burnout on the effectiveness of the task of Financial and Development Supervisory Agency (BPKP) as an internal auditor. The population in this study were all BPKP auditors in Central Java, the technique of sampling using random sampling and the sample size used in this study were 64 auditors. Methods of data collection using questionnaires and interviews, while the method of data analysis using multiple regression analysis. From the results of the study can be concluded that: Independence has a positive influence, burnout, role excess, and role conflict negatively affect the effectiveness of the auditors work, the vagueness of the role in this study did not give a significant effect on the effectiveness"

"Tesis ini membahas tentang Pengaruh Perilaku dan Independensi Auditor Internal terhadap Kualitas Hasil Audit (studi empiris pada Inspektorat Jenderal Departemen Agama). Penelitian ini adalah penelitian kuantitatif yang dilakukan dengan teknik pengumpulan data dari literatur dan kuisioner. Data penelitian dianalisa berdasarkan uji validitas, uji realibilitas, uji asumsi klasik dan uji hipotesis dengan menggunakan Program SPSS versi 17. Hasil analisa dari pengujian hipotesis menunjukkan bahwa kualitas hasil audit dipengaruhi secara signifikan oleh perilaku dan independensi auditor internal. Berdasarkan hasil pengujian hipotesis baik secara parsial maupun bersama-sama maka diketahui bahwa kontribusi dari masing-masing variabel independen terhadap kualitas hasil audit adalah perilaku sebesar 39,20% dan independensi sebesar 13,9%, sedangkan kontribusi secara bersama-sama perilaku dan independensi adalah 39,70%. Selain itu pengujian juga dilakukan terhadap masing-masing indikator tersebut untuk mengetahui besarnya pengaruh yang dapat diberikan terhadap kualitas hasil audit dan kategori dari indikator-indikator itu sendiri Hasil pengujian menunjukkan bahwa indikator kerahasiaan mendapat persentase paling tinggi yaitu 39,2% dan indikator lainnya yaitu objektivitas 25,8%, kompetensi 28,5% dan integritas 5,4%. Untuk mengetahui kategori dari indikator-indikator tersebut adalah kerahasiaan termasuk dalam kategori kuat, sedangkan indikator integritas termasuk kategori rendah/lemah serta indikator objektivitas dan kompetensi termasuk kategori sedang. Hubungan kedua variabel dependen dengan variabel independen adalah bersifat searah dikarenakan nilai konstanta dan koefisien regresi yang diperoleh bernilai positif yang menandakan adanya hubungan yang searah. Hal ini menunjukkan bahwa semakin meningkatnya perilaku dan independensi auditor maka kualitas hasil audit akan lebih baik.

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The study is examines the effect of ethics and independence of Internal Auditor influence the Quality of Audit (case study at Inspectorate General of Ministry of Religion). Data of the study was obtained from auditor who work at Inspectorate General of Ministry of Religion. The study is quantitave research and the resources data from literature and questioner. Data is analized with validity test, realibility test, classic asumsi test and mu~tiple regression test by using SPSS Program version 17. Results of the study indicates that quality of audit will effected by ethics and independence of internal auditor. The result of linear and multiple regression shows that the contribute of each ethics and independence for the quality of audit is ethic 39,20% and independence 13.90%. The contribute both ethics and independence for the quality of audit is 39,70%. Beside that, the study is examines from each indicators of ethics to know how big the influence of the indicators to quality of audit and to know the category from each of the indicators. From the results show that confidentiality has the highest precentage is 39,20% and has strong category than the others. It means that confidentiality has more strong influence quality of audit than others. Beside that, both dependen and independen variabel have one way association because they have positive coeffisien regression. It means that more better auditor's ethics and independence can make quality of audit more better."

"Asap cair merupakan produk hasil kondensasi dari pembakaran langsung maupun tidak langsung bahan yang mengandung lignin, selulosa, hemiselulosa dan karbon lainnya. Asap cair mengandung senyawa asam, fenol dan karbonil yang berperan sebagai pengawet, antibakteri, dan antioksidan sehingga dapat menghambat kerusakan produk pangan. Senyawa kimia yang terkandung di dalamnya dipengaruhi oleh beberapa faktor salah satunya suhu. Penelitian ini memanfaatkan sekam padi untuk pembuatan asap cair secara pirolisis dengan variasi suhu 330, 370, 400, dan 450⁰C. Asap cair yang dihasilkan diaplikasikan pada bakso sapi untuk mengetahui kemampuan biopreservatifnya. Hasil penelitian menunjukkan bahwa suhu optimum pembuatan asap cair adalah 450⁰C dengan rendemen sebesar 39,34%. Asap cair pada suhu ini juga memiliki kemampuan biopreservatif terbaik terhadap bakso sapi.

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Liquid smoke is condensation product of pyrolysis from materials containing lignin, cellulose, hemicellulose, and other carbon component. Liquid smoke contains acid, phenol and carbonyl compounds which act as preservative, antibacterial , and antioxidant agent that inhibit the spoilage of food products. Chemical compounds in liquid smoke are influenced by several factors, such as temperature. This study utilizes rice hull for production of liquid smoke by pyrolysis method with temperature variations 330, 370, 400, and 450⁰C . Liquid smoke product then applied on meatballs to determine its biopreservative performance. The results showed that the optimum pyrolysis temperature to produce liquid smoke is 450⁰C with yield of 39.34 % . This liquid smoke also has the best biopreservative performance when applied on meatball."

"ABSTRACTIn this study studied is the influence of auditor independence on the integrity of financial statements at manufacturing companies listed on the Indonesia Stock Exchange (BEI). In this research use secondary data. The sample of this research is manufacturing company year 2013-2015 by using purposive sampling method. There are 41 companies that meet the criteria as the research sample. This research uses descriptive research with quantitative method. Result of hypothesis test of partial correlation states that variable of auditor independence (X) has no effect to integrity of financial statement (Y) where sig value. (2-tailed) of 0.115 and the probability significance of 0.206> 0.05. While the results of testing the significance of a simple correlation obtained value of auditor independence variable significance of 0.693 value above the level of significance that has been specified that is 0.05. From this research only test one variable that allegedly have an effect on to integrity of financial statement, so that only can explain its influence equal to 0,5%, and the rest influenced by other variable not examined in this research."

"ABSTRAKPenelitian ini bertujuan menganalisis peranan independensi dan kompetensi Auditor Internal serta optimalisasi peranan independensi dan kompetensi auditor dalam peningkatan kualitas hasil audit di Badan Narkotika Nasional. Penelitian ini adalah penelitian kualitatif dengan metode triangulasi. Hasil analisis dengan menggunakan teori peranan yang menunjukkan bahwa peranan independensi dan kompetensi Auditor Internal dapat meningkatkan kualitas hasil audit di BNN. Peranan independensi Auditor Internal memberikan kebebasan kepada auditor dalam melaksanakan tugas pengawasan intern tanpa paksaan dari pihak manapun, sehingga hasil audit yang dilaksanakan berkualitas. Sedangkan peranan kompetensi Auditor Internal mendorong Auditor Internal untuk dapat melakukan tugas dengan baik dan mendapat kepercayaan bahwa mereka mampu menjalankan tugas sebagai pengawas intern. Inspektorat Utama BNN telah melakukan optimalisasi peranan independensi dan kompetensi dengan menerapkan sistem pengawasan auditor yang berjenjang. Peranan independensi dan kompetensi yang dijalankan oleh Auditor Internal BNN dapat meningkatkan kualitas hasil audit. Penelitian ini diharapkan bisa menjadi bahan masukan kepada pihak yang terkait untuk lebih memperhatikan peranan independensi dan kompetensi Auditor Internal agar kualitas hasil audit terus meningkat.Kata Kunci: Auditor Internal, Independensi, Kompetensi.

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ABSTRACTThis research aims to analyze the role of independence and competence of Internal Auditors as well as optimizing the role of independence and competence of auditors in improving the quality of audit results in the Badan Narkotika Nasional. This research is qualitative research with triangulation method. The results of analysis used the theory of the role which shows that the role of independence and competence of Internal Auditor can improve the quality of audit result in BNN. Role of the Internal Auditor independence gives freedom to the auditors in performing internal control without coercion from any side, so that the results of quality audits performed. While the role of Internal Auditor 39 s competence to encourage Internal Auditors to be able to perform the task well and get the confidence that they are able to perform duties as internal supervisor. Inspektorat Utama BNN has optimized the role of independence and competence by implementing a tiered auditor supervision system. The role of independence and competence undertaken by the BNN Internal Auditor can improve the quality of audit results. This research is expected to be an input to the relevant parties to pay more attention to the role of independence and competence of Internal Auditors in order to improve the quality of audit results.Keywords Competence Independence Internal Auditor"

"ABSTRAKPenelitian bertujuan meneliti pengaruh mentoring functions dan organizational socialization terhadap role stress dan turnover intention. Penelitian juga meneliti pengaruh role stress terhadap turnover intention dengan dimediasi burnout. Penelitian dilakukan pada 260 perawat dan bidan di Rumah Sakit di Bekasi, Depok, Kemayoran, dan Kelapa Gading menggunakan metode structural equation modelling. Hasil penelitian menunjukkan mentoring functions tidak berpengaruh negatif terhadap role stress namun berpengaruh negatif terhadap turnover intention. Organizational socialization berpengaruh negatif terhadap role stress, dengan role stress berpengaruh terhadap turnover intention yang dimediasi burnout. Maka role stress dapat ditekan melalui organizational socialization sedangkan turnover intention dapat diminimalisir melalui mentoring functions.

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ABSTRACTResearch aims to investigate the effect of mentoring functions and organizational socialization to role stress and turnover intention. Research also analyzes the effect of role stress on turnover intention with burnout. 260 nurses and midwives at hospitals in Bekasi, Depok, Kemayoran, and Kelapa Gading were surveyed using structural equation modelling. The result showed that mentoring functions is not negatively affects role stress but it affects turnover intention. Organizational socialization affects role stress negatively, while it affects turnover intention with burnout as mediator. Thus, role stress could be reduced by organizational socialization, and turnover intention could be minimalized with mentoring functions."

"Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh efektivitas pengendalian internal dan ukuran KAP terhadap probabilitas kecurangan dalam laporan keuangan perusahaan. Penelitian ini penting dilakukan karena masih banyak kasus fraud yang terjadi di Indonesia. Objek penelitian terdiri dari seluruh perusahaan selain keuangan yang terdaftar di BEI tahun 2016-2017 dan menghasilkan 494 perusahaan sebagai observasi. Variabel terikat dalam penelitian ini adalah probabilitas kecurangan yang diukur dengan menggunakan model M-SCORE (Beneish, 1999). Variabel independen terdiri dari efektivitas pengendalian internal perusahaan yang diukur dengan metode scoring berdasarkan alat ilustrasi Kerangka Pengendalian Internal Terintegrasi COSO 2013, dan ukuran Kantor Akuntan Publik. Hasil penelitian ini menunjukkan bahwa efektivitas pengendalian internal berpengaruh terhadap kemungkinan terjadinya kecurangan dalam laporan keuangan perusahaan. Sedangkan ukuran KAP tidak berpengaruh terhadap kemungkinan terjadinya kecurangan dalam laporan keuangan perusahaan.

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This study aims to provide empirical evidence about the effect of the effectiveness of internal control and KAP measures on the probability of fraud in the company's financial statements. This research is important because there are still many cases of fraud that occur in Indonesia. The object of the study consisted of all companies other than finance listed on the IDX in 2016-2017 and resulted in 494 companies as observations. The dependent variable in this study is the probability of fraud as measured using the M-SCORE model (Beneish, 1999). The independent variables consist of the effectiveness of the company's internal control as measured by the scoring method based on the 2013 COSO Integrated Internal Control Framework illustration tool, and the size of the Public Accounting Firm. The results of this study indicate that the effectiveness of internal control affects the possibility of fraud in the company's financial statements. While the size of the KAP has no effect on the possibility of fraud in the company's financial statements."

"Penelitian ini meneliti hubungan antara efektivitas pengendalian internal yang dilihat dari jumlah temuan pengendalian internal BPK, peran audit internal dengan proksi jumlah temuan ketidakpatuhan dalam peraturan perundang-undangan hasil pemeriksaan BPK, tingkat kewenangan audit internal, jumlah auditor internal, ukuran kementerian/ lembaga, kompleksitas kementerian/ lembaga terhadap korupsi pada kementerian/ lembaga di Indonesia dengan proksi jumlah kasus korupsi pada kementerian/ lembaga yang ditangani Komisi Pemberantasan Korupsi pada tahun 2012-2014. Penelitian ini menggunakan data sekunder dengan sampel 249 kementerian dan lembaga di Indonesia.Hasil penelitian menunjukkan bahwa efektivitas pengendalian internal, tingkat kewenangan audit internal berupa struktur organisasi audit internal setingkat eselon I berpengaruh dalam menurunkan kasus korupsi, ukuran kementerian/ lembaga berpengaruh positif terhadap kasus korupsi. Sedangkan peran audit internal, jumlah auditor internal dan jumlah satker kementerian/ lembaga tidak mempengaruhi korupsi.

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This study investigated the relationship between the effectiveness of internal controls seen from the findings of internal control weaknesses BPK, internal audit, the level of authority of internal audit, number of the internal auditor, the size of the ministries agencies, the complexity of the ministries agencies against corruption in the ministries agencies in Indonesia as seen from the number of cases of corruption at the ministry agency that handled the Corruption Eradication Commission KPK in 2012 2014. This study was using secondary data with samples of 249 ministries and agencies in Indonesia.The results showed that the effectiveness of internal control, internal audit authority level form the organizational structure of internal audit echelon I effect in reducing cases of corruption, the size of the ministry agency positive effect on corruption. Meanwhile, internal rsquo s audit role, number of internal auditor and number of Satker ministries agencies do not affect corruption."