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Audit Quality: Audit Fees, Audit Tenure, Audit Rotation, Auditor Reputation and Audit Specialization Djamil, Nasrullah
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 4 (2024): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14885370

This study aims to determine the effect of competence, independence, professionalism, work experience, and time budget pressure on audit quality with auditor ethics as a moderating variable. The research method used is quantitative method. The population in this study were all auditors who worked at the Pekanbaru City Public Accounting Firm and the sample was auditors at the Pekanbaru City Public Accounting Firm. The sampling technique in this study uses saturated sampling or often called total sampling (census). The data source used is the main / primary data obtained directly from the questionnaire distributed to respondents. The data analysis method used in this study uses the Partial Least Square (PLS) method to test the six hypotheses proposed in this study. Each hypothesis will be analyzed using SmartPLS 4 software to test the relationship between variables. The results of this study indicate that competence, independence, time budgte pressure have a positive influence on audit quality and auditor ethics can moderate work experience on audit quality. Meanwhile, professionalism and work experience are not proven to have a positive influence on audit quality.

Financial Well-Being as a Management Strategy: Linking Employee Well-Being to Company Performance Serang, Adrian Eka Darma; Djamil, Nasrullah; Nirmala, Tiara; Andaningsih , IGP Ratih
Nomico Vol. 2 No. 8 (2025): Nomico - September
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sbff2d42

Employee financial well-being is a strategic aspect of human resource management that directly impacts psychological stability, motivation, and individual performance. A stable financial condition reduces economic stress, allowing cognitive capacity to focus on achieving work targets and increasing productivity. This study used a qualitative method with a literature review approach to analyze the relationship between financial well-being and company performance, while also identifying effective implementation strategies. The results of the literature synthesis indicate that financial well-being contributes to reduced turnover rates, absenteeism, and work errors, as well as strengthening a positive work culture and team cohesion. Support programs such as financial literacy, access to soft financing, and insurance protection serve as psychological buffers and instruments for mitigating external risks. Integrating these concepts into HR policies supports the achievement of Sustainable Human Resource Management (SHRM) and internal Corporate Social Responsibility (CSR) goals. Furthermore, the positive reputation created strengthens employer branding, attracts quality talent, and creates a competitive advantage that is difficult to replicate. Thus, financial well-being is not merely a welfare policy, but rather a strategic foundation that synergizes an organization's economic, social, and cultural goals in a sustainable manner

Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results Djamil, Nasrullah; Anggraini, Maiza
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10538909

This study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023.

Analisis Minat Berinvestasi Generasi Z (Net Generation) UIN Suska Riau Pada Pasar Modal Dari Perspektif: Literasi Keuangan, Motivasi Investasi Dan Teknologi Informasi Aira, Aras; Fauzana, Riri; Djamil, Nasrullah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2473

The aim of this research is to determine the influence of financial literacy, investment motivation and information technology on the interest of Generation Z Uin Suska Riau to invest in the Indonesian Capital Market. Research was conducted on students and female students at Uin Suska Riau, the sampling technique used in this research was puposive sampling, using several criteria, namely students who were sampled were students and female students who had opened a stock account on the Indonesian capital market. Data was taken from students who registered in the Uin Suska Riau Investment Gallery. Data processing using SEM_PLS with Smart PLS Version 3. The results of the research show that the results of the Path Coefficient test for the three variables, namely financial literacy, investment motivation and information technology, have a positive value on Generation Z Uin Suska's interest in investing in the capital market, from the results of the hypothesis test. carried out, it can be concluded that financial literacy has an influence on Uin Suska Riau generation Z's interest in investing, but investment motivation and information technology have no influence on generation Z's investment interest. Keywords: : Generation Z interests; Financial literacy; investment motivation and information technology;investment interest.

Abnormal Audit Fee pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2022 dan Faktor yang Mempengaruhinya Huljannah, Miftha; Djamil, Nasrullah
Jurnal Rumpun Ilmu Ekonomi Vol. 2 No. 1 (2024): JRIE (MARET)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10797170

Abnormal audit fees are very relevant in Indonesia, because the amount of audit fees in Indonesia is still based on deliberations between the auditor and the client. Audit fees that deviate from what they should be either in a higher or lower amount are called abnormal audit fees. In previous research, abnormal audit fees influence economic uncertainty, corporate risk taking and managerial overconfidence. In this research, we will analyze these elements regarding abnormal audit fees in Indonesia by focusing on manufacturing companies listed on the IDX as the research object. By using a purposive sampling technique, 60 manufacturing companies were obtained on the Indonesia Stock Exchange (BEI) for the 2021-2022 period. Panel data regression is used in this research. The results of this research are that economic uncertainty and managerial overconfidence influence abnormal audit fees. Meanwhile, management risk taking does not affect abnormal audit fees.

THE EFFECT OF PROFESSIONALISM, LEADERSHIP STYLE, AND ORGANIZATIONAL COMMITMENT ON AUDITOR PERFORMANCE (Empirical Study at the Representative Office of the Financial and Development Supervisory Agency of Riau Province) Haniva, Ray; Sosiady, Mulia; Djamil, Nasrullah
International Journal of Business and Information Technology Vol. 6 No. 2 (2025): December
Publisher : LPPM STMIK Dharmapala Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47927/ijobit.v6i2.1346

This study aims to determine the effect of professionalism, leadership style, and organizational commitment on auditor performance at the Representative Office of the Financial and Development Supervisory Agency of Riau Province. The population in this study were auditors working at the Representative Office of the Financial and Development Supervisory Agency of Riau Province. The sampling technique used saturated sampling so that the total sample was 35 auditors. Data analysis used the classical assumption test and hypothesis testing using SPSS20. The results showed that professionalism and organizational commitment had a significant effect on auditor performance. Meanwhile, leadership style did not affect auditor performance. The results of the R-Square test showed that the independent variables used in this study could explain the dependent variable by 67.3% while the remaining 32.7% was influenced by other variables not examined in this study such as audit structure variables, work motivation, emotional intelligence, locus of control, and others.

DIGITAL DETOX POLICY AS A STRATEGIC TOOL TO REDUCE BURNOUT AND INCREASE PRODUCTIVITY IN MULTINATIONAL COMPANIES Tiara Nirmala; Nasrullah Djamil; IGP Ratih Andaningsih
Maneggio Vol. 2 No. 5 (2025): OCTOBER-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/pa9drr31

This study aims to analyze digital detox policy as a managerial strategy to reduce burnout and enhance employee productivity in multinational corporations. The phenomenon of digital overload caused by constant connectivity has created significant psychological pressure and emotional exhaustion within global work environments. Adopting a descriptive–qualitative approach with a juridical–managerial framework, this study integrates Strategic Human Resource Management (SHRM), Self-Determination Theory (SDT), and the Job Demands–Resources (JD-R) model. Data were collected through literature reviews and semi-structured interviews with 12 HR managers from four multinational companies operating in Southeast Asia and Europe. Findings reveal that strategically integrated digital detox policies including restricted digital access hours, digital mindfulness training, and right to disconnect initiatives, reduced burnout levels by up to 25% and improved work engagement and overall productivity by 12% on average. The results highlight that digital detox should be viewed not merely as a wellness initiative but as a strategic instrument that strengthens competitiveness and human-centered sustainability within global organizations. The study recommends stronger top management commitment and cross-functional collaboration to ensure consistent and culturally adaptive implementation of digital detox policies across multinational contexts.

Financial Well-Being as a Management Strategy: Linking Employee Well-Being to Company Performance Adrian Eka Darma Serang; Nasrullah Djamil; Tiara Nirmala; IGP Ratih Andaningsih
Nomico Vol. 2 No. 8 (2025): Nomico - September
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/sbff2d42

Employee financial well-being is a strategic aspect of human resource management that directly impacts psychological stability, motivation, and individual performance. A stable financial condition reduces economic stress, allowing cognitive capacity to focus on achieving work targets and increasing productivity. This study used a qualitative method with a literature review approach to analyze the relationship between financial well-being and company performance, while also identifying effective implementation strategies. The results of the literature synthesis indicate that financial well-being contributes to reduced turnover rates, absenteeism, and work errors, as well as strengthening a positive work culture and team cohesion. Support programs such as financial literacy, access to soft financing, and insurance protection serve as psychological buffers and instruments for mitigating external risks. Integrating these concepts into HR policies supports the achievement of Sustainable Human Resource Management (SHRM) and internal Corporate Social Responsibility (CSR) goals. Furthermore, the positive reputation created strengthens employer branding, attracts quality talent, and creates a competitive advantage that is difficult to replicate. Thus, financial well-being is not merely a welfare policy, but rather a strategic foundation that synergizes an organization's economic, social, and cultural goals in a sustainable manner

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