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Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating Muslim, Muslim; Rahim, Syamsuri; Pelu, Muhammad Faisal AR; Pratiwi, Alma
Ekuitas: Jurnal Pendidikan Ekonomi Vol 8, No 1 (2020)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v8i1.22474

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

Analisis Penerapan Target Costing Sebagai Sistem Pengendalian Biaya Produksi Dilasari, Andi Tenri; Pramukti, Andika; Pelu, Muhammad Faisal AR
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 3 (2023): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v6i3.638

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan target costing dalam upaya peningkatan efisiensi biaya pada CV. GRV Interior. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif dan kuantitatif (non statistik), yaitu dengan menggambarkan keadaan objek penelitian dengan mengumpulkan data relevan yang tersedia, kemudian disusun, dipelajari dan dianalisis lebih lanjut. Berdasarkan hasil analisis data harga pokok produksi yang dikeluarkan selama ini atas produk yang diteliti adalah Rp. 8.000.000,- dengan harga jual Rp. 9.680,000,-. Berdasarkan perhitungan peneliti, setelah melakukan simulasi penerapan metode target costing, nilai harga pokok produksi senilai Rp. 740,000,- atau sebesar 9,25%. Pengendalian terhadap penggunaan bahan baku berperan penting

Corporate Social Responsibility: Best Practices and Industry Comparisons Muslim, Muslim; Pelu, Muhammad Faisal AR
The Journal of Business and Management Research Vol 6 No 1 (2023): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v6i1.578

Objectives: This study examines best practices of Corporate Social Responsibility (CSR) across various industries, focusing on environmental sustainability, ethical labor practices, community engagement, and transparent governance. Research Design and Methodology: A mixed-methods approach was employed, integrating quantitative data from a survey of 300 companies and qualitative insights from 20 in-depth interviews with CSR managers, employees, and community representatives. This comprehensive methodology provides a nuanced understanding of CSR practices and their impacts across different sectors. Findings and Discussion: The study reveals that 78% of companies have implemented significant environmental initiatives, such as reducing carbon emissions and promoting sustainable sourcing. Ethical labor practices are emphasized by 85% of companies, ensuring fair wages and safe working conditions. Community engagement initiatives, like Microsoft's YouthSpark and Coca-Cola's 5by20 programs, demonstrate substantial contributions to educational and economic development. Transparent governance, as practiced by companies like Nestlé and Procter & Gamble, builds stakeholder trust and accountability. The comparative analysis underscores industry-specific CSR strategies, with technology companies focusing on digital inclusion and consumer goods companies emphasizing sustainability. Implications: The findings suggest that effective CSR practices are integral to enhancing business performance and societal well-being. Companies can leverage these insights to integrate CSR into their core strategies, fostering innovation, competitiveness, and long-term sustainability. This study contributes to the growing body of evidence that CSR is a strategic imperative, urging businesses to adopt comprehensive and context-specific CSR practices to meet evolving stakeholder expectations and create positive societal impacts.

Evaluasi Peran Target Costing dalam Manajemen Biaya Produksi (Studi Kasus CV GRV Interior) Maknun, Mappaujung; Pramukti, Andika; Pelu, Muhammad Faisal AR
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4966

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan target costing dalam upaya peningkatan efisiensi biaya pada CV. GRV Interior. Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptif kualitatif dan kuantitatif (non statistik), yaitu dengan menggambarkan keadaan objek penelitian dengan mengumpulkan data relevan yang tersedia, kemudian disusun, dipelajari dan dianalisis lebih lanjut. Berdasarkan hasil analisis data harga pokok produksi yang dikeluarkan selama ini atas produk yang diteliti adalah Rp. 8.000.000,- dengan harga jual Rp. 9.680,000,-. Berdasarkan perhitungan peneliti, setelah melakukan simulasi penerapan metode target costing, nilai harga pokok produksi senilai Rp. 740,000,- atau sebesar 9,25%. Pengendalian terhadap penggunaan bahan baku berperan penting. Kata Kunci: Target Costing, Pengendalian Biaya Produksi

Time Pressure, Task Complexity, and Dysfunctional Audit Behavior: Role of Audit Fees Muslim, Muslim; Hajering, Hajering; Pelu, Muhammad Faisal AR; Asrani, Firda
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the effect of Time Budget Pressure and Task Complexity on Dysfunctional Audit Behavior with Audit Fees as a Moderating Variable at the Makassar City Public Accounting Firm. The focus of this research was 39 respondents. This study's research type is quantitative, using primary data. The data collection technique was carried out using a questionnaire. The population of this study was all auditors registered at KAP Makassar City. This research uses field research methods. This study used a survey method to collect field data by distributing questionnaires to research objects. The statistical method used to test the hypothesis is to use multiple linear regression with the help of Smart PLS 3.0 software. The measurement stage carried out is the outer model and inner model tests. The analysis results show that time budget pressure and task complexity positively and significantly affect dysfunctional audit behavior. Audit fees weaken the impact of time, budget pressure, and task complexity on dysfunctional audit behavior. The implication of this research is to provide input to public accounting firms to evaluate policies that can be carried out to overcome the possibility of dysfunctional behavior.

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