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All Journal SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi
Su'un, Muhammad
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Keahlian Auditor, Perkembangan Bisnis E-Commerce Dan Teknologi Informasi Terhadap Kebutuhan Jasa Audit E-Commerce Kiswa, Nur; Su'un, Muhammad; Kalsum, Ummu
Center of Economic Students Journal Vol. 6 No. 1 (2023): January-Maret (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/rjzev127

Abstract

and information technology on the demand for E-Commerce audit services. The research employs a quantitative approach using a survey method by distributing questionnaires to auditors working at Public Accounting Firms (KAP) in Makassar City. The population in this study includes all auditors from seven Public Accounting Firms registered with the Indonesian Institute of Certified Public Accountants (IAPI), totaling 53 auditors. The sampling technique used is purposive sampling, with criteria including external auditors who have at least one year of experience and have previously conducted E-Commerce audits. Data were analyzed using multiple linear regression. The results of the study indicate that not all auditors in the population have experience in auditing E-Commerce. Partially, the auditor expertise variable does not have a significant effect on the demand for E-Commerce audit services. In contrast, the variables of E-Commerce business development and information technology have a positive and significant influence. Simultaneously, all three variables significantly affect the demand for E-Commerce audit services. This study highlights the importance of digital development and technological support in shaping the need for audits that align with the E-Commerce era.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI : (Studi Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024) Winda, Andi Winda Maskar; Su'un, muhammad; Nur, Muhammad
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 2 (2026): February - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i2.2068

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Profitabilitas, Likuiditas, Leverage Terhadap Nilai Perusahaan Dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi (Studi Pada Perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024). Sampel pada penelitian ini adalah perusahaan Subsektor Pertambangan Batu Bara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024. Teknik analisis data dilakukan dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa: Profitabilitas, Likuiditas, dan Leverage berpengaruh secara parsial terhadap Nilai Perusahaan. Corporate Social Responsibility dapat memoderasi hubungan antara profitabilitas terhadap nilai perusahaan. Corporate Social Responsibility tidak dapat memoderasi hubungan antara Likuiditas terhadap nilai perusahaan. Corporate Social Responsibility dapat memoderasi hubungan antara leverage terhadap nilai perusahaan
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT PADA INSPEKTORAT DAERAH PROVINSI SULAWESI SELATAN Misbahuddin, Misbahuddin; Mursalim, Mursalim; Su'un, Muhammad
SEIKO : Journal of Management & Business Vol 1, No 2 (2018): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.73 KB) | DOI: 10.37531/sejaman.v1i2.223

Abstract

ABSTRAKPenulisan ini bertujuan untuk : (1) Memberikan bukti empiris gacor slot pengaruh Gender terhadap Audit Judgment  (2) Memberikan bukti empiris pengaruh Tekanan Ketaatan terhadap Audit Judgment (3) Memberikan bukti empiris pengaruh Kompleksitas Tugas terhadap Audit Judgment. Jenis penelitian ini adalah penelitian kuantitatif. Objek penelitian ini adalah Inspektorat Daerah Provinsi Sulawesi Selatan. Teknik pengambilan sampel menggunakan metode purposive sampling. Pengumpulan data dilakukan melalui metode survey dengan menggunakan kuesioner yang disebarkan secara langsung kepada pegawai Inspektorat Provinsi Sulawesi Selatan.            Hasil penelitian ini menunjukkan bahwa (1) Gender berpengaruh Positif dan tidak signifikan terhadap Audit Judgment. (2) Tekanan Ketataan berpengaruh negatif dan signifikan terhadap Audit Judgment. (3) Kompleksitas Tugas berpengaruh negatif dan tidak signifikan terhadap Audit Judgment. Kata Kunci: Gender, Tekanan Ketaatan, Kompleksitas tugas, Audit Judgment  ABSTRACTThis writing aims to: (1) provide empirical evidence about the influence of gender to Audit Judgment, (2) provide empirical evidence about the influence of Compliance Pressure to Audit Judgment, and (3) provide empirical evidence about the influence of Task Complexity to Audit Judgment.This type of research is quantitative one. The object of this study is the institution of Inspectorate of South Sulawesi Province. The sampling technique used purposive sampling method. The data was collected through gacor slot survey method by using questionnaires distributed directly to the staff of Inspectorate of South Sulawesi Province.The results of this study indicate that (1) Gender affects Positive and not significant to Audit Judgment. (2) Compliance Pressure affects the negative and significant to Audit Judgment. (3) The Task Complexity has negative and insignificant effect to Audit Judgment.Keywords: Gender, Compliance Pressure, Task Complexity, Audit Judgment.
Co-Authors Amalia, Dian Rezky Andika Pramukti Hajering Hamid, Usman Jayadi Kiswa, Nur Luthfiyyah, Luthfiyyah Misbahuddin Misbahuddin Muhammad Abduh Muhammad Nur Mursalim Mursalim Mus, Abdul Rahman Muslim Nisa, Maulidatun Nur, Andi Nirwana Nursuriyawati, Nursuriyawati Siti Helmyati SULFIANA, SULFIANA Suriyasti, Wahyu Ummu Kalsum Usman, Ammar Fadil Utami, Anggi Yuliani Wahyudin Wahyudin Winda, Andi Winda Maskar