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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Juara: Jurnal Riset Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Business Management Analysis Journal (BMAJ) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Jurnal Abdimas Mandiri Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Accounting Global Journal Jurnal Riset Akuntansi Kontemporer Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat COMMENT: Journal of Community Empowerment JURNAL ABDIKARYASAKTI Jurnal Keuangan dan Bisnis Indonesian Journal of Community Engagement Jurnal Inspektorat
Khamisah, Nur
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Audit Fee, Gaya Kepemimpinan, dan Stres Kerja terhadap Kinerja Auditor: Studi Empiris pada KAP di Kota Palembang Regino, Edel John; Khamisah, Nur
Jurnal Inspektorat Vol. 1 No. 1 (2025): Jurnal Inspektorat
Publisher : Inspektorat Kabupaten Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64527/inspektorat.v1i1.2

Abstract

Penelitian ini mengkaji pengaruh audit fee, gaya kepemimpinan, dan stres kerja terhadap kinerja auditor, mengisi kesenjangan dari studi sebelumnya yang menunjukkan hasil inkonsistensi. Fenomena ini penting karena kinerja auditor berdampak langsung pada kualitas pengawasan keuangan, terutama di era modern yang penuh dinamika. Studi terdahulu belum menyajikan bukti empiris yang konklusif mengenai interaksi ketiga faktor tersebut. Penelitian ini menggunakan sampel 47 auditor pada KAP di Kota Palembang dengan metode survei melalui kuesioner. Data dianalisis menggunakan regresi linear berganda untuk menguji hubungan variabel. Hasil menunjukkan audit fee, gaya kepemimpinan, dan stres kerja berpengaruh signifikan terhadap kinerja auditor. Temuan baru mengungkap bahwa audit fee tidak hanya memengaruhi independensi, tetapi juga meningkatkan motivasi dan alokasi sumber daya. Gaya kepemimpinan dan  stres kerja yang terkelola terbukti efektif meningkatkan kinerja tim audit. Studi ini merekomendasikan perlunya kebijakan penyesuaian kompensasi, pelatihan manajemen stres, dan pengembangan kepemimpinan di lembaga pengawasan. Penelitian selanjutnya dapat memperluas sampel dan menambahkan variabel moderasi untuk analisis yang lebih komprehensif.
Exploring The Role of Internal Auditor Expertise, Internal Controls, and Whistleblowing Systems in Mitigating Fraud: Evidence from State-Owned Enterprises Listed on The IDX (2020-2023) Zhafira, Neva; Khamisah, Nur
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

This study aims to examine the effect of internal auditor financial expertise, internal control effectiveness, and whistleblowing system on the amount of fraud. The object of research is focused on state-owned companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. The sampling technique applied using the purposive sampling method was 22 companies that met the criteria. Data analysis was done with descriptive statistics and panel data regression. Based on the results of the study, it shows that partially the variables of internal auditor financial expertise and the effectiveness of internal control have no effect on the amount of fraud. However, the whistleblowing system variable has a positive effect on the amount of fraud. This indicates that the higher the financial expertise of internal auditors and the effectiveness of internal control owned by the company have no influence on the amount of fraud. Meanwhile, the more active the whistleblowing system is carried out, the higher the possibility of fraud being revealed.
Co-Authors Anisa Listya Arista Hakiki Asfeni Nurullah Aspahani Aspahani Budiman, Anton Indra Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Dhiona Ayu Nani Farumi, Muhammad Rifqi Fuadah, Lukluk Gozali, Efva Octavina Donata Hakiki, Arista Hamzah, Ruth Samantha HASNI YUSRIANTI Hera Febria Mavilinda Hidayat, Muhammad Inten Meutia Izza Ashsifa Kartasari, Shelly Febriana Kesuma, Nilam Kosim, Abu Larasati Farumi Lina Dameria Siregar Listya, Anisa Masruroh, Ina Meita Rahmawati Muhammad Farhan Muhammad Hidayat Muhammad Hidayat Muhammad Ichsan Siregar Nida, Rahma Nilam Kesuma Nilam Kesuma Nur Hasniwati Nurullah, Asfeni Patmawati Patmawati Patmawati Patmawati, Patmawati Pratiwi, Trie Sartika RAHMAWATI, MEITA Regino, Edel John Relasari, Relasari Rochmawati Daud, Rochmawati Rohman, Abdul Ruth Samantha Saggaf, Abdullah Samantha, Ruth Saputri, Nyimas Dewi Murnila Sari, Rela Shelly Febriana Kartasari Sitepu, Christian Damar Sagara Tertiarto Wahyudi Toni Nurhadianto Trie Sartika Pratiwi Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Usmayanti, Vivi Yusnaini Yusnaini Yusnaini Yusnaini Zhafira, Neva