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All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Accounting and Investment SEIKO : Journal of Management & Business J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Jurnal Ilmiah Akuntansi Kesatuan Tangible Journal International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Apssai Accounting Review (ApAR) Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manado (JAIM) Research Horizon Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis Antartika Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal Jurnal Bisnis, Manajemen, dan Akuntansi Sasambo: Jurnal Abdimas (Journal of Community Service) Atestasi : Jurnal Ilmiah Akuntansi AJCD GoodWill Journal of Economics, Management, and Accounting
Abdul Pattawe
Department Of Accounting, Faculty Of Economics And Business, Universitas Tadulako, Central Sulawesi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Effect of Management Changes, Audit Fees, and Return on Assets Percentage Changes on Auditor Switching: A Study of Banking Companies Listed on the Indonesia Stock Exchange (2018–2024) Rifka Khairunnisa; Abdul Pattawe; Tenripada
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/rtng1h12

Abstract

This study investigates the effect of management changes, audit fees, and percentage changes in return on assets (ROA) on auditor switching in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. Auditor switching is a strategic decision that may be influenced by both internal corporate factors and regulatory requirements. Using a quantitative verification approach, the study analyzes 70 firm-year observations selected through purposive sampling. Logistic regression analysis was employed to examine whether the three independent variables significantly affect the likelihood of voluntary auditor switching. The empirical results show that management changes, audit fees, and ROA percentage changes do not have a statistically significant effect on auditor switching. These findings indicate that internal managerial or financial fluctuations are not sufficient reasons for banking companies to replace their auditors. The tendency of the banking sector to maintain auditor continuity is closely associated with strict regulations, long-term audit engagement practices, and the industry’s need to uphold credibility, transparency, and stakeholder trust. This study contributes to existing literature by providing evidence that factors influencing auditor switching may be industry-specific, particularly in regulated sectors such as banking. Future research is recommended to incorporate additional variables such as audit tenure, auditor reputation, ownership structure, corporate governance, and financial distress, as well as to compare auditor switching behavior across multiple industries or jurisdictions.
The Effect of Internal Control and Organizational Governance on Fraud Prevention with Commitment as a Moderating Variable Masdar, Rahma; Amir, Andi Mattulada; Abdullah, M. Ikbal; Pattawe, Abdul; Usman, Rudy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5191

Abstract

Universities managing public funds must ensure accountability and transparency, yet corruption cases show fraud remains a serious risk. This study aims to analyze the influence of internal control systems and organizational governance on fraud prevention, with organizational commitment as a moderating variable. The research method uses a quantitative approach with an explanatory design, involving employees of universities with public service agency status as respondents. Primary data were collected through questionnaires compiled based on COSO indicators, governance principles, and dimensions of organizational commitment. The analysis was conducted using Partial Least Squares (PLS)-based Structural Equation Modeling using WarpPLS 8.0. The results show that internal control systems and organizational governance have a significant positive effect on fraud prevention. Organizational commitment weakens the effect of internal control systems on fraud prevention but strengthens the effect of governance. These findings confirm that the success of control and governance systems depends not only on formal procedures but also on employee emotional attachment and loyalty to the organization. This study integrates Agency Theory and Organizational Support Theory in explaining fraud prevention mechanisms. The results provide recommendations for universities to strengthen the culture of integrity through a combination of internal control, good governance, and organizational commitment.
The Value of Local Wisdom in the Practice of Fine Fee Treatment at the Mosu`sa Festival, Traditional of the Kaili Da`a Inland Tribe Indriasari, Rahayu; Mattulada, Andi; Pattawe, Abdul; N.S, Jurana; Yuniar, Latifah Sukmawati; Djasman, Nurhaja; Selviani, Andi; Sangadji, Mia Lestari
AMCA Journal of Community Development Vol. 6 No. 2 (2026): AMCA Journal of Community Development
Publisher : AMCA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51773/ajcd.v6i2.462

Abstract

This study aims to reveal the practice of the treatment of fine costs at the Mosu'Sa Traditional Festival of the Kaili Da'a Inland Tribe, Kaliburu Village, Sindue Tombusabora District. Donggala Regency, Central Sulawesi. This research is a qualitative study with ethnographic study analysis techniques. The results of the study found that the traditional festival is not only about the costs in implementing the traditional festival but there is another burden that is an additional burden, namely the cost of customary fines that can occur in the process of implementing the traditional mosu`sa festival due to customary violations. The practice of the treatment of fine costs in the Da'a inland tribe, especially in Kaliburu Village, is about honor, responsibility, and solidarity of one tribe.
Strategi Penyusunan Anggaran Penjualan Dalam Mendukung Keberhasilan Usaha Apriliani, Bunga; Sakina, Sakina; Usman, Ernawaty; Pattawe, Abdul; Sugianto, Sugianto
Jurnal Ekonomi Bisnis Antartika Vol. 3 No. 2 (2025): Desember
Publisher : Antartika Media Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70052/jeba.v3i2.1250

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis strategi penyusunan anggaran penjualan dalam mendukung keberhasilan usaha Sate Taichan Suprapto di Kota Palu. Metode yang digunakan adalah deskriptif kualitatif melalui wawancara mendalam dengan pemilik usaha, observasi langsung pada operasional harian, dan dokumentasi catatan pemasukan serta pengeluaran. Hasil analisis memperlihatkan bahwa unit usaha ini masih belum mengimplementasikan sistem anggaran penjualan formal, dengan pencatatan keuangan sederhana menggunakan Microsoft Excel dan realisasi penjualan mencapai 80–85% dari target yang ditetapkan. Harga jual Rp2.500 per tusuk ditetapkan tanpa perhitungan Harga Pokok Penjualan (HPP) yang sistematis. Pemilik usaha menyadari pentingnya anggaran namun terkendala keterbatasan pengetahuan teknis dan ketersediaan data historis penjualan. Disimpulkan bahwa anggaran penjualan berperan strategis dalam meningkatkan efektivitas perencanaan usaha, efisiensi penggunaan bahan baku, dan pengendalian biaya operasional UMKM kuliner.   The aim of this research is to analyze sales budgeting strategies in supporting the business success of Sate Taichan Suprapto in Palu City. The method used is descriptive qualitative through in-depth interviews with the business owner, direct observation of daily operations, and documentation of income and expenditure records. The research findings indicate that this business has not implemented a formal sales budgeting system, with simple financial recording using Microsoft Excel and sales realization reaching 80–85% of the set targets. The selling price of IDR 2,500 per skewer is determined without systematic Cost of Goods Sold (COGS) calculation. The business owner acknowledges the importance of budgeting but is constrained by limited technical knowledge and availability of historical sales data. It is concluded that sales budgeting plays a strategic role in improving business planning effectiveness, raw material usage efficiency, and operational cost control in culinary MSMEs.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE Safriani, Lisda; Bakri, Mohammad Iqbal; Syafitri, Rahmi; Pattawe, Abdul
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 02 (2026): Jurnal Manajemen Terapan dan Keuangan (On Proses)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i02.54945

Abstract

Abstract This study examines the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on financial performance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2021–2024 period. The data used are in the form of secondary data from the annual report and sustainability report with a total of 98 observations compiled in the form of an unbalanced data panel. The study applies a quantitative approach utilizing panel data regression analysis, with data processed using EViews 14. The findings indicate that Good Corporate Governance (GCG) has a statistically significant effect with a negative direction on financial performance, while Corporate Social Responsibility (CSR) does not exhibit a statistically significant effect even though it has a positive direction. Simultaneously, the two variables also have no significant effect. These findings show that GCG and CSR have not been the main determinants in improving the company's financial performance.  Keywords: Good Corporate Governanace, Corporate Social Responsibility, Financial Performance, Data Panel Regression, Unbalanced Data Panel
THE EFFECT OF EDUCATION AND TRAINING ON THE QUALITY OF MANAGERIAL DECISION MAKING WITH FINANCIAL MANAGEMENT PERFORMANCE AS AN INTERVENING VARIABLE (Study on Regional Device Organization in Palu City) Ahmad Fauzi Yetta; Muh. Dzulkifli; Andi Atira; Abdul Pattawe; Ernawaty Usman; Jurana N.S
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 7 (2026): JUNE
Publisher : RADJA PUBLIKA

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

Abstract

This study aims to highlight the influence of education and training on the quality of managerial decision-making through the performance of financial managers as an intervening variable. This study uses a quantitative method with a survey research design. The sample in this study was the Regional Apparatus Organization (OPD) of Palu City with a total of 41 respondents. The sample was taken based on a census technique in this study population. The data analysis technique used was Partial Least Square with the help of the WarpPLS program version 7.0. The results of this study indicate that the education variable has an influence but is not significant on the quality of managerial decision-making. Meanwhile, the training and performance variables of financial managers have a positive and significant effect on the quality of managerial decision-making, education and training have a positive and significant effect on the quality of managerial decision-making and financial manager performance mediates the relationship between education and training on the quality of managerial decision-making.
Co-Authors Abdul Kahar Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Ahmad Fauzi Yetta Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Atira Andi Chairil Furqan Andi Mattulada Amir Apriliani, Bunga Arung Gihna Mayapada Ayu, Ni Gusti Bakri, Mohammad Iqbal Dewa Made Adi Dharma Dewi Muliyati Dina Djasman, Nurhaja Ernawaty Usman Femilia Zahra Fikry Karim Furqan, Andi Chairil Gayatri, Desak Hasyim, Wahyudin Jamaluddin Jamaluddin Lasiewa, Wichencha Priskila Latifa, Latifa Latifah Sukmawati Yuniar M. Ikbal A Maharani, Adinda Mappanyukki, Andi Mattulada, Andi Megawati - Megawati Megawati Meiriani, Niluh Diva Meldawati, Lucyani MEZALUNA, Mezaluna Muh. Dzulkifli Muhammad Darma Halwi Muhammad Din Muhammad Ridwan Nasir Muliati Muliati N.S, Jurana Nanda, I Wayan Satya Nina Yusnita Yamin Nurainun HABIBA Nurdin, Jurana Nurhayati Haris Oktaviani Sultan, Resky Putri , Azzahra Annisa Rahayu Indriasari Rahma Masdar Rifka Khairunnisa Rudy Usman Safriani, Lisda Sakina Sakina, Sakina Sangadji, Mia Lestari Selviani, Andi Suci Rahmadani, Indah Sugianto Sugianto Sugianto Sugianto Sulastri, Ni Luh Supriadi Laupe Syafitri, Rahmi Tenripada, Tenripada Usman, Ernawati Vinny Anggitresia, Thalia Wahyudin Hasyim