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All Journal BJRA (Bongaya Journal of Research in Accounting) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Insan Cita Bongaya Research Journal
Rinaldy, Syiar
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Economics, Econometrics & Finance

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Auditor's Ability to Detect Fraud Through Competence, Independence, Integrity and Professionalism Basmar, Nur Azizah; Rinaldy, Syiar; Sahidah, Sahidah
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

This research aims to analyze the influence of competence, independence, integrity and professionalism on the ability of internal auditors to detect fraud. The type of research in this research is quantitative. The population in this study were all auditors at the Makassar City Inspectorate Office. Data provided by the Inspectorate was 35 auditors (source: Makassar City Inspectorate Performance Report). The sampling method used in this research is the saturated sample method. The saturated sampling method is a sampling technique when all members of the population are used as samples. By using multiple linear regression analysis and hypothesis testing. The research results found that competence has a positive and significant effect on the ability of internal auditors to detect fraud; independence has a positive and significant effect on the ability of internal auditors to detect fraud; integrity has a positive and significant effect on the ability of internal auditors to detect fraud; professionalism has a positive and significant effect on the ability of internal auditors to detect fraud.
Dampak Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak (KPP) Madya Makassar Rinaldy, Syiar; Ruslan
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.17

Abstract

Taxes are the main source of state revenue, so efforts to improve taxpayer compliance are important. The purpose of this research is to measure and analyze the effect of modern tax administration system on taxpayer compliance. The research population is the number of taxpayers registered at the Makassar Madya Tax Service Office. The sampling technique used is simple random sampling. The number of samples is 100 taxpayers. Data collected by questionnaire technique. The data analysis technique used simple regression analysis. The results showed that the modern tax administration system has a significant positive effect on taxpayer compliance.
Pengaruh Efektifitas Sistem Pengendalian Intern dan Good Coorporate Governance Terhadap Kecenderungan Fraud pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Dahyuni Darwis; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.85

Abstract

This study aims to determine the influence of the effectiveness of the internal control system and good governance on fraud tendencies in the Bantaeng Regency Regional Financial and Asset Management Revenue Office. Data collection using primary data obtained from questionnaires using purposive sampling techniques. The population is all employees of the Bantaeng Regency Financial and Asset Management Revenue Office, while the sample taken amounted to 77 respondents. The number of data analyzed was 52 data. The data analysis method uses multiple regression techniques. The results showed that the internal control system had a significant negative effect on fraud tendencies and good corporate governance had a significant negative effect on fraud tendencies.
Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Spiritual Dan Kecintaan Pada Uang Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan Eldi; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.97

Abstract

his research aims to test the understanding of the accountant's code of ethics, spiritual intelligence, love of money on the ethical perceptions of accounting students regarding the ethical perceptions of accountants. The population was Stiem Bongaya accounting students class 2020, 2021 and 2022. The sampling technique used was Purposive Sampling. Thus, the number of samples used in this research was 175 accounting students. The analysis technique used is multiple linear regression. The results of the questionnaire data have been tested with classical instruments and assumptions in the form of normality, heteroscedasticity and multicollinearity assumptions. The data analysis method uses multiple linear regression techniques. The results of this research show that understanding the professional code of ethics for accountants has a positive effect, while spiritual intelligence and love of money have a negative effect on students' ethical behavior.
Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Ketepatwaktuan Pelaporan Keuangan pada Dinas Pemerintah Kota Makassar Sahidah; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i1.114

Abstract

This study aims to determine whether the Use of Information Technology and Internal Control affect the Timeliness of Financial Reporting. This study belongs to quantitative research. The population consisted of employee in financial sub division in Makassar City Government Office with the total number of 124 employee. The sample was determined by saturated sample. Then the respondents in this research were 124 people. The data collection technique was questionnaire. The data analysis used multiple regression.The result showed that use of Information Technology had a positive and not significant effect on The Timeliness of Financial Reporting, internal controls had a positive and significant effect on The Timeliness of Financial Reporting, and simultaneously the Use of Information Technology and Internal Controls had a positive and significant effect on The Timeliness of Financial Reporting.
Prinsip Etika Profesi Akuntan : Persepsi Mahasiswa Rinaldy, Syiar; Amin, Asbi; Shalsabila, Aisyah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.231

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan persepsi mahasiswa terhadap prinsip etika profesi akuntan berdasarkan gender, tingkatan, prestasi dan pengalaman kerja. Pendekatan penelitian ini adalah kuantitatif dengan metode komparatif. Pengumpulan data dengan menyebarkan kuesioner via google form (online) kepada responden. Populasi dari penelitian ini adalah mahasiswa jurusan Akuntansi STIEM Bongaya dan sampel menggunakan metode insidential dengan total 100 mahasiswa sebagai responden yang terdiri dari 50 orang semester II dan 50 orang semester VI. teknik analisis Independent Sampel T-test. Hasil penelitian membuktikan bahwa tidak terdapat perbedaan persepsi mahasiswa terhadap prinsip etika profesi akuntansi berdasarkan gender dan pengalaman kerja. Namun terdapat perbedaan signfikan persepsi mahasiswa terhadap prinsip etika profesi akuntan berdasarkan tingkatan dan prestasi.
Co-Authors Amin, Asbi Dahyuni Darwis eldi Nur Azizah Basmar, Nur Azizah Ruslan Sahidah Sahidah, Sahidah Shalsabila, Aisyah