Garuda - Garba Rujukan Digital

THE PROFESSIONALISM, COMPETENCE, ORGANIZATIONAL COMMITMENT & JOB SATISFACTION ON THE PERFORMANCE OF AUDITOR Luthan, Elvira; Ali, Syahril; Hairaty, Ety
The International Journal of Business Review (The Jobs Review) Vol 2, No 2 (2019): The International Journal of Business Review. December 2019
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v2i2.21345

This study aimed to examine the effect of professionalism, competence, organizational commitment and job satisfaction on the performance of auditors at the public accounting firm (KAP) in Padang (6 Firms) and Medan (18 Firms) obtained by 96 respondens. This study was also conducted to determine if there are differences them. This research using primary data and sampling is done by purposive sampling method. The reasons for selecting different objects based on their differences in location and working environment on each KAP could cause differences mindset and worldview, values that are believed or how auditors work and indirectly led to differences in the understanding of how to generate performance the good one. The results of the analysis are the professionalism, competence and organizational commitment affect the performance of auditors, but job satisfaction has no influence on the performance of auditors. There is no difference among auditors in Padang and Medan because wherever auditor work then work will have the same standard, as set out in the professional ethics of auditors.

The Current Digital Financial Literacy and Financial Behavior in Indonesian Millennial Generation Rita Rahayu; Syahril Ali; Amalda Aulia; Retnoningrum Hidayah
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to investigate the relationship between the level of digital financial literacy (DFL) and financial behaviors, namely saving behavior, spending behavior, and investment behavior among the millennial generation in Indonesia.Design/Methodology/Approach: A survey method was performed in this study, and 741 millennial generations aged 25–40 years from several cities in Indonesia participated in this study. The Structural Equation Model using SmartPLS was employed to estimate the relationship of the latent variable.Research findings: Based on the data, it was found that DFL had a positive effect on spending behavior, saving behavior, and investment behavior. In addition, this study also revealed that social factors such as income had a significant influence on the DFL.Theoretical contribution/Originality: This research provides a map of the level of digital financial literacy among the millennial generation in Indonesia. In addition, since there is a limited study related to digital financial literacy, this research contributes to the enrichment of literature, especially related to digital financial literacy.Practitioner/Policy implication: It is expected that this result will be used by policymakers to make a policy regarding digital financial literacy, especially for millennial generations.Research limitation/Implication: Most respondents who participated in this study came from West Sumatra, affecting the generalization of the research results.

Analysis of Fraud Hexagon Theory of Financial Fraudulent Reporting Using F-Score Model Dini Wulandari; Syahril Ali
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2165

The research purpose is to determine and analyze the effect of fraud hexagon theory (stimulus, opportunity, rationalization, capability, ego dan collusion) to fraudulent financial reporting. The importance of this research is that fraudulent financial reporting can be detected as early as possible, so that the fraudulent fnancial reporting can be avoided and does not cause a loss for many parties. This research was conducted in the manufacture sector companies because it is a sector that is prone to fraudulent financial reporting. The sample in this research was selected using a purposive sampling technique which was obtained as many as 59 of manufacture sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used SEM-PLS with WarpPLS 7.0 software. The result of this research show that stimulus, opportunity, rationalization and ego have positive and significant to fraudulent financial reporting, collusion have negative and significant to fraudulent financial reporting, while the capability did not have effect to fraudulent financial reporting.

Financial Well-being in Digital Environment: Evidence from Indonesia Rita Rahayu; Syahril Ali; Verni Juita; Lisa Fitriani Rahman
Management Analysis Journal Vol 12 No 4 (2023): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v12i4.75815

Penelitian ini bertujuan untuk memberikan gambaran mengenai konsep kesejahteraan finansial dari sudut pandang masyarakat di Indonesia. Selain itu, penelitian ini juga mencoba melihat apakah faktor individu merupakan faktor penting yang menentukan kesejahteraan finansial masyarakat di Indonesia. Penelitian ini menggunakan metode campuran yang menggabungkan Focus Group Discussion (FGD) dan metode survei. Dalam penelitian ini FGD digunakan untuk mengumpulkan informasi mengenai persepsi masyarakat terhadap konsep kesejahteraan finansial, dan dalam FGD ini diikuti oleh 13 informan. Sedangkan metode survei digunakan untuk mengidentifikasi faktor-faktor yang mempengaruhi kesejahteraan finansial. Dalam hal ini, terdapat 291 responden yang berpartisipasi dalam survei online. Data yang diperoleh dari FGD diolah menggunakan NVIVO, sedangkan data yang diperoleh dari survei dianalisis menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa usia, status perkawinan, status pekerjaan, pendidikan terakhir, dan jumlah pendapatan menentukan tingkat kesejahteraan di Indonesia. Hasil penelitian ini diharapkan dapat menjadi bahan pertimbangan berbagai pihak dalam mengambil kebijakan, khususnya kebijakan yang berkaitan dengan mendorong peningkatan kesejahteraan masyarakat.

Unveiling Audit Quality: The Impact of Internal and External Factors With Dysfunctional Auditor Behavior as A Moderating Variable Anjelia, Rengga; Ali, Syahril
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.980

This research is designed using behavioral accounting research with a quantitative approach. The research sample was 83 respondents at the BPKP Representative Office of West Sumatra Province obtained through a multi-stage sampling procedure. Model and hypothesis testing using SEM-PLS. Empirical results show that locus of control and professional commitment show a significant and positively correlated effect on audit quality. Time Budget Pressure and workplace spirituality show an insignificant effect on audit quality. Auditor acceptance of the occurrence of audit dysfunctional behavior has a negative and significant effect on audit quality. The variable audit dysfunctional behavior is unable to moderate the effect of locus of control, professional commitment, time budget pressure, and workplace spirituality on audit quality. Although audit dysfunctional behavior does not significantly act as a moderating variable, this study contributes to BPKP in monitoring audit quality, by encouraging the optimization of the implementation of BPKP policy Number 2 of 2023 concerning the Management of Supervisory Assignments.

Unveiling Audit Quality: The Impact of Internal and External Factors With Dysfunctional Auditor Behavior as A Moderating Variable Anjelia, Rengga; Ali, Syahril
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 4 (December 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i4.980

This research is designed using behavioral accounting research with a quantitative approach. The research sample was 83 respondents at the BPKP Representative Office of West Sumatra Province obtained through a multi-stage sampling procedure. Model and hypothesis testing using SEM-PLS. Empirical results show that locus of control and professional commitment show a significant and positively correlated effect on audit quality. Time Budget Pressure and workplace spirituality show an insignificant effect on audit quality. Auditor acceptance of the occurrence of audit dysfunctional behavior has a negative and significant effect on audit quality. The variable audit dysfunctional behavior is unable to moderate the effect of locus of control, professional commitment, time budget pressure, and workplace spirituality on audit quality. Although audit dysfunctional behavior does not significantly act as a moderating variable, this study contributes to BPKP in monitoring audit quality, by encouraging the optimization of the implementation of BPKP policy Number 2 of 2023 concerning the Management of Supervisory Assignments.

The Impact Of Audit Fee, Size Of Public Accounting Firm, Company Size, And Leverage On The Communication Of Key Audit Matters (Implementation Of The First Year Of KAMs Adoption In Independent Auditors' Reports In Indonesia) Sania, Widya; Ali, Syahril
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38822

Auditing standard 701 "Communicating Key Audit Matters (KAMs) in the Independent Auditor's Report" will be implemented in Indonesia in 2022. The communication of KAMs aims to increase the transparency of financial statements for users. This study examines the effect of audit fees, Size of public accounting firm, company size and leverage on the communication of Key Audit Matters (KAMs). The research population is companies that are listed on the Indonesia Stock Exchange and report audited financial statements for the fiscal year 2022. The sample was selected using purposive sampling method. The research data was processed using the Multiple Linear Regression method using IBM SPSS Statistics software ver. 25. This study proves that audit fees (sig 0.000 < 0.05) and Size of public accounting firm (sig 0.000 < 0.05) have a positive and significant effect on communicating KAMs. While company size (0.188 > 0.05) leverage (0.378 > 0.05) has no significant effect on communicating KAMs. Based on the results of the study, it is hoped that companies can consider an adequate audit fee budget and choose a Public accounting firm whose competence is in accordance with the conditions of the company to be able to increase the communication of KAMs. Thus, companies can increase investor and other stakeholder confidence through the communication of KAMs as an effort to demonstrate commitment to transparency and good corporate governanc

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