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Iskak, Jamaludin
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Pengaruh Kemampuan Sumber Daya Manusia, Kualitas Audit, dan Ketaatan Aturan Akuntansi terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Enititas Studi pada Badan Standarisasi Nasional (BSN) Basri, Husen; Iskak, Jamaludin
Jurnal Manajemen Bisnis dan Keuangan Vol 4 No 2 (2023): Oktober 2023
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v4i2.140

Abstract

This study aims to obtain empirical evidence of the influence of human resource capabilities, audit quality, and adherence to accounting rules on the timeliness of submission of entity financial reports (study at the National Standardization Agency). The population in this study are employees who work in the finance section of the National Standardization Agency. Sampling was carried out using accidental sampling. The primary data collection method used is the questionnaire method. Data were analyzed using multiple linear regression. The results showed that human resources had a positive effect on the timeliness of submission of entity financial reports, audit quality had a positive and significant effect on the timeliness of submission of entity financial reports, compliance with the rule of law had a positive and significant effect on the timeliness of submission of entity financial reports.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI Ricardo, Willy; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33713

Abstract

The purpose of this research is to examine the effect of leverage, firm size, dan working capital turnover on profitability of industry sector companies listed on the Indonesia Stock Exchange during 2019-2021. Sample was selected using purposive sampling method and the valid data was 19 companies. Data processing techniques using multiple regression analysis with the Eviews 10 program and Microsoft Excel 2013. The results of this study indicate that leverage and working capital turnover have insignificant effect on profitability, and firm size has a positive and significant effect on profitability. The implication is the need to increase profitability to make company be able to operate their business which is influenced by firm size dan working capital turnover to expand its business.
The Influence of Specialization, Independence, and Public Accounting Firm Size on Audit Quality with Auditor Integrity as a Moderating Variable Elisa, Anna; Iskak, Jamaludin
JURNAL DARMA AGUNG Vol 33 No 2 (2025): APRIL (IN PROGRESS)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v33i2.5573

Abstract

Audit quality is a crucial aspect of financial transparency and corporate accountability. This study examines the influence of public accounting firm (PAF) specialization, independence, and firm size on audit quality, with auditor integrity as a moderating variable. Using agency theory and professionalism theory as theoretical frameworks, this study explores how these factors contribute to the reliability of financial audits. The findings indicate that specialization and independence have a significant positive impact on audit quality, whereas firm size alone does not necessarily guarantee higher audit quality. Moreover, auditor integrity enhances the relationship between independence and audit quality, reinforcing the importance of ethical standards in the auditing profession.
PENGARUH TINGKAT PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAN, JUMLAH TEMUAN PEMERIKSAAN LHP BPK, DAN KARAKTERISTIK PEMERINTAH DAERAH PADA OPINI ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI PROVINSI SULAWESI SELATAN TAHUN ANGGARAN 2021-2023 Iskak, Jamaludin; Ardinanto, Muhammad Gilang Permata
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 4 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

This study seeks to examine the impact of the completion rate of follow-up on audit findings, the number of audit findings from BPK (Audit Board of Indonesia), and the characteristics of local governments on the audit opinion of local government financial reports in South Sulawesi Province for the fiscal years 2021–2023. The population consists of all districts/cities in South Sulawesi Province, with samples determined using census sampling techniques. This study utilises secondary data obtained from BPK's audit reports. The analysis method employed is logistic regression analysis. The findings reveal that the follow-up completion rate, number of audit findings, and local government characteristics, including PAD, expenses, age, and assets, do not significantly influence the audit opinion. These results indicate that audit opinions are influenced more by compliance with financial reporting standards and effective internal control systems rather than by fiscal capacity or managerial experience alone.
Kompetensi Audit dan Red Flags Auditor dalam Mendeteksi Kecurangan dengan Peran Skeptisisme Profesional Sodikin, Akhmad Ali; Iskak, Jamaludin
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.16451

Abstract

Penelitian ini dilakukan untuk mengetahui implikasi kompetensi audit, red flags, serta skpetisme profesional terhadap deteksi kecurangan. Red flags (tanda bahaya) pada penelitian ini menggunakan persepsi pada kategori Pressure,Opportunity, Rationalization. Populasi dalam penelitian ini adalah auditor KAP di Jakarta Selatan dengan menggunakan metode convenience sampling. Dalam penelitian ini sumber data yang digunakan yaitu data primer dengan cara pengumpulan data yaitu teknik kuesioner. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif. Penelitian ini menggunakan variabel bebas persepsi pada kategori Pressure, Opportunity, Rationalization, dan juga variabel moderasi yakni Skeptisisme Profesional. Sedangkan variabel terikat yakni deteksi kecurangan. Penelitian ini menunjukkan bahwa variabel bebas Pressure, Opportunity dan Skeptisisme berperan dalam mendeteksi kecurangan. Sedangkankompetensi audit dan Rationalization tidak berperan dalam mendeteksi kecurangan dalam perusahaan. Hasil lain daripenelitian ini adalah skeptisisme profesional dapat memperkuat atau memperlemah kompetensi audit, redflag padakategori Pressure dan Rationalization terhadap deteksi kecurangan. Namun tidak dapat memperkuat atau memperlemah persepsi pada kategori Opportunity, terhadap deteksi kecurangan perusahaan.
Executive compensation, characteristics, and shareholder on tax avoidance Mappadang, Agoestina; Mappadang, Jusuf Luther; Iskak, Jamaludin; Wijaya, Agustinus Miranda
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 6 No 2 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v6i2.1019

Abstract

This study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax avoidance. Using a descriptive associative research method and secondary data, this study was shown in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2017–2021. The sampling method used purposive sampling. This research used 16 sample corporations, with a five-year research period of 5 years, so 80 objections were obtained for data processing. This study found that executive-compensation variables have no significant effect on tax avoidance, executive characteristics, and executive of the shareholder have a negative effect on tax avoidance.
Analisis Pengaruh Kualitas Auditor, ROA, DER Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Client Kantor Akuntan Publik XXX Simangunsong, Santika Nathasia; Iskak, Jamaludin
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.50

Abstract

Abstrak : Penelitian ini memberikan pemahaman tentang pengaruh DER, ROA, Kualitas Auditor, dan Opini Going Concern. Namun, penelitian ini memiliki keterbatasan data dan cakupan penelitian terbatas pada KAP XXX.   Tujuan : Penelitian ini bertujuan untuk mengeksplorasi hubungan DER dan ROA terhadap Kualitas Auditor dan Opini Going Concern, baik secara langsung maupun melalui efek mediasi.   Metodologi : Penelitian ini menggunakan data angka dan analisis statistik dengan alat analisis Smart PLS.   Hasil penelitian : Temuan dari penelitian melihatkan bahwa hubungan antara DER dan Opini Going Concern tidak signifikan, tetapi ROA memiliki dampak yang signifikan. DER juga tidak ada hubungan secara signifikan terhadap Kualitas Auditor, namun ROA memiliki hubungan terhadap Kualitas Auditor. Penelitian ini menegaskan bahwa Kualitas Auditor memiliki dampak pada Opini Going Concern. Meskipun DER tidak memiliki hubungan langsung pada Opini Going Concern melalui Kualitas Auditor, ROA memiliki hubungan Opini Going Concern melalui Kualitas Auditor.
FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Tampubolon, Anita Octrani; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26521

Abstract

The purpose of this study was to empirically prove the effect of operating cash flow, leverage, liquidity and firm size on financial performance in manufacturing companies that are officially listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. Based on the criteria that have been set, 71 manufacturing companies have been selected as samples for this research using a purposive sampling method. The method of analysis used in this study is multiple linear regression using EViews version 12 and Microsoft Excel 2016. The results obtained from this study indicate that ther effect of leverage is a positive and significant on financial performance, while operating cash flow and liquidity have a positive and significant effect. not significant on financial performance and variable firm size has a negative and insignificant effect on financial performance.
PENGARUH SALES GROWTH, FIRM AGE, FIRM SIZE DAN LEVERAGE TERHADAP PROFITABILITAS Putri, Cecillia Heryanti; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26646

Abstract

The purpose of this study was to examine and obtain empirical evidence of the effect of sales growth, firm age, firm size and leverage on profitability. This study uses multiple regression analysis data processing techniques and then processed using the SPSS version 25 application program. The sample of this study consisted of 25 manufacturing companies in the goods and consumption industry sector which were selected by purposive sampling method that met the criteria of 125 publicly listed companies in Indonesia. Indonesia Stock Exchange in the period 2016 - 2020. The results of research on sales growth have no significant and negative effect on profitability, firm age, firm size and leverage have a significant and positive effect on profitability.
Analisis Faktor-Faktor yang Mempengaruhi Audit Going Concern Pada Perusahaan Manufaktur Periode 2018-2020 Tanadi, Wilsen; Iskak, Jamaludin
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26661

Abstract

This research was conducted to examine the effect of audit quality, liquidity, profitability, growth, firm size, and previous year's audit opinion on the formation of going concern audit opinions on manufacturing sector that listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sample was selected by purposive sampling method and the valid data were 32 companies. The data processing technique uses logistic regression analysis supported by SPSS software (Statistical Product and Service Solution) 25 program for Windows and Microsoft Excel 2019. The results show that audit quality, liquidity, profitability, growth and firm size have no effect on the formation of a going audit opinion. concern. While, the previous years audit opinion had a positive effect on the formation of a going-concern audit opinion.
Co-Authors Agoestina Mappadang Ardinanto, Muhammad Gilang Permata Basri, Husen Elisa, Anna Indra Indra Khaq, Akhsanul Mappadang, Jusuf Luther Marcellino, Marcellino Merianti, Desi Putri, Cecillia Heryanti Renaldo, Renaldo Ricardo, Willy Simangunsong, Santika Nathasia Sodikin, Akhmad Ali Tampubolon, Anita Octrani Tanadi, Wilsen Wijaya, Agustinus Miranda Wijaya, Laurensius