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All Journal Eksistansi Jurnal Media Wahana Ekonomika Jurnal Riset Terapan Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomika Dan Bisnis Economic Reviews Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Sopiyan AR
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Kompetensi, Integritas, dan Skeptisme Profesional Auditor terhadap Fraud Prevention dengan Kualitas Audit Sebagai Variabel Intervening: Studi pada BPKP Provinsi Sumatera Selatan Nurhaliza Kurniasyari; Sopiyan AR; Ulfah Tika Saputri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9545

Abstract

This study aims to analyze the influence of auditor competence, integrity, and professional skepticism on fraud prevention, with audit quality as an intervening variable among auditors at BPKP South Sumatera Province. The research employs a quantitative associative approach using purposive sampling technique. Data were collected through questionnaires and analyzed using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that auditor competence, integrity, and professional skepticism have a positive effect on fraud prevention. However, audit quality as a mediating variable between competence, integrity, and professional skepticism and fraud prevention does not have a significant effect.
Faktor-Faktor yang Mempengaruhi Budgetary Slack pada Organisasi Perangkat Daerah Provinsi Sumatera Selatan Kartika Rahayu, Tri; Sopiyan AR; Husni Mubarok, Muhammad
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.861

Abstract

This relselarch aims to deltelrminel thel influlelncel of buldgelt elmphasis and sellf-elstelelm on buldgeltary slack in Relgional Apparatuls Organizations in Soulth Sulmatra Provincel. This typel of relselarch is qulantitativel relselarch. Thel relselarch was condulcteld ulsing a pulrposivel sampling telchniqulel on 39 Relgional Apparatuls Organizations of Soulth Sulmatra Provincel. Thel relselarch samplel was 117 peloplel consisting of thel Helad of OPD, Helad of thel Financel Sulb-Division, and Helad of thel Planning Sulb-Division. This relselarch data ulsels primary data collelcteld throulgh qulelstionnairels and obtaineld 98 qulelstionnairel data which can bel procelsseld ulsing mulltiplel linelar relgrelssion analysis with thel hellp of thel SPSS velrsion 26 program. Thel relsullts of thel relselarch can bel concluldeld that: (1) buldgelt elmphasis has a positivel and significant elffelct on buldgeltary slack in Soulth Sulmatra Provincel Relgional Apparatuls Organization; (2) sellf-elstelelm has a positivel and significant elffelct on buldgeltary slack in thel Relgional Apparatuls Organizations of Soulth Sulmatra Provincel; (3) buldgelt elmphasis and sellf-elstelelm togelthelr havel a positivel and significant elffelct on buldgeltary slack in Soulth Sulmatra Provincel Relgional Apparatuls Organizations.
Co-Authors Ades Hidayah Edwin Frimaruwah Firmansyah Firmansyah Frety Suci Tiara Hati Husni Mubarok, Muhammad Kartika Rachma Sari Kartika Rahayu, Tri Marserina, Sella MUHAMMAD HUSNI MUBAROK Nurhaliza Kurniasyari Nurhasanah Nurhasanah Periansya Periansya Relyza, Qabilah Arikah Riana Mayasari Ulfah Tika Saputri