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Audit Judgement Performance: Self Efficacy dan Kompleksitas Tugas sebagai Anteseden Andry Andry; Haliah Haliah; Andi Kusumawati; Asri Usman
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.249

Tujuan penelitian ini adalah untuk menganalisis faktor self efficacy dan kompleksitas tugas sebagai anteseden dari audit judgment performance. Subjek dalam penelitian ini adalah auditor internal pada lingkup Inspektorat kota Makassar sebanyak 61 orang yang mana penilaian dilakukan berdasarkan jawaban pada setiap angket yang diberikan. Hasil penelitian menunjukkan bahwa faktor self efficacy tidak memberikan pengaruh yang signifikan terhadap audit judgement performance. Dengan kata lain bahwa tinggi rendahnya self efficacy yang dimiliki para auditor tidak menjamin dapat memberikan kinerja yang baik atau pun buruk. Berbeda dengan kompleksitas tugas yang justru berpengaruh positif dan signifikan. Hal ini berarti bahwa semakin kompleks tugas yang dihadapi auditor maka semakin maksimal pula kinerja yang akan ditunjukkan.

Teori Pecking Order: Pilih Utang atau Ekuitas? Yasmi Yasmi; Dian Novita; Asri Usman
YUME : Journal of Management Vol 6, No 1 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i1.3587

AbstrakPenelitian ini bertujuan untuk mengetahui seberapa jauh profitabilitas, likuiditas, dan pertumbuhan perusahaan berpengaruh terhadap struktur modal perusahaan publik di Indonesia. Menggunakan alat uji statistik dapat diketahui variabel manakah yang paling mempengaruhi oleh struktur modal perusahaan publik di Indonesia. Sampel yang digunakan adalah 173 perusahaan dengan menggunakan metode disproportionate stratified random sampling. Metode analisis yang digunakan yaitu analisis regresi menggunakan SPSS. Hasil penelitian menemukan bahwa (1) profitabilitas berpengaruh terhadap struktur modal, (2) likuiditas berpengaruh terhadap struktur modal, (3) pertumbuhan perusahaan tidak berpengaruh terhadap struktur modal. Kata Kunci: teori pecking order, profitabilitas, likuiditas, pertumbuhan. AbstractThis study aims to determine the extent of profitability, liquidity, and growth (growth) companies give effect to the capital structure of public companies in Indonesia. By using a statistical test is expected to be known which variables most affect the capital structure of public companies in Indonesia. The sample used is 173 (one hundred and seventy three) companies using disproportionate stratified random sampling method. The analytical method used is regression analysis using SPSS. The results found that (1) the profitability give significant effect on the capital structure so that the hypothesis is accepted, (2) liquidity give significant effect on the capital structure so that the hypothesis is accepted, (3) the company's growth no significant effect on the capital structure so that the hypothesis is not accepted. Keywords: pecking order theory, profitability, liquidity, growth

Peranan Akuntansi Manajemen Dalam Pengambilan Keputusan Sebagai Bentuk Good Governance Asri Usman; Mediaty Mediaty; Ainun Khafifah; Muhammad Awal Ramadhan; Wayan Adhennuari Gandhi Putra Randayo
Amkop Management Accounting Review (AMAR) Vol. 2 No. 2 (2022): July - December
Publisher : Pascasarjana STIE Amkop Makassar

Undang-undang telah mengalami banyak modifikasi karena berusaha menuju kesempurnaan. Banyak pejabat publik masih berjuang untuk menyesuaikan pola pikir mereka dan menempatkan kebutuhan publik di atas kepentingan mereka sendiri atau kelompok lain. Hal ini disebabkan akibat hukum yang masih diterapkan kepada para koruptor masih abu-abu tua yang artinya masih lengah dan tidak memberikan efek jera bagi para koruptor. Pejabat publik di Indonesia telah menerbitkan Undang-Undang Nomor 22 Tahun 1999 Tentang Pemerintahan Daerah: Munculnya Daerah Otonomi dan Undang-Undang Nomor 25 Tahun 1999 Tentang Perimbangan Keuangan Pusat Dan Daerah dalam upaya memajukan kesejahteraan. Metodologi penelitian berupa studi kepustakaan (Library Research) mendefinisikan kepustakaan atau Studi pustaka merupakan serangkaian tugas yang meliputi membaca dan mencatat, menganalisis bahan penelitian, dan menggunakan metode pengumpulan data kepustakaan. Dengan demikian, bangkitnya pengelolaan keuangan, atau tata kelola keuangan yang kuat, dan berkembangnya penyelenggaraan pemerintahan daerah yang otonom menuju pemerintahan yang baik (good governance). Pemimpin yang dapat dipercaya, tidak memihak, berintegritas, dan mendahulukan kepentingan publik di atas kepentingan dirinya sendiri dan kepentingan lainnya diperlukan untuk pemerintahan yang baik. Kualitas berikut ini diperlukan untuk manajemen atau tata kelola keuangan yang efektif: akuntabilitas, keterlibatan, ketaatan pada hukum, keterbukaan, daya tanggap, fokus pada konsensus, keadilan dan pemerataan, serta efektivitas dan efisiensi. Reformasi anggaran, kelembagaan, sistem informasi akuntansi, audit, dan manajeme semuanya diperlukan untuk mewujudkan hal ini.

Audit Judgement Performance: Self Efficacy dan Kompleksitas Tugas sebagai Anteseden Andry Andry; Haliah Haliah; Andi Kusumawati; Asri Usman
Tangible Journal Vol 7 No 1 (2022): Vol 7 No. 1 Juni 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v7i1.249

Tujuan penelitian ini adalah untuk menganalisis faktor self efficacy dan kompleksitas tugas sebagai anteseden dari audit judgment performance. Subjek dalam penelitian ini adalah auditor internal pada lingkup Inspektorat kota Makassar sebanyak 61 orang yang mana penilaian dilakukan berdasarkan jawaban pada setiap angket yang diberikan. Hasil penelitian menunjukkan bahwa faktor self efficacy tidak memberikan pengaruh yang signifikan terhadap audit judgement performance. Dengan kata lain bahwa tinggi rendahnya self efficacy yang dimiliki para auditor tidak menjamin dapat memberikan kinerja yang baik atau pun buruk. Berbeda dengan kompleksitas tugas yang justru berpengaruh positif dan signifikan. Hal ini berarti bahwa semakin kompleks tugas yang dihadapi auditor maka semakin maksimal pula kinerja yang akan ditunjukkan.

Determinant of auditor’s ability to detect fraud Rosida Maedina Agus; Arifuddin; Asri Usman; Sri Sundari
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/g3p34n07

This study investigates the role of auditors in carrying out responsibilities, because it is very important to support their performance. Auditors are expected to be able to detect fraud in financial reports so that no party is harmed. This research aims to analyze the effect of Self Efficacy, Professional Skepticism, Emotional Intelligence on fraud detection. The research method uses descriptive quantitative, data analysis uses SEM PLS. The data collection method in this research uses a questionnaire method. Next, a questionnaire will be created using Google Form. The Google form link to the questionnaire will be sent officially to the representative BPK auditor in South Sulawesi. The research results show that self-efficacy has a significant effect on fraud detection. Professional skepticism has a significant effect on fraud detection. Emotional intelligence has a significant effect on fraud detection. Furthermore, Information Technology is able to moderate Self Efficacy, Professional Skepticism, Emotional Intelligence in fraud detection. The findings show that an auditor in carrying out his responsibilities needs to understand an auditor's attitude in detecting fraud because it is very important to support his performance. Auditors are expected to be able to detect and eliminate fraud in financial reports so that no party is harmed. To carry out the auditor's function, good intelligence is needed in order to achieve more optimal performance. Rational and analytical thinking processes as well as self-efficacy skills, professional skepticism, emotional intelligence, and information technology are very important for auditors because they are very helpful in detecting fraud. So in this research the broad theories used are attribution theory and the Theory of Planned Behavior (TPB) which explains intentions, attitudes and behavior that influence a person's actions.

The Effect of Professional Skepticism and Information Technology onAuditors Performance Asrini; Arifuddin; Andi Kusumawati; Asri Usman
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/e2sj2c98

The purpose of this article is to analyze the influence of professional skepticism and information technology on auditors' performance. This study is a type of quantitative study. Population in this study is BPK South Sulawesirepresentative auditors with 103 auditors as a sample by sample method saturated. The types of data in this studyare the primary data use questionnaires in collecting the data with 64 returning respondents. Deep data analysis techniques study This using the regression model selection test , the assumption test classical , multiple linear regression , and hypothesis testing Partial with SPSS version 25 . Based on the results of data analysis, the findingsof this study are professional skepticism and information technology has a positive and significant effect on auditor performance.

TIME DRIVEN ACTIVITY-BASED COSTIN IN HEALTH SECTOR Mediaty; Asri Usman; Ririn Akhriani; Elwiyani Army
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.122

This study aims to determine the use of TDABC in formulating health costs and the effect of cost management using TDABC on the health sector. The results of the study are that cost determination with the ABC method is difficult to implement by many organizations because of the high costs that must be incurred for interviews and surveys, the use of subjective and expensive time allocations to validate, and the difficulty of maintaining and updating models. While TDABC only requires estimation of two parameters. Daycoaches can account for complex activities and processes and provide more accurate cost information using time constraints and cost drivers. Therefore, processes with high cost and high variability can be identified and improved. The study concluded that TDABC can provide an accurate assessment of resource consumption and identify potential areas to improve efficiency. TDABC can be used as a strategic decision-making tool regarding the design of more effective treatment lines and thus contribute to cost measurement. The research method used is systematic literature review using PRISMA approach.

BUSINESS STRATEGY AND FINANCIAL PERFORMANCE AS MEDIATION VARIABLES IN THE RELATIONSHIP OF CORPORATE GOVERNANCE TO EARNING QUALITY OF PUBLIC COMPANIES IN ASEAN Molina; Mediaty; Asri Usman; Bambang Subiyanto; Median Wilestari
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1497.083 KB)

This study aimed to analyze the effect of corporate governance mechanisms on earnings quality with business strategy and financial performance as mediating variables. The analysis was carried out using the SEM-Warp PLS 7.0 application with two relationship models; direct and mediation. The first test analyzes the direct effect of corporate governance mechanisms on earnings quality. The corporate governance mechanism is measured by four proxies (number of commissioners, percentage of independent commissioners, percentage of audit committees with financial or accounting education background, and percentage of public ownership); and earnings quality as measured by four proxies (persistence, predictability, variability, and smoothness). The mediating effect of business strategy and financial performance is measured by proxy of intangible asset value and ROA analyzed through the indirect model. The results obtained in this study are different from result of previous studies that show corporate governance mechanisms in public companies in ASEAN have a negative effect on earnings quality. However, business strategy and financial performance partially mediate (competitive mediation) to function as a suppressive or substitute effect. This explain why the overall effect of corporate governance mechanisms on public companies in the ASEAN region has been significantly practised in many previous studies.

Pengaruh Religiusitas dan Nilai Stewardship terhadap Motivasi Belajar : Implikasi Etika Profesional Mahasiswa Akuntansi Alimuddin Alimuddin; Asri Usman; Winda Aulia Syam; Nuraeni Nuraeni
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2625

This study aims to provide a comprehensive guide for Master's students in Accounting in conducting a mini research project on the influence of religiosity and stewardship values on learning motivation, as well as their implications for professional ethics. The guide includes a strong theoretical framework, a questionnaire-based quantitative research methodology, and relevant data analysis techniques. Religiosity, as the internalization of religious values, and stewardship values, as an orientation toward collective interests, are hypothesized to influence students’ learning motivation. The learning motivation shaped by these internal values is then analyzed in terms of its implications for the development of professional ethics among accountants. By adopting a multidisciplinary approach and adhering to research ethics standards, this study is expected to contribute significantly to the understanding of character and integrity development in accounting education.

The Role of Big Data in Audit: Implications for Improving Audit Quality and Fraud Detection Effectiveness for External Auditors Saida Said; Arifuddin; Asri Usman
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/3vpmg407

The digital transformation in auditing drives the utilization of big data as a novel approach to enhance the efficiency and effectiveness of the audit process. Big data enables auditors to process large volumes of information in real-time and analyze complex transaction patterns, which potentially improves audit quality and fraud detection capabilities. This study aims to evaluate the impact of big data on audit quality and the effectiveness of fraud detection by external auditors in Indonesia. Using a quantitative approach, data were collected through structured questionnaires distributed to 50 external auditors with a minimum of three years of experience, employing purposive sampling technique. Data were analyzed using multiple linear regression. The findings indicate that the implementation of big data significantly contributes to the improvement of audit quality and efficiency in identifying fraud. Auditors leveraging big data can detect anomalies more accurately and rapidly. The study recommends strengthening information technology competencies among auditors and developing audit systems based on data analytics. Future research should explore moderating variables such as industry complexity.

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