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All Journal Ekuitas: Jurnal Pendidikan Ekonomi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Aktual SEIKO : Journal of Management & Business AkMen JURNAL ILMIAH YUME : Journal of Management Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Ekuitas Jurnal Pnedidikan Ekonomi
Syamsuri Rahim
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Journal : akmen jurnal ilmiah

 1 
Pengaruh Brainstorming Dan Fraud Risk Terhadap Deteksi Potensi Kecurangan Oleh Auditor Dien Auwaliah Latuconsina; Syamsuri Rahim
AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v18i2.1725

Abstract

The aim of this research is to analyse the influence of brainstorming and fraud risk on detection of fraudulent potential by auditors. The hypotheses are about brainstorming and fraud risk has a significant impact on detection of fraudulent potential by auditors. The data required in this research is primary data in the form of respondent’s assessment of brainstorming, fraud risk and detection of fraudulent potential by auditors. This research was carried out on Badan Pengawasan Keuangan dan Pembangunan (BPKP) of South Sulawesi Province by distributing questionnaires to 57 auditors as the respondent however only 34 questionnaires can be processed. Data analysis techniques used by determination test, F test, Multiple Linear Regression test, and t test. The results of the data analysis showed that the brainstorming and fraud risk have a significant influence on detection of fraudulent potential by auditors BPKP South Sulawesi Province either partially or simultaneously.
PENGARUH TIME PRESSURE DAN RISIKO AUDIT TERHADAP PREMATURE SIGN OFF PROSEDURE AUDIT PADA KAP (KANTOR AKUNTUN PUBLIK) SULAWESI SELATAN DI MAKASSAR Syamsuri Rahim; Nur Wahyuni; Zulkifli Habie
AkMen JURNAL ILMIAH Vol 20 No 1 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i1.3763

Abstract

This study aims to test the influence of Time Pressure (Time Pressure) and Audit Risk Against Premature Sign Off Prosedure Audit At KAP (Public Accounting Firm) South Sulawesi In Makassar. The results of this study show that: 1) Time pressure has a positive and significant effect on Premature sign off audit procedures, shown with t count value of 4,071 with significance of 0.000. The value of significance is below 0.05. 2) Audit risk has a positive and significant effect on Premature sign off audit procedure, shown by t value obtained by 4,332 with significance equal to 0.000. The value of significance is below 0.05. The influence of Time Pressure and Audit Risk together give 59,6% influence to Premature sign off procedure audit While the rest equal to 40,4% determined by other factor.
Co-Authors Alma Pratiwi Annisa Aulia Utami Putri Fahrul Asrianti Asrianti Darwis Lannai Dien Auwaliah Latuconsina Dina Ayu Lestari Fitriani Hasnidar Syam Muhammad Abduh Muhammad Faisal AR Pelu Muhammad Su'un Mursalim Muslim Muslim Nugriah, Ira Nun Fadilah Salam Nur Wahyuni Nurul Azisah Muhlis Putri Tri Mariska R. Sapto Hendri Boedi Soesatyo Syah Putri, Nurwulan Tanur, Dahliana Ummu Kalsum Widya Fitri Maharani Zulkifli Habie Zulkifli Tari