Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Atma Jaya Accounting Reseach (AJAR) BALANCE: Economic, Business, Management and Accounting Journal Jurnal Riset Akuntansi Politala
Linda Arisanti Razak
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Time Budget Pressure, Kompleksitas Audit Dan Kualitas Audit Ismail Badollahi; Andi Arman; Abd Salam; Linda Arisanti Razak
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 2 (2020): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i2.5269

Abstract

ABSTRACT  The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords                   : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit
THE EFFECT OF PRESSURE AND OPPORTUNITY IN DETECTING FINANCIAL STATEMENT FRAUDS IN CONSUMER GOODS INDUSTRY COMPANIES Muchriana Muchran; Fani Irawati; Linda Arisanti Razak
AJAR Vol 6 No 01 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i01.398

Abstract

This study aims to determine the effect of pressure and opportunity in detecting fraud in the financial statements of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. This study uses quantitative data obtained from annual reports of companies that have been audited during the study period. The population of this study is the consumer goods industry with a population of 63 companies, using a porposive sampling technique, the number of companies that meet the sample criteria is 22 companies. The analysis technique used is multiple linear regression technique using the Common Model Effect (CEM) approach to panel data. The results of this study found that Financial Stability, Financial Target and Ineffective Monitoring had a positive and significant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange. Whereas External Pressure has a negative and insignificant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange.
Struktur Kepemilikan dan Manajemen Laba : Tinjauan Literatur Sistematis Berdasarkan Teori Keagenan Muh Taufiq; Sakia Putri Samsul; Muh. Risnandar; Linda Arisanti Razak; Amril Amril
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.679

Abstract

This study aims to examine the relationship between ownership structure and earnings management practices using a Systematic Literature Review (SLR) approach based on the agency theory perspective. Ownership structure—encompassing institutional, managerial, and concentrated ownership—is viewed as an internal control mechanism with the potential to mitigate agency conflicts and opportunistic management behavior. The literature search was conducted systematically through national and international academic databases, covering publications from 2021 to 2025, resulting in 25 scientific articles that met the inclusion criteria for analysis. The synthesized results indicate that institutional ownership tends to play a role in suppressing earnings management practices through more effective monitoring functions, though its influence largely depends on the ownership proportion and institutional context. Meanwhile, managerial ownership exhibits a dual effect: it can align the interests of managers and shareholders at certain levels, yet potentially increases earnings management when ownership is high or under external pressure. Furthermore, the effectiveness of ownership structures is influenced by complementary corporate governance mechanisms, such as audit quality and corporate social responsibility disclosure. This research is expected to provide theoretical and practical contributions to improving the quality of financial reporting.
Strategi Akuntabilitas Publik dalam Pencegahan Fraud Dana Desa: Studi Kasus PMD Kabupaten Gowa Andi Kartika; M. Shidiq Al Mutawakkil; Linda Arisanti Razak; Amril Amril
Jurnal Riset Akuntansi Politala Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v9i2.683

Abstract

Dana Desa memainkan peran penting dalam pembangunan, namun besarnya alokasi dana tidak diimbangi dengan kapasitaspengelolaan yang memadai, sehingga berisiko tinggi terhadapkecurangan (fraud). Penelitian ini bertujuan untuk mengkajistrategi akuntabilitas publik yang diimplementasikan oleh Dinas Pemberdayaan Masyarakat dan Desa (PMD) Kabupaten Gowadalam mencegah fraud Dana Desa melalui lensa Fraud Triangle Theory. Penelitian menggunakan pendekatan kualitatif denganstudi kasus. Data dikumpulkan melalui wawancara, observasi, dan studi dokumentasi, lalu dianalisis dengan model interaktifMiles dan Huberman. Temuan penelitian mengungkapkerentanan fraud yang ditandai dengan ketidakberfungsianSistem Keuangan Desa (SISKUADES) bagi publik. Analisismelalui tiga elemen fraud triangle menunjukkan: (1) Adanya pressure dari ketidakpercayaan masyarakat dan kasus korupsisebelumnya; (2) Terbukanya opportunity akibat lemahnyapengawasan eksternal dari masyarakat; dan (3) Adanya rationalization dari oknum PMD dengan alasan yang tidakberdasar untuk membenarkan ketidaktransparanan. Disimpulkan bahwa strategi akuntabilitas publik PMD Gowabelum efektif mencegah fraud. Diperlukan penguatanpengawasan eksternal yang independen dan memastikanmekanisme transparansi yang benar-benar dapat diaksesmasyarakat.
Co-Authors Abd Salam Amril Amril Andi Arman Andi Kartika Badollahi, Ismail Fani Irawati M. Shidiq Al Mutawakkil Muh Taufiq Muh. Risnandar Sakia Putri Samsul