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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Riset Akuntansi dan Keuangan Indonesia Muhammadiyah International Journal of Economics and Business BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Akuntansi dan Bisnis TECHNOBIZ : International Journal of Business Jurnal AbdiMas Nusa Mandiri Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Improvement: Jurnal Manajemen dan Bisnis Balance : Jurnal Akuntansi dan Bisnis Fundamental and Applied Management Journal Altifani Journal: International Journal of Community Engagement
Sirajuddin, Betri
Universitas Muhammadiyah Palembang
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Mathematics Nursing Physics Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PADA PERUSAHAAN BUMN DI KOTA PALEMBANG Sirajuddin, Betri
Balance : Jurnal Akuntansi dan Bisnis Vol 1, No 1 (2016): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v1i1.1334

Abstract

Problem formulation in this study is are factors that affect (relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete) partial and collectively. The goal influence factors relevant to know, can be understood, power test, neutral, right time, power of appeals, and the quality of complete financial statements on state-owned company in palembang good partial nor collectively. This study included research type associative. in the state-owned company conducted in palembang. Variables in this study is relevant, to be understood, power test, neutral, right time, power of appeals, and complete. data used data is a primary and secondary data. Techniques of data collection in this study using questionnaires and documentation techniques. analysis qualitative data was used.research shows that good partial nor collectively relevant factor, to be understood, power test, neutral, right time, power of appeals, and complete significantly impact on the quality of financial reports state-owned company in palembang.
THE EFFECT OF PROFESSIONAL SKEPTICISM, EXPERTISE, AUDIT FEE, AND AUDIT RISK ON AUDITOR’S OPINION WITH CLIENT PREFERENCE AS MODERATOR Sirajuddin, Betri; Anggraini, Thalia Purwita
Muhammadiyah International Journal of Economics and Business Vol. 2, No.1, 2019
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.496 KB) | DOI: 10.23917/mijeb.v2i1.9378

Abstract

The purposes of this study are to determine the effect of professional skepticism, expertise, audit fee, audit risk on the auditor?s opinion, and to determine preference client as the moderating variable on the effect of professional skepticism, expertise, audit fee, and audit risk on the auditor?s opinion. It is an empirical study on the public accountant firms and the Audit Board of the Republic of Indonesia (BPK RI) Representative Office in Palembang, South Sumatra, Indonesia. This study developed associative hypotheses and tested them. The data consisted of primary data and secondary data. The population of this research was the auditors of public accountant firms and BPK RI in Palembang. Totally, 111 respondents were involved. The techniques used for collecting the data were in-depth interviews, questionnaires, and documentation. The techniques used for analyzing the data were quantitative analysis and qualitative analysis. This study indicates that professional skepticism insignificantly affects  the auditor?s opinion, expertise significantly affects the auditor?s opinion, audit fee significantly affects the auditor?s opinion, and audit risk significantly affects the auditor?s opinion. Furthermore, there is no significant relationship on the auditor?s opinion from the interaction between the client preference and professional skepticism and expertise. Meanwhile, client preference is a quasi-moderator on the influence of audit fee and audit risk on the auditor?s opinion.
INTEGRITAS INTERNAL AUDITOR SEBAGAI VARIABEL MODERASI PENGARUH KOMPETENSI, PENGALAMAN KERJA INTERNAL AUDITOR DAN DUKUNGAN MANAJEMEN SENIOR TERHADAP EFEKTIVITAS AUDIT INTERNAL Sirajuddin, Betri; Ravember, Rafliande
Balance : Jurnal Akuntansi dan Bisnis Vol 5, No 1 (2020): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v5i1.2457

Abstract

The goal is to determine the effect of Competence, Work Experience Internal Auditor, and Senior Management Support The Effectiveness of Internal Audit with Integrity Internal Auditor as moderating variable on Public Private Bank Prabumulih. This type of research is associative research. The data used are primary and secondary data. The population is scattered and auditors working in the Public Private Bank Prabumulih total of 32 respondents. Data collection techniques by using interviews and questionnaires. Methods of data analysis used in this research is the analysis of quantitative and qualitative analysis. These results indicate that the competence positively and significantly affects the effectiveness of the Internal Audit, Internal Auditor Work Experience positively and significantly affects the effectiveness of Internal Audit, and Senior Management Support Internal Auditor positively and significantly affect the Effectiveness of Internal Audit. Competence positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor, Work Experience positively and significantly affects the effectiveness of the Internal Audit Integrity moderated Internal Auditor,
PENGARUH KOMPETENSI INTERNAL AUDITOR, OBJEKTIVITAS INTERNAL AUDITOR DAN KEBERANIAN MORAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN DUKUNGAN MANAJEMEN SENIOR SEBAGAI VARIABEL MODERASI Rakhmat, Frizky Danu; Fadhilah, Novia; Sirajuddin, Betri
Balance : Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2019): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v4i1.1830

Abstract

The formulation of the problem in this study was to know how the effect of internal Internal Auditor Competence, Internal Auditor Objectivity and Moral Courage on the Effectiveness of Internal Audit with Senior Management Support as Moderating Variables (Empirical Study on Banking in Lubuklinggau City, South Sumatera Province. The type of research used associative research. The data used primary data and secondary data. The population and sample in this study were 31 respondent in Lubuklinggau city. Data collection techniques were using interview techniques and questionnaires. The analysis technique used qualitative analysis and quantitative analysis. The result of this study indicated that internal auditor competencies gave significantly affect the effectiveness of internal audits, internal auditor objectivity gave significantly affect the effectiveness of internal audits, moral courage gaeve significantly affect the effectiveness of internal audits, senior management supported moderates internal auditor competence in a pure modertor on the effectiveness of internal audits, supported senior management moderates internal auditor objectivity by moderating moderator on the effectiveness of internal audit and senior management support moderating moral courage by moderating equations to the effectiveness of internal audits.
Integritas Auditor Sebagai Pemoderasi : Pengaruh Kompetensi, Independensi, Kompleksitas Tugas Dan Audit Time Budget, Terhadap Kualitas Audit: (Studi Empiris Pada Kantor Akuntan Publik Dan Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Sumatera Selatan Di Kota Palembang) Betri Sirajuddin; Ade Riza Oktaviani
BALANCE: Economic, Business, Management and Accounting Journal Vol 15, No 01 (2018)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v15i01.1263

Abstract

ABSTRACT  The purpose of this study was to find out the influence of competence, independence, audit time budget,,task complexity on the audit quality and to find out the auditor integrity as a moderating influence of competence on the audit quality, the auditor integrity as a moderating influence of independence on the audit quality, the auditor integrity as the moderating influence of the task complexity on the audit quality. This study used associative research. The data were primary data and secondary data. The popolation of this research was auditors who work in KAP and BPK RI in Palembang, there were 124 respondents. The techniques used for collecting the data were interviews, questionnaires and documentation. The techniques used for analyzing the data ware quantitative and  qualitative analysis. The results showed that the competence gave a significantl effect on audit quality, independenceand audit time budget  gave a significant effect on audit quality, the task complexity has no effect on audit quality. Integrity of the auditor is not able to moderate the influence of competence to audit quality, independence and  audit time budget gave significant effect on audit quality that moderated the auditor integrity, and the task complexity gave significant effect on audit quality that moderated the auditor integrity.Keywords                   : Factors affecting audit qualityCorrespondence to      : betri.sirajuddin@gmail.com ABSTRAK  Tujuan penelitian ini yaitu untuk mengetahui pengaruh kompetensi, independensi, kompleksitas tugas dan anggaran waktu audit  terhadap kualitas audit serta untuk mengetahui integritas auditor sebagai pemoderasi terhadap kualitas audit. Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer dan data sekunder. Populasi dalam penelitian ini adalah auditor yang tersebar dan bekerja di KAP dan BPK RI Palembang sebanyak 124 responden. Teknik pengumpulan data yaitu dengan menggunakan wawancara, kuesioner dan dokumentasi . Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif dan analisis kualitatif. Hasil penelitian menunjukan bahwa kompetensi independensi  serta anggaran waktu audit secara signifikan memengaruhi kualitas audit, sedangkan kompleksitas tugas tidak memengaruhi kualtitas audit. Intergritas auditor tidak mampu memoderasi pengaruh kompetensi terhadap kualitas audit, independensi dan anggran waktu audit  secara signifikan memengaruhi kualitas audit yang dimoderasi integritas auditor, dan kompleksitas tugas secara signifikan memengaruhi kualitas audit yang dimoderasi integritas auditor.Kata kunci                  : Kualitas AuditKorespodensi            : betri.sirajuddin@gmail.com
ASIMETRI INFORMASI KOMPETENSI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL MODERASI Lis Djuniar; Betri Betri; Ely Mayora; Anggrelia Afrida Anggel
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.209 KB) | DOI: 10.38043/jiab.v6i2.3258

Abstract

Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang). Penelitian ini bertujuan mengetahui bagaimana Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang).Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer. Populasi dalam penelitian ini adalah manajer keuangan, manajer akuntansi, staff keuangan, staff akuntansi, audito internal dan bagian anggaran yang terdapat du BUMN di Kota Palembang sebanyak 38 responden. Teknik pengumpulan data yaitu dengan wawancara dan kuesioner. Metode analisis data yang yang digunakan dalam penelitian ini adalah analisis kuantitatif. Hasil penelitian ini menunjukkan secara bersama Asimetri Informasi, Kompensasi Dan Moralitas Individu berpengaruh terhadap Kecenderungan Kecurangan Akuntansi.secara parsial, Asimetri Informasi berpengaruh dan signifikan terhadap kecenderungan kecurangan akuntansi, Kompensasi tidak mempengaruhi Kecenderungan Kecurangan Akuntansi, dan Moralitas Individu tidak mempengaruhi Kecenderungan Kecurangan Akuntansi. Variabel Perilaku Tidak Etis merupakan prediktor moderator tidak dapat memoderasi variabel asimetri informasi, kompensasi dan moralitas individu terhadap kecenderungan kecurangan akuntansi.
The Influence of Moral Character And Ethical Awareness of Internal Auditor Toward Internal Audit Effectiveness with Whistleblowing System as Moderating Variable Betri Betri; Etty murwaningsih
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13863

Abstract

This research was to determine how the influence of Moral Character and Ethical Awareness of Internal Auditor withWhistleblowing System Implementation as moderating variable (Empiricial Study of Non Bank State-Owned Enterprises in Palembang). This study was associative research. The research datatype was primary and secondary data. The Population in this study was the internal auditor in the Non-Bank State-Owned Enterprise in Palembang as 35 respondents. The data collection techniques used in this research were questionnaire and interview. Data analysis method in this research was the quantitative analysis. The resultshowed thatMoral character did not gave an influence on Effectiveness of Internal Audit, Effectiveness of In-ternal Audit was significantly and positive influenced by the Ethical Awareness, and Whistleblowing System Implementation quasi moderated Moral Character on Effectiveness of Internal Audit andWhistleblowing System Implementation did not moderated Ethical Awareness of Internal Auditorson Effectiveness of Internal Audit.
ANALISIS EVALUATIF TERHADAP PEMBIAYAAN DALAM MEMINIMALISIR RISIKO PEMBIAYAN FASILITAS LIKUIDITAS PEMBIAYAAN PERUMAHAN (FLPP) PADA PT. BANK RAKYAT INDONESIA SYARIAH CABANG PALEMBANG Betri Sirajuddin
TECHNOBIZ : International Journal of Business Vol 2, No 1 (2019): APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v2i1.275

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh analisis evaluative terhadap pembiayaan dalam meminimalisirrisiko pembiayaan fasilitas likuiditas pembiayaan perumahan (FLPP) pada PT.Bank rakyat Indonesia Syariah Cabang Pelembang. Penelitian ini menggunakan analisis deskriptif dengan metode wawancara. Hasil penelitian ini adalah mekanisme pembayaran FLPP dimulai dari pengajuaan berkas pembiayaan.Analisis evaluative terhadap pembiayaan untuk meminimalir resiko pembiayaan FLPP dapat dilakukan dengan cara prinsip didasarkan pada 5C + 1S.
THE EFFECT OF PROFESSIONAL SKEPTICISM, EXPERTISE, AUDIT FEE, AND AUDIT RISK ON AUDITOR’S OPINION WITH CLIENT PREFERENCE AS MODERATOR Betri Sirajuddin; Thalia Purwita Anggraini
Muhammadiyah International Journal of Economics and Business Vol. 2, No.1, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

Abstract

The purposes of this study are to determine the effect of professional skepticism, expertise, audit fee, audit risk on the auditor’s opinion, and to determine preference client as the moderating variable on the effect of professional skepticism, expertise, audit fee, and audit risk on the auditor’s opinion. It is an empirical study on the public accountant firms and the Audit Board of the Republic of Indonesia (BPK RI) Representative Office in Palembang, South Sumatra, Indonesia. This study developed associative hypotheses and tested them. The data consisted of primary data and secondary data. The population of this research was the auditors of public accountant firms and BPK RI in Palembang. Totally, 111 respondents were involved. The techniques used for collecting the data were in-depth interviews, questionnaires, and documentation. The techniques used for analyzing the data were quantitative analysis and qualitative analysis. This study indicates that professional skepticism insignificantly affects  the auditor’s opinion, expertise significantly affects the auditor’s opinion, audit fee significantly affects the auditor’s opinion, and audit risk significantly affects the auditor’s opinion. Furthermore, there is no significant relationship on the auditor’s opinion from the interaction between the client preference and professional skepticism and expertise. Meanwhile, client preference is a quasi-moderator on the influence of audit fee and audit risk on the auditor’s opinion.
ASIMETRI INFORMASI KOMPETENSI DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL MODERASI Lis Djuniar; Betri Betri; Ely Mayora; Anggrelia Afrida Anggel
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.209 KB) | DOI: 10.38043/jiab.v6i2.3258

Abstract

Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang). Penelitian ini bertujuan mengetahui bagaimana Pengaruh Asimetri Informasi, Kompensasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Moderrasi (Studi Empiris Pada BUMN Di Kota Palembang).Jenis penelitian yang digunakan adalah penelitian asosiatif. Data yang digunakan yaitu data primer. Populasi dalam penelitian ini adalah manajer keuangan, manajer akuntansi, staff keuangan, staff akuntansi, audito internal dan bagian anggaran yang terdapat du BUMN di Kota Palembang sebanyak 38 responden. Teknik pengumpulan data yaitu dengan wawancara dan kuesioner. Metode analisis data yang yang digunakan dalam penelitian ini adalah analisis kuantitatif. Hasil penelitian ini menunjukkan secara bersama Asimetri Informasi, Kompensasi Dan Moralitas Individu berpengaruh terhadap Kecenderungan Kecurangan Akuntansi.secara parsial, Asimetri Informasi berpengaruh dan signifikan terhadap kecenderungan kecurangan akuntansi, Kompensasi tidak mempengaruhi Kecenderungan Kecurangan Akuntansi, dan Moralitas Individu tidak mempengaruhi Kecenderungan Kecurangan Akuntansi. Variabel Perilaku Tidak Etis merupakan prediktor moderator tidak dapat memoderasi variabel asimetri informasi, kompensasi dan moralitas individu terhadap kecenderungan kecurangan akuntansi.
Co-Authors Ade Riza Oktaviani Afrida, Anggrelia Ambo Upek Amidi Amidi Anggraini, Thalia Purwita Darma Yanti Dewi Puspasari Dewi Puspasari Dimas Andrean Ely Mayora Etty murwaningsih Fadhilah, Novia Fenty Astrina Ida Zuraidah Intan Cinta Aulia Lis Djuniar M. Amien Dwi Putra M. Amin Dwi Putra M. Faris Afif Maidiana Astuti Handayani Mardiana Puspasari Mizan Muhammad Padri Alfarizi Rahmat Basuki Rakhmat, Frizky Danu Ravember, Rafliande RENDRA BAKTI Saekarini Yuliachtri Thalia Purwita Anggraini Welly, Welly Zuraidah, Ida