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Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Lingkungan Kerja, dan Motivasi Terhadap Kinerja Auditor Internal dalam Mencegah Kecurangan: Studi Kasus Pemerintahan Kota Balikpapan Wianda Faza Imelba; Hairul Anam; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6981

Abstract

This study aims to determine the effect of organizational culture, leadership style, work environment, and motivation on the performance of internal auditors at the Inspectorate of Balikpapan City in preventing fraud. Sampling technique in this research uses census method where all population members are used as respondents as many as 31 employees. Data analysis technique used in this research is validity test, reliability test, and hypothesis test using SmartPLS 3.0 application. The result of this research shows that organizational culture, leadership style, work environment, and motivation affect the performance of internal auditor at Inspectorate of Balikpapan City in preventing fraud.
Pengaruh Fee Audit, Audit Tenure, dan Rotasi Audit Terhadap Kualitas Audit pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Faza Muraya Zuhru; Hairul Anam; Dika Karlinda Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6990

Abstract

This research aims to determine the influence of audit fees, audit tenure and audit rotation on audit quality in LQ45 companies listed on the Indonesian Stock Exchange in 2020-2023. The data used in this research is quantitative data with secondary data sources obtained from the audited financial reports and annual reports of the LQ45 Company on the official website of the Indonesia Stock Exchange and the official websites of each company. The sampling technique used purposive sampling technique and a sample of 23 companies was obtained with 92 observation data. Based on the results of the logistic regression test using the SPSS 25 application, it shows that audit fees have a significant effect on audit quality, while audit tenure and audit rotation do not have a significant effect on audit quality.
PENGARUH KONEKSI POLITIK, MEKANISME TATA KELOLA, UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERBANKAN YANG TERCATAT DI BURSA EFEK PERIODE (2021-2023) Dimas Rama Pramudia; Hairul Anam; Yanzil Azizil Yudaruddin; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.403-410

Abstract

The aim of this research is to find out whether political connections, governance mechanisms, company size influence the performance of banking sector companies listed on the IDX for the 2021-2023 period. The population used in this research was 141, which was obtained from the BEI website itself. In this research, it is known that political connections do not have a significant effect on company performance. which means political connections have no signal on company performance. However, it is different from the governance mechanism and company size. Governance mechanisms and company size have a significant effect on company performance, which means that governance mechanisms and company size have a positive signal on the performance of banking sector companies.
THE INFLUENCE OF AUDIT COMMITTEE, PROFITABILITY AND AUDIT QUALITY ON TIMELINESS OF FINANCIAL REPORTING IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES IN THE PERIOD 2021-2023 BERTOLD Yunus; Hairul Anam; Yudea; Wiwik Saraswati
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.1.2025.10-16

Abstract

This study aims to examine the influence of the Audit Committee, Profitability and Audit Quality on Timeliness of Financial Reporting. The data used are the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2023. The type of research used is quantitative research. The sampling technique used a purposive sampling method which resulted in 197 company samples from a population of 95 companies. The data analysis method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the Audit Committee has a negative and significant effect on the timeliness of financial reporting. Profitability has a positive and significant effect on the timeliness of financial reporting. Audit Quality has no effect on the timeliness of financial reporting