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All Journal The Indonesian Accounting Review Journal of Auditing, Finance, and Forensic Accounting Jurnal Manajemen Dan Kewirausahaan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Widya Akuntansi dan Keuangan Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research Advances in Community Services Research Vifada Journal of Education Bata Ilyas Educational Management Review Atestasi : Jurnal Ilmiah Akuntansi
Muslim Muslim
Program Studi Akuntansi, Universitas Muslim Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Syamsuri Rahim; Hamzah Ahmad; Nurwakia Nurwakia; Nurfadila Nurfadila; Muslim Muslim
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence Muslim Muslim; Hamzah Ahmad; Syamsuri Rahim; Muhammad Faisal ARPelu
JAFFA Vol 8, No 2 (2020): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i2.8349

Abstract

This study aims to examine the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in the Public Accounting Firm (KAP) in Makassar. The data in this study were obtained from each KAP in Makassar City who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 45 respondents. The data analysis method used is moderated regression analysis (MRA). The results showed that client pressure had a positive and significant effect on audit quality. While the audit tenure variable has a negative and significant effect on audit quality. Auditor independence variable is a moderating variable that affects client pressure and audit quality
The effect of emotional, spiritual and intellectual intelligence on auditor professionalism at the inspectorate of South Sulawesi Province Muslim Muslim; Hamzah Ahmad; Syamsuri Rahim
The Indonesian Accounting Review Vol. 9 No. 1 (2019): January - June 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1416

Abstract

As government organizers—serving as the supervisory function of the civil government work unit—auditors at the inspectorate are very dependent on their professionalism. Some factors that support auditor professionalism are emotional intelligence, spiritual intelligence, and intellectual intelligence which are used as variables analyzed in this study. This study took the research object of all auditors at the Inspectorate of South Sulawesi Province, with the total of 59 people. This study uses a quantitative approach with an analytical method of linear regression. The results showed that emotional intelligence has no significant effect on auditor professionalism, while spiritual intelligence and intellectual intelligence have a significant effect on it in which it is indicated by the value of R2 that is 0.643 or 64.3%.
Anteseden Kecurangan Akuntansi Asbi Amin; Muslim Muslim; Novita Adam; Rapika Anwar; Parmin Ishak
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.003

Abstract

The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.
The Influence Of Cultural And Religious Dimensions On Tax Fraud Darwis Lannai; Muslim Muslim; Andi Naurah Afifah; Hamzah Ahmad
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.011

Abstract

Culture and religion shape people's attitudes in their daily activities. However, there are also many violations of attitudes committed by some groups of society, including tax fraud. Based on this phenomenon, this study aims to analyze and obtain empirical evidence about the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity) and religiosity on the level of tax fraud. The population of this study is an individual taxpayer registered at KPP Pratama Makassar Utara. The sampling technique used was identical sampling. Of the 100 questionnaires distributed, 100 respondents participated. The regression analysis results show that power distance, uncertainty avoidance, and masculinity positively affect tax fraud, but high religiosity hurts tax fraud. The results showed that individualism had no impact on the level of tax fraud.
Pengaruh Integritas, Kompetensi dan Skeptisme Auditor Terhadap Kualitas Audit Syamsuri Rahim; Ratna Sari; Wardaningsi Wardaningsi; Muslim Muslim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.007

Abstract

The professionalism of auditors in carrying out attestation of financial statements prepared by partners has a very important role. This is because the results of the attestations that have been carried out by an auditor serve as a communication medium regarding the integrity of the performance carried out by the partners. Some things that are considered to have an influence on the professional attitude of an auditor in providing quality audit reports are the attitude of integrity, competence and skepticism when carrying out an attestation task. This study aims to determine the effect of integrity, competence and auditor skepticism on the quality of audit results at the Inspectorate of South Sulawesi Province. The data used in this study are primary data in the form of respondent's assessment of the integrity, competence and skepticism of auditors and the quality of audit results at the Inspectorate of South Sulawesi Province. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and determination coefficient test. The results of the study found that the integrity and skepticism of auditors had a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province. Competence does not have a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province.
Pengaruh Kompetensi Auditor, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment Muslim Muslim; Muhammad Faisal AR Pelu; Mentari KS
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.045 KB) | DOI: 10.37888/bjra.v1i2.78

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor, tekanan ketaatan dankompleksitas tugas terhadap audit judgement di Kantor Akuntan Publik di Makassar.Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalampenelitian ini berjumlah 47 orang dari 9 Kantor Akuntan Publik Di Makassar sedangkanpengambilan sampel menggunakan teknik sampling sensus karena jumlah populasi yangtergolong sedikit Metode analisis yang digunakan adalah regresi linier berganda dengan bantuanalat SPSS. Hasil penelitian ini menunjukkan bahwa kompetensi auditor berpengaruh positif dansignifikan terhadap audit judgement. Sedangkan tekanan ketaatan dan kompleksitas tugasberpengaruh negatif dan signifikan terhadap audit judgement.
Relationship between Tax Planning and Deferred Tax Expenses on Profit Management Nurfadila Nurfadila; Muslim Muslim
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.267

Abstract

This study examines and analyzes the relationship between tax planning and deferred tax expense on earnings management. This study involved 20 manufacturing companies that publish an annual financial report (annual report) that is audited and published on the Indonesia Stock Exchange (IDX) from 2015 to 2017. Sampling uses a purposive sampling method with sample criteria. First, companies that report audited financial statements from 2015 to 2017 and publish financial statements for the year ended and as of December 31. Second, manufacturing companies engaged in the food and beverage sub-sector consumer goods industry. Third, the company was not delisted during the observation period. Fourth, the company reports deferred tax expenses in specific years, namely between 2015-2017. Fifth, the company does not carry out acquisitions, mergers, restructuring, and changes in business groups. Sixth, the company reports financial statements in Rupiah (IDR). Furthermore, data collection in this study used the documentation method. After the data is collected, data analysis is carried out using descriptive statistical methods, logistic regression methods, hypothesis testing (conducted multivariate using logistic regression test (Hosmer and Lemeshow's goodness of fit test), coefficient of determination test, individual parameter significant test, and correlation test. Partial). The results showed a positive correlation between tax planning and deferred tax expense on earnings management.
The Effect Of Environmental Performance On Profitability With Environmental Disclosure As Moderating Ramlawati Ramlawati; Asriani Junaid; Syarifah Nurhalisa Alattas; Muslim Muslim
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.933

Abstract

Profitability describes a company's capacity to generate profits. Profitability is typically increased by implementing a nonexistent budget system, reducing marketing expenses, and implementing other asset management strategies. However, asset management is not the only factor affecting profitability in this instance. Environment, society, and economy have a fundamentally interdependent relationship. The company's existence in the environment has direct or indirect effects on the environment and social reality. Additionally, the company has great potential to alter the community's environment; therefore, the company's profitability improvement strategy must incorporate environmental considerations. This study focuses on 15 companies listed on the Indonesia Stock Exchange in 2018-2020 that received environmental performance ratings from PROPER. Quantitative research utilizing secondary data is conducted in the present study. Purposive sampling was used to carry out the sampling technique. Multiple moderation linear regression analysis, classical assumption testing, and hypothesis testing were employed in the investigation. The results indicated that environmental performance had a positive and statistically significant effect on profitability, with a significance level of 0.000. With a significant value of 0.000, the environmental disclosure variable strengthened the relationship between environmental performance and profitability.
Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism Syamsuri Rahim; Muslim Muslim; Asbi Amin
Jurnal Akuntansi Vol. 23 No. 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i1.459

Abstract

This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional auditor skepticism. And the test of the red flag variables and auditor work experience on fraud detection through professional auditor skepticism. The number of samples used was 40 people from 8 Public Accountant offices in Makassar City using the census method. Data collection research uses questionnaires in the form of questionnaires. The data analysis technique used is the Partial Least Square (PLS) Method. The results showed that the red flags and professional skepticism had a positive and significant influence on fraud detection, while the auditor's work experience had a positive but not significant influence on fraud detection. Red flag and auditor work experience have a positive and significant influence on professional skepticism. Professional skepticism is able to mediate the significant influence between red flags and auditor work experience on fraud detection.
Co-Authors A. A. A. WULANDIRA SAWITRI DJELANTIK Adam, Novita Ahmad Dzaki As'ad Alma Pratiwi Andi Naurah Afifah Andi Nurwanah Andika Pramukti Aryati Arfah Asbi Amin Asriani Junaid Darwis Lannai Darwis Said, Darwis Dian Indriani Eka Sudarmaji Elpisah Elpisah Entis Sutisna Fifi Nurafifah Ibrahim Hajering Hamzah Ahmad Hamzah Ahmad Hamzah Ahmad Hamzah Ahmad Hasanuddin, Rusdiah Iriana Medita Putri Ismiriati nasip Jinan Salsabila A Farid Junaid, Asriani Kirana Ikhtiari Kirana Ikhtiari Masdar Mas'ud Mentari KS Mildazani Muh. Reza Ramdani Muhamad Yamin Noch Muhammad Abduh Muhammad Faisal AR Pelu Muhammad Faisal ARPelu Muhammad Suun Muhammad Suun Muhammad Su’un Nur Lazimatul Hilma Sholehah Nurfadila nurfadila Nurfadila Nurfadila Nurwakia Nurwakia Nurwakia Nurwakia Oktrivina, Amelia Parmin Ishak Ramlawati Rapika Anwar Ratna Sari Rosmawati . Sekar Kinasih Septyana Prasetianingrum Sri Damayanti Suci Rianti Putri Ridwan Sutiawati Sutiawati Syamsuri Rahim Syamsuri Rahim Syamsuri Rahim Syamsuri Rahim Syarifah Nurhalisa Alattas Usman Eleuwarin Wardaningsi Wardaningsi Yana Ameliana Yaya Sonjaya Yaya Sonjaya Yunda Dwi Putri Rustam