Articles
<![CDATA[Moderating Ethics Auditors Influence of Competence, Accountability On Audit Quality ]]>
<![CDATA[Hajering Hajering]]>;
<![CDATA[Muhammad Suun]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v23i3.614
<![CDATA[The purpose of this study is to determine the extent of competence, accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The population in this study amounted to 55 auditors consisting of 10 Public Accountant Firms (PAF) that are officially registered in Makassar City and the sampling using census sampling techniques by taking all samples that are in the population. This research was conducted using quantitative data collection methods using field research by collecting field data using a questionnaire method distributed directly to the Auditor of the Public Accountant Office (PAO) in the Makassar area. Data analysis uses the Partial Least Square (PLS) approach. The result showed that Auditor Competency and Accountability had a positive and significant effect on audit quality. Competence and accountability have a positive and significant effect on audit quality by moderating auditor ethics.]]>
<![CDATA[Professional Commitment And Locus Of Control Toward Intensity In Whistleblowing Through Ethical Sensitivity ]]>
<![CDATA[Muhammad Su’un]]>;
<![CDATA[Hajering Hajering]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Jurnal Akuntansi Vol. 24 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v24i1.659
<![CDATA[: This study aims to examine the effect of professional commitment and locus of control on the intensity of conducting whistleblowing through ethical sensitivity. The data in this study were obtained from 4 public accounting firms in Makassar. This study uses primary data by conducting direct research in the field that provides questionnaires to 31 respondents and to test hypotheses using PLS (partial least square). The results found that partially professional commitment and locus of control had a positive relationship and had a significant effect on ethical sensitivity. Professional commitment and ethical sensitivity have a positive relationship with the intensity of whistleblowing. While the locus of control has a negative relationship, ethical sensitivity has a significant effect while professional commitment and locus of control have no significant effect. While the intervening variable partially shows that professional commitment and locus of control have a positive relationship and significantly influence the intensity of whistleblowing through ethical sensitivity.]]>
<![CDATA[The Role Of Internal Control System On Characteristics Of Village Financial Reports ]]>
<![CDATA[Ratna Sari]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v25i2.808
<![CDATA[This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics. In addition, it was also meant to test and analyze the influence of the internal control system as a moderating relationship between the Village Financial System and the Capacity of the village apparatus and characteristics of village financial reports. The samples of forty-four respondents. This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics. At the same time, the internal control system shows no influence, unable to moderate the relationship between the Village Financial System and the Capacity of the village apparatus and the characteristic.]]>
<![CDATA[Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional ]]>
<![CDATA[Hamzah Ahmad]]>;
<![CDATA[Hajering Hajering]]>;
<![CDATA[Muslim Muslim]]>;
<![CDATA[Alma Pratiwi]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v2i2.907
<![CDATA[This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality]]>
<![CDATA[Pengaruh Ideologi Etik dan Kecerdasan Spiritual Terhadap Hubungan Antara Partisipasi dan Senjangan Anggaran ]]>
<![CDATA[Darwis Said]]>;
<![CDATA[Asriani Junaid]]>;
<![CDATA[Hamzah Ahmad]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i1.1221
<![CDATA[Penelitian ini menggunakan faktor individu, ideologi etis (deontologi dan teleologi), sebagai faktor kontingensi untuk menguji pengaruhnya terhadap hubungan antara partisipasi dan kelonggaran anggaran. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh partisipasi terhadap kelonggaran anggaran, pengaruh perbedaan ideologi etis manajer terhadap partisipasi hubungan kelonggaran anggaran, dan interaksi antara partisipasi dan kelonggaran anggaran melalui dua variabel yaitu ideologi etis dan kecerdasan spiritual. Hasil penelitian ini menunjukkan bahwa partisipasi dan kelonggaran anggaran terkait secara negatif dan signifikan, dan bahwa ideologi etis manajer yang berbeda memengaruhi partisipasi-hubungan kelonggaran anggaran. Ideologi etika deontologi secara negatif dan signifikan mempengaruhi kelonggaran anggaran, sementara ideologi etika teleologi secara positif mempengaruhi kelonggaran anggaran. Hasil dari variabel kecerdasan spiritual menunjukkan hubungan yang signifikan dengan kelonggaran anggaran, itu berarti bahwa kecerdasan spiritual manajer yang lebih tinggi, kelonggaran anggaran yang lebih rendah akan terjadi. Hasil penelitian ini juga menunjukkan bahwa semua variabel interaksi ca melemahkan terjadinya kelonggaran anggaran.]]>
<![CDATA[KIDUNG MONANI DALAM PENGUKURAN KINERJA SOSIAL (STUDI KASUS PT. PRIMA ALAM GEMILANG) ]]>
<![CDATA[Tenriwaru Tenriwaru]]>;
<![CDATA[Yunda Dwi Putri Rustam]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Jurnal Manajemen dan Kewirausahaan Vol 14, No 2 (2022): Edisi Juli ]]>
Publisher : <![CDATA[Jurusan Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Halu Oleo ]]>
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DOI: 10.55598/jmk.v14i2.27099
<![CDATA[Kidung Monani (Monani Chant) is one of Moronene’s cultures that aims to educate anyone to always taking care of nature as well as local prosperisty. This research is aimed to figure out and analyze the implementation the Kidung Monani philosohpy in measuring social responsibility carried out by PT. Prima Alam Gemilang in Bombana. This research used prime data collected from interviews, observation, documentation; while the secondary data are from the company and journals regarding this matter. Collecting data method used in this research was case study approach. Research instruments that supported this research were Handphone, stationary and researcher herself. The result itself showed that norm values within KidungMonani teach us to always respecting nature and local prosperity. Social responsibility had already been carried out by the company indicated by social activities and public facilities both for workers as well as for the locals. Waste management process and its reporting has beed carried out according to the applicable rules.]]>
<![CDATA[Determinan Efektivitas Audit Internal Pemerintah ]]>
<![CDATA[Jinan Salsabila A Farid]]>;
<![CDATA[Hajering]]>;
<![CDATA[Kirana Ikhtiari]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 4 (2022): Agustus - Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v5i4.519
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui faktor – faktor yang mempengaruhi efektivitas audit internal pada Kantor Inspektorat Provinsi Sulawesi Selatan. Faktor – faktor yang dapat mempengaruhi efektivitas audit yang digunakan pada penelitian ini yaitu keahlian profesional, kualitas audit, independensi dan lingkup pekerjaan. Data diperoleh dengan cara membagikan kuesioner kepada responden yaitu auditor Kantor Inspektorat Provinsi Sulawesi Selatan dengan jumlah responden sebanyak 52 orang. Analisis data menggunakan analisis regresi linier. Pengolahan data menggunakan program IBM SPSS 24. Hasil penelitian menunjukkan bahwa secara parsial keahlian profesional, kualitas pekerjaan audit dan lingkup pekerjaan berpengaruh positif dan signifikan terhadap efektivitas audit internal pada Kantor Inspektorat Provinsi Sulawesi Selatan. Sedangkan, independensi tidak berpengaruh signifikan terhadap efektivitas audit internal pada Kantor Inspektorat Provinsi Sulawesi Selatan.]]>
<![CDATA[Pengaruh Kompetensi Auditor, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment ]]>
<![CDATA[Muslim Muslim]]>;
<![CDATA[Muhammad Faisal AR Pelu]]>;
<![CDATA[Mentari KS]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 1 No. 2 (2018): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v1i2.78
<![CDATA[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.]]>
<![CDATA[Financial Performance on Firm Value with Corporate Social Responsibility Disclosure as Moderating Variable ]]>
<![CDATA[Suci Rianti Putri Ridwan]]>;
<![CDATA[Andika Pramukti]]>;
<![CDATA[Muhammad Faisal AR Pelu]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 2 (2023): Februari - April ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/paradoks.v6i2.631
<![CDATA[The purpose of this study was to determine the effect of financial performance on firm value with corporate social responsibility disclosure in manufacturing companies in the food & beverage industry sector listed on the Indonesian stock exchange. The dependent variable of this study uses financial performance proxied using (ROE) (ROA), and the independent variable of this study is firm value proxied using Tobins'Q. This study uses secondary data in the form of annual reports with the period 2019-2021 and a total sample of 15. The data was obtained from the Indonesia Stock Exchange (BEI). Data processing using the IBM SPSS 16 program. Financial performance projected by ROE shows the results that ROE has a significant positive effect on firm value. And financial performance projected with ROA shows the result that ROA has no significant effect on firm value. Corporate Social Responsibility disclosure cannot moderate ROE financial performance on firm value and Corporate Social Responsibility disclosure is able to moderate the relationship between ROA financial performance on firm value. Our research was only conducted on food and beverage companies listed on the IDX, further researchers should use other sectors that have more companies or even research can be conducted on all companies listed on the IDX.]]>
<![CDATA[Meneliti Dampak dari Kebijakan Keuangan dan Risiko Kredit Terhadap Peningkatan Nilai Perusahaan Perbankan di Indonesia ]]>
<![CDATA[Entis Sutisna]]>;
<![CDATA[Muh Yamin Noch]]>;
<![CDATA[Yaya Sonjaya]]>;
<![CDATA[Muslim Muslim]]>
<![CDATA[ YUME : Journal of Management Vol 6, No 2 (2023) ]]>
Publisher : <![CDATA[Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/yum.v6i2.6393
<![CDATA[Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Pengaruh Kebijakan Keuangan dan Risiko Kredit Terhadap Nilai Perusahaan Perbankan. Data sekunder yang digunakan dalam penelitian ini adalah publikasi resmi dan laporan keuangan perusahaan-perusahaan perbankan yang terdaftar di BEI terkait data kebijakan dividen, risiko kredit, dan nilai perusahaan perbankan. Data dianalisis menggunakan teknik statistik deskriptif dan regresi Linear Berganda. Hasil penelitian menemukan Pembagian deviden yang tinggi dapat meningkatkan kepercayaan investor dan menciptakan nilai tambah bagi perusahaan. Risiko kredit yang dihasilkan oleh perusahaan perbankan cenderung stabil dan tidak terlalu mempengaruhi profitabilitas perusahaan. Kata Kunci: Kebijakan Keuangan; Risiko Kredit; Nilai Perusahaan DPR, NPL dan PBV.]]>
