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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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Emotional intelligence role: Relationship between role conflict and role ambiguity on external auditor performance Muslim Muslim
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.74

Abstract

Purpose: This study uses emotional intelligence as a moderating variable between the influence of role conflict and unclear role on external auditors' performance in Makassar. Research Design and Methodology: The study population was 47 auditors at 9 Public Accounting Firms (KAP) in Makassar. The selection of research samples using a saturated sampling method or census. The data of this study were analyzed using multiple linear regression methods with the help of Smart PLS 3.0 software. Findings and Discussion This study found that role conflict variables and role ambiguity negatively and significantly affected auditor performance. Role conflict positively and substantially affects auditor performance with moderated emotional intelligence. Unclear role does not considerably influence auditor performance with moderate emotional intelligence. Implications: Emotional intelligence controls, such as empathy for clients, exist. Of course, by controlling emotional intelligence, role conflict, and role ambiguity can be prevented and reduced, increasing the auditor's performance.
Fostering Critical Thinking and Analytical Skills in Audit Education Muslim Muslim
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.244

Abstract

The purpose of this study is to explore innovative pedagogical approaches and technological interventions in audit education to foster critical thinking and analytical skills among students. A systematic literature review was conducted to identify key strategies and tools used in audit education, including problem-based learning, case studies, experiential learning, simulation software, and data analytics tools. The findings suggest that these pedagogical approaches and technological innovations play a crucial role in promoting critical thinking skills among audit students by providing them with opportunities for active learning, practical application, and hands-on experience. The implications of this research are significant for both academia and practice. For academia, the findings contribute to the existing body of knowledge by providing empirical support for the effectiveness of various teaching strategies and technologies in audit education. For practice, the insights gained from this study can inform evidence-based practices in audit education and guide educators in selecting the most appropriate methods for fostering critical thinking skills among students. Furthermore, the multidisciplinary perspective adopted in this study facilitates a holistic understanding of the intersection between critical thinking, technology, and audit education, paving the way for further interdisciplinary collaborations and research endeavors.
A Historical Exploration of Auditing Practices and Principles Muslim Muslim
Advances in Managerial Auditing Research Vol. 2 No. 1 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i1.267

Abstract

The purpose of this research is to explore the historical evolution of auditing practices and principles, examining the influences of economic, technological, and regulatory factors. A comprehensive review of literature spanning ancient civilizations to modern-day developments provides insights into the dynamic nature of auditing over time. The research design and methodology involve a systematic analysis of scholarly articles, historical texts, and regulatory documents to trace the evolution of auditing from its rudimentary origins to its contemporary multidimensional framework. Findings reveal significant milestones, including the establishment of professional accounting bodies, regulatory reforms such as the Sarbanes-Oxley Act, and technological innovations like data analytics and blockchain technology, which have shaped auditing standards and practices. The discussion delves into the implications of these findings, emphasizing the need for continued research and interdisciplinary collaboration to address emerging challenges and stakeholder expectations. The implications of this research extend to academia, practice, and policy, highlighting the importance of understanding auditing's historical context in informing decision-making, policy development, and professional development initiatives.
Negotiating Audit Fees: Strategies for Achieving Fair and Equitable Pricing in Audit Engagements Hamzah Ahmad; Muslim Muslim
Advances in Managerial Auditing Research Vol. 1 No. 3 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i3.272

Abstract

Purpose: This study explores the complexity of audit fee negotiations and their impact on audit quality and independence. The study also highlights factors influencing the negotiation process, such as client characteristics, industry dynamics, and regulatory requirements. Research Design and Methodology: This study applies a systematic approach to analyze and synthesize qualitative data from scholarly articles and other relevant sources related to audit fee negotiations. Findings and Discussion: The results show that client size, complexity, and industry competition are essential in determining audit fees. Auditors should customize fee structures based on client-specific needs and industry sector dynamics. In addition, transparency, communication, and trust-building are essential in creating constructive negotiations. This research also reveals the potential impact of fee negotiations on audit quality and independence. Findings and Discussion: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence. Implications: This study's implications guide auditors, clients, regulators, and other stakeholders in effectively navigating the fee negotiation process. It aims to promote fairness, transparency, and integrity in the audit profession and maintain audit quality and independence.
The Failure of Governance and Internal Controls in Preventing Fraud in the Company Muslim Muslim
Advances in Managerial Auditing Research Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v3i1.418

Abstract

Purpose: This study investigates the organizational and individual factors that contribute to the failure of corporate governance and internal controls in preventing fraud. It highlights the role of senior management, board oversight, and conflicts of interest in enabling fraudulent activities within organizations. Research Design and Methodology: The research utilizes a systematic literature review (SLR) approach to analyze existing studies on corporate governance, internal controls, and fraud prevention. The study synthesizes findings from various disciplines, including governance theories, forensic accounting, and organizational behavior, to identify patterns and trends contributing to governance failures. Findings and Discussion: The findings reveal that governance failures often arise from weak board oversight, a lack of commitment from senior management, and conflicts of interest within audit committees. Additionally, an overemphasis on regulatory compliance at the expense of ethical standards and short-term financial pressures exacerbates the risk of fraud. The study discusses how these structural and behavioral weaknesses create opportunities for fraud and how technologies like AI and blockchain, combined with ethical corporate culture, can strengthen internal controls and fraud detection systems. Implications: The research emphasizes the need for companies to foster ethical values alongside technological advancements in internal controls. It provides practical recommendations for improving governance systems through substantial leadership commitment, independent board oversight, and integration of advanced technology to detect and prevent fraud.
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