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All Journal Future : Jurnal Manajemen dan Akuntansi Sosial Budaya Proceeding of the Electrical Engineering Computer Science and Informatics Jurnal Dinamika Pengabdian (JDP) Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Mirai Management MATAPPA: Jurnal Pengabdian Kepada Masyarakat YUME : Journal of Management JURNAL MANAJEMEN BISNIS Jurnal Ekonomika Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) Jurnal Akuntansi Jurnal Pendidikan dan Kebudayaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Ekonomika The Journal of Business and Management Research Advances in Management & Financial Reporting Advances in Human Resource Management Research Advances in Business & Industrial Marketing Research Advances: Jurnal Ekonomi & Bisnis
Akbar, Mohammad Aldrin
Universitas Yapis Papua
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Moderating Effect of Implementation Risk-Based Auditing on Audit Quality Aditya H. P. K. Putra, Entar Sutisman, Yana Ermawati, Siti Mariani, Kartim,
Jurnal Akuntansi Vol 25, No 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.810

Abstract

This study aims to examine the effect of the ability and independence of auditors on audit quality by using risk-based auditing as a moderating variable at the Inspectorate of South Sulawesi Province. The population in this study were all auditors at the Inspectorate of South Sulawesi Province, using the purposive sampling method for sample selection so that 35 respondents were selected as samples. This research uses field research methods. This study used a survey method for field data collection, namely by distributing questionnaires to the research object. The statistical method used to test the hypothesis is to use multiple linear regression with the help of Smart PLS 3.0 software. The analysis results show that the ability and independence of the auditors have a positive and significant effect on audit quality. The application of risk-based auditing as a moderator of capability and freedom also positively impacts audit quality.
Examining Linkage Audit Quality Factors Intervening By Time Budget Pressure Mohammad Aldrin Akbar; Najarudin Toatubun; Abdul Haris Mzen; Imran Syafei Muhammad Nur; Septyana Prasetianingrum
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.819

Abstract

Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financial statements of a business entity based on predetermined standards. The public accounting profession is responsible for increasing the reliability of the company's financial statements. The public can obtain reliable financial statement information as a basis for decision-making. The research objective is to answer the phenomenon of the variable, namely the Effect of Auditor Competence, Audit Complexity, Auditor Independence on Audit Quality. The research method uses Multiple Regression Analysis. From the research results obtained the following results Auditor Independence  has the most dominant effect on Audit Quality, Audit Complexity also has a significant but negative impact on Audit Quality. Meanwhile, Auditor Competence also significantly impacts Audit Quality.
Independence And Competence On Audit Fraud Detection: Role Of Professional Skepticism As Moderating Muhamad Yamin Noch; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar; Kartim Kartim; Entar Sutisman
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.823

Abstract

We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study involved 59 auditors working at the Inspectorate of South Sulawesi Province. This sample selection uses the census method because the population is less than 100 people. We use primary data by providing questionnaires/statement sheets to respondents. The data analysis method uses the Smart PLS approach. The results showed that competence and auditor independence variables positively and significantly affected fraud detection. The auditor competence variable has a negative and significant effect on fraud detection if moderated by professional skepticism. The auditor competence variable positively and significantly affects fraud detection if moderated by professional skepticism.
Co-Authors Abdul Haris Mzen Abdul Rasyid Ade Kurniawan Ade Kurniawan Ahmad Idrus Ahmad Rifai Rahawarin Ahmad, Alfina Damayanti S Alam, Sitti Nur Andri Irawan Andri Irawan Andrias, Maria Yetti Anwar Moch. Roem Balabuana, Gaspar Bao Boseren, Maklon BR, Wahyudi Budiman, Edy Bugis, Abu Bakar Dabamona, Samsudin Arifin Darise, Nurul Tritanty Dedi, Dedi Eduard Yohannis Tamaela Entar Sutisman Entar Sutisman Entis Sutisna Entis Sutisna Ermawati, Yana Fachrudin Taher Fahrudin Pasolo Gani, Najamuddin Huda, Jaya Alfian Husen, Syamsier Ibrahim, Muhdi B. Hi Idris, Muhammad Farid Imaduddin Murdifin Imran Syafei Muhammad Nur Jufri, Muhamad Taher Kartim, Kartim Katjong, Revie Kurnia khusnul khotimah lina, Ros M. Varickzy Kolinug Marihi, Laode Muhamad Yamin Noch Muhammad Luthfi Muhammad Ridhwansyah Pasolo Muhammad Ridwan Rumasukun Muhammad Ridwan Rumasukun Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Muhdi B. Hi. Ibrahim Mursalam Salim Mustajab, Duta Najarudin Toatubun Nehe, Pelajar Numberi, Lita Chrysti Nur Fitriani Nugrohowati Puspitasari, Tri Widya Putra, M Rifky Fernanda Rasna Rizkia, Arina Raudhatul Roem, Anwar Mochamad Sabri Hasan Sari, Liani Septyana Prasetianingrum Septyana Prasetyaningrum Siswati, Endang Sitti Nur Alam Suratini, Suratini Tasya, Cut Yeni Victor Pattiasina Yana Ermawati Yaya Sonjaya Yendra