Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Riset Manajemen dan Akuntansi Jurnal Akuntan Publik Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Masculine Muhammad Muqorobin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
TEMUAN AUDIT: DETERMINAN DAN HUBUNGANNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA Masculine Muhammad Muqorobin
Riset Manajemen dan Akuntansi Vol 8, No 2 (2017)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v8i2.28

Abstract

The objective of this study is to find empirical evidence about the determinants and the relationship with the financial quality reporting of Local Government Financial Report in Indonesia on 2010th budged year. The Factors used in this study areLocal Government revenue, BPK audit opinion on the Financial Government Financial Report, and Local Government assets. This study use480Local Government Finance Reportof 2010¬¬¬th budged year.Multiple regression analysis technique is used in analyzing the data. The results ofthis studyshowevidencethat thenumber ofBPK audit findingssignificantlyaffectedsignificantly andmoderately significantby2of the3variables of the study. These variablesareLocal Government revenue, BPK audit opinion on the Financial Government Financial Report and theothers isdoes notaffecttotalBPKaudit findingsonLocal Government Finance Report of 2010¬¬¬th budged year. Keywords: BPK audit findings, local government financial report, Agency Theory, local government.
Studi Literatur: Audit Tata Kelola Teknologi Informasi Berbasis Framework Cobit 5 Afandi Afandi; Kartika Pradana Suryatimur; Masculine Muhammad Muqorobin
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3481

Abstract

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.
Studi Literatur: Urgensi Efektivitas Peran Audit Internal dalam Upaya Pendeteksian dan Pencegahan Fraud Pada Perbankan Afandi Afandi; Masculine Muhammad Muqorobin; Kartika Pradana Suryatimur
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3615

Abstract

This study aims to determine the urgency of the effectiveness of the role of internal audit as an effort to detect and prevent fraud in banking in Indonesia. This research was also conducted to determine the stages of implementing internal audit effectively with the aim of minimizing or as a form of fraud prevention and knowing things that can increase the effectiveness of internal audit. The writing method used is literature review both from books and journals related to the topic of discussion. The data source used is secondary data that is analyzed which is developed to explain the research topic. Based on the results of the research analysis, there are several stages carried out by internal audit to detect and prevent fraud in banking. In addition, internal audits can pay attention to several things that are crucial in improving banking effectiveness. The existence of a high level of effectiveness can create an independent internal audit department in banking, so that it can make a milestone of the company's strength by having expert, professional, and high-integrity resources.
Peran Moderasi Komite Manajemen Risiko dalam Hubungan Antara Kualitas Audit, Kekuatan Laba, dan Perilaku Pengambilan Risiko terhaddap Kinerja Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Muhammad Alfin Najah; Muhamad Wahyudi; Masculine Muhammad Muqorobin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1680

Abstract

This study aims to analyze the effect of audit quality, earnings power, and risk-taking behavior on firm performance, while also testing the moderating role of the risk management committee. The research was conducted on 18 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using moderated regression analysis (MRA). The results show that only earnings power has a positive and significant effect on firm performance, whereas audit quality and risk-taking behavior have no significant effect. Additionally, the risk management committee strengthens the influence of audit quality on firm performance but does not moderate the relationship between earnings power or risk-taking behavior and performance. These findings suggest that internal oversight through the risk management committee is only effective in the context of audit but not yet optimal in managing earnings or risk-taking. This study contributes to corporate governance literature in the mining sector by emphasizing the importance of an active and strategic risk management committee.
Co-Authors Afandi Afandi Muhamad Wahyudi Muhammad Alfin Najah Suryatimur, Kartika Pradana