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All Journal Journal of Accounting and Investment Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Nadirsyah Nadirsyah
Universitas Syiah Kuala
Economics, Econometrics & Finance Social Sciences

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Whistleblowing Intention, Personal Cost, Organizational Commitment, and Fraud Seriousness Level Mirna Indriani; Aida Yulia; Nadirsyah Nadirsyah; Lisa Pira Ariska
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1414.766 KB) | DOI: 10.18196/jai.2002121

Abstract

This study aims to investigate whether personal costs, seriousness level of fraud and organizational commitment play a role in influencing whistleblowing intentions. It is also intended to prove whether organizational commitment has a mediating effect on the relationship among personal costs, seriousness level, and whistleblowing intentions. The research subjects comprise of civil servants or contract employees of Government Institutions of Regencies/Cities in Aceh Province, Indonesia. The hypotheses were tested on 103 respondents who were selected using convenience sampling method. The data were collected using survey questionnaires sent via online using Google Form from May to July 2017. The data were analyzed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of this study showed that personal costs and seriousness level of fraud influenced whistleblowing intentions. Nevertheless, it appeared that organizational commitment did not influence whistleblowing intentions. This study also proved that organizational commitment did not have a mediating effect on the relationship among personal costs and level of seriousness and whistleblowing intentions.
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DAN PENILAIAN KINERJA Riska Marwahidah Suryani; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to determine how the application of accountability accounting as a cost control and performance appraisal tool. This type of research is descriptive qualitative research by making Iskandar Muda Hospital as the sole object of research. The data used in this study are primary data and secondary data by conducting literature studies, interviews, observations, and documentation to obtain the necessary data. The results of this study indicate that the application of accountability accounting at Iskandar Muda Hospital has not been good because the separation of controlled cost and uncontrolled cost has not been implemented, and also the application of accountability accounting has acted as a cost control and performance appraisal tool wih the fulfillment of cost control feasibility indicators, and comparisons between realization and budget
PENGARUH PENERAPAN E-PROCUREMENT DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN JASA DI PROVINSI ACEH Iffah Khairunnah; Nadirsyah Nadirsyah
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21014

Abstract

This research aims to determine the effect of the implementation of e-procurement and internal control on the prevention of fraud in the procurement of goods and services in Aceh Province. The operational variable used is the implementation of e-procurement and internal controls as the independent variable. The dependent variable is the prevention of procurement fraud. Populations in this research are all SKPD/A in Aceh Province or around 1,056 SKPD/A in Aceh Province. The sampling technique used is random sampling. In this study, field data were collected from first-hand observations to identify research problems. The respondents were employees or officials in charge of the goods or services procurement in the institutions in which they worked. Questionnaires were distributed to up to 150 respondents. A structural equation model (SEM) based on the partial least squares (PLS) test performed to test the hypothesis with WarpPLS 6.0 software. This study indicates that e-procurement and internal control have a partially positive effect on the prevention of fraud in government agencies in the province.
Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange Deafatunnizwa Ulfida; Nadirsyah Nadirsyah; Ridwan Ibrahim
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.504 KB) | DOI: 10.24815/jaroe.v4i1.20831

Abstract

Objective – This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially.  Design/methodology – A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression. Results – This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices. Contribution – this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.
Co-Authors Aida Yulia Deafatunnizwa Ulfida Iffah Khairunnah Lisa Pira Ariska Mirna Indriani Ridwan Ibrahim Riska Marwahidah Suryani