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All Journal Journal of Economics, Business, & Accountancy Ventura Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Multiparadigma JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) EKUITAS (Jurnal Ekonomi dan Keuangan) Kainawa: Jurnal Pembangunan & Budaya Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Al-Buhuts (e-journal) Formosa Journal of Multidisciplinary Research (FJMR) Contemporary Journal on Business and Accounting Innovative: Journal Of Social Science Research Akrual: Jurnal Bisnis dan Akuntansi Kontemporer J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Syarifuddin Syarifuddin
Fakultas Ekonomi & Bisnis, Universitas Hasanuddin
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Multiparadigma

 1 
AMBIGUITAS DAN KONFLIK PERAN SERTA INDEPENDENSI SEBAGAI DETERMINAN KUALITAS AUDIT INTERNAL ., Jamaluddin; ., Syarifuddin
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1020.415 KB)

Abstract

Abstrak: Ambiguitas dan Konflik Peran serta Independensi sebagai Determinan Kualitas Audit Internal. Tujuan penelitian ini adalah menelaah pengaruh ambiguitas peran, konflik peran terhadap independensi dan kualitas audit internal; pengaruh ambiguitas peran dan konflik peran terhadap kualitas audit internal melalui independensi; dan pengaruh independensi terhadap kualitas audit internal. Penelitian ini termasuk explanatory research dengan menggunakan 202 responden auditor inspektorat di Sulawesi Tengah. Data dikumpulkan dengan metode survei. Hasil penelitian menunjukkan bahwa ambiguitas peran dan konflik peran berpengaruh negatif signifikan terhadap independensi, namun tidak signifikan terhadap kualitas audit internal; ambiguitas peran dan konflik peran berpengaruh signifikan terhadap kualitas audit internal melalui independensi; dan independensi berpengaruh positif signifikan terhadap kualitas audit internal.Abstract: The Ambiguity and Conflict Role as well as Independency as Determinant of Internal Audit Quality. This research aimed to analyze the effects of the role ambiguity and conflict on the independency and the quality of internal audit; the effects of the role ambiguity and the role conflict on the quality of internal audit through the independency; and the effect of the independency on the quality of internal audit. The research was categorized as the explanatory research using 202 inspectorate auditor as respondents in the Central Sulawesi. The research results revealed that the role ambiguity and the role conflict had a negative significant effect on the independency, but an insignificant effect on the quality of internal audit. The ambiguity and conflict role had a significant effect on the quality of internal audit through independency; and independency had a positive significant effect on the quality of internal audit.
AMBIGUITAS DAN KONFLIK PERAN SERTA INDEPENDENSI SEBAGAI DETERMINAN KUALITAS AUDIT INTERNAL Jamaluddin Jamaluddin; Syarifuddin Syarifuddin
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1020.415 KB) | DOI: 10.18202/jamal.2014.12.5031

Abstract

Abstrak: Ambiguitas dan Konflik Peran serta Independensi sebagai Determinan Kualitas Audit Internal. Tujuan penelitian ini adalah menelaah pengaruh ambiguitas peran, konflik peran terhadap independensi dan kualitas audit internal; pengaruh ambiguitas peran dan konflik peran terhadap kualitas audit internal melalui independensi; dan pengaruh independensi terhadap kualitas audit internal. Penelitian ini termasuk explanatory research dengan menggunakan 202 responden auditor inspektorat di Sulawesi Tengah. Data dikumpulkan dengan metode survei. Hasil penelitian menunjukkan bahwa ambiguitas peran dan konflik peran berpengaruh negatif signifikan terhadap independensi, namun tidak signifikan terhadap kualitas audit internal; ambiguitas peran dan konflik peran berpengaruh signifikan terhadap kualitas audit internal melalui independensi; dan independensi berpengaruh positif signifikan terhadap kualitas audit internal.Abstract: The Ambiguity and Conflict Role as well as Independency as Determinant of Internal Audit Quality. This research aimed to analyze the effects of the role ambiguity and conflict on the independency and the quality of internal audit; the effects of the role ambiguity and the role conflict on the quality of internal audit through the independency; and the effect of the independency on the quality of internal audit. The research was categorized as the explanatory research using 202 inspectorate auditor as respondents in the Central Sulawesi. The research results revealed that the role ambiguity and the role conflict had a negative significant effect on the independency, but an insignificant effect on the quality of internal audit. The ambiguity and conflict role had a significant effect on the quality of internal audit through independency; and independency had a positive significant effect on the quality of internal audit.
STORY OF BRIDE PRICE: SEBUAH KRITIK ATAS FENOMENA UANG PANAIK SUKU MAKASSAR Syarifuddin Syarifuddin; Ratna Ayu Damayanti
Jurnal Akuntansi Multiparadigma Vol 6, No 1 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.583 KB) | DOI: 10.18202/jamal.2015.04.6007

Abstract

Abstrak: Story of Bride Price: Sebuah Kritik atas Fenomena Uang Panaik Suku Makassar. Tujuan tulisan ini adalah untuk mengkritisi budaya penetapan harga uang panaik atau uang belanja sebagai salah satu budaya adat perkawinan suku Makassar. Semakin tinggi status sosial calon mempelai wanita, akan semakin tinggi pula nilai uang panaik yang diminta pihak keluarganya. Tulisan ini mengupas fenomena uang panaik, dan mengkritisinya dengan konsep walimah yang disyariatkan oleh agama Islam. Untuk mendapatkan gambaran yang utuh, digunakan metode etnografi kritis. Makalah ini menemukan bahwa penetapan harga uang panaik melampaui konsep Islami dan karenanya, adat ini perlu berpotret pada syariat walimah Syar’i yang memudahkan resepsi perkawinan. Abstract: Story of Bride Price: Sebuah Kritik atas Fenomena Uang Panaik Suku Makassar. This study is aimed to criticize the culture of bride pricing (uang panaik)  or spending money as one of the indigenous culture tribal marriage Makassar. The higher the social status of the bride, the higher the value of uang panaik that is requested  by the family. The research also examined the phenomenon of uang panaik, and criticized it with the concept of walimah as prescribed by Islam. To get a complete picture, critical ethnography was employed as method. The results found that the bride pricing (uang panaik) is beyond the Islamic concept and therefore this custom should reflect on walimah Syar'i law for wedding.
Co-Authors Ahmad Dzakwan Ahmad Saifur Rijal Aini Indrijawati Amiruddin Amiruddin Amiruddin Andi Firmansyah Cepi Pahlevi Darmawati Darmawati Darmawati Desyandri Desyandri Haerial Haerial Hilda Novitasari Jamaluddin Jamaluddin La Ode Kamaluddin Mursidi Lorensia Rampa' Mahlia Muis Masdayati Masdayati Ratna Ayu Damayanti Reza Viola Purba Risha Aprilia Syamsuddin Syamsuddin Yudhi Syarif Rachman