Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Mirai Management AkMen JURNAL ILMIAH
Murdifin Haming
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Kompetensi, Pengalaman Kerja, dan Integritas Terhadap Kualitas Hasil Audit Aparat Pengawas Internal Pemerintah Provinsi Sulawesi Selatan Irhan Kamal; Murdifin Haming; Fadliah Nasaruddin
Jurnal Mirai Management Vol 4, No 2 (2019)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.864 KB) | DOI: 10.37531/mirai.v4i2.468

Abstract

The purpose of this research is to test and analyze the influence of competency, working experience, and integrity to the quality of audit result of internal auditor in South Sulawesi Province. This research uses a quantitative approach by using primary data through a survey of 63 people as a sample from the internal auditor of the South Sulawesi Province as population. The method of data analysis uses statistical analysis and multiple linear regression using the SPSS Program. The result shows that competency, working experience, and integrity have significant effect on the Quality of Audit Results of the internal auditor apparatus of South Sulawesi Province. The direction of positive relationship indicates that the increasing competence, working experience, and integrity improves the quality of the audit result of the internal auditor apparatus of South Sulawesi Province. Keywords: Competency, Working Experience, Integrity, and Quality of Audit Result of Internal Auditor Apparatus of the Government
PENGARUH PERAN SATUAN PENGAWASAN INTERNAL TERHADAP PENCAPAIAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI KEAGAMAAN ISLAM NEGERI (PTKIN) DI INDONESIA Purwanto Wahyudi; Murdifin Haming; Asriani Junaid
AkMen JURNAL ILMIAH Vol 15 No 2 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to know whether the Internal Control Unit (ICU) has a role to achieve the Good University Governance (GUG) at State Islamic Universities (SIU) in Indonesia This study use primary data which collected by questionnaire share to every respondents . Population in this research are the internal auditors who work on Internal Control Unit (ICU) at the State Islamic Universities (SIU) in Indonesia . The method approach in this research is kuantitative by using simple linear regression analysis.The result shows that Internal Control Unit (ICU) significantly affect the Good University Governance (GUG) achievement at State Islamic Universities (SIU) in Indonesia. So,the conclusion is the Internal Control Unit (CIU) has a role to the Good Universitty Governance (GUG)achievement. It means that in applying of good governanceprinciples in universities, need the role of Internal Control Unit (ICU) as an independent unit to ensure non-academic quality in a university.
PENGARUH KEAHLIAN AUDIT, SELF EFFICACY, DAN KOMPLEKSITAS TUGAS TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN DIMEDIASI OLEH AUDIT JUDGMENT (Studi Empiris pada BPK RI Perwakilan Provinsi Sulawesi Selatan) Muh Amrih; Murdifin Haming; Asriani Junaid
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of audit expertise, Self Efficacy, and the complexity of the task on the auditor's ability to detect fraud mediated by audit judgment at the Republic of Indonesia's Republic of Indonesia BPK Representatives. This research was conducted at the Republic of Indonesia BPK Representative of South Sulawesi Province. This study uses primary data by conducting direct research by providing questionnaires to 56 respondents who are BPK auditors. Data analysis method used is analysis of Structural Equation Model (SEM). The results showed that: audit expertise variables and Self Efficacy variables had a positive and significant effect on audit judgment, while task complexity variables had a negative and significant effect on audit judgment. Audit skill variables and Self Efficacy variables have a positive but not significant relationship to the auditor's ability to detect fraud, while task complexity has a positive and significant influence on the auditor's ability to detect fraud. Audit expertise variables and Self Efficacy variables have a positive and significant influence on the auditor's ability to detect fraud through audit judgment, while task complexity variables have a negative and significant effect on the auditor's ability to detect fraud through audit judgment. Audit judgment variables have a positive and significant effect on the auditor's ability to detect fraud.
Co-Authors Fadliah Nasaruddin Irhan Kamal Junaid, Asriani Muh Amrih Purwanto Wahyudi