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All Journal SEIKO : Journal of Management & Business Jurnal Ilmiah Akuntansi Peradaban Islamic Accounting and Finance Review
Andi Wawo
UIN Alauddin Makassar
Economics, Econometrics & Finance Social Sciences

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Journal : Islamic Accounting and Finance Review

 1 
PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN KEUANGAN DESA DENGAN SIFAT AMANAH SEBAGAI VARIABEL MODERASI Rama Linda Septian; Andi Wawo; Raodahtul Jannah
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.25485

Abstract

This study aims to determine the effect of transparency and accountability on village financial management with the nature of trust as a moderating variable (study in the village of Pallangga sub-district, Gowa district). This research is a quantitative research with associative research approach. The population in this study is a village in the sub-district of Pallangga, Gowa district. The sampling technique in this study was purposive sampling, while the sample in this study was village officials in the Pallangga district, Gowa district. The method of data collection is using a questionnaire that is distributed directly. The data used in this study is primary data collected through a questionnaire survey. The results of this study indicate that transparency and accountability have a significant positive effect on village financial management. Meanwhile, the nature of trust cannot moderate the effect of transparency and accountability on village financial management.
PENGARUH AUDIT TENURE DAN TEKANAN KLIEN TERHADAP INDEPENDENSI AUDITOR DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI Nur Afnitasary Nasir; Andi Wawo; Puspita Hardianti Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.26008

Abstract

This research is intended to determine the effect of tenure audits and client pressure on auditor independence. In addition, this study also wants to know how to influence professional commitment as a moderation of the relationship between tenure audit and client pressure on the independence of auditors in KAP in makassar and Gowa. This research is a quantitaf study using a descriptive approach of the population in this study is the Public Accounting Firm in Kab. Gowa and Makassar. The sample in this study is an Auditor who works in KAP Gowa and Makassar. The data analysis techniques in this study are multiple regression and regression analysis moderation with interaction approaches. The results of the hypothesis in this study showed that audit tenure had a significant positive effect on the auditor's independence and client pressure had a significant negative effect on the auditor's independence.
Co-Authors Ahlun Basri Hasanuddin Nur Afnitasary Nasir Puspita Hardianti Anwar Puspita Hardianti Anwar Rama Linda Septian Raodahtul Jannah