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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business Al-Buhuts (e-journal) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Journal of Training and Community Service Adpertisi Economics, Business, Accounting & Society Review Lokomotif Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Penelitian Pendidikan Indonesia Insan Cita Bongaya Research Journal
Eva Marin Sambo
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Insan Cita Bongaya Research Journal

 1 
Pengaruh Opini Audit, Financial Distress, Dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching Di Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Sambo, Eva Marin; Aurelia S , Ade
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.29

Abstract

This study aims to determine whether audit opinion, financial distress and the growth of client companies have an effect on manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with documentation techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange with a total of 139 companies, while the sample taken is 54 companies. Methods of data analysis using logistic regression analysis. The results of this study show that the Audit Opinion, Financial Distress and Growth of the Client Company have no effect on Switching Auditors at Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019.
Pengaruh Kecerdasan Spiritual Terhadap Kinerja Auditor Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Perwakilan Provinsi Sulawesi Selatan Sambo, Eva Marin; Rahayu, Andi Juliana
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.71

Abstract

Abstract: This study aims to determine the influence of Spiritual Intelligence on Auditor Performance at the Audit Board of the Republic of Indonesia Representative of South Sulawesi Province. The sampling technique uses the Nonprobability Sampling technique (convienence sampling) so that a sample of 37 respondents was obtained. Data analysis methods for hypothesis testing are performed using simple regression tests and t tests. The results of this study show that spiritual intelligence has a positive and significant effect on auditor performance. The better the spiritual intelligence, the better the auditor's performance. The r square value obtained has a moderate magnitude, this is because there are still some respondents who answer with hesitant answers and disagree on some statements.
Karakteristik Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sambo, Eva Marin; Sufiati; Sunbanu, Andika
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

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

Abstract

This study aims to determine the effect of the characteristics of the audit committee, namely the independence of the audit committee, the financial expertise of the audit committee and the frequency of audit committee meetings on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange especially during the Covid-19 pandemic. This study uses secondary data obtained from the financial statements of companies in the banking sub-sector for the 2019-2021 period in accordance with the COVID-19 pandemic using the purposive sampling method. The population in this study are banking companies listed on the Stock Exchange, the sample taken is 29 banking companies for a 3-year research period, the research sample is 87 samples. The results of the study have been tested for classical assumptions in the form of normality test assumptions. The data analysis method used logistic regression. Based on the results of the criteria obtained, there are 87 companies selected as samples, consisting of 45 non-fraud companies and 42 fraudulent companies. The results showed that the audit committee's independence variable was not significant to financial reporting fraud, while the audit committee's financial expertise and audit committee meeting frequency had a significant negative effect on financial reporting fraud during the covid-19 pandemic in banking companies listed on the Indonesia Stock Exchange.
Pengaruh Opini Audit, Financial Distress, Dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching Di Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Sambo, Eva Marin; Aurelia S , Ade
Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i3.29

Abstract

This study aims to determine whether audit opinion, financial distress and the growth of client companies have an effect on manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with documentation techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange with a total of 139 companies, while the sample taken is 54 companies. Methods of data analysis using logistic regression analysis. The results of this study show that the Audit Opinion, Financial Distress and Growth of the Client Company have no effect on Switching Auditors at Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019.
Pengaruh Kecerdasan Spiritual Terhadap Kinerja Auditor Pada Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI) Perwakilan Provinsi Sulawesi Selatan Sambo, Eva Marin; Rahayu, Andi Juliana
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.71

Abstract

Abstract: This study aims to determine the influence of Spiritual Intelligence on Auditor Performance at the Audit Board of the Republic of Indonesia Representative of South Sulawesi Province. The sampling technique uses the Nonprobability Sampling technique (convienence sampling) so that a sample of 37 respondents was obtained. Data analysis methods for hypothesis testing are performed using simple regression tests and t tests. The results of this study show that spiritual intelligence has a positive and significant effect on auditor performance. The better the spiritual intelligence, the better the auditor's performance. The r square value obtained has a moderate magnitude, this is because there are still some respondents who answer with hesitant answers and disagree on some statements.
Karakteristik Karakteristik Komite Audit Terhadap Kecurangan Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sambo, Eva Marin; Sufiati; Sunbanu, Andika
Insan Cita Bongaya Research Journal Vol. 4 No. 1 (2024): Oktober
Publisher : Insan Cita Bongaya Research Journal

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

Abstract

This study aims to determine the effect of the characteristics of the audit committee, namely the independence of the audit committee, the financial expertise of the audit committee and the frequency of audit committee meetings on fraudulent financial reporting in banking companies listed on the Indonesia Stock Exchange especially during the Covid-19 pandemic. This study uses secondary data obtained from the financial statements of companies in the banking sub-sector for the 2019-2021 period in accordance with the COVID-19 pandemic using the purposive sampling method. The population in this study are banking companies listed on the Stock Exchange, the sample taken is 29 banking companies for a 3-year research period, the research sample is 87 samples. The results of the study have been tested for classical assumptions in the form of normality test assumptions. The data analysis method used logistic regression. Based on the results of the criteria obtained, there are 87 companies selected as samples, consisting of 45 non-fraud companies and 42 fraudulent companies. The results showed that the audit committee's independence variable was not significant to financial reporting fraud, while the audit committee's financial expertise and audit committee meeting frequency had a significant negative effect on financial reporting fraud during the covid-19 pandemic in banking companies listed on the Indonesia Stock Exchange.
Co-Authors Ana Rusmardiana Anwar Anwar Asgar, Muh Abduh Fuat Aurelia S , Ade Daud, Dahniar Daud, Dahniyar Daud, Maiercherinra Haeruddin Haeruddin Hala, Yusriadi Hasanudin, Amelya Safitri Lalo, Annas Livia Edyson Mokeba, Astin Yulrita Rahayu, Andi Juliana Rahman Pura, Rahman Sanda Sip, Afian Dezi Sufiati Sufiati, Sufiati Sunbanu, Andika Suriyadi Nur Wiyana, Anim Yusuf, Marwah