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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business Akurasi : Jurnal Studi Akuntansi dan Keuangan Al-Buhuts (e-journal) Golden Ratio of Auditing Research 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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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.
Determinants of Company Value: Study on Pharmaceutical Companies on the Indonesia Stock Exchange Sambo, Eva Marin; Sufiati, Sufiati; Pura, Rahman
Economics, Business, Accounting & Society Review Vol. 2 No. 3 (2023): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v2i3.94

Abstract

Company value is very important in investment transactions, and company management must understand the determinants to achieve company goals. The main operational goal of the company is to achieve the maximization of expected profits. Profit maximization is the company's only rational policy. This study aims to determine and examine the determinants of firm value: growth, firm size and financial performance. The research sample consisted of 9 pharmaceutical companies listed on the Indonesia Stock Exchange. Data is collected through financial statement documents for 4 years, 2018-2021. The number of data observed is 36 observational data. Data analysis used multiple regression analysis. The results showed that company growth and firm size positively and insignificantly affected firm value. Meanwhile, financial performance has a significant positive effect on firm value. The implications of the research results are theoretically as developing insight related to investment and portfolio management, then practically as information for investors in making investments.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PT PLTD SUPPA (PERSERO) Daud, Dahniyar; Yusuf, Marwah; Sambo, Eva Marin; Lalo, Annas; Asgar, Muh Abduh Fuat
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1902

Abstract

ABSTRAKKehadiran perusahaan di tengah masyarakat dapat membawa dampak positif dan negatif. Positifnya perusahaan dapat menyediakan barang dan jasa yang dibutuhkan oleh masyarakat, namun sebaliknya, aktivitas perusahaan juga dapat memberikan dampak negatif seperti kesenjangan dan kerusakan lingkungan. Tujuan penelitian ini untuk mengetahui implementasi pelaksanaan Program Corporate Social Responsibility (CSR) yang dikenal dengan istilah Tanggung Jawal Sosial Lingkungan (TJSL) di PT. PLTD SuppaPersero). Jenis penelitian yang di gunakan adalah metode penelitian kualitatif dengan tipe penelitian deskriptif. Hasil penelitian tentang Implementasi CSR atau TJSL memenuhi 4 pilar yakni Pilar Sosial dimana PT. PLTD Suppa telah melaksanakan sejumlah kegiatan pemberdayaan dan pengembangan masyarakat dengan terukur dan terstruktur, Pilar Lingkungan PT PLTD telah membantu masyarakat untuuk menjalankan kegiatan usaha berwawasan lingkungan salah satunya adalah penangkaran penyu. Pilar Ekonomi, dimana dengan kegiatan penangkaran penyu membuat desa wiringtasi menjadi salah satu desa binaan oleh PT PLTD dan juga menjadikan wisatawan lokal maupun domestic menjadikan salah satu tujuan wisata pantai pesisir ataupun yang ingin melihat langsung proses penangkaran penyu. Pilar Hukum dan Tata Kelola. membuktikan komitmen PT PLN melalui PT PLTD senantiasa menerapkan prinsip-prinsip tata kelola Perusahaan yang baik.Kata Kunci: CSR, Sosial, Lingkungan, Ekonomi, Hukum.ABSTRACTThe presence of companies in the community can bring positive and negative impacts. Positively, companies can provide goods and services needed by the community, but on the contrary, company activities can also have negative impacts such as inequality and environmental damage. The purpose of this study was to determine the implementation of the implementation of the Corporate Social Responsibility (CSR) Program known as the Environmental Social Responsibility (TJSL) at PT. PLTD SuppaPersero). The type of research used is a qualitative research method with descriptive research type.  The results of research on the implementation of CSR or TJSL fulfills 4 pillars, namely the Social Pillar where PT PLTD Suppa has carried out a number of measurable and structured community empowerment and development activities, the Environmental Pillar of PT PLTD has helped the community to carry out environmentally sound business activities, one of which is turtle breeding. The Economic Pillar, where turtle breeding activities make wiringtasi village one of the villages fostered by PT PLTD and also make local and domestic tourists make one of the destinations for coastal beach tourism or who want to see the turtle breeding process directly. Legal and Governance Pillars. proves the commitment of PT PLN through PT PLTD to always apply the principles of good corporate governance.Keywords: CSR, Social, Environmental, Economic, Legal.
Bimbingan Strategi Memperoleh Bantuan Permodal dari Perbankan di Kalangan Usaha UMKM Hala, Yusriadi; Sambo, Eva Marin; Wiyana, Anim; Daud, Dahniar; Anwar, Anwar
LOKOMOTIF ABDIMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024)
Publisher : LPPM UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/lokomotifabdimas.v3i1.2698

Abstract

Implementasi Kegiatan pembimbingan ini bertujuan untuk memberikan pengetahuan dan pemahaman kepada para pelaku UMKM di kabupaten Badung, Bali dalam memperoleh bantuan atau pinjaman kredit dari pihak perbankan. Permasalahan klasik yang selalu dihadapi para pelaku usaha UMKM adalah kesulitan dalam mengakses kredit perbankan. Kegiatan ini dilaksanakan dengan metode pemaparan materi dan diskusi. Kegiatan pembimbingan ini dihadiri oleh para pelaku UMKM yang berdomisili di kabupaten Badung, Bali dan dilaksanakan pada tanggal 27 Juli 2023. Metode pelaksanaan kegiatan pembimbingan dilakukan dengan cara pemaparan materi dan diskusi. Dari hasil kegiatan diharapkan para pelaku sudah memahami dan dapat mempersiapkan hal-hal yang diperlukan dan mengetahui trik-trik dalam mengakses pinjaman kredit dari perbankan. Diharapkan kegiatan pembimbingan ini dapat berlajut dengan dilakukan kegiatan pendampingan agar para pelaku dapat memperoleh hasil yang lebih maksimal.
DIGITAL COMPETENCE IN CLOUD ACCOUNTING AND HOSPITAL AUDITOR EFFECTIVENESS Sambo, Eva Marin; Sufiati
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.768

Abstract

This study examines the effectiveness of internal auditors in hospitals and examines the influence of internal auditor digital skills on the relationship between cloud-based accounting implementation and auditor effectiveness in Type A and B hospitals in Makassar City. Using a hypothetical-deductive approach and purposive sampling, 78 valid responses from hospital internal auditors were analyzed using a structural model. The results show that cloud-based accounting implementation significantly enhances both internal auditor effectiveness and digital skills. However, digital skills neither directly improve auditor effectiveness nor significantly mediate or moderate the relationship between cloud-based accounting and effectiveness. These findings contribute to the literature by offering new insights, improving professional practice, and guiding policymakers in adopting cloud-based accounting for hospital audit functions.
The Influence of Love of Money, Machiavellian, and Fraud on Ethical Behavior: A Case Study at The Regional Inspectorate of South Sulawesi Province, Indonesia Makgret, Jimmy; Sambo, Eva Marin; Daud, Dahniyar
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1875

Abstract

This study aims to analyze the influence of Love of Money, Machiavellian traits, and Fraud on the ethical behavior of auditors at the Regional Inspectorate of South Sulawesi Province. Auditors were chosen as the research subjects because they play a strategic role in maintaining the integrity of financial reports and public accountability. This research employs a quantitative approach using questionnaires distributed to auditors, with measurement items developed from each variable’s indicators. The data collected were analyzed using the Statistical Package for the Social Sciences (SPSS) version 27, applying multiple linear regression to test both partial and simultaneous effects among the variables. The results indicate that Love of Money has a positive but not significant effect on auditors’ ethical behavior. Meanwhile, Machiavellian traits have a negative yet insignificant effect, and Fraud also shows a negative but insignificant effect on ethical behavior. Simultaneously, the three independent variables collectively demonstrate a negative direction of influence on ethical behavior, although not statistically significant. These findings suggest that other factors, such as organizational culture, internal control systems, and professional commitment, may play a more dominant role in shaping auditors’ ethical behavior compared to the psychological factors examined. This study is expected to provide theoretical contributions to the development of behavioral accounting literature and practical contributions to strengthening ethical standards for auditors in the public sector.
The Effect of Environmental Accounting Disclosure and Good Corporate Governance on Environmental Performance with Financial Performance as a Moderator Ohoitimur, Josep Gilbert; Sambo, Eva Marin; Lalo, Annas
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1876

Abstract

The Effect of Environmental Accounting Disclosure and Good Corporate Governance Mechanisms on Environmental Performance with Financial Performance as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period. This study aims to determine and analyze the effect of environmental accounting disclosure and good corporate governance mechanisms on environmental performance and examine the role of financial performance in moderating the relationship. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The research method is quantitative using secondary data with a research population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023 taken through the Indonesia Stock Exchange website, namely www.idx.co.id, the sampling technique used purposive sampling, the number of samples meeting the research criteria was 29 companies that published financial reports and sustainability reports consecutively from 2021–2023 so that 75 data were obtained. The data analysis technique used eviews 12. The results of this study indicate that environmental accounting disclosure has a significant effect on environmental performance, good corporate governance mechanisms have a significant effect on environmental performance, environmental accounting disclosure has a significant effect on environmental performance through financial performance, and good corporate governance mechanisms have a significant effect on environmental performance through financial performance.
Indepedensi dan Integritas Auditor dalam Menghasilkan Kualitas Audit (Studi pada Inspektorat Kabupaten Pinrang) Sambo, Eva Marin; Firmansyah , Noer Fajar
Insan Cita Bongaya Research Journal Vol. 5 No. 1 (2025): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v5i1.142

Abstract

This study aims to analyze the influence of auditor independence and integrity on audit quality at the Pinrang Regency Inspectorate. Data collection used a questionnaire with 63 respondents. Multiple regression was used for analysis. The results indicate that auditor independence has no effect on audit quality, while auditor integrity has a positive and significant effect on audit quality at the Pinrang Regency Inspectorate Office. The results of this study can provide theoretical contributions to the development of internal audit studies and provide practical recommendations for improving audit quality in local government. Keywords: Independence, integrity, audit quality, auditor, public sector. Penelitian ini bertujuan untuk menganalisis pengaruh indepedensi auditor dan integritas auditorterhadap kualitas audit pada Inspektorat Daerah Kabupaten Pinrang. Teknik pengumpulan data menggunakan kuesiner dengan jumlah responden sebanyak 63 orang. Metode analsis menggunakan regresi berganda. Hasil penelitian menunjukkan indepedensi auditor tidak berpengaruh terhadap kualitas audit, sedangkan integritas auditor berpengaruh positif dan signifikan terhadap kualitas audit pada Kantor Inspektorat Kabupaten Pinrang. Hasil penelitian dapat memberikan kontribusi teoretis dalam pengembangan studi audit internal dan juga memberikan rekomendasi praktis bagi peningkatan kualitas audit di lingkungan pemerintahan daerah. Kata Kunci: Independensi, integritas, kualitas audit, auditor, sektor publik.
Co-Authors Ana Rusmardiana Anwar Anwar Asgar, Muh Abduh Fuat Aurelia S , Ade Daud, Dahniar Daud, Dahniyar Daud, Maiercherinra Firmansyah , Noer Fajar Haeruddin Haeruddin Hala, Yusriadi Hasanudin, Amelya Safitri Lalo, Annas Livia Edyson Makgret, Jimmy Mokeba, Astin Yulrita Ohoitimur, Josep Gilbert Rahayu, Andi Juliana Rahman Pura, Rahman Sanda Sip, Afian Dezi Sufiati Sufiati, Sufiati Sunbanu, Andika Suriyadi Nur Wiyana, Anim Yusuf, Marwah