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All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmiah Akuntansi Peradaban El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Dimas Emha Amir Fikri Anas
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Ilmiah Akuntansi Peradaban

 1 
PENGARUH ROTASI AUDIT DAN LEVERAGE TERHADAP KUALITAS AUDIT DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Dimas Emha Amir Fikri Anas; Sutrisno T; Aulia Fuad Rahman
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i1.5155

Abstract

ABSTRAKPenelitian ini menguji mengenai pengaruh rotasi audit dan leverage terhadap kualitas audit dengan ukuran perusahaan sebagai variabel moderasi. Kualitas audit dikukur dengan pendekatan kualitas laba menggunakan diskresioner akrual dengan model Jones Modifikasi. Pengambilan sampel penelitian ditetapkan dengan teknik purposive random sampling dan menghasilkan jumlah sampel sebanyak 225 buah.Hasil penelitian menyimpulkan bahwa rotasi audit berpengaruh positif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh rotasi audit terhadap kualitas audit. Leverage berpengaruh negatif terhadap kualitas audit dan ukuran perusahaan bukan variabel yang memperkuat pengaruh leverage terhadap kualitas audit.Kata Kunci:  Kualitas audit, Rotasi Audit, Leverage, Ukuran Perusahaan. ABSTRACTThis study examined the effect of audit rotation and leverage on audit quality to the size of the company as a moderating variable. Audit quality is measured with earnings quality approach using discretionary accruals with Jones model modification. Sample was determined by purposive random sampling technique and produce a total sample of 225 pieces. The study concluded that audit rotation positive effect on audit quality and the size of the company is not a variable that amplified the effect of the audit rotation to audit quality. Leverage negatively affect audit quality and the size of the company is not a variable that strengthen the leverage effect on audit quality.Key Words: Audit Quality, Audit Rotatio, Leverage, Company Size
PARTISIPASI MEMBENTUK HUBUNGAN ANTARA ASPEK AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA Dimas Emha Amir Fikri Anas; Supami Wahyu Setiyowati
Jurnal Ilmiah Akuntansi Peradaban Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v7i2.26833

Abstract

Pengelolaan dana desa disebut berkualitas apabila memenuhi aspek transparan, dan akuntabel. Penelitian ini bertujuan melihat pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana desa, yang menggunakan data primer, dengan sampel sebanyak 54 responden.  Teknik analisis data menggunakan PLS yang menguji pengaruh variabel Akuntabilitas dan transparansi pada pengeloaan dana desa dimoderasi partisipasi masyarakat. Hasil penelitian menunjukkan bahwa Akuntabilitas berpengaruh terhadap pengelolaan dana desa. Transparansi berpengaruh terhadap dana dana desa. Akuntabilitas berpengaruh terhadap pengeloalaan dana desa dimoderasi partisipasi masyarakat. Trasparansi berperpengaruh terhadap pengelolaan dana desa tidak dimoderasi partisipasi masyarakat. Penelitian ini berimplikasi kepada para pengelola dana desa di Kecamatan Ngabang Kabupaten Landak Provinsi Kalimantan Barat untuk dapat menghasilkan laporan keuangan yang transparan dan akuntabel serta berkinerja baik. Bagi masyarakat akan dapat digunakan sebagai media pengawasan dari pelaksanaan pemerintah desa setempat.Kata kunci: akuntabilitas, transparansi, partisipasi, pengelolaan dana desa The managements of villages funds is considered to be qualified whether fulfilling transparent and accountable aspects. This study aims to see the effect of accountability and transparency on the management of village funds that uses primary data, with a sample of 54 respondents. The data analysis technique used PLS which tested the influence of the accountability and transparency variables on the management of village funds moderated by community participation. The results showed that accountability had an effect in the management of village funds. Transparency affects village funds. Accountability affects the management of village funds moderated by community participation. Transparency affects the management of village funds not moderated by community participation. This research’s implication is for village fund managers in Ngabang sub-district, Landak district, West Kalimantan Province, to be able to provide transparent and accountable financial reporting and perform it well. For the community, it can be used as a monitoring tool for the implementation of the local village government.Keywords: accountability, transparency, participation, village fund management.
Co-Authors Aulia Fuad Rahman Fernanda, Dea Afria Fernanda Galuh Andini Novarina Mochamad Fariz Irianto Setiyowati, Supami Wahyu Sutrisno T