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All Journal AkMen JURNAL ILMIAH IECON: International Economics and Business Conference
Rosida Maedina Agus
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS PENGEMBANGAN PRASARANA JARINGAN JALAN KOTA SUNGGUMINASA KAITAN DENGAN PENINGKATAN / AKSESIBILITAS PELAYANAN TRANSPORTASI MASYARAKAT Rosida Maedina Agus
AkMen JURNAL ILMIAH Vol 10 No 2 (2013): AKMEN Jurnal Ilmiah
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

The study is developed to analyzing the exlent of interaction among areas based on people’s and good movement pattern in order to develop an infrastukture of road network of Sungguminasa town.determining the development to community transportation service as stipulated in the program mamminasata and hinterland region of Makassar metropolitan City. The data were collected by field observation,interviews,and bibliographical review and analysed qualitatively. The study indicates that strong and medium interaction accur in three regions, samata,romangpolong,and paccinongan village. This is due to the short travelling distance and the regions potency which supporte each other.The stepe taken toward road network infrastructure development are to strengthen the role and fuction of the town road network and to estabilish, improve, and exlend new and existing roads which will automatically improve the accessibility of community transportation.
Determinant of auditor’s ability to detect fraud Rosida Maedina Agus; Arifuddin; Asri Usman; Sri Sundari
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/g3p34n07

Abstract

This study investigates the role of auditors in carrying out responsibilities, because it is very important to support their performance. Auditors are expected to be able to detect fraud in financial reports so that no party is harmed. This research aims to analyze the effect of Self Efficacy, Professional Skepticism, Emotional Intelligence on fraud detection.  The research method uses descriptive quantitative, data analysis uses SEM PLS. The data collection method in this research uses a questionnaire method. Next, a questionnaire will be created using Google Form.  The Google form link to the questionnaire will be sent officially to the representative BPK auditor in South Sulawesi. The research results show that self-efficacy has a significant effect on fraud detection. Professional skepticism has a significant effect on fraud detection. Emotional intelligence has a significant effect on fraud detection. Furthermore, Information Technology is able to moderate Self Efficacy, Professional Skepticism, Emotional Intelligence in fraud detection.  The findings show that an auditor in carrying out his responsibilities needs to understand an auditor's attitude in detecting fraud because it is very important to support his performance. Auditors are expected to be able to detect and eliminate fraud in financial reports so that no party is harmed. To carry out the auditor's function, good intelligence is needed in order to achieve more optimal performance. Rational and analytical thinking processes as well as self-efficacy skills, professional skepticism, emotional intelligence, and information technology are very important for auditors because they are very helpful in detecting fraud. So in this research the broad theories used are attribution theory and the Theory of Planned Behavior (TPB) which explains intentions, attitudes and behavior that influence a person's actions.
Co-Authors ARIFUDDIN Asri Usman Sundari, Sri