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All Journal JURNAL MANAJEMEN BISNIS Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Enrichment : Journal of Management Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Daengku: Journal of Humanities and Social Sciences Innovation Journal of Economics Review (JOER) West Science Social and Humanities Studies Atestasi : Jurnal Ilmiah Akuntansi
Entar Sutisman
Universitas Yapis Papua
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analysis the Effect Legal Audit, Control and Supervision on The Optimization of Fixed Asset Management (Land and Buildings) In the Regional Government of Papua Province Siti Hasanah; Entar Sutisman; Sahrul Ponto
West Science Social and Humanities Studies Vol. 1 No. 06 (2023): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v1i06.515

Abstract

The purpose of this study is to empirically examine the effect of legal audit, supervision, and control on the optimization of fixed asset management in the Papua Provincial Government. The method used in this study is a quantitative method of causality to evaluate the relationship between the independent variable and the dependent variable. The results showed that Legal audit and supervision have a significant effect on optimizing the management of fixed assets of land and buildings as well as on the local government of Papua Province, showing that clear status and good supervision can improve the management of fixed assets.
Dampak Leverage, Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Kualitas Laba Fajar Rina Sejati; Entar Sutisman; Dian Pertiwi; Sahrul Ponto; Nurul Hidayah Syamsuddin
Public Policy Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v2.i2.p304-314

Abstract

The purpose of this study was to examine the effect of leverage, profitability, liquidity, and company size on earnings quality. The sample of this study was using 11 companies in the property, real estate & building construction sub sector service companies listed on the Indonesian Stock Exchange (IDX) during 2014-2019 period met all the criteria. Empirical evidence suggest that leverage and profitability has no effect on earnings quality. Then, liquidity has negative effect on earnings quality and company size has positive effect on earnings quality.
The Effect of Audit Risk and Workload on Fraud Detection Through Auditor Professional Skepticism Aldrin Akbar; Yana Ermawati; Suratini Suratini; Fahrudin Pasolo; Entar Sutisman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.355

Abstract

This study examines and determines the effect of audit risk and workload on fraud detection through auditors' professional skepticism at the Papua Inspectorate. The population in this study were all 53 auditors at the Papua Inspectorate office. Sampling in this study was carried out using the census sampling method. Sources of data used are primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software. Data analysis consists of descriptive statistical analysis, measurement model tests, outer models consisting of (convergent validity, discriminant validity, composite reliability) and structural model tests, or the inner model is evaluated using R-square for the dependent construct, direct and indirect hypothesis testing. The results showed that the audit risk variable had a positive and significant effect on fraud detection, the workload variable had a negative and significant impact on fraud detection, and the skepticism variable had a positive and significant effect on fraud detection. The audit risk variable positively and significantly impacts fraud detection through skepticism, and the workload variable negatively and significantly affects fraud detection through skepticism.
Co-Authors Akbar, Mohammad Aldrin Aldrin Akbar Ambriani Amir Asdi Cakranegara, Pandu Adi Dian Pertiwi Entis Sutisna Fahrudin Pasolo Fajar Rina Sejati Festus Reymon Kasse Imaduddin Murdifin Irma Hakim Ismail R. Noy Kartim, Kartim Komang Puspita Sari La Ode Marihi Lina - Mariana, Lina - Muhamad Yamin Noch Muhammad Rizki Muhdi B. Hi. Ibrahim Nurul Hidayah Syamsuddin S. Suratini Sahrul Ponto Siti Hasanah Sumartono, Sumartono Suratini Suratini Yana Ermawati Yaya Sonjaya Zaelika Fatmawati M