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Jamaluddin Majid
State Islamic University of Alauddin Makassar
Economics, Econometrics & Finance Social Sciences

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TIME BUDGET PREASURE AND TURNOVER INTENTION WITH DYSFUCTIONAL ACCOUNTANT BEHAVIOR Jamaluddin Majid; Ambo Asse
International Journal of Economics Management and Social Science Vol 1 No 1 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.251 KB) | DOI: 10.32484/ijemss.v1i1.3

Abstract

A public accountant as a profession that provides assurance services about historical financial report information to the public is required to have adequate accounting knowledge and accounting skills as well as personal qualities. Such personal qualities will be reflected in his professional behavior. Professional behavior of public accountant one of them embodied in the form of avoid dysfunctional behavior of accountant. dysfunctional behavior is related to time budget pressure and turnoer intention. A high level of time budget pressure will encourage auditors to perform dysfunctional behaviors. The desire to quit working is also judged to affect the irregularities of auditor behavior. There is a significant positive correlation between intention turnover and dysfunctional audit behavior due to decreased fears of possible sanctions if such behavior is detected.
THE EFFECT OF COMPETENCE OF HUMAN RESOURCES, INFORMATION TECHNOLOGY AND ACCOUNTABILITY ON THE QUALITY OF REGIONAL FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEMS AS A MODERATION (STUDY IN DISTRICT OF GOWA) Nurul Nadila Idward; Jamaluddin Majid; Mediyati Mediyati
International Journal of Economics Management and Social Science Vol 1 No 4 (2018): International Journal of Economics Management and Social Science (IJEMSS)
Publisher : Salewangang Institut Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.932 KB) | DOI: 10.32484/ijemss.v1i4.22

Abstract

This study aims to examine the influence of competence of human resources, utilization of information technology and accountability to the quality of local government financial statements. This research also aims to test the variable of internal control system of moderation of human resources competence relation, This study aims to examine the influence of competence of human resources, utilization of information technology and accountability to the quality of local government financial report. This research is a quantitative research with descriptive approach. The sampling technique used purposive sampling method. The sample in this research is employees of Regional Financial Management Agency (BPKD), while the number of questionnaires processed in this study as many as 34 pieces of questionnaires. The results showed that the competence of human resources, the utilization of information technology and accountability have a positive effect on the quality of local government financial statements. The internal control system is unable to moderate the competence variable of human resources and utilization of information technology to the quality of the regional financial report, but the internal control system is able to moderate the variable of accountability to the quality of local government financial report.
Co-Authors Ambo Asse Mediyati Mediyati Nurul Nadila Idward