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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi The Indonesian Accounting Review YUME : Journal of Management Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Islamic Accounting and Finance Review E-Jurnal Akuntansi TSM Journal of Business Management and Economic Development
Andi Wawo
Universitas Islam Negeri Alauddin Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengaruh Kepemimpinan, Motivasi, dan Insentif terhadap Kinerja Pegawai pada Kantor Lurah Limpomajang Kecamatan Marioriawa Kabupaten Soppeng Wawo, Andi; Dammar, Baharuddin; Nur Fattah, Muhammad
YUME : Journal of Management Vol 1, No 2 (2018)
Publisher : Pascasrjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.818 KB)

Abstract

ABSTRAK Tujuan penelitian ini adalah: (1) Untuk mengetahui dan menganalisis pengaruh kepemimpinan terhadap kinerja pegawai pada Kantor Lurah Limpomajang Kecamatan Marioriawa Kabupaten Soppeng. (2) Untuk mengetahui dan menganalisis pengaruh motivasi kerja terhadap kinerja pegawai pada Kantor Lurah Limpomajang Kecamatan Marioriawa Kabupaten Soppeng. (3) Untuk mengetahui dan menganalisis pengaruh insentif terhadap kinerja pegawai pada Kantor Lurah Limpomajang Kecamatan Marioriawa Kabupaten Soppeng. Penelitian ini berlangsung di Kantor Lurah Limpomajang Kecamatan Marioriawa Kabupaten Soppeng dengan mengambil populasi pada pegawai Kantor Lurah Limpomajang Kecamatan Marioriawa Kabupaten Soppeng secara menyeluruh. Hal ini didasarkan pada jumlah seluruh pegawai yang hanya mencapai 44 orang, sehingga sampel dalam penelitian ini menggunakan sampel jenuh. Metode analisis yang digunakan untuk menguji hipotesis yang diajukan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa: (1) Kepemimpinan mempunyai hubungan positif serta signifikan terhadap Kinerja pegawai. Hal ini berdasarkan nilai koefisien sebesar 0,273 dengan nilai t hitung sebesar 2,746 dan signifikansi pada 0,009 (0,009 < 0,05), yang artinya ada pengaruh yang positif dan signifikan antara kepemimpinan dan kinerja pegawai. (2) Motivasi mempunyai hubungan positif serta signifikan terhadap Kinerja pegawai. Hal ini berdasarkan nilai koefisien sebesar 0,357 dengan nilai t hitung sebesar 2,760 dan signifikansi pada 0,009 (0,009 < 0,05), yang artinya ada pengaruh yang positif dan signifikan antara motivasi dan kinerja pegawai. (3) Insentif mempunyai hubungan positif serta signifikan terhadap Kinerja pegawai. Hal ini berdasarkan nilai koefisien sebesar 0,383 dengan nilai t hitung sebesar 2,360 dan signifikansi pada 0,023 (0,023 < 0,05), yang artinya ada pengaruh yang positif dan signifikan antara insentif dan kinerja pegawai.Kata Kunci : Kepemimpinan, Motivasi, Insentif, Kinerja Pegawai ABSTRACT The purpose of this study are: (1) To know and analyze the influence of leadership on the performance of employees at the Office of Limpomajang District Head of District Marioriawa Soppeng District. (2) To know and analyze the influence of work motivation on employee performance at Lurah Limpomajang Sub-District Office of Marioriawa Subdistrict of Soppeng Regency. (3) To know and to analyze the influence of incentive to employee performance at Limpomajang Head of Sub-District of Marioriawa Sub-district of Soppeng Regency. This research took place at Limpomajang Urban Village Office of Marioriawa Subdistrict of Soppeng Regency by taking the population at Limpomajang Sub-district Office of Marioriawa Sub-district of Soppeng Regency as a whole. This is based on the total number of employees who only reached 44 people, so the sample in this study using a saturated sample. The method of analysis used to test the proposed hypothesis is multiple linear regression analysis. The results showed that: (1) Leadership has a positive and significant relationship to employee performance. It is based on coefficient value of 0.273 with t value of 2.746 and significance at 0.009 (0.009 <0.05), which means there is a positive and significant influence between leadership and employee performance. (2) Motivation has a positive and significant relationship to employee performance. It is based on the value of coefficient of 0.357 with the value of t arithmetic of 2.760 and significance at 0.009 (0.009 <0.05), which means there is a positive and significant influence between motivation and employee performance. (3) Incentives have a positive and significant relationship to employee performance. This is based on the coefficient value of 0.383 with the value of t arithmetic of 2.360 and the significance at 0.023 (0.023 <0.05), which means there is a positive and significant influence between incentives and employee performance.Keywords: Leadership, Motivation, Incentives, Employee Performance
HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL MELALUI METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING Purnama, Dian; Muchlis, Saiful; Wawo, Andi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.814 KB) | DOI: 10.33558/jrak.v10i1.1647

Abstract

Tujuan penelitian ini yaitu untuk mengetahui perhitungan harga pokok produksi&nbsp; dan proses penetapan harga jual produk pada PT. Prima Istiqamah Sejahtera. Perhitungan harga pokok produski degan menggunakan metode full costingdan penetapan harga jual dengan menggunakan cost plus pricing. Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif. Berdasarkan karateristik masalah yang diangkat oleh peneliti, maka penelitian ini diklasifikasikan sebagai&nbsp;&nbsp; penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dari pihak perusahaan seperti data hasil wawancara dengan pihak perusahaan serta data berupa informasi biaya-biaya produksi perusahaan selama bulan september 2016. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet atau media lain yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi perusahaan lebih rendah dibandingkan dengan perhitungan harga pokok produksi dengan menggunakan metode full costing. Harga pokok produksi yang dihitung menggunakan metode perusahaan yaitu sebesar Rp85.472 dan menurut metode full costingyaitu sebesar Rp85.962. Hal ini disebabkan karena dalam perhitungan biaya overhead pabrik perusahaan tidak memperhitungkan beberapa biaya kedalam harga pokok produksinya seperti biaya pemeliharaan dan perawatan alat produksi, dan biaya depresiasi pada produk abon ikan. Selain itu, penetapan harga jual perusahaan hanya melakukan estimasi dari perhitungan harga jual per kg abon ikan dengan tingkat mark up sebesar 40%, yaitu sebesar Rp120.000 untuk menetapkan harga jual pada kemasan 100gram, 250gram dan 500gram. Sedangkan dengan menggunakan metode cost plus pricing dengan mark up sebesar 40% harga jual lebih rendah dibandingkan menurut perusahaan yaitu sebesar Rp12.683. (100gram), Rp30.488 (250gram), dan Rp60.798 (500gram). Jadi, penetapan harga jual harus dilakukan secara tepat karena harga jual yang terlalu tinggi akan menjadikan produk kurang bersaing, sedangkan harga jual yang terlalu rendah akan menyebabkan kerugian bagi perusahaan.
Factors Affecting the Integrity of Financial Statements with Company Size as a Moderation Variable Amalia, Nurhidayah Ainun; Wawo, Andi; Jannah, Raodahtul
Journal of Business Management and Economic Development Том 2 № 02 (2024): May 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i02.682

Abstract

This study aims to examine the effect of audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. This study also examines whether company size can moderate the respective relationship between audit quality, audit committee, leverage, and independent commissioners on the integrity of financial statements. This study used a quantitative approach with a comparative causal type. The population in this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique uses purposive sampling. The data used in this study is secondary data accessed through the IDX website. Data analysis uses multiple regression analysis for audit quality hypothesis, audit committee, leverage, and the independent commissioner as well as absolute difference value analysis for audit quality, audit committee, leverage, and independent commissioner on financial statement integrity with company size as a moderation variable. The results of this study show that the quality of audits, audit committees, leverage, and independent commissioners have a positive and significant effect on the integrity of financial statements. The moderation variable is the size of the company able to moderate the relationship between audit quality, audit committee, and leverage on the integrity of financial statements.
PENGARUH KUALITAS AUDIT DAN PENGALAMAN AUDITOR TERHADAP PENDETEKSIAN FRAUD DENGAN PROFESIONALISME SEBAGAI VARIABEL MODERASI Faradilla Salviayu Hasnur; Wawo, Andi; Sari, Nur Rahmah
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.37377

Abstract

Abstract, This study aims to determine the effect of audit quality and auditor experience on fraud detection with professionalism as a moderating variable. This research was conducted at the government agency BPKP Representative for the Province of South Sulawesi. The method used is quantitative research with a causality approach. Source of data using questionnaire data collection. Respondents in this study were 36 people. The results showed that audit quality and auditor experience had a positive and significant effect on fraud detection, professionalism did not moderate the effect of audit quality on fraud detection and professionalism moderated the effect of auditor experience on fraud detection. Abstrak, Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit dan pengalaman auditor terhadap pendeteksian fraud dengan profesionalisme sebagai variable moderasi. Penelitian ini dilakukan pada Lembaga pemerintah BPKP Perwakilan Provinsi Sulsel. Metode yang digunakan yakni penelitian kuantitatif dengan pendekatan kausalitas. Sumber data menggunakan pengumpulan data kuesioner. Responden dalam penelitian ini adalah 36 orang. Hasil penelitian menunjukkan kualitas audit dan pengalaman auditor berpengaruh positif dan signifikan terhadap pendeteksian fraud, profesionalisme tidak memoderasi pengaruh kualitas audit terhadap pendeteksian fraud dan profesionalisme memoderasi pengaruh pengalaman auditor terhadap pendeteksian fraud.
PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA PADA BUMN DI INDONESIA Wawo, Andi
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i4.2730

Abstract

This study examines the influence of Good Corporate Governance (GCG), firm size, and financial distress on earnings management in State-Owned Enterprises (SOEs) in Indonesia, using the agency theory approach. Financial and governance data of SOEs from the 2018–2022 period were analyzed using multiple linear regression. The results indicate that GCG and firm size have a significant negative effect on earnings management. However, financial distress does not influence earnings management. Strong GCG, through the oversight of independent boards of commissioners and audit committees, as well as the strict supervision of large firms, reduces earnings manipulation practices. Additionally, financial difficulties do not drive earnings management, as such difficulties are addressed through state funding injections. These findings underscore the importance of implementing GCG and rigorous oversight to enhance transparency and accountability in SOEs, particularly for smaller SOEs that are more vulnerable.
The Effect of Fraud Pentagon on Earnings Management with the Audit Committee as a Moderating Variable Wulandari, Putri Cahya; Wawo, Andi; Juardi, Muhammad Sapril Sardi
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.51289

Abstract

This research aims to determine the effect of the fraud pentagon consisting of pressure, opportunity, rationalization, competence, and arrogance on earnings management with the audit committee as a moderating variable. This research uses annual report data from 30 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Quantitative research method with a causality approach using SPSS (Statistical Program for Social Science) software or application in hypothesis testing. The results obtained show that pressure has a significant and negatif effect on earnings management. The opportunity, rationalization and competence variables have a positive effect on earnings management. The arrogance variable has no effect on earnings management. Furthermore, the audit committee is unable to moderate the influence of pressure, opportunity, rationalization, competence and arrogance on earnings management. Keywords : Fraud Pentagon Theory, Komite Audit, Manajemen Laba
Pengaruh Audit Lag, Leverage, dan Debt Default terhadap Opini Audit Going Concern Yani Suryani, Lani Melani; Wawo, Andi; Anwar, Puspita Hardianti
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.51755

Abstract

This research aims to examine the influence of audit lag, leverage, and debt default on going concern audit opinions on energy companies listed on the Indonesia Stock Exchange in 2019-2022. This research in quantitative research and data used in secondary data in the form of financial reports of energy companies for the 2019-2022 period which were accessed via the website www.idx.co.id using a purposive sampling method and a sample of 55 companies was obtained. Data analysis used logistic regression analysis. The results of this research show that audit lag has an effect on going concern, while leverage and debt default have no effect on going concern. This research has implications for several considerations, auditors need to be aware of the company’s going concern potential and take a more comprehensive approach in assessing going concern risk. Investors consider other factors besides leverage and debt default when considering investments risks
Analisis Kesiapan Auditor dalam Mengadopsi Artificial Intelligence Afriani, Alfina; Wawo, Andi; Sari, Nur Rahma
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.56133

Abstract

This research aims to understand auditors' perceptions and readiness towards the adoption of Artificial Intelligence (AI) in the audit process based on the theory of planned behavior. This research uses a qualitative method with a phenomenological approach, focusing on auditors at KAP Ardaniah Abbas located at Jl. Barombong No. 240, Bonto Pajja, Kec. Barombong, Gowa. The research data consists of primary data, obtained through interviews, and secondary data from books and other references. Data analysis was conducted through three stages: data reduction, presentation of research results, and conclusion drawing. The results of this study reveal that auditors at KAP Ardaniah Abbas have a positive perspective and attitude towards the adoption of AI in the audit process. Support from regulators and colleagues is considered a factor that increases motivation to adopt AI. In addition, the availability of training, adequate IT knowledge, and supportive software and hardware infrastructure also play an important role in encouraging the adoption of AI by auditors.
PENGARUH GCG DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA BUMN DI INDONESIA Wawo, Andi
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v11i1.56358

Abstract

Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan ukuran perusahaan terhadap manajemen laba pada BUMN di Indonesia dengan pendekatan teori keagenan. Data laporan keuangan dan tata kelola BUMN periode 2018–2022 dianalisis menggunakan regresi linier berganda. Hasil menunjukkan bahwa GCG dan ukuran perusahaan berpengaruh negatif signifikan terhadap manajemen laba. GCG yang kuat, melalui pengawasan dewan komisaris independen dan komite audit, serta ukuran perusahaan besar yang diawasi ketat, mengurangi praktik manipulasi laba. Temuan ini menegaskan pentingnya penerapan GCG dan pengawasan ketat untuk meningkatkan transparansi dan akuntabilitas BUMN, khususnya bagi BUMN kecil yang lebih rentan. Kata Kunci: GCG, Ukuran Perusahaan, Manajemen Laba, BUMN This study examines the influence of Good Corporate Governance (GCG) and firm size on earnings management in State-Owned Enterprises (SOEs) in Indonesia using an agency theory approach. Financial and governance reports of SOEs from the 2018–2022 period were analyzed using multiple linear regression. The results indicate that GCG and firm size have a significant negative effect on earnings management. Strong GCG, through the oversight of independent boards of commissioners and audit committees, as well as the strict monitoring of large firms, reduces earnings manipulation practices. These findings underscore the importance of implementing robust GCG and stringent oversight to enhance transparency and accountability in SOEs, particularly for smaller SOEs that are more vulnerable. Keywords: GCG, Firm Size, Earnings Management, SOEs
PENGARUH CAPITAL INTENSITY DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Syakirah, Alifah Hanif; Wawo, Andi; Anwar, Puspita Hardianti
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2868

Abstract

This study aims to determine the effect of Capital Intensity and Good Corporate Governance on Tax Avoidance with Corporate Social Responsibility (CSR) as a moderating variable in energy sector companies indexed on the Indonesian Sharia Stock Exchange. This study uses a quantitative approach with a comparative causal method and secondary data from company annual reports on the official IDX website and company websites. The population consists of energy sector companies listed on the IDX and indexed in the Indonesia Sharia Stock Index for the period 2019–2023. The sample was selected using purposive sampling, resulting in 21 companies with 105 observations over five years. Data analysis was conducted using multiple linear regression and moderation tests with SPSS Statistics 25. The results indicate that capital intensity has a positive effect on tax avoidance. Institutional ownership has no effect, while managerial ownership has a negative effect on tax avoidance. CSR does not moderate the relationship between capital intensity or institutional ownership and tax avoidance, but it strengthens the relationship between managerial ownership and tax avoidance.
Co-Authors Afriani, Alfina Agung, Andi Muhammad Amalia, Nurhidayah Ainun Ameliyani, Rizki Anwar, Puspita Hardianti Arsyad, Kamaruddin baharuddin dammar, baharuddin Bayu Taufiq Possumah, Bayu Taufiq Dian Purnama Faradilla Salviayu Hasnur Hasmi, Athira Putri Jamaluddin Majid Jannah, Raodahtul Jumriati, Jumriati Kamaruddin Kamaruddin Muhammad Sapril Sardi Juardi Nur Fattah, Muhammad Nur Rahmah Sari Possumah, Bayu Taufik Saiful Muchlis, Saiful Saputra, Reza Eka Sari, Nur Rahma Saslia, Eva Suhartono Syakirah, Alifah Hanif Wahyudi, Purwanto Wulandari, Putri Cahya Yani Suryani, Lani Melani