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<![CDATA[PENGARUH ROLE CONFLICT DAN ROLE AMBIGUITY TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Hamdan Husain]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Puspita Hardianti Anwar]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i1.29148
<![CDATA[This study aims to study the impact of role conflict and role ambiguity on the performance of auditors with emotional intelligence as the moderator (study conducted in public accounting firms in Makassar and Gowa Regency). This research is a quantitative research. The population in this study are auditors working in the Makassar City area and Gowa Regency. The sampling technique uses random sampling. The sample in this study amounts to 56 auditors. The data used is raw data. Data analysis adopts multiple regression analysis and adjusted regression analysis with absolute difference method. The research results show that role conflict and role ambiguity have a significant negative impact on auditor performance. The analysis of the moderating variables by the absolute difference method shows that emotional intelligence cannot adjust the role conflict and role ambiguity in auditor performance.]]>
<![CDATA[PENGARUH WHISTLEBLOWING SYSTEM DAN MORAL REASONING DALAM PENGUNGKAPAN FRAUD KEUANGAN DENGAN PEMAHAMAN AMAR MA’RUF NAHI MUNGKAR SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Fatahillah Ruslan]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Roby Aditiya]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i1.29793
<![CDATA[This research aims to determine the influence of whistleblowing system and moral reasoning on financial fraud disclosure with the understanding of amar ma'ruf nahi mungkar as a moderation variable which is then conducted a study at the Makassar City Inspectorate Office. This research is quantitative research with a descriptive research approach. The population in this study is the Makassar City Inspectorate Office. The sampling technique in this study is porposive sampling, while the sample in this study is the auditor staff with a working period as an auditor of at least one year, knows the ins and outs of the organization of the Makassar City Inspectorate Office, and knows the processes that occur within the Makasar City Inspectorate Office. The method of data collection is by using questionnaires that are shared directly. The data used in this study is primary data collected through questionnaire surveys. The results of this study show that whistleblowing systems cannot affect the disclosure of financial fraud, while moral reasoning can affect the disclosure of financial fraud. Then the understanding of amar ma'ruf nahi mungkar also cannot strengthen the influence of whistleblowing system and moral reasoning on the disclosure of financial fraud.]]>
<![CDATA[Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective ]]>
<![CDATA[Purwanto Wahyudi]]>;
<![CDATA[Suhartono Suhartono]]>;
<![CDATA[Andi Muhammad Agung]]>;
<![CDATA[Andi Wawo]]>
<![CDATA[ The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v12i2.2772
<![CDATA[This study is a qualitative study with a phenomenological approach to improve or maintain the quality of audits during the covid-19 pandemic in terms of time pressure taking into account psychological perspective. The results of this study showed that public accounting firm S. Mannan, Ardiansyah and Partners experienced a change in audit work patterns that is before the pandemic was done only directly but in the midst of this pandemic is done by two methods, namely directly and indirectly (remotely). The current audit quality at public accounting firm S.Mannan Ardiansyah, have taken steps to do so and have also followed the instructions and technical directions of online management, then the audit process is also based on the direction of the Indonesian Institute of Public Accountants (IAPI). The time pressure faced by auditors in the midst of the current pandemic give an impact from auditor psychology, this is due to pressures that make auditors have to complete their work in an efficient time but during a pandemic there is evidence collection of audits done online it is vulnerable to errors in auditing.]]>
<![CDATA[Pengaruh Nilai Budaya Siri’ Na Pacce Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Profesionalitas Sebagai Variabel Moderasi Di Kabupaten Bulukumba ]]>
<![CDATA[Rosni]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Suhartono]]>
<![CDATA[ Accounting, Accountability, and Organization System (AAOS) Journal Vol. 4 No. 1 (2022): Edisi September ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar ]]>
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DOI: 10.47354/aaos.v4i1.419
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh nilai budaya siri’ na pacce terhadap akuntabilitas pengelolaan dana desa di Kabupaten Bulukumba serta pengaruh profesionalitas dalam memoderasi hubungan antara nilai budaya siri’ na pacce dengan akuntabilitas pengelolaan dana desa di Kabupaten Bulukumba. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan pendekatan asosiasif. Populasi dalam penelitian ini adalah semua aparatur desa yang ada di Kabupaten Bulukumba. Penentuan sampel menggunakan metode Purposive Sampling, yaitu dimana pengambilan sampel dari populasi berdasarkan kriteria tertentu. Pada penelitian ini kuesioner disebar secara langsung kepada responden agar hasil penelitian lebih akurat. Pengujian hipotesis menggunakan analisis regresi sederhana dan analisis regresi moderasi dengan pendekatan uji interaksi. Hasil penelitian menunjukkan bahwa nilai budaya siri’ na pacce berpengaruh positif dan signifikan terhadap auntabilitas pengelolaan dana desa. serta profesionalitas yang mampu memoderasi hubungan antara nilai budaya siri’ na pacce terhadap akuntabilitas pengelolaan keuangan desa.]]>
<![CDATA[Pengaruh Kualitas Audit dan Whistleblowing System Terhadap Pendeteksian Fraud ]]>
<![CDATA[Andi Wawo]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v5i2.3730
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh kualitas audit dan whitleblowing system terhadap pendeteksian fraud pada BPKP Perwakilan Provinsi Sulawesi Selatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan kausalitas. Sumber data dalam penelitian ini menggunakan data subjek dengan jenis sumber data primer. Metode pengumpulan data dilakukan dengan menggunakan kuesioner yang terbentuk dari beberapa pernyataan tertulis. Responden dalam penelitian ini adalah auditor yang bekerja pada BPKP Perwakilan Provinsi Sulawesi Selatan. Hasil penelitian ini menunjukkan bahwa kualitas audit berpengaruh positif dan signifikan terhadap pendeteksian fraud. Whitleblowing system berpengaruh positif dan signifikan terhadap pendeteksian fraud. Kata Kunci: Pendeteksian Fraud, Kualitas Audit, Whitleblowing System]]>
<![CDATA[Integritas Auditor Berbasis “Malempu Na Mapaccing” Dalam Pemeriksaan Laporan Keuangan Sebagai Upaya Mencegah Kecurangan (Studi Pada Kantor BPKP Perwakilan Provinsi Sulawesi Selatan) ]]>
<![CDATA[Susanti Evi Sulpi]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Puspita H. Anwar]]>
<![CDATA[ Accounting, Accountability, and Organization System (AAOS) Journal Vol. 4 No. 2 (2023): Edisi Maret ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar ]]>
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DOI: 10.47354/aaos.v4i2.500
<![CDATA[Kecurangan merupakan salah satu tindak kriminal yang sering terjadi baik dalam negeri maupun luar negeri. Kecurangan ini bukan faktor kekeliruan akan tetapi adanya faktor pendorong sehingga seseorang dapat melakukan kecurangan tersebut, jadi untuk menghindari terjadinya suatu kecurangan atau untuk mencegah terjadinya kecurangan dibutuhkan sikap integritas. Tujuan dari penelitian ini yaitu dengan diterapkannya integritas auditor berbasis “malempu na mapaccing” dalam pemeriksaan laporan keuangan sebagai upaya mencegah kecurangan di BPKP Perwakilan Sulawesi Selatan diharapkan dapat meminimalisir terjadinya kecurangan. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan pendekatan fenomenologi. Sumber data yang digunakan dalam penelitian ini adalah data primer. Informan merupakan auditor BPKP berjumlah 2 informan yaitu Auditor Madyah dan Auditor Muda. Hasil penelitian ini menunjukkan bahwa penerapan integritas auditor berbasis “malempu na mapaccing” dalam pemeriksaan laporan keuangan sebagai upaya mencegah kecurangan sangatlah efektif dan sangat penting, karena dengan adanya sikap integritas yang dimiliki oleh seorang auditor dapat mencegah terjadinya suatu kecurangan dan dengan diterapkannya budaya malempu na mapaccing dapat membuat seseorang sadar untuk senantiasa jujur dan bersih dalam melakukan pekerjaan sehingga dapat meminimalisir terjadinya kecurangan.]]>
<![CDATA[PENGARUH SISTEM INFORMASI KEUANGAN DAN PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA DENGAN BUDAYA MAPPACEKKE WANUA SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Nur Rahma Sari]]>;
<![CDATA[A. Kusumawardani]]>;
<![CDATA[Andi Wawo]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 3 No 2 (2022): December 2022 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v3i2.30876
<![CDATA[Abstrac, This study aims to determine the effect of financial information systems and internal control on village fund management with mappacekke wanua culture as a moderating variable. The research method used is a quantitative method with a causal approach. The population in this study is the Village Apparatus in the District of Kodeoha, North Kolaka Regency. The data collection technique used in this study is a questionnaire technique with 36 respondents. Data analysis in this study uses multiple regression analysis and moderation test using Moderate Regression Analysis (MRA) or interaction test. The results of this study indicate that the financial information system for internal control funds has a positive and significant effect on the management of village funds. While the results of the moderating regression analysis show that the mappacekke wanua culture is able to moderate the influence of the financial information system on the management of village funds. However, it is not able to moderate the influence of internal control on the management of village funds. Abstrak, Penelitian ini bertujuan untuk mengetahui pengaruh sistem informasi keuangan dan pengendalian internal terhadap pengelolaan dana desa dengan budaya mappacekke wanua sebagai variabel moderasi. Metode penelitian yang digunakan yaitu metode kuantitatif dengan pendekatan kausalitas. Populasi dalam penelitian ini adalah Aparatur Desa Se-Kecamatan Kodeoha, Kabupaten Kolaka Utara. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik kuisioner dengan jumlah responden 36. Analisis data dalam penelitian ini, menggunakan analisis regresi berganda dan uji moderasi menggunakan Moderate Regression Analysis (MRA) atau uji Interaksi. Hasil dari penelitian ini menunjukkan bahwa sistem informasi keuangan dana pengendalian internal berpengaruh positif dan signifikan terhadap pengelolaan dana desa. Sedangkan hasil analisis regresi moderasi menunjukkan bahwa budaya mappacekke wanua mampu memoderasi pengaruh sistem informasi keuangan terhadap pengelolaan dana desa. Namun tidak mampu memoderasi pengaruh pengendalian internal terhadap pengelolaan dana desa.]]>
<![CDATA[PENGUATAN KECERDASAN SPIRITUAL TERHADAP PENGARUH INVESTIGATIVE AUDIT, DATA MINING, DAN CONTINUOUS AUDIT DALAM PENDETEKSIAN FRAUD ]]>
<![CDATA[Indah Tri Hartini]]>;
<![CDATA[Muh. Wahyuddin Abdullah]]>;
<![CDATA[Andi Wawo]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v4i1.34248
<![CDATA[This study aims to examine the effect of investigative audits, data mining, and continuous audits on fraud detection by strengthening spiritual intelligence at BPKP Representatives of South Sulawesi Province. To support the research objectives, researchers used three main theories, namely the hexagonal fraud theory, agency theory, and attribution theory. This study is quantitative and takes a causality approach. The population in this study were auditors who were representatives of the South Sulawesi provincial financial and development oversight agency and had conducted investigative audits. The technique for selecting the sample used a purposive sampling method with a total of 36 people. Multiple linear regression analysis and moderated regression analysis with an absolute difference value approach are used in the hypothesis testing method. The statistical analysis was carried out using the SPSS 25 application program. The test results in this study indicate that investigative auditing and data mining have a significant effect on fraud detection. Meanwhile, continuous auditing has no significant effect on fraud detection. Moderation analysis carried out proves that the moderating variable of spiritual intelligence is not a reinforcing variable in the interaction of investigative audit, data mining, and continuous audit influences on fraud detection.]]>
<![CDATA[PENGARUH INDPENDENSI DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERATING ]]>
<![CDATA[Munirah Rukayyah]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Nur Rahma Sari]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v4i1.35377
<![CDATA[The purpose of this study was to find out how independence and competence influence fraud prevention with emotional intelligence as a moderating variable at BPKP Representative for South Sulawesi Province. This study uses a quantitative method with a causality approach. This study uses subject data. The data source used is primary data. The data collection method was carried out using a questionnaire in the form of a written list of questions. The number of respondents used in this study were 37 people. Respondents in this study were auditors. The results of this study indicate that independence has a positive and significant effect on fraud prevention. Competence has a positive and significant effect on fraud prevention. Emotional intelligence does not moderate and weaken the effect of independence on fraud prevention. Emotional intelligence moderates the influence of competence on fraud prevention. Future research is expected to be able to develop this research by adding variables and expanding the object of research.]]>
<![CDATA[PENGARUH LINGKUNGAN KERJA, FASILITAS KERJA DAN LATAR BELAKANG PENDIDIKAN TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Wilda Mustari]]>;
<![CDATA[Andi Wawo]]>;
<![CDATA[Della Fadhilatunisa]]>
<![CDATA[ ISAFIR: Islamic Accounting and Finance Review Vol 4 No 1 (2023): June 2023 ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/isafir.v4i1.36844
<![CDATA[This study aims to determine how the influence of the work environment, work facilities and educational background on the use of accounting information systems with organizational culture as a moderating variable. This study uses a quantitative method with a causality approach. This research was conducted at PT Semen Tonasa, Pangkep Regency. Methods of data collection is done by using a questionnaire. The number of respondents used in this study was 35 people. The results of this study indicate that the work environment, work facilities and educational background have a positive and significant impact on the use of accounting information systems. Organizational culture moderates the influence of work environment and educational background on the use of accounting information systems. Organizational culture does not moderate and weaken the effect of work facilities on the use of accounting information systems.]]>
