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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi The Indonesian Accounting Review Assets : Jurnal Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business YUME : Journal of Management Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Accounting Accountability and Organization System (AAOS) Journal Islamic Accounting and Finance Review E-Jurnal Akuntansi TSM Journal of Business Management and Economic Development HISABUNA: Jurnal Ilmu Falak Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Andi Wawo
Universitas Islam Negeri Alauddin Makassar
Religion Astronomy Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Physics Social Sciences Other

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ANALISIS METODE DAN AKURASI ARAH KIBLAT MASJID DI KECAMATAN PITU RIAWA KABUPATEN SIDRAP Andi Wawo Warah; Rahmatiah HL
HISABUNA: Jurnal Ilmu Falak Vol 1 No 1 (2020): Maret 2020
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/hisabuna.v1i1.13134

Abstract

The direction of Qibla becomes one of the legitimate requirements of prayer worship which is obligatory for Islamic Ummah, based on the word of Allah Swt on QS. Al-Baqarah/2:144, QS. Al-Baqarah/2:145, and QS. Al-Baqarah/2:150, and there are also some hadith that narrated in relation to the direction of Qibla namely at HR. Bukhari, hr. Baihaqi, and also several opinions of scholars such as Imam Shafi'i, Maliki, Hanbali and Imam Hanafi. The orders facing the Qiblah make the ummah of Islam pay attention to the initial position when it will carry out the Saalat, so it is necessary to make qibla direction for the mosque which becomes the place of prayer for Muslims. Then it is considered necessary to re-check the position of Qibla direction Mosque in Pitu Riawa district of Kab. Sidrap with a total of 10 villages, However, the samples used only 5 mosques that can be an overview of the Qibla direction position located in the sub-district of Riawa, based on the method of measurement performed and the level of accuracy of qibla direction of the mosque by testing directly to the field using the instrument Qiblat Tracker as one of the qibla direction measurement instruments. Thus, it is found that the accuracy of the mosque in Pitu Riawa sub-district is still not accurate because the results of the measurements there are more than 7 degrees more than a few, there are even more than the from. Five mosques that have been measured can be the benchmark for the remaining five mosques that have not been tested in Pitu Riawa Kabupaten Sidrap Sub-district.
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): Journal of Business Management and Economic Development
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.
Time pressure review in maintaining audit quality, in Covid-19 pandemic: Psychological perspective Wahyudi, Purwanto; Suhartono, Suhartono; Agung, Andi Muhammad; Wawo, Andi
The Indonesian Accounting Review Vol. 12 No. 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2772

Abstract

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.
Co-Authors A. Kusumawardani Achmad Fadel Farid Afriani, Alfina Agung, Andi Muhammad Ahlun Basri Hasanuddin Ahmad, Yunikartika Amalia, Nurhidayah Ainun Ameliyani, Rizki Andi Muhammad Agung Anwar, Puspita Hardianti Arsyad, Kamaruddin Aswandi baharuddin dammar, baharuddin Bayu Taufiq Possumah, Bayu Taufiq Della Fadhilatunisa Dian Purnama Faradilla Salviayu Hasnur Fatahillah Ruslan Hadi Nasbey Hamdan Husain Hasmi, Athira Putri Indah Tri Hartini Jamaluddin Majid Jumriati, Jumriati Kamaruddin Kamaruddin Lusiana Kanji Maulida Khasanah Muhammad Akil Rahman Muhammad Sapril Sardi Juardi Muhammad Wahyuddin Abdullah Munirah Rukayyah Mustakim Mustakim Nur Afnitasary Nasir Nur Fattah, Muhammad Nur Rahmah Sari Possumah, Bayu Taufik Purwanto Wahyudi Puspita Hardianti Anwar Rahmatiah HL Rama Linda Septian Raodahtul Jannah Roby Aditiya Rosni Saiful Muchlis Saputra, Reza Eka Sari, Nur Rahma Saslia, Eva Suhartono Suhartono Susanti Evi Sulpi Syakirah, Alifah Hanif Wahyudi, Purwanto Wilda Mustari Wulandari, Putri Cahya Yani Suryani, Lani Melani Yunikartika Ahmad Zalwa Fiqrianti Andini