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All Journal Niagawan JAKPI Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman JURNAL EKONOMI SYARIAH Widya Akuntansi dan Keuangan Jurnal Pengabdian kepada Masyarakat Nusantara Mumtaz : Jurnal Ekonomi dan Bisnis Islam Indonesia Auditing Research Journal Jurnal Intelek Dan Cendikiawan Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN EDUKASIA: Jurnal Penelitian Pendidikan Islam
Tapi Rumondang Sari Siregar
Universitas Negeri Medan
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Profesionalisme, Independensi, dan Komitmen Organisasi Apartur Sipil Negara Terhadap Kualitas Laporan Keuangan Pada Badan Keuangan dan Aset Daerah Provinsi Sumatera Utara Tiffany Aprilia; Azizul Kholis; Nasirwan; OK Sofyan Hidayat; Tapi Rumondang Sari Siregar
Widya Balina Vol. 11 No. 1 (2026): Widya Balina - Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v11i1.948

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN terhadap kualitas laporan keuangan daerah pada Badan Keuangan dan Aset Daerah (BKAD) Provinsi Sumatera Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis data primer yang diperoleh melalui penyebaran kuesioner kepada 45 responden. Populasi dalam penelitian ini adalah ASN pada BKAD Provinsi Sumatera Utara, dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan bahwa profesionalisme ASN dan independensi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah. Sementara itu, komitmen organisasi ASN berpengaruh positif tetapi tidak signifikan terhadap kualitas laporan keuangan daerah. Secara simultan, profesionalisme ASN, independensi ASN, dan komitmen organisasi ASN berpengaruh positif dan signifikan terhadap kualitas laporan keuangan daerah pada BKAD Provinsi Sumatera Utara.
Linking auditor competence to audit quality: The moderating role of audit agility Farida Hanum; Andri Zainal; Tapi Rumondang Sari Siregar; Muhammad Ridha Habibi; OK Sofyan Hidayat
Indonesia Auditing Research Journal Vol. 15 No. 2 (2026): June: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i2.663

Abstract

The aims of this research to analyze the link of auditor competence and audit quality and to examine the role of audit agility as moderator in the link auditor competence and audit quality at KAP in Medan City. This study uses a questionnaire survey with purposive sampling of auditors who have used digital-based audit technology. Data analysis using SmartPLS 4.0 with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicated that auditor competence has a significant positive effect on audit quality. Audit agility is proven to strengthen the link of auditor competence on audit quality. More specifically, the findings suggest that the effect of auditor competence on audit quality becomes more optimal when supported by a high level of audit agility. Building on these findings, auditor competence significantly enhances audit quality, with audit agility further strengthening and optimizing this relationship, while control variables such as age, work experience, and professional certifications show no significant effect. These results imply that improving audit quality requires not only strengthening auditors’ competencies but also adaptive, responsive, and collaborative in audit practices.
Islamic Accountability Measurement Model: A Demand in Islamic Boarding Schools (Pesantren) Ramdhansyah, Ramdhansyah; Siregar, Tapi Rumondang Sari; Sriwedari, Tuti; Setiana, Esa
EDUKASIA Vol 21, No 1 (2026): EDUKASIA
Publisher : Program Studi Pendidikan Agama Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/edukasia.v21i1.34031

Abstract

This study aims to develop a framework for measuring accountability in Islamic boarding schools (pesantren), adapted from the Islamic accountability measurement instruments used in Islamic financial institutions. This research is crucial in addressing the need to develop Islamic-based accountability measurement instruments applicable to Islamic boarding schools. Data in this study were obtained through questionnaires distributed to parents of students enrolled in Islamic boarding schools in Deli Serdang Regency, who participated as respondents. The analysis involved content validity testing, exploratory factor analysis, and internal reliability assessment to evaluate the proposed construct. The findings identified seven dimensions that may serve as indicators of Islamic accountability, namely amar ma’ruf nahi munkar (commanding good and preventing wrong doing), maslahat ummat (public benefit of the ummah), ‘adala (justice), ihsan (benevolence), amanah (trustworthiness), ikhlas (sincerity), and rahmah (compassion). This research highlights that accountability in Islam is not limited to administrative or procedural duties, but represents a multidimensional framework shaped by ethical, spiritual, and social principles.
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI VARIABEL MODERASI TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2025 Jihan Safhira Sani; Tapi Rumondang Sari Siregar; Muhammad Rizal; Khairunnisa Harahap; Muhammad Ridha Habibi Z
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6zfj2n28

Abstract

This study aims to examine the effect of firm size and profitability on audit report lag with audit committee effectiveness as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from annual reports and audited financial statements. The sample was selected using purposive sampling, resulting in 21 healthcare companies with 101 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that firm size has no significant effect on audit report lag, whereas profitability has a significant negative effect on audit report lag. Furthermore, audit committee effectiveness is unable to moderate the relationship between firm size and audit report lag but strengthens the negative relationship between profitability and audit report lag. These findings suggest that effective audit committee monitoring contributes to improving the timeliness of audited financial reporting, particularly in highly profitable healthcare companies, thereby enhancing the efficiency of the audit completion process.
Co-Authors Agape Anjumarito Panjaitan Akhfini Akmal Huda Nasution, Akmal Huda Andri Zainal Anjas Pradana Asmuni Asmuni Azizul Kholis, Azizul Choms Gary Ganda Tua Sibarani Dewi Ratna Sari Dila Fajria Sianipar Esa Setiana Farida Hanum Ferdy Akbar Haryadi Haryadi Hidayat, OK Sofyan Jihan Safhira Sani Jose Andrian Simbolon Jufri Darma Julius Andhika Prasetyo Khairunnisa Harahap Khairunnisa Harahap Marini Yuniarti Merlindang Simamora Muhammad Rafly Dwi Desta Muhammad Ridha Habibi Muhammad Ridha Habibi Z Muhammad Rizal Muhammad Syafrizal Lubis Nasirwan Nasirwan Nuh Yabest Sinaga Nurhayani, Ulfa OK Sofyan Hidayat Putra, Hendra Kurnia Putri Lynna A. Luthan Putri Wulandari Nasution Rahman, Haikal Ramdhansyah Ramdhansyah Rini Widiyanti Sarah Agustin Siahaan Sriwedari, Tuti Syahrina Zahara Lubis Taufik Hidayat Tiffany Aprilia Tuti Anggraini