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All Journal Jurnal Akuntansi Aktual Al-Kharaj: Journal of Islamic Economic and Business
Yohanes Sri Guntur
Universidade Da Paz
Economics, Econometrics & Finance Social Sciences

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Kepribadian supervisor, resiliensi auditor, stress kerja dan penurunan kualitas audit Faris Syahfaturohma; Eka Ananta Sidharta; Yohanes Sri Guntur
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 2, JULI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i22022p167

Abstract

AbstractResearch on supervisor personality and auditor resilience is still limited so it is an interesting topic to study. Audit staff is one of the professions susceptible to stress due to environmental pressure. This stressful condition can lead to dysfunctional act. This study aims to determine the effect of work stress on the decline in the audit quality moderated by the supervisor's personality and auditor resilience. The respondents of this study were audit staff in public accounting firms in Malang. Moderated Regression Analysis was used to test the six hypotheses. Based on the results of the study, work stress has a positive effect on the act of decreasing audit quality. Extroversion supervisor personality can mitigate the effect of work stress on audit quality decline, while agreeableness personality can strengthen this impact. The personality, conscientiousness and neuroticism of the supervisor, as well as audit staff resilience had no influence. This suggests that the supervisor's personality plays a role in reducing the possibility of audit staff lowering the quality of the audit.AbstrakPenelitian tentang kepribadian supervisor dan resiliensi auditor masih terbatas sehingga merupakan topik yang menarik untuk diteliti. Auditor merupakan salah satu profesi yang rentan mengalami stres karena tekanan dari lingkungan. Kondisi stres ini bisa membuat auditor untuk bertindak disfungsional. Tujuan penelitian ini adalah untuk mengetahui pengaruh stres kerja terhadap penurunan kualitas audit yang dimoderasi oleh kepribadian supervisor dan resiliensi auditor. Responden dalam penelitian ini adalah staf audit yang bekerja di kantor akuntan publik wilayah Kota Malang. Moderated Regression Analysis digunakan untuk menguji keenam hipotesis penelitian. Berdasarkan hasil penelitian, stres kerja berpengaruh positif terhadap tindakan penurunan kualitas audit. Kepribadian supervisor yang extroversion dapat memperlemah pengaruh stres kerja terhadap penurunan kualitas audit, sementara kepribadian agreeableness dapat memperkuat pengaruh tersebut. Kepribadian supervisor jenis conscientiousness dan neuroticism, serta resiliensi auditor tidak memiliki pengaruh terhadap kualitas audit. Hal ini mengindikasikan bahwa kepribadian supervisor berperan untuk mengurangi kemungkinan terjadinya tindakan penurunan kualitas audit yang dilakukan oleh staf audit.
The Effect of Investment Policy, Funding Policy, and Asset Management on Firm Value Syntia Cipta Ningrum; Sawitri Dwi Prastiti; Yohanes Sri Guntur
Jurnal Akuntansi Aktual VOLUME 11, NOMOR 1, FEBRUARI 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v11i12024p001

Abstract

Purpose: This study aims to explain the effect of investment policy, funding policy, and asset management on firm value. The theory used to explain the relationship between variables in the research model is agency theory.Method: Data was collected from 65 samples of mining sector companies listed on the Indonesia Stock Exchange between 2015 and 2019. Using panel data, this study used panel regression analysis to explain the relationship between variables.Findings: The test results indicate that investment policy and funding policy do not affect firm value. Asset management has a significant positive effect. The effect of asset management on firm value also confirms agency theory.Originality/ValueThis study used a research sample of mining sector companies for the 2015-2019 period which faced pressure in the form of falling demand for Indonesian mining commodities in the world market and issues of environmental damage. The financial condition of the mining sector in the research period generally experienced financial difficulties due to these pressures.
Government Internal Control as a Moderator of the Effect of Regional Financial Accounting Systems on Accountability Siti Munawaroh; Muhammad Bayu; Djupiansyah Ganie; Nakisha Iqfah Alfada; Dawami Buchori; Yohanes Sri Guntur
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8022

Abstract

The objective of this study is to examine the effect of the regional financial accounting system on the accountability of regional financial management at the Berau Regional Financial Management Agency (BPKAD), and to assess the moderating role of the government’s internal control system in this relationship. Primary data were obtained from 67 employees of BPKAD Berau through structured questionnaires. Data analysis employed validity and reliability tests, classical assumption tests, simple linear regression, t-tests, the coefficient of determination, and Moderated Regression Analysis (MRA). The findings reveal that the regional financial accounting system has a positive and significant impact on financial management accountability (t = 2.903 > 1.997, p = 0.005 < 0.05). Moreover, the implementation of the government’s internal control system strengthens this relationship, as indicated by a significant moderating effect (p = 0.038 < 0.05). The inclusion of the internal control system increases the explanatory power of the model by 41.1%, underscoring its importance in enhancing accountability within regional financial management.
Co-Authors Dawami Buchori Djupiansyah Ganie Eka Ananta Sidharta Faris Syahfaturohma Muhammad Bayu Nakisha Iqfah Alfada Sawitri Dwi Prastiti Siti Munawaroh Syntia Cipta Ningrum