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Mahfiza Mahfiza, Mahfiza
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Economics, Econometrics & Finance

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Peranan Audit Internal Dalam Menunjang Efektivitas Penyusunan Laporan Keuangan pada PT. Bank Syariah Indonesia Wahyuni, Wahyuni; Badollahi, Ismail; Nurhidayah, Nurhidayah; Mahfiza, Mahfiza; Nurdiana , Nurdiana
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4322

Abstract

This research is to find out the role of internal audit in supporting the effectiveness of preparing financial reports at PT. Indonesian Sharia Bank. This type of research uses descriptive qualitative. Informants taken by internal auditors, BOSM and Tellers at PT. Indonesian Sharia Bank. The research stages are in-depth interviews and observation. The data analysis method is qualitative descriptive research and quantitative descriptive research.The results of this research indicate that the role of internal audit in supporting the effectiveness of preparing financial reports using the interview method with auditors, BOSM and PT Tellers. Indonesian Sharia Bank has been very effective. This is demonstrated in the role of internal audit as supervisor, consultant, catalyst and effectiveness so that it can provide information that helps managerial parties in making decisions.
Pengaruh Dukungan Manajemen Puncak terhadap Efektifitas Audit Internal dan Dampaknya pada Tata Kelola Perguruan Tinggi yang Baik Bakri, Bakri; Mahfiza, Mahfiza
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4667

Abstract

This study aims to determine the effect of top management support on internal audit effectiveness and the effect of internal audit effectiveness on good university governance. The methodology used in this research is quantitative, with an explanatory research approach, to obtain a description systematically, factually, and accurately regarding the facts, characteristics, and relationships between the variables studied. The reason the researcher chose this method was because the researcher wanted to get a fundamental answer about cause and effect by analyzing the factors that caused the phenomenon in the concept raised in the study. The results of the study prove that top management support affects the effectiveness of internal audits. Top management, namely the rector, provides an excellent response to audit findings, so top management is committed to strengthening internal audit by responding to audit findings by the internal control unit. The effectiveness of internal audits affects good university governance. Internal audits at state Islamic religious universities run effectively where, in carrying out their duties, they have a clear scope of duties, good audit planning, are supervised during the audit, and establish effective communication with the auditee. The role of internal audit effectively in an organization in this case higher education will improve good governance, which can increase accountability, for example, the financial statements of the Religious University are submitted to the Ministry of Religion as a form of performance accountability, in addition it will also increase transparency with the Ministry of Religion's availability to provide information to the public, the role of internal audit will also be able to increase participation, where the budget process involves all levels, budget setting and budget changes based on the approval of the ministry of religion, and every procurement of goods is informed to the public in the process.
Pengaruh Profitabilitas, Thin Capitalization, Sales Growth dan Kepemilikan Institusional terhadap Tax Avoidance Bandang, Agus; Tristan Sarodjie, Kenzy Noel; Haerial, Haerial; Mahfiza, Mahfiza
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5715

Abstract

This research aims to examine the effect of profitability, thin capitalization, sales growth, and institutional ownership on tax avoidance, both partially and simultaneously, with the research subject being property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2022. This study uses a quantitative method with secondary data sources. Thedata analysis techniqueused is multiple linear regression using SPSS Version 26. The population subject consists of 61 companies, with a sample of 11 companies. The results of the study indicate that, partially, profitability has a positive but not significant effect on tax avoidance. Thin capitalization has a positive and significant effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance, and institutional ownership has a positive and significant effect on tax avoidance. Meanwhile, simultaneously, profitability, thin capitalization, sales growth, and institutional ownership have a positive and significant effect on tax avoidance.
Pengaruh Penerapan Due Professional Care dan Akuntabilitas Audit Internal terhadap Efektifitas Audit Internal dengan Masa Tugas Sebagai Variabel Moderasi: Studi pada Satuan Pengawas Internal Perguruan Tinggi Keagamaan Negeri di Indonesia Bakri Bakri; Mahfiza, Mahfiza
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.7633

Abstract

This study aims to analyse the effect of due professional care and internal auditor accountability on the effectiveness of internal audits, with auditor tenure as a moderating variable. The research method used is a quantitative approach with an explanatory survey design. Primary data were obtained by distributing questionnaires to internal auditors who are members of the Internal Audit Unit (SPI) of State Religious Universities (PTKN) in Indonesia using purposive sampling. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that due professional care and internal auditor accountability had a positive and significant effect on internal audit effectiveness. These findings indicate that auditors who exercise professional care and have a high level of accountability are able to improve the effectiveness of internal audits. Furthermore, the moderation test results show that the auditor's tenure strengthens the influence of due professional care on the effectiveness of internal audits because longer work experience allows auditors to apply professional prudence more consistently and effectively in various audit conditions. However, the auditor's tenure does not moderate the influence of accountability on internal audit effectiveness, indicating that auditor accountability is more influenced by professional values and organisational control systems than by the length of tenure. The implications of this study emphasise the importance of strengthening professional competence, accountable attitudes, and proportional management of internal auditor tenure to improve internal audit effectiveness. This research is expected to contribute theoretically to the development of public sector internal audit literature and serve as a practical reference for university leaders in strengthening internal oversight functions.
Co-Authors Badollahi, Ismail Bakri Bakri Bakri Bakri Bandang, Agus Haerial, Haerial Nurdiana , Nurdiana Nurhidayah Nurhidayah Tristan Sarodjie, Kenzy Noel wahyuni wahyuni