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Pengaruh Independensi, Integritas dan Profesionalisme Auditor Internal Terhadap Kualitas Audit Sasmita Nabila Syahrir
YUME : Journal of Management Vol 5, No 1 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i1.1606

Abstrak Penelitian ini bertujuan untuk menguji pengaruh independensi, integritas dan profesionalisme auditor internal terhadap kualitas audit pada Kantor Inspektorat Provinsi Sulawesi Selatan. Penelitian ini menggunakan data primer. Populasi dalam penelitian ini adalah auditor pada Inspektorat Provinsi Sulawesi Selatan yang berjumlah 46 orang. Pada penelitian ini pengambilan sampel menggunakan convenience sampling, yaitu pengumpulan informasi dari anggota populasi senang hati bersedia memberikannya dan untuk memperoleh sejumlah informasi secara cepat dan efisien. Data yang berhasil dikumpulkan akan dianalisis melalui beberapa tahapan pengujian yaitu melakukan uji analisis deskriptif, uji kualitas data yang terdiri dari (uji validitas dan uji reliabilitas), uji asumsi klasik yang terdiri dari (uji normalitas, multikolinearitas dan heterokedastisitas) dan menguji seluruh hipotesis yang diajukan dalam studi ini dan akan dibuktikan melalui uji parsial, uji simultan dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa variabel independensi berpengaruh positif dan signifikan terhadap kualitas audit. Kemudian integritas berpengaruh positif dan signifikan terhadap kualitas audit. Dan variable profesionalisme berpengaruh positif dan signifikan terhadap kualitas audit. Kata kunci: Independensi, Integritas, Profesionalisme, Kualitas AuditAbstractThis study aims to examine the effect of the independence, integrity and professionalism of internal auditors on audit quality at the Office of the Inspectorate of South Sulawesi Province. This study uses primary data. The population in this study were auditors at the Inspectorate of South Sulawesi Province, amounting to 46 people. In this study, the sample was taken using convenience sampling, namely the collection of information from members of the population who were happy to provide it and to obtain a number of information quickly and efficiently. The data that has been collected will be analyzed through several stages of testing, namely conducting a descriptive analysis test, testing data quality consisting of (validity test and reliability test), classical assumption test consisting of (normality test, multicollinearity and heteroscedasticity) and testing all proposed hypotheses. in this study and will be proven through partial test, simultaneous test and coefficient of determination test. The results showed that the independence variable had a positive and significant effect on audit quality. Then integrity has a positive and significant effect on audit quality. And the professionalism variable has a positive and significant effect on audit quality. Keywords: Independence, Integrity, Professionalism, Audit Quality.

Forecasting the Prospect of the Future Business Growth and Detecting Distorted Earnings in Public Insurance Industry: The Voice from Indonesia Ahmad Abbas; Neks Triani; Sasmita Nabila Syahrir
Asia Pacific Fraud Journal Vol. 8 No. 1: Volume 8, No. 1st Edition (January-June 2023)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v8i1.289

Insurance firms nowadays become a highlight for society after some cases of payment failure in Indonesia occur such as Jiwasraya, and Bumi Putera. It may decrease public trust in the prospect of the insurance business in the future. This research aims to demonstrate the future growth of the insurance business performances in Indonesia and detect distorted earnings. Afterward, the future growth yielded by firms between distorted and non-distorted earnings is tested in this research. The sample was public insurance firms in Indonesia. Financial data were analyzed using Autoregressive Integrated Moving Average (ARIMA) for forecasting future growth, meanwhile, the nexus between variables was tested using a logistic regression model of panel data. The result found that the prospect of insurance firms will be growing with positive and negative values. They will pull through the ups and downs of business over the period of 2021 to 2027. This research further detected the distorted earnings in the insurance business performances and found that the future growth yielded by firms with distorted earnings has no difference from non-distorted earnings. The finding is addressed to the insurance companies as input. They need to prepare their business from now by increasing their performance. This finding is considered as the means of rebuilding their trust in the growth of the insurance business and providing the answer to society regarding the insurance business prospect in the future.

Economic Growth in Southeast Sulawesi: The Pivotal Role of Infrastructure (2010-2022) Yuyun Anggraini; Sasmita Nabila Syahrir
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.3664

In recent years, Southeast Sulawesi has witnessed significant infrastructure development, which is expected to stimulate economic growth, attract investments, create job opportunities, and improve its residents' overall quality of life. This study seeks to analyze the effect of infrastructure on the economic growth of Southeast Sulawesi from 2010 to 2022. Utilizing secondary data, including the Gross Regional Domestic Product (GRDP) of Southeast Sulawesi and infrastructure indicators such as roads, water, and electricity, Employing a quantitative approach, specifically Multiple Linear Regression Analysis, this research aims to determine the effect of road, water and electricity infrastructure on economic growth in Sulawesi Tenggara. The findings indicate that when analyzed individually, road and electricity infrastructure significantly influence economic growth. Improved road networks facilitate heightened economic activity by promoting the movement of goods and services, enhancing regional connectivity, and improving accessibility. At the same time, electricity infrastructure proves vital in supporting various sectors and activities, thereby contributing to overall economic growth. Surprisingly, the individual analysis of water infrastructure reveals no significant impact on economic growth, possibly attributed to inefficiencies or ineffectiveness in project implementation or management. However, if the influence of road, water and electricity infrastructure is analyzed simultaneously, the impact is positive and significant on economic growth in Southeast Sulawesi. The synergistic presence of these infrastructure components plays a vital role in supporting economic development. Increasing connectivity, increasing accessibility, and simplifying production and distribution activities contribute to attracting investment, growing competitiveness, and ultimately encouraging the economic development of Southeast Sulawesi as a whole.

Kinerja Lingkungan, Corporate Social Responsibility (CSR) dan Profitabilitas Perusahaan Pertambangan Neks Triani; Sabarudin; sasmita Nabila Syahrir; Elpa Parinding; Riad Afrillah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2649

This study aims to ascertain how mining industry profitability is impacted by corporate social responsibility and environmental performance. This quantitative study looks at how mining companies' profitability is affected by corporate social responsibility (CSR) and environmental performance (PROPER). The study's sample consisted of Indonesian public mining businesses that were listed between 2020 and 2023 on the Indonesia Stock Exchange. Eleven businesses in the mining industry served as the study's samples. Regression with fixed, random, and common effect models were used to analyze the study. The study's findings showed no correlation between profitability and environmental performance (PROPER), indicating that the Ministry of Environment's environmental performance standards have no effect on profitability.

ANALISIS DEPRESIASI AKTIVA TETAP ALAT BERAT DALAM MENINGKATKAN LABA PERUSAHAAN KONTRAKTOR PERTAMBANGAN DAN PERDAGANGAN (Studi Kasus pada PT. Aneka Mineral Mining di Pomalaa) Nurul Hidayati; Sasmita Nabila Syahrir; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2646

Analysis of Fixed Asset Depreciation in Increasing the Profit of Mining and Trading Contractor Companies (Case Study of PT. Aneka Mineral Mining in Pomalaa). This research aims to conduct a comparative analysis of depreciation methods to identify the advantages and disadvantages of each, so that researchers can provide relevant input to companies with reference to the provisions of PSAK No. 216. In analyzing the phenomenon under study, this study adopts a qualitative perspective implemented through a case study design. Data was collected through a series of procedures including documentation tecniques, semi-structured interviews, and direct observation in the field. Data analysis techniques use constant comparative techniques to compare the depreciation methods currently used by companies with relevant depreciation methods. Keywords: Depreciation Method, Fixed Assets, Profit Increase.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024 Fahmi Fahmi; Sasmita Nabila Syahrir; Surianto Ilham; Iien Rohmatin Nisa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2740

This study aims to examine the effect of Corporate Social Responsibility (CSR) on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The mining sector was selected because of its high environmental and social impact, which increases public and regulatory pressure for transparent CSR implementation. A quantitative correlational approach was applied using secondary data obtained from companies’ annual reports and sustainability reports. The sampling technique employed purposive sampling, resulting in 8 mining companies with 40 firm-year observations. CSR was measured using a disclosure index based on the Global Reporting Initiative (GRI) guidelines, covering environmental, social, and economic dimensions. Firm value was proxied by Price to Book Value (PBV), reflecting market assessment of the company’s performance and future prospects. The results of descriptive analysis indicate that CSR disclosure levels among sampled companies are generally high and relatively homogeneous, with an average score close to full disclosure. Meanwhile, firm value shows greater variability across observations. The simple linear regression analysis demonstrates that CSR does not have a statistically significant effect on firm value, as indicated by a significance value of 0.874 (p > 0.05) and a very low coefficient of determination. This finding suggests that limited variation in CSR disclosure reduces its explanatory power in influencing market valuation. Additionally, investors in the Indonesian capital market may place stronger emphasis on financial performance indicators, profitability, and macroeconomic conditions rather than CSR disclosure alone. Therefore, although CSR plays an essential role in maintaining corporate legitimacy and reputation, its direct impact on firm value in the mining sector during the post-pandemic period is not empirically supported.

PENGARUH GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY(CSR), DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2020-2024 Verina Lutfia Anzar; Arnadi Chairunnas; Sasmita Nabila Syahrir
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2744

This study aims to analyze the effect of Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence on the probility of mining companies listed on yhe Indonesia Stick Exchange (IDX) for the 2020-2024 period. A quantitative approach using explanatory methods was applied in this study. There are secondary data used in the form of financial reports, annual report, sustainbility reports, and CSR reports from eight mining companies selected through purposive sampling, resulting in 40 observation units. Data analysis involves testing the measurement model (outer model) and the struktural model (inner model) using the Structural Equation Modeling (SEM) approach based on SmartPLS 4.0. The result of the study indicate that partially, Green Accounting has a positive and significant effect on profitability with a P-Value of 0.035 (<0.05). Corporate Social Responsibility (CSR) also has a positive and significant effect on profitability with a P-Value of 0.019 (<0.05). However, Enviromental Perfomance does not signifcantly influence profitability , with a P-Value of 0.099 (>0.05). Simultaneously, Green Accounting, Corporate Social Responsibility (CSR), and Enviromental Perfomence together significantly influence profitability ith a calculated F-value of 5.021 (>F-Table 2.87). The R-Square value of 0.295 indicates that the three independent variables collectively influence profitability by 29.5%, while the remaining 70.5% is influenced by other variabels outside this research model Keywoards: Green Accounting, Corporate Social Responsibility (CSR), Enviromental Perfomence, Profitability, Mining Company.

PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Sri Wulandari; Sasmita Nabila Syahrir; Surianto Ilham; Hasmawati Timpa
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2747

This study aims to examine the effect of Fraud Hexagon on Financial Statement Fraud in mining companies listed on the Indonesia Stock Exchange (IDX). Fraud Hexagon consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, while Financial Statement Fraud is measured using the Beneish M-Score. This study uses a quantitative approach with logistic regression analysis and purposive sampling techniques based on the companies' financial statements and annual reports for the observation period. The results show that simultaneously, the Fraud Hexagon influences Financial Statement Fraud, but partially, not all variables have a significant influence. These findings are expected to contribute to the detection and prevention of financial statement fraud in the mining secto. Keyword: Fraud Hexagon, Financial Statement Fraud, Beneish M-Score, Pertambangan.

PENGARUH SISTEM AKUNTANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA BALASARI KEC. POLEANG BARAT Maharani Maharani; Sasmita Nabila Syahrir; Surianto Ilham
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2820

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana Program Keluarga Harapan (PKH) di Kelurahan Kowioha, Kecamatan Wundulako, Kabupaten Kolaka. Penelitian ini menggunakan pendekatan kuantitatif mikro dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh Keluarga Penerima Manfaat (KPM) PKH sebanyak 44 responden dengan teknik sampling jenuh. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 27. Hasil analisis statistik deskriptif menunjukkan bahwa nilai rata-rata variabel akuntabilitas, transparansi, dan pengelolaan dana PKH berada pada kategori baik. Hasil uji parsial (uji t) menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Transparansi juga berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Secara simultan, akuntabilitas dan transparansi berpengaruh signifikan terhadap pengelolaan dana PKH yang dibuktikan melalui uji F. Nilai koefisien determinasi (R²) menunjukkan bahwa sebagian besar variasi pengelolaan dana PKH dapat dijelaskan oleh variabel akuntabilitas dan transparansi, sedangkan sisanya dipengaruhi oleh variabel lain di luar model penelitian. Temuan ini menunjukkan bahwa semakin baik penerapan akuntabilitas dan transparansi, maka pengelolaan dana PKH akan semakin efektif, tepat sasaran, dan dapat dipertanggungjawabkan. Oleh karena itu, diperlukan peningkatan sistem pelaporan, pengawasan, serta keterbukaan informasi kepada masyarakat guna meningkatkan kepercayaan publik terhadap program bantuan sosial. Kata Kunci: Akuntabilitas, Kuantitatif Mikro, Pengelolaan Dana, Program Keluarga Harapan, Transparansi

PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA PROGRAM KELUARGA HARAPAN (PKH) DIKELURAHAN KOWIOHA Cici Maimuna; Sasmita Nabila Syahrir; Sri Ayu Pracita
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2824

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana Program Keluarga Harapan (PKH) di Kelurahan Kowioha, Kecamatan Wundulako, Kabupaten Kolaka. Penelitian ini menggunakan pendekatan kuantitatif mikro dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah seluruh Keluarga Penerima Manfaat (KPM) PKH sebanyak 44 responden dengan teknik sampling jenuh. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 27. Hasil analisis statistik deskriptif menunjukkan bahwa nilai rata-rata variabel akuntabilitas, transparansi, dan pengelolaan dana PKH berada pada kategori baik. Hasil uji parsial (uji t) menunjukkan bahwa akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Transparansi juga berpengaruh positif dan signifikan terhadap pengelolaan dana PKH. Secara simultan, akuntabilitas dan transparansi berpengaruh signifikan terhadap pengelolaan dana PKH yang dibuktikan melalui uji F. Nilai koefisien determinasi (R²) menunjukkan bahwa sebagian besar variasi pengelolaan dana PKH dapat dijelaskan oleh variabel akuntabilitas dan transparansi, sedangkan sisanya dipengaruhi oleh variabel lain di luar model penelitian. Temuan ini menunjukkan bahwa semakin baik penerapan akuntabilitas dan transparansi, maka pengelolaan dana PKH akan semakin efektif, tepat sasaran, dan dapat dipertanggungjawabkan. Oleh karena itu, diperlukan peningkatan sistem pelaporan, pengawasan, serta keterbukaan informasi kepada masyarakat guna meningkatkan kepercayaan publik terhadap program bantuan sosial. Kata Kunci: Akuntabilitas, Kuantitatif Mikro, Pengelolaan Dana, Program Keluarga Harapan, Transparansi

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