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All Journal YUME : Journal of Management Asia Pacific Fraud Journal International Journal of Economics Development Research (IJEDR)
Sasmita Nabila Syahrir
Universitas Sembilanbelas November Kolaka
Economics, Econometrics & Finance Health Professions Social Sciences

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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

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Ahmad Abbas Neks Triani Yuyun Anggraini