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All Journal AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Economic, Public, and Accounting (JEPA) Jurnal Unicorn ADPERTISI Insan Cita Bongaya Research Journal
Nur Azizah Basmar, Nur Azizah
Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Independence, Professionalism and Work Motivation on Auditor Performance at the Makassar City Inspectorate Basmar, Nur Azizah; Sahidah, Sahidah
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1861

Abstract

This research aims to analyze and determine the effect of independence on auditor performance; to analyze and determine the effect of professionalism on auditor performance; to analyze and determine the effect of work motivation on auditor performance. The research approach used in this research is a quantitative descriptive approach. The population in this study were all Makassar City Inspectorate APIPs who took part in the inspection task, namely 47 auditors. The sampling method used in this research is the saturated sampling method, which is a sample collection technique when all members of the population are used as samples. The data analysis used in this research is multiple linear regression analysis. Independence, Professionalism and Work Motivation in this research were found to have a positive and significant effect on Auditor Performance.
Auditor's Ability to Detect Fraud Through Competence, Independence, Integrity and Professionalism Basmar, Nur Azizah; Rinaldy, Syiar; Sahidah, Sahidah
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i2.2046

Abstract

This research aims to analyze the influence of competence, independence, integrity and professionalism on the ability of internal auditors to detect fraud. The type of research in this research is quantitative. The population in this study were all auditors at the Makassar City Inspectorate Office. Data provided by the Inspectorate was 35 auditors (source: Makassar City Inspectorate Performance Report). The sampling method used in this research is the saturated sample method. The saturated sampling method is a sampling technique when all members of the population are used as samples. By using multiple linear regression analysis and hypothesis testing. The research results found that competence has a positive and significant effect on the ability of internal auditors to detect fraud; independence has a positive and significant effect on the ability of internal auditors to detect fraud; integrity has a positive and significant effect on the ability of internal auditors to detect fraud; professionalism has a positive and significant effect on the ability of internal auditors to detect fraud.
Pengaruh Kompetensi, Independensi, dan Moral Reasoning Auditor Terhadap Kualitas Audit : Studi pada Kantor Inspektorat Provinsi Sulawesi Selatan Muh Alif Saputra; Basmar, Nur Azizah
Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i2.90

Abstract

This study aims to test whether Competence, Independence, and Moral reasoning of auditors affect the quality of audits at the South Sulawesi Provincial Inspectorate Office. Data collection uses primary data in the form of questionnaires. The population used in this study is auditors who work at the Regional Inspectorate office of South Sulawesi Province which totals 35 auditors. The sampling technique uses saturated samples. So the number of samples used in this study is 35 auditors. Data analysis in this study uses descriptive statistics, validity and reliability tests and classical assumption tests. The data analysis method in hypothesis testing uses multiple linear regression analysis. The results of the study showed that competence had a significant positive effect on audit quality, independence had a significant positive effect on audit quality and auditor moral reasoning had a significant positive effect on audit quality
EFEK PROFESIONALISME, PELATIHAN, INTEGRITAS DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR Basmar, Nur Azizah; Mispa, Sitti; Sahidah, Sahidah
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7iNo 1.3842

Abstract

This research aims to examine the influence of Professionalism, Training, Integrity and Leadership Style on Auditor Performance at KAP in Makassar City. The population used in this research were auditors who worked at the Public Accounting Firm (KAP) in Makassar City, totaling 32 auditors. The sampling technique used is a sampling technique using saturated samples. So the number of samples used in this research was 32 auditors. Data was collected using a questionnaire method, distributing a list of questions (questionnaire) to be filled in or answered by respondents, namely auditors at the Public Accounting Office in Makassar city. The questionnaire was processed and analyzed using multiple linear regression analysis. The results of this research found that Professionalism, Training, Integrity and Leadership Style each had a positive and significant effect on the performance of Auditors at KAP in Makassar City.
Efek Struktur Modal, Ukuran Peusahaan dan Struktur Kepemilikan Saham Terhadap Nilai Perusahaan Basmar, Nur Azizah; Mispa, Sitti; Sahidah, Sahidah
Jurnal Unicorn ADPERTISI Vol. 3 No. 2 (2025): Januari 2025
Publisher : Jurnal Unicorn ADPERTISI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Company value is the result of company performance which reflects the share price which is formed by the relationship between supply and demand in the stock market. The aim of this research is to determine the influence of capital structure, company size and share ownership structure on company value. Data collection in this research uses secondary data obtained from financial reports published and published by the Indonesia Stock Exchange using Purposive Sampling Techniques. The population in this research is pharmaceutical subsector manufacturing companies registered with Buesa Efek Indonesia in 2019- 2022, namely 11 companies. The research sample used was 33 sample data. The results of this research variable data have been tested using classic assumption tests in the form of normality, multicollinearity and heteroscedasticity assumption tests. The data analysis method uses multiple linear regression techniques. The research results show that the Capital Structure variable has no effect on Company Value, Company Size has a negative and significant effect on Company Value, and Institutional Share Ownership has no effect on Company Value.
PENGARUH KOMPENSASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. ADIRA FINANCE CABANG MAKASSAR Basmar, Nur Azizah; Ramadhani , Putri; Irwan , Natasya; Pune , Anggelina
AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v22i1.5208

Abstract

Kinerja karyawan merupakan salah satu faktor utama dalam mencapai tujuan perusahaan. Berbagai elemen dapat memengaruhi kinerja karyawan, di antaranya kompensasi dan disiplin kerja. Penelitian ini bertujuan untuk menganalisis sejauh mana kompensasi dan disiplin kerja berdampak pada kinerja karyawan di PT. Adira Finance Cabang Makassar.Dengan menggunakan metode kuantitatif, data dikumpulkan melalui kuesioner yang disebarkan kepada 35 karyawan. Hasil analisis regresi menunjukkan bahwa kompensasi tidak memiliki pengaruh signifikan terhadap kinerja karyawan, sementara disiplin kerja terbukti memiliki pengaruh yang signifikan dan positif. Temuan ini mengindikasikan bahwa peningkatan disiplin kerja dapat menjadi strategi utama dalam meningkatkan produktivitas karyawan, sedangkan kebijakan kompensasi perlu dikaji ulang agar lebih efektif dalam memotivasi karyawan.
Persepsi dan Minat Mahasiswa Jurusan Akuntansi Terhadap Konsentrasi Auditing Basmar, Nur Azizah; Novianti, Dwi Reski Marham
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.232

Abstract

Penelitian ini bertujuan untuk menguji pengaruh persepsi dan minat mahasiswa jurusan akuntansi terhadap konsentrasi auditing. Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalam penelitian ini adalah keseluruhan mahasiswa jurusan akuntansi yang mengambil konsentrasi auditing di perguruan tinggi negeri dan swasta di Makassr. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan alat SPSS. Hasil penelitian ini menunjukkan bahwa persepsi dan minat berpengaruh positif dan signifikan terhadap konsentrasi auditing pada perguruan tinggi di Makassar
CAPITAL STRUCTURE DAN PROFITABILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nurhaeda, Andi; Basmar, Nur Azizah
Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 2 (2021): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v5i2.491

Abstract

Capital structure yang optimal yang disertai dengan kombinasi yang optimal atas pendanaan untuk kebutuhan investasi dapat meningkatkan nilai perusahaan dari profitabilitas. Penelitian ini dilakukan untuk mengetahui pengaruh capital structure yang terdiri dari long term debt (LTD), short term debt (STD), dan total debt to equity (TDE) terhadap profitability, yaitu return on asset (ROA). Penelitian ini menggunakan data sekunder yang diperoleh dari 137 laporan keuangan tahun 2015 sampai 2019 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesi. Data diolah dengan menggunakan SPSS dan dianalisis dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial tidak terdapat pengaruh yang signifikan antara variabel independen, yaitu LTD (X1), STD (X2), dan TDE (X3) terhadap variabel dependen, yaitu profitability. Sementara secara simultan, terdapat pengaruh yang signifikan antara variabel independen, yaitu LTD (X1) dan TDE (X3) terhadap variabeldependen, yaitu profitability. Adapun variabel STD (X2) dikeluarkan dari model analisis karenadapat memperlemah hasil penelitian.
Pengaruh Kompetensi, Independensi, dan Moral Reasoning Auditor Terhadap Kualitas Audit : Studi pada Kantor Inspektorat Provinsi Sulawesi Selatan Muh Alif Saputra; Basmar, Nur Azizah
Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i2.90

Abstract

This study aims to test whether Competence, Independence, and Moral reasoning of auditors affect the quality of audits at the South Sulawesi Provincial Inspectorate Office. Data collection uses primary data in the form of questionnaires. The population used in this study is auditors who work at the Regional Inspectorate office of South Sulawesi Province which totals 35 auditors. The sampling technique uses saturated samples. So the number of samples used in this study is 35 auditors. Data analysis in this study uses descriptive statistics, validity and reliability tests and classical assumption tests. The data analysis method in hypothesis testing uses multiple linear regression analysis. The results of the study showed that competence had a significant positive effect on audit quality, independence had a significant positive effect on audit quality and auditor moral reasoning had a significant positive effect on audit quality
Co-Authors Andi Nurhaeda Irwan , Natasya Mispa, Sitti Muh Alif Saputra Novianti, Dwi Reski Marham Pune , Anggelina Ramadhani , Putri Rinaldy, Syiar Sahidah, Sahidah