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All Journal Jurnal Akuntansi Muhammadiyah Al-Tahrir: Jurnal Pemikiran Islam Kodifikasia: Jurnal Penelitian Islam Jurnal Pilar Empirisma; Jurnal Pemikiran dan Kebudayaan Islam Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Jurnal Studi Manajemen dan Bisnis PARAMUROBI JOURNAL OF SCIENCE AND SOCIAL RESEARCH Aktiva : Jurnal Akuntansi dan Investasi Jurnal Riset Akuntansi Aksioma JURNAL ILMIAH FEASIBLE (JIF) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Pendidikan MH Thamrin Moderasi; Jurnal Studi Ilmu Pengetahuan Sosial Humanism : Jurnal Pengabdian Masyarakat Journal of English Language and Education Al-Mazaahib: Jurnal Perbandingan Hukum Eduthink: Jurnal Pemikiran Pendidikan Islam J-ESA (Jurnal Ekonomi Syariah) Didaktika Religia PENGABDIAN SOSIAL Islam Transformatif : Journal of Islamic Studies Trunojoyo Law Review HUKMY : Jurnal Hukum Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Sains ITQAN: Jurnal Ilmu-ilmu Kependidikan Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Journal for Quality in Public Health Cendikia Pendidikan Assyarikah: Journal Of Islamic Economic Business Maharot : Journal of Islamic Education Jurnal Tradisi Lisan Nusantara Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis EMPIRISMA: JURNAL PEMIKIRAN DAN KEBUDAYAAN ISLAM LEADERIA : Jurnal Manajemen Pendidikan Islam Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi indonesian Journal of Administrative Law and Local Government (IJALGOV) Tilawah: Journal of Al-Qur'an Studies Reflektika
Fathorrahman Fathorrahman, Fathorrahman
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Religion Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Muhammadiyah

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Impact of Education Level, Training and Experience on Auditor's Professional Skepticism Fathorrahman, Fathorrahman; Subhan, Subhan; Wahyuni, Ummi
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 1 (2025)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i1.2336

Abstract

Abstract This study aims to analyze the effect of education level, training and experience on auditor skepticism. This study was conducted at the Sampang Regency Inspectorate. This study uses primary data through the distribution of questionnaires to 30 employees of the Sampang Regency Inspectorate. The results of the study indicate that the level of education does not affect the professional skepticism of the examiner, this can be shown based on the probability of the education level variable, which is 0.0940.05. Training does not affect the professional skepticism of the examiner, this can be shown based on the probability of the training variable, which is 0.5820.05. Experience affects the professional skepticism of the examiner, this can be shown based on the probability of the experience variable 0.0210.05. Thus, the level of education and training does not affect the professional skepticism of the examiner, while experience affects the professional skepticism of the examiner
Determination of BPJS Employment Membership Wahyuni, Ummi; Subhan, Subhan; Fathorrahman, Fathorrahman
Jurnal Akuntansi Muhammadiyah (JAM) Vol 15, No 1 (2025)
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v15i1.2337

Abstract

This study aims to analyze the influence of knowledge, education, and income on BPJS Employment membership. This study was conducted at the Pamekasan Regency BPJS Employment Office. This study uses primary data through the distribution of questionnaires to 100 Pamekasan Regency BPJS Employment participants. The results of the study indicate that knowledge influences BPJS Employment membership with a significance value of less than 0.001. Education influences BPJS Employment membership with a significance value of less than 0.001. Income influences BPJS Employment membership with a significance value of 0.049. Thus, knowledge, education and income influence BPJS Employment membership
Co-Authors Agung Ali Fahmi Ahmad Ghufrony Aj, Abdillah AS, Fathor Asyiqoh, Lin Ayuningtyas, Oktarifany Citra Baqir Ainun, Moh. Barak, Ahmed Mohamed Christianto, Theodorus Erick Darwis Nizar Djaja, Mohamad Herman Elkaffash, Mohamed Fathinah, Aqilatul Fathorrahman Fauzan Ahmad Siregar Fauziyah, Tasyarifil Fransiska Br Munte, Fatmawaty Ghozi Mubarok hanifah hanifah Hardian, Dafyar Eliadi Harmanto, Stevan Ariputra Khoir, Oki Ikbal Koiruman, Joko Andi Kurdi, Syahrul Kusjono, Gatot LANI, MATLANI Lisan, Imam Fasichul liyanto, Liyanto Marthadinata, Suryadi Masduqi, Anis Maswarni Moh. Baqir Ainun Mohammad Anwari Mohammad Fattah Mohammad Rofik Muadin, Akhmad Mudhofar, Mudhofar Nufus, Khayatun Nurdody Zakki Pitaloka, Diah Anggreini Ramadhani, Muhammad Rizqy Rambe, Muhammad Juang Ratna Wardani Rika Syahadatina Ruqoiyah, Siti Sairin, Sairin Sihole, Anggriadi Kasih Subhan Subhan Sugeng Widodo Sugitanata, Arif Sumarsih . . Suryansyah, Ah. Suworo, Suworo Syahrul Ibad Syaiful Anwar Tarwijo, Tarwijo Theresia Pradiani Unsul Abrar Uswatun Hasanah Wahyuni, Ummi Wahyuni, Ummy Wijaya, Dodik Pranata Windi Astuti Yulianti, Mardiana Yusuf, Nuraini Yusuf, Nur’aini Zainurrafiqi Zainurrafiqi Zulfa, Ervina