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HIGHER EDUCATION GOVERNANCE ANALYSIS (EMPIRICAL STUDY ON MUHAMMADIYAH UNIVERSITY IN JAKARTA) Haris Sarwoko
PENANOMICS: International Journal of Economics Vol. 2 No. 1 (2023): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v2i1.96

Functioning of the role of group manager in the management of the organization can improve productivity. However, the function is also a phenomenon in the relationship between principals and agents, where there is a divergence of interests between owners and managers of organizations who then create the agency problem, because basically the agent has their own interests. This is where the role of control is needed to suppress agency problems. Departure from this idea, the research aim is to understand the mechanisms of control and rational behavior of agents in the practices of elections, financial reporting, and compensation. The study concludes: 1) the norms and cultural values appear to be more prominent than economic value in the control mechanism. Norms and values restrict the organization's behavior and justify the sanction for any inappropriate behavior in the system. Lack of commitment and socialization occur relatively high on the system of organization members who continually give up some or all personal interests to become a member of Muhammadiyah; 2) the rationality that is developed within the organization is a form of mental construction agent based on social experience, character local and specification. Muhammadiyah values tradition that was developed by Ahmad Dahlan have become the source of agent, especially in the rationalization measures gain legitimacy from the environment.

PENGARUH KOMPETENSI, INDEPENDENSI DAN PERILAKU DISFUNGSIONAL AUDITOR TERHADAP KUALITAS AUDIT DI MODERASI OLEH RELIGIUSITAS : (Studi Empiris Pada Kantor Akuntan Publik Di Wilayah Jakarta Selatan) Putri Tianingsih; Siti Hamidah Rustiana; Haris Sarwoko
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 2 No. 1 (2022): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

This study aims to determine "The Effect of Auditor's Competence, Independence and Dysfunctional Behavior on Audit Quality in Moderation by Religiosity" (Empirical Study of Public Accounting Firms in South Jakarta). The type of research used is quantitative research with primary data sources. The population in this study is a public accounting firm in the South Jakarta area and the sample in this study are auditors who work at public accounting firms in the South Jakarta area. The number of samples in this study were 103 auditors. Quantitative data analysis was performed using the Partial Least Square (SEM-PLS) technique which was processed through the WarpPls 7.0 software. Based on the research results and the results of hypothesis testing, it shows that 1) competence has a positive and significant effect on audit quality, 2) independence has a positive and significant effect on audit quality, 3) dysfunctional behavior has a positive but insignificant effect on audit quality, 4) religiosity does not have a moderate effect competence on audit quality, 5) religiosity is not able to moderate the effect of independence on audit quality, 6) religiosity is not able to moderate the effect of auditor dysfunctional behavior on audit quality. Keywords: Competence, Independence, Auditor Dysfunctional Behavior, Religiosity

Pengaruh Profesionalisme, Pengalaman Auditor, dan Pertimbangan Materialitas terhadap Pemberian Opini Audit Laporan Keuangan Independensi sebagai Variabel Moderasi Indra Prasetyo; Sulhendri Sulhendri; Haris Sarwoko
Jurnal sosial dan sains Vol. 3 No. 4 (2023): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v3i4.725

Latar Belakang : Di era ekonomi global yang terus meningkat pesat dengan persaingan yang semakin kompetitif di seluruh sektor entitas bisnis membuat kualitas dan keandalan dari informasi sangat diperlukan. Tujuan : Pelaksanaan dan tujuan dari penelitian ini untuk melihat secara luas dampak atau pengaruh baik dari profesionalisme, pengalaman auditor dan pertimbangan materialitas terhadap pemberian opini audit. Selain itu untuk mengetahui apakah dengan independensi dijadikan variabel moderasi yang digunakan dalam penelitian dapat memoderasi profesionalisme terhadap pemberian opini audit, serta untuk dapat mengetahui apakah independensi dapat memoderasi pengalaman auditor terhadap opini audit. dan apakah variabel independensi dapat memoderasi pertimbangan materialitas terhadap pemberian opini audit laporan keuangan. Metode : Dalam penelitian ini menggunakan metode kuantitatif dengan berlandaskan positivisme. kemudian sampel dan populasi dalam penelitian ini menggunakan random sampling. Lebih lanjut data yang digunakan yang ada dalam penelitian ini menggunakan data primer yang diperoleh dengan menyebarkan kuesioner dengan pengukuran skala Likert kepada sampel yang akan dipilih dalam populasi yang ada. Kemudian dari data yang diperoleh tersebut diolah menggunakan SEM WarpPLS7 2023. Hasil : Hasil penelitian ini menunjukan bahwa dimana profesionalisme berpengruh positif tidak signifikan terhadap pemberian opini audit. pengalaman auditor berpengaruh negatif signifikan terhadap pemberian opini audit, serta pertimbangan materialitas berpengaruh negatif tidak signifikan terhadap pemberian opini audit. Dan untuh hasil dengan variabel moderasi independensi dimana penelitian ini menunjukan bahwa independensi tidak dapat memoderasi pengaruh profesionalisme terhadap pemberian opini audit, independensi tidak dapat memoderasi pengaruh pengalaman auditor terhadap pemberian opini audit. Serta independensi tidak dapat memoderasi pertimbangan materialitas terhadap pemberian opini audit. Kesimpulan: Berdasarkan hasil pengolahan data dan analisis data pada BAB IV dapat disimpulkan bahwa profesionalisme berpengaruh terhadap pemberian opini audit

PENGARUH SPESIALISASI AUDITOR DAN UKURAN K.A.P TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Moh. Tahang; Haris Sarwoko; Siti Asmanah
JURNAL LENTERA BISNIS Vol. 13 No. 2 (2024): JURNAL LENTERA BISNIS, Mei 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i2.1093

Audits can mitigate the opportunistic actions of agents by ensuring that a company's profits are accurately reflected through the quality of the audit. The aim of this research is to explore and evaluate the impact of KAP size and auditor specialization on audit quality. This study employs a quantitative methodology using secondary data, with data collection through the documentation method obtained indirectly. The study's population and samples consist of financial statements from manufacturing companies covering the years 2018 to 2022. The analytical approach involves the use of the ANOVA application to perform several analyses, including descriptive statistical tests, classical assumption tests, normality tests, heteroscedasticity tests, and hypothesis tests. The findings of this research indicate that for Hypotheses 1 and 2, which concern the size of the KAP and the specialization of auditors, both resulted in a p-value of 0.336 > 0.05, suggesting that both the size of KAP and auditor specialization influence the quality of the audit. Recommendations for future researchers include using a broader time span for data, incorporating more varied variables, and utilizing data from companies beyond the manufacturing sector Key words: KAP Size, Auditor Specialization, Audit Quality

Factors Influencing An Auditor's Ability To Detect Fraud: The Role Of Auditor Experience As A Moderating Variable (Empirical Study Of Public Accounting Firms In South Jakarta) Yuwono, Bayu Tri; Sarwoko, Haris
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2902

The ability of auditors to detect fraud is an intriguing topic to explore, considering that evidence in the field shows many companies still manipulate financial statements to present misleading depictions of their performance. This issue poses a significant challenge in supporting the vision of "Indonesia Emas 2045" without cases such as asset misappropriation, financial statement fraud, and corruption. This study aims to identify the factors influencing auditors' ability to detect fraud in public accounting firms (KAP) in South Jakarta. Using a quantitative research approach, the population of this study consisted of public accounting firms in South Jakarta listed in the 2024 directory, totaling 10 KAPs. The sampling technique employed was non-probability sampling with the convenience sampling method, resulting in a sample of 95 auditors. Data analysis was conducted using outer model analysis, inner model analysis, and hypothesis testing with the assistance of SMART-PLS software. The findings of this study indicate that independence, professional skepticism, competence, and time pressure significantly influence auditors' ability to detect fraud. Additionally, auditor experience strengthens the relationships between independence, professional skepticism, and competence with the ability to detect fraud. However, auditor experience does not enhance the effect of time pressure on fraud detection.

STRATEGI PENDAPATAN UNIVERSITAS MELALUI PUSAT BISNIS Taufan, Januar; Sarwoko, Haris
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 3, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v3i1.267

The purpose of this research is to explain what was done in building a university business center to be taken into consideration by other parties in developing a university business center. This research method is participatory action research, with primary data taken for three months, strengthened by researchers directly involved in making the concept, planning, and execution of the business center daily. This study finds that X University Business Center Team' strategies are data collection, human resources strengthening, and development. The main challenge faced in managing the X University business center is the lack of support from all parties and both internal and external communication problems. The novelty of this research is to fill in the gaps in a structured scientific study of university financial management that is much needed.. Keywords : college income; business center; university finance; governance

Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik dan Pengalaman Auditor Terhadap Kualitas Audit Salikin, Fariq; Sarwoko, Haris
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 4 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni - Juli 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i4.5138

Kualitas audit ialah elemen krusial dalam memelihara transparansi serta kepercayaannya dalam laporan keuangan. Memastikan tidak ada dalam laporan keuangan yang diaudit ialah tugas utama auditor. Lamanya audit, besarnya Kantor Akuntan Publik (KAP), dan tingkat keahlian auditor ialah beberapa variabel yang dapat memengaruhi kualitas audit. Tujuan dari riset ini ialah buat meskor bagaimana masa kerja audit, besarnya KAP, dan pengalaman auditor memengaruhi kualitas audit. Data penelitian dikumpulkan mengaplikasikan metode survei dan metodologi kuantitatif. Auditor KAP yang terdaftar di IAPI di Jakarta Selatan diberikan kuesioner. Mengaplikasikan perangkat lunak SPSS versi 25, beberapa pendekatan regresi linier diaplikasikan buat menganalisis data.Hasil penelitian memperlihatkan bahwasannya masa jabatan audit dan skala Kantor Akuntan Publik memberikan dampak negatif dan significant terhadap kualitas audit, sementara pengalaman auditor memberikan dampak positif dan significant pada kualitas audit.

Pengaruh Risiko Audit, Sistem Pengendalian Mutu, Dan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit Saputra, Risman Ristiana; Sarwoko, Haris
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.30434

Measurement of the impact of audit risk, quality control system, and supervision on early audit procedure termination is the goal of this study. With a one-month data collecting period, the assessment type employs an objective quantitative methodology. Seventy-five respondents who satisfied the purposive sampling criteria were included in the evaluation sample, which included 10 public accounting firms in the South Jakarta region. SmartPLS version 4.0 was the statistical tool used for the data analysis procedure in this investigation. There are differences, according to the study's findings, where audit risk and supervision have a positive impact on early audit procedure termination while the quality control system has a negative impact. At the same time, the three variables have positive effects on early audit procedure termination. Additionally, it would be preferable to broaden the study's variables for readers and authors in the future. It will be feasible to have enough and competent information about the elements that might impact the early termination of audit operations by including additional variables.

Factors Influencing An Auditor's Ability To Detect Fraud: The Role Of Auditor Experience As A Moderating Variable (Empirical Study Of Public Accounting Firms In South Jakarta) Yuwono, Bayu Tri; Sarwoko, Haris
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2902

The ability of auditors to detect fraud is an intriguing topic to explore, considering that evidence in the field shows many companies still manipulate financial statements to present misleading depictions of their performance. This issue poses a significant challenge in supporting the vision of "Indonesia Emas 2045" without cases such as asset misappropriation, financial statement fraud, and corruption. This study aims to identify the factors influencing auditors' ability to detect fraud in public accounting firms (KAP) in South Jakarta. Using a quantitative research approach, the population of this study consisted of public accounting firms in South Jakarta listed in the 2024 directory, totaling 10 KAPs. The sampling technique employed was non-probability sampling with the convenience sampling method, resulting in a sample of 95 auditors. Data analysis was conducted using outer model analysis, inner model analysis, and hypothesis testing with the assistance of SMART-PLS software. The findings of this study indicate that independence, professional skepticism, competence, and time pressure significantly influence auditors' ability to detect fraud. Additionally, auditor experience strengthens the relationships between independence, professional skepticism, and competence with the ability to detect fraud. However, auditor experience does not enhance the effect of time pressure on fraud detection.

Pengaruh Tekanan Anggaran Waktu, Kompetensi, Independensi dan Integritas Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderating Hakim, Alfatah; Sarwoko, Haris
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.17222

Penelitian ini bertujuan untuk mengevaluasi pengaruh tekanan anggaran waktu, kompetensi, independensi, dan integritas terhadap kualitas audit, dengan mempertimbangkan etika auditor sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data melalui kuesioner yang diisi oleh auditor dari berbagai kantor akuntan publik. Analisis data dilakukan menggunakan teknik regresi dengan bantuan perangkat lunak statistik. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan tekanan anggaran waktu terhadap kualitas audit, dengan nilai P sebesar 0,035 (< 0,05). Kompetensi juga ditemukan memiliki pengaruh signifikan terhadap kualitas audit, dengan nilai P sebesar 0,003 (< 0,05). Selain itu, independensi dan integritas masing-masing memiliki pengaruh signifikan terhadap kualitas audit, dengan nilai P masing-masing sebesar 0,045 dan 0,000 (keduanya < 0,05). Namun, hasil penelitian menunjukkan bahwa etika auditor tidak memoderasi pengaruh tekanan anggaran waktu terhadap kualitas audit, dengan nilai P sebesar 0,477 (> 0,05). Sebaliknya, etika auditor memoderasi pengaruh kompetensi terhadap kualitas audit, dengan nilai P sebesar 0,026 (< 0,05). Etika auditor tidak memoderasi pengaruh independensi terhadap kualitas audit, dengan nilai P sebesar 0,379 (> 0,05). Demikian pula, etika auditor tidak memoderasi pengaruh integritas terhadap kualitas audit, dengan nilai P sebesar 0,323 (> 0,05). Temuan ini mengindikasikan bahwa tekanan anggaran waktu, kompetensi, independensi, dan integritas secara individu berpengaruh signifikan terhadap kualitas audit, peran etika auditor sebagai variabel moderating tidak selalu memperkuat hubungan tersebut. Secara khusus, etika auditor hanya memperkuat pengaruh kompetensi terhadap kualitas audit, tetapi tidak memperkuat pengaruh tekanan anggaran waktu, independensi, dan integritas terhadap kualitas audit. Penelitian ini memberikan wawasan penting bagi manajemen kantor akuntan publik untuk memfokuskan pada pengembangan kompetensi auditor dan memastikan penerapan etika yang fleksibel untuk mendukung kualitas audit yang tinggi.

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