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All Journal Mechatronics, Electrical Power, and Vehicular Technology The Indonesian Accounting Review BJRA (Bongaya Journal of Research in Accounting) Research In Management and Accounting (RIMA) JASF (Journal of Accounting and Strategic Finance) Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal of Accounting and Finance (JAF) Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi Advances in Applied Accounting Research Advances in Managerial Auditing Research Research In Management and Accounting (RIMA)
Hamzah Ahmad, Hamzah
Faculty of Electrical & Electronics Engineering, Universiti Malaysia Pahang, Pekan Campus
Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Social Sciences Other

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PENGARUH SISTEM AKUNTANSI MANAJEMEN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK KANTOR CABANG JAYAPURA M, Nurul Ilmy; Mus, Abdul Rahman; Ahmad, Hamzah
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4977

Abstract

author has the objective to determine the effect of management accounting system and environmental uncertainty on managerial performance on PT Adira Dinamika Multifinance Tbk Branch Office Jayapura. The hypothesis of this study is: Suspected of management accounting system and environmental uncertainty have a significant impact on the performance of managerial on On Adira Dinamika Multifinance Tbk Branch Office Jayapura.  The data required in this study is primary data in the form of respondents’ assessment of management accounting system, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test.  The results of this study indicate: (1) management accounting system a positively and significantly effect on the managerial performance; and (2) environmental uncertainty a positively and significantly effect on the managerial performance.Keyword: Management Accounting System, Environmental Uncertainty and Managerial Performance 
The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Rahim, Syamsuri; Ahmad, Hamzah; Nurwakia, Nurwakia; Nurfadila , Nurfadila; Muslim, Muslim
JASF: Journal of Accounting and Strategic Finance Vol. 3 No. 1 (2020): JASF (Journal of Accounting and Strategic Finance) - June 2020
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks), and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Co-Authors Amiruddin Basri, Andi Cahaya Laela Damayanti, Dwi Selvira Darwis Lannai Farinal, Putri Regita Gusrial, Muhammad Haniff Hassan, Mohd Hasnun Arif Ikhtiari, Kirana Junaid, Asriani Khafifah, Ainun Khairunnisa, Aqilah Laekkeng, Mursalim M, Nurul Ilmy Muhammad Abduh Mukhlis, Armilda Sartika Agrippina Mursalim Mursalim Mus, Abdul Rahman Muslim Muslim Nur Aqilah Othman, Nur Aqilah Nurfadila , Nurfadila Nurfadila Nurfadila, Nurfadila Nurwakia, Nurwakia Nurwakia, Nurwakia Nurwanah, Andi Pahlevi, Lola Venna Pramukti, Andika Rahim, Syamsuri Ratna Sari Saffanah, Nurina Saputri, Sri Ayu Shaleh, Musliha Yundari, Yundari