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All Journal Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Muhammad Achyar Ibrahim
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor yang Memengaruhi Minat Investor Berinvestasi Syariah Nur Azikin; Abdul Hamid Habbe; Muhammad Achyar Ibrahim
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 1, JANUARI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i1.22442

Abstract

This study aims to test and analyze investment knowledge, consideration of sharia securities, minimal investment capital and perceived ease of use on sharia investment interest through the Bibit application. The research data was obtained through an online questionnaire (primary) with a sample of 100 respondents. This study uses a quantitative approach with multiple linear regression analysis. This study also uses the classical assumption test and hypothesis testing in the form of T test and F test. The results show that investment knowledge, consideration of sharia effects and perceived ease of use affect on sharia investment interest, while minimal investment capital does not affect on sharia investment interest. Taken together, investment knowledge, consideration of sharia securities, minimal investment capital and perceived ease of use affect on sharia investment interest.
Pengaruh Internal Control dan Whistleblowing System terhadap Tingkat Kecurangan Catherine Melania Malewa; Muhammad Achyar Ibrahim; Abdul Rahman
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 1, JANUARI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i1.24268

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh internal control dan whistleblowing system terhadap tingkat kecurangan. Data yang digunakan adalah data primer berupa kuesioner yang dibagikan kepada auditor internal di Inspektorat Daerah Provinsi Sulawesi Selatan. Jumlah sampel yang dipilih lewat metode saturation sampling adalah sebanyak 45 auditor. Penelitian ini menggunakan metode penelitian kuantitatif dengan model analisis regresi linear berganda sebagai alat uji hipotesis. Hasil penelitian menunjukkan bahwa internal control dan whistleblowing system berpengaruh terhadap tingkat kecurangan.
Co-Authors ABDUL HAMID HABBE Abdul Rahman Catherine Melania Malewa Nur Azikin