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Dalli, Nasrullah
JURNAL AKUNTANSI DAN KEUANGAN

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PENGARUH MORAL REASONING AUDITOR PEMERINTAH TERHADAP KUALITAS AUDIT (Studi pada Kantor BPK RI Perwakilan Provinsi Sulawesi Tenggara) Dalli, Nasrullah; Sari, Ika Maya; Wandira, Viladelvia L
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 1 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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The purpose of the research is knowing the effect of the application of Moral Reasoning to Audit Quality at the BPK RI Representative Southeast Sulawesi Province. The methods of data analysis used in this research is descriptive analysis method and modestly linear regression analysis method. The method of data collection use is the method of questionnaires that as many as 40 people of all government auditors on BPK RI Representative Southeast Sulawesi Province. However, just as many as 36 questionnaires can be processed.                              The results for the coefficient of determination total Moral Reasoning government auditor to Audit Quality of R2 = 0.650. This number can be used to see the contribution of the Moral Reasoning government auditor to Audit Quality. The figure has meaning that the contribution of Moral Reasoning government auditor to Audit Quality is 65%, while the remaining 35% was obtained from the contribution of other factors Keywords : Moral Reasoning, Audit Quality
PENGARUH PROFESIONALISME DALAM MENINGKATKAN KINERJA AUDITOR INTERNAL (STUDI PADA INSPEKTORAT PROVINSI SULAWESI TENGGARA) Dalli, Nasrullah; Ariyanti, Jully
JURNAL AKUNTANSI DAN KEUANGAN Vol 1, No 2 (2016)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACT The aims of the study was to examine the effect of profesionalism to internal  auditors performance. The primary data in this study was obtained from the all auditors perception at the inspectorate of south east sulawesi province. Respondents perceptions measured by the answer of questionnaires used ordinal measurement woth 5 likert scale. The statistical method used to test hypotesis was simple linear regression analysis.The result of the study showed that profesionalism gave significant effect toward internal auditors performance. Coefficient adjust R Square of regression is 0,793. This study showed that various of ability shown the free variable, namely : profesionalism toward independent variable, the internal auditors performance is 79,3%. While the rest is 20,7% explained by other variables.Keywords:  Profesionalism,  internal auditor’s performance.
PENGARUH KECERDASAN INTELEKTUAL, EMOSIONAL, DAN SPIRITUAL (ESQ) DAN LOKUS PENGENDALIAN (LOCUS OF CONTROL) TERHADAP PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT (STUDI PADA BADAN PEMERIKSA KEUANGAN PERWAKILAN SULAWESI TENGGARA) Dalli, Nasrullah; Asni, Nur; Arba Suaib, Dwi Febrian
JURNAL AKUNTANSI DAN KEUANGAN Vol 2, No 2 (2017)
Publisher : JURNAL AKUNTANSI DAN KEUANGAN

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ABSTRACT                The purpose of this study was to determine the effect of Intellectual, Emotional, and Spiritual Quotient (ESQ) and Locus of Control on acceptance of audit dysfunctional behavior by the respondent of the Auditor/Investigator who worked at Badan Pemeriksa Keuangan, Province of South East Sulawesi. Theories related to this research are the theory ESQ, locus of control and Audit Dysfunctional Behavior. The number of samples was determined that as many as 20 respondents using census method. Data taken from the questionnaire was distributed to all respondents and analyzed using descriptive and multiple regression analyss.               The results showed 1) ESQ showed significant negative effect on acceptance of audit dysfunctional behavior, 2) Locus of Control showed insignificant positive effect on acceptance of audit dysfunctional behavior, 3) ESQ gave dominant effect on acceptance of audit dysfunctional behavior.  Keywords: Intelligence, emotional, and spiritual quotient, locus of control, and audit dysfunctional behavior 
Co-Authors Arba Suaib, Dwi Febrian Ariyanti, Jully Nur Asni Sari, Ika Maya Wandira, Viladelvia L