Garuda - Garba Rujukan Digital

Determinan Perilaku Disfungsional Auditor Dimoderasi Sifat Machivellian Rizki, Zidni; Tarmizi, Muhammad Irfan; Fisher, Bobby
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.125-139

Objectives: This study aims to assess the impact of professional commitment, task complexity, and time budget pressure on auditors' dysfunctional behavior, considering Machiavellian traits as a moderating variable.Design/method/approach: Employing an associative quantitative approach, the research gathered data through the distribution of questionnaires to auditors in public accounting firms in the South Jakarta area. Probability sampling, utilizing the Slovin formula, was employed, resulting in 81 eligible respondents. Data analysis utilized the bootstrapping method, facilitated by SmartPLS version 4 software. Results/findings: The results reveal that professional commitment, task complexity, time budget pressure, and Machiavellian traits all exert a significant positive influence on auditors' dysfunctional behavior. Notably, Machiavellian traits only moderate the relationship between task complexity and auditors' dysfunctional behavior. In contrast, professional commitment and time budget pressure are not moderated by Machiavellian traits concerning auditors' dysfunctional behavior.Theoretical contribution: This study contributes to the literature by demonstrating that auditors' dysfunctional behavior is influenced by a combination of internal and external factors, supporting attribution theory.Practical contribution: The study offers insights for public accounting firms to focus on providing attention, supervision, and motivation to auditors, mitigating dysfunctional behavior and enhancing audit quality.LimitationsThis study’s limitations include its execution during peak season, leading to a predominance of junior and senior auditors responding to questionnaires, and a potential shortfall in questionnaire returns.

INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ORGANIZATIONAL STRATEGY, AND GREEN HUMAN RESOURCE MANAGEMENT ON ENVIRONMENTAL PERFORMANCE AND CORPORATE INNOVATION: (A Study of Hazardous Waste Processing Companies in Greater Jakarta) Jannah, Miftahul; Tarmizi, Muhammad Irfan; Herianti, Eva
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1131

The current emphasis on industrial growth in today's society has sparked debates regarding the environment, as concerns about the depletion of natural resources and resulting environmental damage continue to grow. Issues such as climate change, air and water pollution, and the use of hazardous materials highlight the challenges that industries worldwide are facing. Despite advancements in the industry, concerns persist about the environmental impact, leading to a global dialogue on environmental performance. This study seeks to examine the impact of Environmental Management Accounting, Organizational Strategy & Green Human Resource Management on Environmental Performance with Corporate Innovation as a Moderating Variable (Case Study on B3 Waste Management Company). This research adopts a quantitative approach with primary data as the source. The study population consists of B3 Waste Management Companies in Greater Jakarta, and the sample includes Directors, Finance Managers, Marketing Managers, HRD, and Legal Development personnel. The study includes a sample size of 78 employees. Data analysis for this study utilizes the SmartPLS Version 4.0 data analysis method. The research findings and hypothesis testing results indicate that Environmental Management Accounting, Organizational Strategy, and Green Human Resource Management have a positive and significant impact on Environmental Performance. Furthermore, Corporate Innovation strengthens the relationship between Environmental Management Accounting and Environmental Performance. However, Corporate Innovation does not strengthen the relationship between Organizational Strategy and Environmental Performance, nor does it strengthen the relationship between Green Human Resource Management and Environmental Performance. Additionally, Corporate Innovation has a positive and significant effect on Environmental Performance.

Determinan Tax Avoidance dengan Komisaris Independen sebagai Variabel Moderating Lestari, Reza; Tarmizi, Muhammad Irfan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p%p

This study aims to see the influence of political connections, transfer pricing, and sales growth on tax avoidance with an independent commissioner as a moderating variable. The type of data in this study is secondary data with a population of all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling used purposive sampling, in which 13 companies were selected with 5 years of research so that there were 65 observational data. The analysis used is the structural inquiry model of the partial least square approach (SEM PLS) with the help of Smart PLS 3.0 software. The results of the study concluded that political connections had a positive and significant effect on tax avoidance. Transfer pricing and sales growth have a positive and insignificant effect on tax avoidance. Independent commissioners cannot moderate the relationship between political connections, transfer pricing, and sales growth on tax avoidance.

PENGUNGKAPAN LINGKUNGAN: DITINJAU DARI KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, LEVERAGE DAN IMPLIKASINYA TERHADAP PROFITABILITAS Putri, Lismi Nugraheni; Rustiana, Siti Hamidah; Tarmizi, Muhammad Irfan
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8584

This research was conducted to determine the relationship between environmental performance, company size, and leverage on environmental disclosure and its implications on profitability in PROPER-rated companies listed on the Indonesia Stock Exchange for the 2019-2023 period using secondary data, namely annual financial report data. The type of research used is associative research. The population in this study was 67 companies and the samples taken were 11 companies. The data collection technique used is documentation. The data analysis method in this research is a quantitative analysis using several techniques, namely classical assumption testing, multiple linear regression analysis, coefficient of determination, and hypothesis testing assisted by data processing applications, namely Statistical Product and Service Solutions (SPSS). The results show that environmental performance and leverage influence environmental disclosure, however, company size doesn’t influence environmental disclosure. Furthermore, leverage influences profitability, but environmental performance, company size, and environmental disclosure don’t.

Determinan Perilaku Disfungsional Auditor: Emotional Spiritual Quotient Sebagai Moderasi Hadi, Azzahra Kania; Tarmizi, Muhammad Irfan
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.v14i1.2903

Auditors hold a critical role in ensuring the reliability and accuracy of financial statements, which significantly influence stakeholders' decision-making processes. Auditors are responsible for providing assurance that financial statements are free from material misstatements by adhering to applicable professional standards. However, the occurrence of dysfunctional auditor behavior, often shaped by internal and external factors, poses a threat to audit quality and diminishes trust in audited financial statements. This study seeks to examine how internal factors (locus of control) and external factors (task complexity and work stress) contribute to dysfunctional auditor behavior. Employing a quantitative research approach, primary data were collected through surveys administered to 95 auditors working in public accounting firms in South Jakarta. Statistical analysis was conducted to test the proposed hypotheses, with Attribution Theory serving as the framework for analyzing the relationships between the variables. The findings reveal that task complexity, locus of control, and work stress are significant determinants of dysfunctional auditor behavior, and that Emotional Spiritual Quotient (ESQ) serves as a moderating variable in these relationships. This research contributes to a deeper understanding of the factors driving deviations in audit practices and offers recommendations to enhance audit quality, mitigate stress, and promote ethical behavior within public accounting firms.

Determinan Perilaku Disfungsional Auditor: Emotional Spiritual Quotient Sebagai Moderasi Hadi, Azzahra Kania; Tarmizi, Muhammad Irfan
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.v14i1.2903

Auditors hold a critical role in ensuring the reliability and accuracy of financial statements, which significantly influence stakeholders' decision-making processes. Auditors are responsible for providing assurance that financial statements are free from material misstatements by adhering to applicable professional standards. However, the occurrence of dysfunctional auditor behavior, often shaped by internal and external factors, poses a threat to audit quality and diminishes trust in audited financial statements. This study seeks to examine how internal factors (locus of control) and external factors (task complexity and work stress) contribute to dysfunctional auditor behavior. Employing a quantitative research approach, primary data were collected through surveys administered to 95 auditors working in public accounting firms in South Jakarta. Statistical analysis was conducted to test the proposed hypotheses, with Attribution Theory serving as the framework for analyzing the relationships between the variables. The findings reveal that task complexity, locus of control, and work stress are significant determinants of dysfunctional auditor behavior, and that Emotional Spiritual Quotient (ESQ) serves as a moderating variable in these relationships. This research contributes to a deeper understanding of the factors driving deviations in audit practices and offers recommendations to enhance audit quality, mitigate stress, and promote ethical behavior within public accounting firms.

Title

Found 6 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 6 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 6 Documents
Search