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All Journal Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Accounting and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING VARIA HUKUM: Jurnal Forum Studi Hukum dan Kemasyarakatan GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Nasional Holistic Science Akuntansi Prima Indo-MathEdu Intellectuals Journal Takuana: Jurnal Pendidikan, Sains, dan Humaniora The International Conference on Education, Social Sciences and Technology (ICESST) International Conference on Sciences Development and Technology Proceedings of The International Conference on Business and Economics International Journal of Integrative Sciences International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu International Journal of Management, Economic and Accounting
M. Irsan Nasution
Universitas Pembangunan Panca Budi
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Recognizing the Adequacy of Review Quality in the Public Authority Audit of North Sumatra Muhammad Irsan Nasution; Yulisfan Yulisfan
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 2 No. 2 (2023): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v2i2.338

Abstract

The reason for this study was to decide the ID of the viability of inside review quality in the North Sumatra government. The exploration information were gotten from polls shipped off respondents, in particular evaluators in the commonplace and locale/city provincial directorates in North Sumatra. A sum of 130 usable surveys were remembered for the different relapse information examination. This study gives significant data to inspectorates and nearby legislatures in North Sumatra to decide the viability of inward quality in the North Sumatra government. The test confronting inspectors today is to grow their review rehearses and foster guidelines to screen the tasks of business substances enough. The ongoing high turnover rate reminds review firms, which are worried about preparing and giving adequate assets to tackle the issues examiners face in the work environment. Distinguishing the viability of inward review quality can be evaluated from many variables, including task intricacy.
HOW TO IMPROVE INTERNAL AUDIT QUALITY IN NORTH SUMATERA GOVERNMENT: THE EFFECT OF TIME BUDGET PRESSURE Muhammad Irsan Nasution; Erlina; Iskandar Muda; Zulkarnain
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v4i.279

Abstract

The primary objective of this study is to examine the various determinants that influence time budget pressure within the context of the regional government of North Sumatra province. Furthermore, this research aims to assess the subsequent effects of such pressure on the overall quality of internal audits conducted within the regional government of North Sumatra province. The influencing factors encompass job completion time, continuous audit assignments, and involvement in arranging audit time. The research data was acquired by distributing questionnaires to respondents who were auditors working at provincial and district/ city inspectorates in the region of North Sumatra. The multiple regression data analysis comprised 130 questionnaires deemed usable for the study. This study offers significant insights for inspectorates and provincial and district/ city governments in North Sumatra to effectively identify the determinants of time budget pressure and its subsequent effects on the quality of internal audits. The individual demonstrates a high level of professionalism and adherence to ethical standards. One of the primary challenges currently confronting auditors is the imperative to broaden their audit methodologies and establish comprehensive standards that effectively oversee the activities of corporate organizations. The current prevalence of high turnover rates serves as a poignant reminder to organizations invested in training and providing adequate resources to address the challenges auditors encounter in their professional environments. This study examines the various elements that contribute to time budget pressure and its subsequent effects on the quality of internal audits within the regional administration of North Sumatra province.
Apakah Perilaku Disfungsional Audit Penting dalam Kaitannya dengan Kualitas Audit Internal? Muhammad Irsan Nasution; Yulisfan
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.1982

Abstract

The purpose of this study is to investigate, evaluate, and gather empirical data regarding the potential effects on internal audit quality of premature sign-off, underreporting time dan reducing audit procedure. Internal auditors in North Sumatra's provinces, districts, and cities make up the research's population. Primary data obtained via questionnaires is what was used. A Google Form was used to collect the data. The Smart PLS application is used for hypothesis testing. This study's data analysis approach makes use of multiple linear regression analysis. The findings of this study offer significant insights for inspectorates, as well as province, district, and local governments in North Sumatra regarding the elements that contribute to dysfunctional audit behavior. Today's auditors must devise standards and broaden their audit procedures in order to sufficiently oversee entity activities. According to the study's findings, there was a negatively considerable impact on internal audit quality from premature sign-off, underreporting time dan reducing audit procedure. The research's findings support the theory that was put forth and are consistent with it.
Dampak Perintah Atasan terhadap Kompetensi Auditor dalam menghadapi Kejujuran Profesional Yulisfan; Muhammad Irsan Nasution
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 1 (2024): July 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i1.2035

Abstract

This study looks into how auditor competence responds to issues related to professional honesty when faced with superior orders. In order to evaluate auditor performance, a comprehensive strategy that takes into account qualitative, quantitative, and technical factors including integrity and professional honesty is required, as this study highlights. In order to preserve the quality of internal audits at the North Sumatra Regional Government, this study aims to ascertain the impact of superior’s instructions on auditor competence. This study employs a quantitative methodology with a population of auditors from North Sumatra's regencies and cities as well as the province government. A sample of 130 auditors was selected using the stratified random selection technique. Surveys were used to collect primary data, which were then analyzed using the Partial Least Square (PLS) method, which relies on the Structural Equation Modeling (SEM) equation model based on components or variations. The study's findings show that pressure or superiors' orders significantly and negatively affect an auditor's competency. The possibility that auditors will sacrifice their professional integrity in order to make the best use of their competence decreases with increasing pressure from superiors. In order to solve this issue, a number of tactical measures are suggested, such as enhancing external monitoring, guaranteeing internal audit independence, providing professional ethics training, and creating policies protecting whistleblowers. These actions should foster an atmosphere that upholds the independence and integrity of the auditors working for the North Sumatra Regional Government. Consequently, in order to uphold accountability and transparency in the use of public monies, auditors can do their tasks with the utmost integrity and professionalism. To reinforce professional integrity and increase audit effectiveness, this study offers crucial insights to financial managers, audit practitioners, and other stakeholders. A thorough grasp of the dynamics of the relationship between auditor competence and superior’s orders is anticipated to lead to a rise in awareness and cooperative efforts to support moral and high-quality auditing practices.
The Relationship between Professional Behavior and the Quality of Internal Audit of the North Sumatra Provincial Government Yulisfan, Yulisfan; Nasution, M.Irsan
International Conference on Sciences Development and Technology The 3rd ICoSDTech 2023
Publisher : International Conference on Sciences Development and Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the relationship between internal auditors' professional behavior and internal audit quality in the North Sumatra Provincial Government. Internal auditors' professional behavior, which includes ethics, independence, and integrity, is considered a critical factor that can affect audit quality. This study used a survey method and data were collected through questionnaires distributed to internal auditors who served in the provincial government agencies. The results of data analysis using descriptive statistical techniques and correlation analysis showed a significant positive relationship between the professional behavior of internal auditors and internal audit quality. It was found that internal auditors who exhibit high professional behavior tend to produce better internal audit quality. This study contributes to the practical and theoretical understanding of the factors that influence internal audit quality in the context of provincial government. The implications of the findings may assist decision makers in improving internal audit practices through enhancing the professional behavior of internal auditors. In addition, this study can serve as a foundation for further research in the field of government auditing and accounting.
PENGARUH EARNING PER SHARE (EPS), RETURN ON ASSET (ROA), CURRENT RATIO (CR), PRICE BOOK VALUE (PBV) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR PADA LQ45 DI BURSA EFEK INDONESIA (BEI)) Rindu, Rindu Joshua Parulian Nainggolan; H. Manao, Stephen Cornelius; Sinuraya, Bella Ristha Sinuraya; Nasution, M Irsan
Akuntansi Prima Vol. 6 No. 2 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i2.5655

Abstract

This research aims to test and explain the partial and dominant influence of Earning Per Share (EPS), Return On Assets (ROA), Current Raio (CR), Price Book Value (PBV) on the share prices of companies listed on LQ45 on the Indonesia Stock Exchange (IDX). The analytical method used in this research is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. The variables in this research consist of EPS, ROA, CR and PBV as independent variables, and share price as the dependent variable with a total sample of 60 from 30 companies. The results of the analysis show that EPS and ROA have a significant effect on share prices. while CR and PBV do not have a significant effect on stock returns. For further research, it is hoped that other research variables can be added, for example Net Profit Margin (NPM), Debt to Equity Ratio (DER) or Price Earning Ratio (PER).
Pengaruh Reputasi Kap, Auditor Switching, Ukuran Perusahaan Dan Fee Audit Terhadap Audit Delay Fhellicia Fhellicia; Philips Renaldy Renaldy; Namira Ufrida Rahmi; M. Irsan Nasution Nasution
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11421

Abstract

Penelitian ini dilaksankan supaya mengetahui apakah reputasi KAP, auditor switching, ukuran perusahaan dan fee audit mampu memengaruhi audit delay pada perusahaan sektor pertambangan yang tercatat di BEI tahun 2020-2021. Penelitian ini mempergunakan pendekatan kuantitatif. Populasi penelitian sebanyak 84 perusahaan sesuai kriteria. Pengambilan sampe mempergunakan metode purposive sampling. Perolehan penelitian memperlihatkan reputasi KAP, auditor switching, ukuran perusahaan dan fee audit berpengaruh signifikan secara simultan pada audit delay. Reputasi KAP memengaruhi signifikan secara parsial pada audit delay, sedangkan auditor switching, ukuran perusahaan dan fee audit tidak memengaruhi signifikan secara parsial pada audit delay.
LITERATUR REVIEW TENTANG ETIKA PROFESI AUDITOR INTERNAL DAN DAMPAKNYA TERHADAP KUALITAS AUDIT Irsan Nasution, Muhammad; Yulisfan, Yulisfan
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 11 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i11.2024.4826-4838

Abstract

Etika profesi auditor internal memainkan peran penting dalam menjaga integritas, objektivitas, dan kredibilitas laporan audit. Penelitian ini bertujuan untuk melakukan tinjauan literatur mengenai etika profesi auditor internal serta dampaknya terhadap kualitas audit. Dengan pendekatan literatur review, penelitian ini mengeksplorasi teori-teori dan penelitian terdahulu yang membahas prinsip etika auditor seperti integritas, kerahasiaan, kompetensi, dan independensi. Kajian ini juga meneliti faktor-faktor yang berpotensi mengganggu standar etika profesi, seperti tekanan organisasi, konflik kepentingan, dan pengaruh eksternal, yang dapat menurunkan kualitas audit. Temuan penelitian ini menunjukkan bahwa penerapan etika yang tinggi secara konsisten dapat memperkuat kualitas audit, meningkatkan kepercayaan pengguna laporan keuangan, dan membantu auditor dalam mengidentifikasi serta melaporkan temuan audit yang objektif. Di sisi lain, pelanggaran etika terbukti memperburuk kualitas audit, mengurangi kredibilitas auditor, dan menimbulkan risiko bagi organisasi. Kajian ini menyimpulkan bahwa organisasi perlu memperkuat kode etik, program pelatihan, serta pengawasan internal untuk memastikan auditor internal berpegang pada standar etika yang tinggi, sehingga kualitas audit dapat terjaga.
Building Trust Through Communication : Strengthening Auditor Competency in the Public Sector Yulisfan Yulisfan; Muhammad Irsan Nasution
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2189

Abstract

This study examines the relationship between communication and auditor competency within Indonesia's public sector, focusing on its impact on audit quality and governance. The research addresses the challenges faced by public sector auditors, such as resource limitations and stakeholder expectations, which demand a balance between technical expertise and effective communication. The study was conducted in North Sumatra Province, involving 130 auditors affiliated with the Aparat Pengawasan Intern Pemerintah (APIP) network. A structured survey was used to collect data, focusing on auditors' communication skills, technical proficiency, and ethical judgment. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed for data analysis, allowing the evaluation of complex constructs like communication efficacy and competency. The findings reveal that effective communication positively impacts auditor competency, enhancing collaboration within teams, fostering stakeholder trust, and ensuring actionable outcomes from audits. The results underscore the necessity of refining communication strategies to address governance complexities and stakeholder demands. This study highlights the symbiotic relationship between communication and competency, providing actionable insights for improving audit processes in Indonesia's public sector. It offers a foundation for developing training programs and frameworks that align with the International Professional Practices Framework (IPPF) and modern technological advancements to elevate public accountability.
Internal Audit Quality in the Public Sector vs Private Sector : Literature Analysis Muhammad Irsan Nasution; Yulisfan Yulisfan
Proceeding of The International Conference on Business and Economics Vol. 2 No. 2 (2024): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v2i2.2190

Abstract

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.
Co-Authors ERLINA Faridani, Mutia Riska Fhellicia Fhellicia Frasiska, Dea Girsang, Elysia Fianni H. Manao, Stephen Cornelius Iskandar Muda Ismayani Maisyarah, Renny Namira Ufrida Rahmi Philips Renaldy Renaldy Purba, Vebby Anggraeni Novita Sari Puspita, Della Rindu, Rindu Joshua Parulian Nainggolan SAFITRI, ARISKA Sinuraya, Bella Ristha Sinuraya Tia Novira Sucipto Wan Fachruddin Wardani, Rizka Maisti Yulisfan Zulkarnain