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All Journal BISEI: Jurnal Bisnis dan Ekonomi Islam RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL
As’ady, Mustofa
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Religion Economics, Econometrics & Finance Education Social Sciences

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The Influence Of Moral Reasoning On Internal Audit Quality With Auditor Competence As A Moderating Variable Kusiyah, Kusiyah; Usmany, Paul; Susilawati, Made; As’ady, Mustofa; Sahri, Yulian
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.6158

Abstract

Internal audit quality is the initial stage that greatly influences whether a company's audit quality is good or bad, as well as being the initial door to creating a company that is healthy, clean, accountable, transparent, and upholds every existing company and state regulations. There are a number of factors that can influence whether the quality of internal audit is good or bad, including the auditor's moral reasoning to find odd flaws, increase the detail of the audit, and so on. Therefore, this research aims to analyze the influence of Moral Reasoning on Internal Audit Quality with Auditor Competence as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is primary data distributed to 300 BUMN internal auditors spread throughout Indonesia. This data uses a questionnaire method in its distribution containing the choices of agree, strongly agree, strongly disagree, disagree, and normal/average regarding auditor reasoning, auditor competence, and internal audit standards. Hasil penelitian menunjukkan jika the Moral Reasoning variable can have a positive relationship and a significant influence on Internal Audit Quality because the P-Values value is positive and is below the significance level of 0.05, namely 0.019. This is because good moral reasoning from an auditor can make the auditor prioritize the interests of the public/company/state rather than personal interests or only some parties. This proves that the author's first hypothesis and first belief can be accepted. Apart from that, the Auditor Competency variable can moderate the relationship between the Moral Reasoning variable and Internal Audit Quality because the P-Values value is in a positive direction and is far below the significance level of 0.05, namely 0.000, even smaller than the direct assessment of 0.019. This is because good Moral Reasoning makes auditors prioritize the public interest, if accompanied by good Auditor Competency, it will make the influence of Moral Reasoning on Internal Audit Quality more significant. In this way, the second hypothesis and the researcher's second belief can also be accepted.
Pentingnya Spirit Pancasila Benteng Penahan Gempuran Artificial Intelligence Dalam Bisnis Dan Pendidikan Akuntansi Murdiansyah, Isnan; Slamet; Hamdani; As’ady, Mustofa
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 10 No 1 (2025): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v10i1.9301

Abstract

This research aims to analyze the implementation of the spirit and values of Pencasila in dealing with the negative impact of artificial intelligence on business and accounting education through internalizing the spirit and values of Pancasila in the curriculum and learning of accounting education. This research uses the doxique concept pioneered by Pierre Bourdieu as a unit of analysis to detect traces of the dominance of masculinity, the impact of artificial intelligence in accounting education, especially in the Auditing 1 course. The results of this research show that reconstruction in the Auditing 1 course is an alternative solution for internalizing and transferring the spirit and values of Pancasila in the learning model and accounting education curriculum
Pentingnya Spirit Pancasila Benteng Penahan Gempuran Artificial Intelligence Dalam Bisnis Dan Pendidikan Akuntansi Murdiansyah, Isnan; Slamet; Hamdani; As’ady, Mustofa
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 10 No 1 (2025): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v10i1.9301

Abstract

This research aims to analyze the implementation of the spirit and values of Pencasila in dealing with the negative impact of artificial intelligence on business and accounting education through internalizing the spirit and values of Pancasila in the curriculum and learning of accounting education. This research uses the doxique concept pioneered by Pierre Bourdieu as a unit of analysis to detect traces of the dominance of masculinity, the impact of artificial intelligence in accounting education, especially in the Auditing 1 course. The results of this research show that reconstruction in the Auditing 1 course is an alternative solution for internalizing and transferring the spirit and values of Pancasila in the learning model and accounting education curriculum
Co-Authors Hamdani Isnan Murdiansyah Kusiyah Made Susilawati Sahri, Yulian Slamet Usmany, Paul