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All Journal Patria Artha Journal of Accounting Dan Financial Reporting IJMA
Hs, Sri Wahyuni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP INTENSI AUDITOR UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING PADA KANTOR PUBLIK DI KOTA MAKASSAR Hs, Sri Wahyuni
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).154-164

Abstract

This study aims to determine the Effect of Professionalism, Organizational Commitment and Locus of Control on the Auditor's Intention to Perform Whistleblowing Actions. The data of this research is primary data, by distributing questionnaires to 35 auditors who work in Public Accounting Firms in Makassar City. The survey was conducted from June to July 2021. The analysis technique used in this study was multiple linear regression analysis. The results of this study indicate that Professionalism has a positive effect on the Auditor's Intention to Whistleblowing, Organizational Commitment has a positive and significant effect on the Auditor's Intention to Whistleblowing, and Locus of Control has a positive and significant effect on the Auditor's Intention to Whistleblowing.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (PERIODE 2019-2021) Rianthy, Gina Anggi; HS, Sri Wahyuni
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i2.902

Abstract

This study is aimed to determine the effect of good corporate governance on financial performance listed on Indonesia Stock Exchange. The type of research used explanatory research with a quantitative approach. This study used secondary data obtained from the annual reports of banking.companies listed on Indonesia Stock Exchange (IDX). The population in this study were banking companies listed on Indonesia Stock Exchange, with sample selected using purposive sampling method as many as banking companies. The data were analyzed using multiple regression analysis techniques with the help of the SPSS program. The results showed (1) the audit committee had no significant effect performance; (2) Independent commissioners had no significant effect on financial performance; (3) The independent board of commissioners had no significant effect on financial performance; (4) The board of directors had a significant effect on financial performance; (5) The board commissioners had no effect on financial performance.
IMPLEMENTASI PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 16 TENTANG ASET TETAP PADA CV. HATI MULIYA DI KAB. GOWA Rianthy, Gina Anggi; HS, Sri Wahyuni
Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v9i1.925

Abstract

This research aims to find out the suitability of the fixed assets at CV. Hati Muliya with Statement of Financial Accounting Standards (PSAK) No. 16. This research uses a qualitative descriptive analysis technique, which aims to determine the actual situation that occurs in the management of fixed assets at CV. Hati Muliya by collecting data, doing data reduction, concluding and providing suggestions. The results of this research indicate that generally the management of fixed assets CV. Hati Muliya was in accordance with PSAK No. 16 whether it is regarding the classification of fixed assets, recognition of fixed assets, measurement of fixed assets, depreciation of fixed assets, derecognition of fixed assets, presentation and disclosure of fixed assets.
PENGARUH OPINI AUDIT GOING CONCERN, PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP PERGANTIAN AUDITOR PERUSAHAAN MANUFAKTURYANG TERDAFTAR DI BURSA EFEK INDONESIA HS, Sri Wahyuni
Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 1 (2024): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v8i1.840

Abstract

This study aims to determine: (1) Effect of Going Concern Audit Opinion on AuditorSubstitution, (2) Effect of Management Change on Auditor Turnover, (3) Effect ofFinancial Distress on Auditor Substitution, (4) Effect of Company Size on AuditorSubstitution in Manufacturing Companies listed on the Indonesia Stock Exchange in2015-2017. This type of research is a comparative causal study with an ex post factoapproach. Samples were taken using purposive sampling technique. The sampleamounted to 67 companies from 136 manufacturing companies listed on the IndonesiaStock Exchange in 2015-2017, so the research data analyzed amounted to 201. The data analysis techniques used were descriptive statistics and logistic regression. Based on the results of this study indicate that (1) Going Concern Audit Opinion variables issued from the Model because of the distribution of Homogeneous date so that it cannot issue results (2) Management Change has a negative and not significant effect on Auditor Substitution, this is indicated by a regression coefficient of - 0,150% and a significance value of 0,719 (0,719 0,05) (3) Financial Difficulties have a negative and significant effect on Auditor Substitution, this is indicated by a regression coefficient of -0,598 and a significance value of 0,044 (0,044 0,05). (4) Company size has a positive and not significant effect on Auditor Substitution, this is indicated by a regression coefficient of -0.013 and a significance value of 0.633 (0.633 0.05).
Co-Authors Rianthy, Gina Anggi