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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Ilmiah Manajemen dan Bisnis 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).
Analisis Pengaruh Indikator Risiko Fraud (Faktor Segitiga Kecurangan) terhadap Opini Audit Pada Perusahaan Publik di Sektor Jasa Keuangan HS, Sri Wahyuni; Iskandar, Sultan; Tiblola, Jordan
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13106

Abstract

Studi ini didesain untuk mengevaluasi dampak dari elemen-elemen risiko kecurangan, yang meliputi Tekanan, Peluang, dan Rasionalisasi, terhadap opini audit pada entitas publik di sektor jasa finansial. Pendekatan metodologi yang diterapkan adalah kuantitatif, memanfaatkan teknik analisis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS. Data dikumpulkan dari 50 partisipan yang terdiri dari auditor eksternal dan internal pada perusahaan publik di industri jasa keuangan. Temuan studi mengindikasikan bahwa Tekanan, Peluang, dan Rasionalisasi memiliki pengaruh yang positif dan substansial terhadap Opini Audit. Koefisien determinasi (R²) sebesar 0,612 menunjukkan bahwa ketiga variabel prediktor secara kolektif mampu menerangkan 61,2% dari variabilitas dalam Opini Audit. Sisanya sebesar 38,8% dipengaruhi oleh variabel-variabel lain yang tidak termasuk dalam kerangka penelitian ini. Temuan ini menegaskan pentingnya peran pengendalian internal, pengelolaan tekanan organisasi, serta pembinaan budaya etis dalam meminimalkan risiko kecurangan yang dapat memengaruhi hasil audit.
Generation Y Employees Saving Behaviour: Finance Technology-enabled Services in South Sulawesi, Indonesia Rohani, Rohani; HS, Sri Wahyuni; Asriyana, Asriyana; Ilyas, Muh. Indra Fauzi
Jurnal Ilmiah Manajemen & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v10i2.7037

Abstract

This study was motivated by the low level of saving behavior among millennial workers in the formal sector, despite their broad access to digital financial services. The purpose of this research was to analyze the determinants of saving behavior among millennial employees in South Sulawesi by emphasizing the roles of financial literacy, financial product knowledge, and technology-enabled financial services innovation as a mediating variable. A quantitative approach with a survey method was employed, and the sampling technique used was purposive sampling, involving 316 respondents working in the formal sector across Makassar City, Gowa Regency, and Maros Regency. Data were collected through a five-point Likert-scale questionnaire measuring four key constructs: financial literacy, financial product knowledge, technology-enabled financial services innovation, and saving behavior. The data were analyzed using Structural Equation Modeling (SEM) with AMOS software. The results indicated that both financial literacy and financial product knowledge had positive and significant effects on saving behavior, either directly or indirectly through technology-enabled financial services innovation. Financial product knowledge exerted the strongest influence on saving behavior. The study contributed theoretically by integrating the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) to explain financial behavior among millennials in a developing country context. Practically, the findings provided insights for financial institutions and policymakers to design integrated financial literacy programs and digital financial innovations that effectively promote sustainable saving behavior in the digital economy era.
Co-Authors Asriyana, . Iskandar, Sultan Rianthy, Gina Anggi Rohani Rohani Tiblola, Jordan