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All Journal Paradoks : Jurnal Ilmu Ekonomi Atestasi : Jurnal Ilmiah Akuntansi
Hanif AR, Muh Amir
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Economics, Econometrics & Finance Social Sciences

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The Influence of Accountability, Transparency, and Moral Reasoning on the Audit Quality of the Inspectorate of West Sulawesi Province Hanif AR, Muh Amir; Nirwana, Nirwana; Darmawati, Darmawati
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1014

Abstract

High-quality audits are essential for fostering transparency and accountability in public financial management, ultimately enhancing public trust. This study examines the effects of accountability, transparency, and moral reasoning on audit quality at the Inspectorate of West Sulawesi Province. Data were collected from 50 auditors with an 80% response rate using a quantitative approach and survey method. The results reveal that accountability and transparency significantly influence audit quality, while moral reasoning shows no significant effect. These findings align with agency theory, highlighting the role of transparency and accountability in reducing information asymmetry. The study emphasizes the need for policies that strengthen accountability and transparency in public sector audits. The results provide practical implications for improving audit quality and serve as a foundation for future research with broader scope and additional variables.
The Effect of Transfer Pricing and Firm Size on Financial Performance with Liquidity as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange (IDX) Hanif AR, Muh Amir; Usman, Asri; Alimuddin, Alimuddin
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1015

Abstract

Manufacturing companies listed on the Indonesia Stock Exchange (IDX) face challenges in improving financial performance amidst global competition. Transfer pricing is used to optimize profits, while firm size is believed to affect operational stability. This study aims to examine the impact of transfer pricing and firm size on financial performance, with liquidity as a moderating variable. The research utilizes secondary data from financial statements for the 2021-2023 peri-od. The analysis method employed is Moderated Regression Analysis (MRA) to evaluate direct effects and the interaction of the moderating variable. The results show that transfer pricing has a positive and significant impact on financial performance, while firm size does not significantly influence it. Additionally, liquidity does not moderate the relationship between independent var-iables and financial performance. This study highlights the importance of transfer pricing as a fi-nancial efficiency strategy without reliance on liquidity as a moderating factor.
Peran Informasi Akuntansi dalam Pasar Modal: Tinjauan Sistematis Literatur tentang Pengambilan Keputusan Investor dan Relevansi Laba Hanif AR, Muh Amir; Sofyan, Diva Rayhanun Raya; Indrijawati, Aini; Ferdiansah, Muhammad Irdam
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1481

Abstract

Tujuan: Penelitian ini bertujuan untuk mengevaluasi secara menyeluruh peran informasi akuntansi dalam pengambilan keputusan investor, dengan fokus pada relevansi laba dalam konteks pasar modal. Studi ini menyoroti dinamika perilaku investor modern dan perubahan lanskap pelaporan keuangan akibat perkembangan teknologi dan standar akuntansi global. Desain Penelitian dan Metodologi: Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) berdasarkan pedoman PRISMA. Sebanyak 20 artikel ilmiah bereputasi dari jurnal Q1 dan Q2, berbahasa Inggris, yang diterbitkan antara tahun 2013 hingga 2025, dianalisis untuk mengidentifikasi pola temuan, tren metodologis, serta kesenjangan penelitian mengenai informasi akuntansi dan keputusan investasi. Hasil dan Pembahasan: Hasil analisis menunjukkan bahwa laba tetap menjadi indikator utama dalam menilai nilai perusahaan. Namun, relevansi laba dipengaruhi oleh faktor psikologis investor, adopsi IFRS, dan kemajuan teknologi informasi. Digitalisasi sistem informasi akuntansi meningkatkan kualitas dan ketepatan waktu data, memperkuat kegunaan informasi bagi investor. Pendekatan lintas-disiplin menjadi kunci untuk memahami keterkaitan antara akuntansi, perilaku pasar, dan teknologi. Implikasi: Penelitian ini mendorong penguatan regulasi pelaporan keuangan, peningkatan literasi investor, dan pemanfaatan teknologi untuk transparansi dan efisiensi pelaporan. Temuan ini memberikan kontribusi konseptual dan praktis bagi pengambil kebijakan, akademisi, dan pelaku pasar dalam menciptakan ekosistem investasi yang responsif dan berbasis data.
Co-Authors Darmawati Darmawati Ferdiansah, Muhammad Irdam Indrijawati, Aini Nirwana, Nirwana Sofyan, Diva Rayhanun Raya Usman, Asri