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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business NUSANTARA : Jurnal Ilmu Pengetahuan Sosial International Journal of Public Budgeting, Accounting and Finance Management Studies and Entrepreneurship Journal (MSEJ) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING ProBisnis : Jurnal Manajemen Gemilang: Jurnal Manajemen dan Akuntansi The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Conference on Sciences Development and Technology Proceedings of The International Conference on Business and Economics 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
Yulisfan
Universitas Pembangunan Panca Budi
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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

 1 
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.
Co-Authors Abdul Habib Sitompul Adilla Fiqria Agustina Indriani Asriani, Linda Dedi Agus Pratikno ERLINA Fachri, Fadhlan Faurini, Novi Felix Liong Fildzah Shabrina Flora Flora, Flora Florensia Florensia Idhar Yahya Irvania Cherry Ismail M Irsan Nasution M. Irsan Nasution Nabila Indah Sary Naila Lizanty Khair Harahap Namira Ufrida Rahmi Namira Ufrida Rahmi Nur Aziza Nur Azizah Rimba Shimanjuntak Rimba Simanjuntak Rina Ananda Sheyla Tri Vanny Surya, Vennessa Syari, Meilya Evita Wang, Steffany Wiliam, Gloria Yola Dwi Afila Zebua, Totona Berkat Elsuran Zulkarnain