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Muhammad Sapril Sardi Juardi
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jiap@uin-alauddin.ac.id
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+6285343895705
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jiap@uin-alauddin.ac.id
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Office Address: Department of Accounting Faculty of Economics and Business Islam (FEBI) State Islamic University (UIN) Alauddin Makassar Jl.H. M. Yasin Limpo No. 36 Samata, Gowa, Sulawesi Selatan Phone: (0411)841879 Fax: (0411)8221400 Email: jiap@uin-alauddin.ac.id
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INDONESIA
Jurnal Ilmiah Akuntansi Peradaban
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 24413017     EISSN : 25979116     DOI : 10.24252/jiap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji berbagai ilmu akuntansi konvensional dan akuntansi syariah yang berupaya menyajikan hasil hasil riset ilmiah dari pada ilmuan, professional, sarjana dan peneliti untuk dipublikasikan dan disebarluarkan melalui edisi cetak maupun Open Journal System.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 12 Documents
 1   2 
Search results for , issue "Vol 9 No 2 (2023)" : 12 Documents clear
Pengaruh Tekanan, Kompleksitas Tugas Dan Pengalaman Auditor Terhadap Audit Judgement Hajering, Hajering; Su’un, Muhammad; Muslim, Muslim
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.44206

Abstract

The purpose of this research is to examine and analyze the influence of compliance pressure, task complexity, and auditor work experience on audit judgement. The population in this study comprises all auditors working at the South Sulawesi Representative Office of the Supreme Audit Agency (BPK) in Makassar, totaling 95 individuals. The data source used is primary data, collected directly from respondents using a questionnaire instrument. Data analysis methods to be employed include descriptive statistical analysis, validity testing, reliability testing, classic assumption testing, as well as hypothesis testing through multiple linear regression analysis, coefficient of determination test, t-test, and F-test. The research findings indicate that the variables of compliance pressure, task complexity, and work experience have a positive and significant influence on audit judgement. Keyword: Compliance Pressure, Task Complexity, Work Experience
Bank Soundness Level Analysis With The RGEC Approach Rahman, Abdul; Muslim, Muslim
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.44208

Abstract

This study aimed to determine the soundness level of banks using the rgec approach at Bank Agro, Bank Bukopin, and Bank BTN in the period 2016 -2018. This research evaluates four RGEC factors including Risk Profile factors through NPL and LDR ratios, Good Corporate Governance factors, Earning factors through ROA and NIM ratios, and Capital factors through CAR ratios. The population in this study are conventional banks listed on the Indonesia Stock Exchange from 2016 to 2018. Sampling was carried out in this study using purposive sampling. Based on the criteria set, the number of samples obtained is 3 companies. The data source used in this study is secondary data obtained from the company's annual financial reports published by each bank through the website of each bank. The data obtained in this study were analyzed descriptively. The results of this study indicate that the 3 banks, namely Bank Agro, Bank Bukopin and Bank BTN in the period 2013 to 2015 were overall healthy according to the RGEC approach. Keyword:

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