cover
Contact Name
Nur Sandi Marsuni
Contact Email
nursandimarsuni@gmail.com
Phone
+6285796461067
Journal Mail Official
invoice@unismuh.ac.id
Editorial Address
JL. SULTAN ALAUDDIN NO.259
Location
Kota makassar,
Sulawesi selatan
INDONESIA
INVOICE : JURNAL ILMU AKUNTANSI
ISSN : 27146359     EISSN : 27146340     DOI : https://doi.org/10.26618/inv.v3i1
Core Subject : Economy,
Invoice: Journal of Accounting Science has p-ISSN 2714-6359 and e-ISSN 2714-6340 published by the Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Accounting Science. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of Accounting. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of accounting which is published twice a year, in March and September. of the Invoice journal includes Financial Accounting (Financial Accounting), Audit Accounting (Auditing), Islamic Financial Accounting, Cost Accounting (Cost Accounting), Management Accounting (Management Accounting), Tax Accounting (Tax Accounting), International Accounting (International Accounting) , Accounting for Non-Profit Institutions (Non-Profit Accounting), Budget Accounting (Budgeting Accounting), Government Accounting / Public Sector (Goverment Accounting), Accounting System (Accounting System) Invoice: Journal of Accounting Science have been singgle reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on recommendations from peer reviewers.
Articles 2 Documents
Search results for , issue "Vol. 3 No. 2 (2021): September 2021" : 2 Documents clear
PENGARUH LINGKUNGAN KELUARGA,PENGHARGAAN FINANSIAL, DAN GENDER TERHADAP MINAT BERKARIR MENJADI AKUNTAN PUBLIK Astina Ningsih, Baiq Nani
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i2.6033

Abstract

This study aims to determine the influence of the Family Environment, Financial reward, And Gender Against the wishes of his Career to Be certified Public Accountants (Case Study On Accounting Students of the University Sarjanawiata Tamansiswa). The research method used is a quantitative method that is Multiple Regression Analysis. the sampling method using purposive sampling with a total sample of 127 people. The type of data used is primary data. Tools of analysis used in this research is the application of SPSS software 18.0. The results obtained are (1) the family environment significantly influence the interest into public accounting. (2) award financial have a significant positive impact interest to become a public accountant. (3) the influence of gender on student interest in a career as a public accountant in this study is not supported. This suggests that in this study, gender did not have a positive and significant impact on student interest in a career as a public accountant.Keywords: Public Accountants, Gender, family Environment, Award financial.
PENGARUH AKUNTABILITAS, SKEPTISME PROFESIONAL, KOMPETENSI AUDITOR, DAN E-AUDIT TERHADAP KUALITAS HASIL AUDIT PADA KANTOR INSPEKTORAT DAERAH KOTA MAKASSAR Hilman, Nurfadhilah; Laekkeng, Mursalim; Amiruddin, Amiruddin
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i2.6036

Abstract

This study aims to examine and analyze the effect of accountability, professional skepticism, auditor competence and e-audit on the quality of audit results at the Makassar City Regional Inspectorate Office. The hypothesis of this study is that accountability, professional skepticism, auditor competence and e-audit have a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. The data used in this study are primary data in the form of respondent's assessment of accountability, professional skepticism, auditor competence, e-audit, and quality of audit results at the Makassar City Regional Inspectorate Office, with a population of 35 auditors and a sample of 31 auditors. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and coefficient of determination test. The results showed that: (1) accountability had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (2) professional skepticism had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (3) auditor competence has a positive and insignificant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; and (4) e-audit had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. This means that auditor accountability, auditor professional skepticism, and e-audit can support the improvement of the quality of audit results.Keyword: Accountability, Professional Skepticism, Auditor Competence, E-Audit and Quality of Audit Results

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