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Insan Cita Bongaya Research Journal
Published by Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
ISSN : -     EISSN : 28077911     DOI : 10.70178
Core Subject : Economy,
Economics, Econometrics & Finance
ICBRJ: Insan Cita Bongaya Research Journal merupakan jurnal yang dikelola oleh Korps Alumni HMI (KAHMI) Rayon STIEM Bongaya. Menerbitkan artikel penelitian pada bidang Ekonomi, Manajemen, dan Akuntansi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 88 Documents
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Pengaruh Profitability, Non-Debt Tax Shield, Growth Opportunity, Corporate Tax Rate Terhadap Capital Structure Pada Perusahaan Manufaktur Yang Terindeks BEI Periode 2018-2022 Andhika Perkasa F; Suwito; Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.83

Abstract

This study aims to examine the effect of profitability, non-debt tax shield, growth opportunity, coprporate tax rate on capital structure. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (BEI). With 115 samples selected using purposive sampling techniques.This study uses multiple linear regression models. The results of the study indicate that Profitability has no effect on Capital Structure. Non-Debt Tax Shield has no effect on Capital Structure. Growth Opportunities have a positive effect on Capital Structure. Corporate Tax Rate has no effect on Capital Structure
Pengaruh Pemberian Insentif dan Pengalaman Kerja terhadap Kinerja Pegawai pada Politeknik Pelayaran Barombong Masyita, Sitti; Wulandari, Usna
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.84

Abstract

This research was conducted at the Barombong Shipping Polytechnic. The address is Jalan Permandian Alam No.1, Barombong, Tamalate District, Makassar City, South Sulawesi 90225. The research time is planned to be approximately 2 months. The population in this study were civil servants at the Barombong Shipping Polytechnic with a total of 105 civil servants. So the sample size required in this research is 51 respondents. From the output results carried out in the first hypothesis, it can be concluded that giving incentives does not have a significant effect on employee performance. This means that providing incentives is not a measuring tool that can improve employee performance. 2. From the results of the regression test carried out on the second hypothesis, it can be concluded that work experience has a positive and significant effect on employee performance. This means that the better an employee's work experience will influence the employee's performance and will provide positive things to the agency. 3. From the results of the regression test carried out on the third hypothesis, it can be concluded that providing incentives and work experience simultaneously influence employee performance. This means that the provision of incentives and the work experience that employees have will influence employee performance and the better their performance will be and will improve employee performance
Pengaruh Efektifitas Sistem Pengendalian Intern dan Good Coorporate Governance Terhadap Kecenderungan Fraud pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Dahyuni Darwis; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.85

Abstract

This study aims to determine the influence of the effectiveness of the internal control system and good governance on fraud tendencies in the Bantaeng Regency Regional Financial and Asset Management Revenue Office. Data collection using primary data obtained from questionnaires using purposive sampling techniques. The population is all employees of the Bantaeng Regency Financial and Asset Management Revenue Office, while the sample taken amounted to 77 respondents. The number of data analyzed was 52 data. The data analysis method uses multiple regression techniques. The results showed that the internal control system had a significant negative effect on fraud tendencies and good corporate governance had a significant negative effect on fraud tendencies.
Pengaruh Transparansi dan Akuntabilitas Publik Terhadap Kinerja Pelayanan pada Rumah Sakit Daerah Massenrempulu Kabupaten Enrekang Iis Nurnatasyiah h; Djamali, Hisnio
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.86

Abstract

This study aims to analyze the effect of transparency and public accountability on service performance at Massenrempulu Regional Hospital, Enrekang Regency. The sampling technique uses a simple random sampling method. The sample taken as respondents amounted to 64 employees. Data were collected using questionnaire techniques. The analysis method uses multiple linear regression. The results showed transparency and public accountability for service performance.
Pengaruh Disclosure dan Opini Audit Tahun Sebelumnya terhadap Penerimaan Opini Going Concern pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Yunita Udin; Sufiati
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.87

Abstract

This study aims to analyze the effect of disclosure and audit opinion of the previous year on the receipt of going concern audit opinion. Data collection using secondary data obtained from www.idx.co.id using purposive sampling techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange totaling 150 companies, while the sample obtained amounted to 35 companies with observational data from 1 year of observation. The data analysis method uses logistic regression analysis techniques. The results showed that disclosure had a significant negative effect and the previous year's audit opinion had a significant positive effect on the going concern opinion
Pengaruh Kompetensi Auditor Terhadap Kualitas Audit pada Kantor Akuntan Publik Di Kota Makassar Rio Januara; Sahidah
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.88

Abstract

This study aims to examine the effect of competence on audit quality at the public accounting firm in Makassar City. The approach that is used in this thesis is quantitative research. The population in this study is the Public Accounting firm in Makassar city. The sample is 32, and the data were analyzed by using simple linear regression analysis. Based on the analysis, the value of the dependent variable was obtained from the questionnaire by using likert scale The research result shows that the competence does not influence the audit quality significantly.
Determinan Pendeteksian Kecurangan Penyajian Laporan Keuangan : Studi Empiris pada Inspektorat Provinsi Sulawesi Selatan Fera Firyal Thahir
Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i2.89

Abstract

This study aims to analyze the influence of understanding good governance and the expertise of internal auditors on the detection of fraud in the presentation of financial statements. at the South Sulawesi Provincial Inspectorate. Understanding good governance, and the expertise of internal auditors as independent variables and fraud detection as dependent variables. The population in this study is all auditors who work at the South Sulawesi Provincial Inspectorate. Sampling was carried out using the Nonprobality Sampling method, and the number of samples was 41 respondents. The collection method uses primary data obtained from the distribution of questionnaires. The data analysis technique used in this study is multiple regression analysis technique. The results of the study showed that the understanding of good governance had no effect and the expertise of internal auditors had an effect on the detection of fraud in the presentation of financial statements.
Pengaruh Kompetensi, Independensi, dan Moral Reasoning Auditor Terhadap Kualitas Audit : Studi pada Kantor Inspektorat Provinsi Sulawesi Selatan Muh Alif Saputra; Basmar, Nur Azizah
Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i2.90

Abstract

This study aims to test whether Competence, Independence, and Moral reasoning of auditors affect the quality of audits at the South Sulawesi Provincial Inspectorate Office. Data collection uses primary data in the form of questionnaires. The population used in this study is auditors who work at the Regional Inspectorate office of South Sulawesi Province which totals 35 auditors. The sampling technique uses saturated samples. So the number of samples used in this study is 35 auditors. Data analysis in this study uses descriptive statistics, validity and reliability tests and classical assumption tests. The data analysis method in hypothesis testing uses multiple linear regression analysis. The results of the study showed that competence had a significant positive effect on audit quality, independence had a significant positive effect on audit quality and auditor moral reasoning had a significant positive effect on audit quality
Pengaruh Partisipasi Anggaran dan Akuntabilitas Publik Terhadap Kinerja Aparatur Nur Wahdha Hijriyah Haiqal; Mappamiring
Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i2.91

Abstract

This study aims to test and analyze the effect of budget participation and public accountability on the performance of the apparatus in the Gowa District Financial and Asset Management Agency. Data collection used primary data obtained from filling out questionnaires using saturated sample techniques (census). The population in this study was the entire State Civil Apparatus (ASN) working at the Gowa Regency Regional Financial and Asset Management Agency which amounted to 34 people, while the sample taken by the number of observations was 34 people. The data obtained were analyzed using multiple linear regression analysis. The results showed that budget participation has a positive and significant effect on the performance of the apparatus, public accountability has a positive and significant effect on the performance of the apparatus
Sistem Pengendalian Internal dalam Akuntabilitas Laporan Keuangan Pemerintah Sigit Sugiarto
Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i2.92

Abstract

This study aims to determine the influence of the government's internal control system on the accountability of the South Sulawesi government's financial statements. The data collection technique uses primary data obtained from questionnaires. The population in this study is all auditors who work at the South Sulawesi Inspectorate Office. The sampling technique in this study uses a saturated sampling technique so that the number of samples is 49 respondents. The data analysis method uses a simple linear regression analysis method. The results of the study show that the Government Internal Control System has a positive and significant effect on the Accountability of Government Financial Statements

Page 6 of 9 | Total Record : 88

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