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<![CDATA[Determinan Kinerja Auditor : Survey pada Auditor di Kantor Akuntan Publik ]]>
<![CDATA[Teri]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i2.93
<![CDATA[This study aims to analyze audit structure and job satisfaction in determining auditor performance. The survey was conducted on auditors who work at Public Accounting Firms in Makassar City. Data collection using questionnaire techniques and samepl extraction techniques is a saturated sampling technique. The number of samples taken was 33 respondents. The data analysis method uses multiple linear regression techniques. The results of the study show that audit structure and job satisfaction have a significant positive effect on auditor performance.]]>
<![CDATA[Pengaruh Human Capital dan Structural Capital Terhadap Kinerja Keuangan Perusahaan Perbankan Konvensional ]]>
<![CDATA[Aldi Riady]]>;
<![CDATA[Radja, Muh. Jusuf]]>;
<![CDATA[Muchtar, Hasyim]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i2.94
<![CDATA[The purpose of this study is to analyze the effect of human capital and structural capital on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange with an observation period of 2019-2021. To achieve this goal, data collection techniques are used through documentation obtained through the website www.idx.co.id. Data analysis techniques used descriptive analysis, classical assumption test, multiple regression analysis and hypothesis testing. The results of the study found that human capital (VAHU) had a positive and significant effect on financial performance (ROA). Meanwhile, structural capital has a negative and insignificant effect on financial performance (ROA) in Conventional Banking companies listed on the Indonesia Stock Exchange for the period 2019 to 2021]]>
<![CDATA[Pengaruh Pengalaman Audit, Skeptisisme Profesional, Dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Fraud ]]>
<![CDATA[Stefani Tanus]]>;
<![CDATA[Anwar]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i2.95
<![CDATA[This research was conducted to determine the influence of audit experience, professional skepticism, and time pressure on auditor’s ability to detect fraud at the regional inspectorate of south sulawesi province. The data source in this research is primary data in the form of answers to a questionnaire to the auditor of the regional inspectorate of south sulawesi province. The sampling method in thisr esearch used the saturated sample method and from this method 41 samples met the criteria. The data analysis technique in this research uses multiple linear regression analysis, where there search results show that the audit experience, professional skepticism, and time pressure have a significant positive effect on the auditor’s ability to detect fraud]]>
<![CDATA[Peran Reviu Laporan Keuangan oleh Inspektorat terhadap Akuntablitas Laporan Keuangan : Survey pada Auditor di Inspektorat Pemerintah Sulawesi Selatan ]]>
<![CDATA[Fachri]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i2.96
<![CDATA[This study aims to analyze the role of financial statement review by the inspectorate on the accountability of government financial statements. The survey was conducted on auditors working at the South Sulawesi government inspectorate totaling 49 auditors. Data collection uses questionnaire techniques. Data analysis uses simple regression analysis. The results of the study show that the review of the inspectorate's financial statements has a positive and significant effect on the accountability of financial statements]]>
<![CDATA[Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Spiritual Dan Kecintaan Pada Uang Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan ]]>
<![CDATA[Eldi]]>;
<![CDATA[Rinaldy, Syiar]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i3.97
<![CDATA[his research aims to test the understanding of the accountant's code of ethics, spiritual intelligence, love of money on the ethical perceptions of accounting students regarding the ethical perceptions of accountants. The population was Stiem Bongaya accounting students class 2020, 2021 and 2022. The sampling technique used was Purposive Sampling. Thus, the number of samples used in this research was 175 accounting students. The analysis technique used is multiple linear regression. The results of the questionnaire data have been tested with classical instruments and assumptions in the form of normality, heteroscedasticity and multicollinearity assumptions. The data analysis method uses multiple linear regression techniques. The results of this research show that understanding the professional code of ethics for accountants has a positive effect, while spiritual intelligence and love of money have a negative effect on students' ethical behavior.]]>
<![CDATA[Pengaruh Stres Kerja dan Pemberian Insentif Terhadap Turnover Intention Karyawan : Survey Pada Rumah Sakit di Gowa ]]>
<![CDATA[Rasyid Rahman]]>;
<![CDATA[Darwis, Muhammad Irwan]]>;
<![CDATA[Stambul, Muh. Idrus]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i3.98
<![CDATA[This research aims to examine and analyze the influence of work stress and incentives on employee turnover intention at Yapika Gowa General Hospital. The type of research used in this research is quantitative research. The sample in this study was 65 respondents. This research uses multiple linear regression analysis techniques with the help of the SPSS program and data obtained from questionnaires distributed to employees of the Yapika Gowa General Hospital. The results of this research show that partially Job Stress has a significant positive effect on Turnover Intention and the Incentive variable has a negative effect on Turnover Intention at the Yapika Gowa General Hospital.]]>
<![CDATA[Analisis Pengaruh Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) dan Efisiensi Operasi (BOPO) terhadap Kinerja Keuangan Pasca Pandemi Covid-19 pada Beberapa Bank yang Tercatat di Bursa Efek Indonesia ]]>
<![CDATA[Sitti Masyita]]>;
<![CDATA[Sarmila]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i3.99
<![CDATA[The purpose of this study is to test and analyze the effect of Loan to Deposit Ratio (LDR) on Financial Performance After the Covid-19 Pandemic in several banks listed on the Indonesia Stock Exchange. To test and analyze the effect of Capital Adequacy Ratio (CAR) on Post-Covid-19 Pandemic Financial Performance in several banks listed on the Indonesia St ock Exchange. To test and analyze the effect of Operating Efficiency (BOPO) on Financial Performance After the Covid-19 Pandemic in several banks listed on the Indonesia Stock Exchange. To achieve this goal, data collection techniques are used through documentation obtained through www.idx.co.id website. Data analysis techniques use descriptive analysis, classical assumption testing, multiple regression analysis and hypothesis testing. The findings of this study show that the Loan to Deposit Ratio (LDR) has a positive and significant effect on financial performance (ROA) after the Covid-19 in several banks listed on the IDX. The Capital Adequacy Ratio (CAR) has a positive and significant effect on financial performance (ROA) after the Covid-19 pandemic in several banks listed on the IDX. Operating expenses to operating income have a negative and significant effect on financial performance (ROA) after the Covid-19 pandemic in several banks listed on the IDX]]>
<![CDATA[Perilaku Fraud dalam Kerangka Fraud Triangle : Survey Pada Aparatur Pemerintah Desa ]]>
<![CDATA[Aidah Ibrahim]]>;
<![CDATA[Sufiati]]>;
<![CDATA[Pura, Rahman]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i3.101
<![CDATA[This study aims to analyze the influence of fraud triangle on fraud behavior in village governments. The survey was conducted. The population of this study is the total number of Village Officials in Central Adonara District, East Flores Regency, a total of 65 Village Officials, while the sample taken is 65 respondents using the saturated sample technique. The data collection technique uses questionnaire techniques and data analysis techniques use multiple linear regression. The results of the study show that pressure, opportunity and rationalization have a positive and significant effect on fraud behavior.]]>
<![CDATA[Pengaruh Time Budget Pressure dan Risiko Audit Terhadap Penghentian Prematur Atas Prosedur Audit Pada Kantor Akuntan Publik di Kota Makassar ]]>
<![CDATA[Eva Marin Sambo]]>;
<![CDATA[Ariputra, Edhan]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i3.102
<![CDATA[The purpose of this study is to determine the effect of Time Budget Pressure and Audit Risk on Premature Termination of Audit Procedures at Public Accounting Firms in Makassar City. Data collection uses primary data obtained from questionnaires. Determination of the sample using the saturated sample method, so that the sample in this study were 40 respondents. The results of the questionnaire have been tested for validity and reliability, and have also been tested for classic assumptions in the form of normality assumptions, heteroscedasticity assumptions, and multicollinearity assumptions. Methods of data analysis using multiple regression analysis. The research results show that Time Budget Pressure has a positive and significant effect on Premature Termination of Audit Procedures and Audit Risk does not have a positive and significant effect on Premature Termination of Audit Procedures.]]>
<![CDATA[Dampak Pendapatan Asli Daerah, Transfer Ke Daerah Terhadap Kemandirian Fiskal Provinsi Maluku: Case Study Provinsi Maluku ]]>
<![CDATA[Liline, Ledy Jeane]]>;
<![CDATA[Khaeril]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v3i3.104
<![CDATA[The Maluku Province, like many other regions in Indonesia, still heavily relies on transfers from the central government to finance its expenditures. This dependency can limit fiscal autonomy and the region's flexibility in managing its budget according to local needs.This study aims to examine the impact of Regional Original Revenue (PAD), Transferred to the regions (TKD) on the Fiscal Independence of Maluku Province. Research Methods Applied quantitative research. With a literature review and description of the financial statements of the Maluku Provincial Budget Realization during the year period (2018-2022), and analyzed with several formulas on Fiscal Independence and Regional Independence Index.The results of the study show that: (1) The degree of fiscal decentralization of the Maluku Provincial Government during 2018-2022, is still "lacking" and "adequate". (2) The Maluku Provincial Government's Fiscal Independence Index during 2018-2022 is at the level of "not yet independent" and "towards independence".]]>
