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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 177 Documents
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Kejelasan Sasaran Anggaran pada Akuntabilitas Kinerja Instansi Pemerintah : Survey pada Pemerintah Daerah Kabupaten Gowa Wahyu
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.117

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah. Survey dilakukan di 16 Organisasi Perangkat Daerah (OPD) berbentuk Dinas di Kabupaten Gowa dengan 45 jumlah responden/sampel. Teknik pengumpulan data menggunakan kuesioner dan analisis data menggunakan teknik analisis regresi. Hasil penelitian menunjukkan bahwa kejelasan sasaran anggaran tidak berpengaruh terhadap akuntabilitas kinerja instansi pemerintah. Hal ini berarti kejelasan sasaran anggaran bukan yang menjadi tolak ukur dalam menentukan kualitas sebuah laporan akuntabilitas instansi pemerintah.
Peran Agency Cost dan Operating Capacity atas Financial Distress Eva Marin Sambo
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.118

Abstract

Penelitian ini bertujuan untuk menguji pengaruh agency cost dan operational capability terhadap financial distress. Penelitian dilakukan pada perusahaan Manufaktur sektor Food & Beverage yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Jumlah sampel sebnayak 31 perusahaan dan data laporan keuangan diobservasi selama 3 tahun sehingga jumlah data yang diobservasi sebanyak 93 laporan keuangan. Analisis data menggunakan teknik analisis reegresi berganda. Hasil penelitian menunjukkan agency cost tidak berpengaruh financial distress, sementara operating capability berpengaruh positing signifikan terhadap financial disstress
Kompetensi dan Indepedensi Auditor dalam Kualitas Audit : Survey pada Auditor Inspektorat Kabupaten Pinrang: - Khaeril; Firmansyah, Fajar
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.119

Abstract

Abstract. This study aims to test and analyze the influence of auditor competence and independence on audit quality. The survey was carried out on the Government Internal Supervisory Apparatus (APIP), namely the auditor of the Pinrang Regency regional inspectorate. Sample withdrawal used the saturated sample technique, so that the total sample was 63 auditors. Data collection used the saturated sample technique. Data analysis used multiple regression analysis techniques. The results of the study show that auditor competence has a significant positive effect on audit quality. Meanwhile, the independence of the auditor has no effect on the quality of the audit. Keywords: Competence, Independence, Auditor, Audit quality
Laba Perusahaan dan Analisis Faktor-Faktor yang Memengaruhinya Djamali, Hisnol; Alhamidi, Muhammad Irwan
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.120

Abstract

This study aims to test and analyze the influence of premium income and underwriting results on the company's profit. The research was conducted on insurance companies listed on the Indonesia Stock Exchange which amounted to 15 companies with the number of documents in the form of financial statements observed for 3 years, so that the number of documents (observation data) was equal (15 x 3) = 45 financial statement documents. The data collection method uses documentation in the form of financial statements. Multiple linear regression data analysis techniques with SPSS application. The results of the study show that investment results have no effect on the company's profits. The results of underwriting have no effect on the company's profit. Keywords: Investment yield, underwriting yield, company profit
Pendapatan Premi, Risk Based Capital dan Laba Perusahaan : Studi pada Perusahaan Asuransi yang Terdaftar pada Bursa Efek Indonesia Hidayat, Syarif
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.121

Abstract

This study aims to test and analyze the influence of premium income and risk based capital. The research was conducted on insurance companies listed on the Indonesia Stock Exchange in 2020-2022 using the purposive sampling method, so that the sample number for this study is 45 financial statement data of insurance companies listed on the IDX for 3 years. The analysis method used in this study is linear regression analysis. The results of the study show that premium income has no effect on the company's profit. Risk-based capital has a significant positive effect on the company's profit
Sistem Pengendalian Internal, Kepuasan Kerja dan Kecenderungan Kecurangan Akuntansi : Survey pada Bank Sulselbar Cabang Sinjai Fatahuddin, Ahmad; Liline, Ledy Jeane
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.122

Abstract

Accounting fraud has received a lot of public attention as a dynamic that is the center of attention for business people. This study aims to test and analyze the influence of internal control systems and job satisfaction on the tendency of accounting fraud. The research was conducted on employees of Bank Sulsebar Sinjai Branch. Data collection used a questionnaire technique and the number that could be collected and analyzed as many as 45 questionnaires from 45 respondents/employees who filled out the questionnaire. To conduct data analysis, multiple regression analysis was used using the SPSS application to process data. The results of the study show that the internal control system has a negative effect on the tendency of accounting fraud. Job satisfaction has a negative effect on the tendency of accounting fraud
Pengaruh Good Governance dan Pengendalian Internal Terhadap Kinerja Keuangan Desa di Desa Batu Putih Kecamatan Mallawa Kabupaten Maros Khaeril, Khaeril; Ruslan, Ruslan; Lomban, Marcelina
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.124

Abstract

Abstract : The Influence of Good Governance and Internal Control on Village Financial Performance in Batu Putih Village, Mallawa District, Maros Regency. Marcelina Lomban. Et.al ( 2024 ) This study aims to identify the Influence of Good Governance and Internal Control on Village Financial Performance in Batu Putih Village, Mallawa District, Maros Regency. The type of data used in this study is primary data obtained through questionnaire filling. The respondents were Village Officials, BPD, Hamlet Heads, State Apparatus, Village Youth and Village Communities in Batu Putih Village, Mallawa District, Maros Regency. The total number of respondents was 45 people. This study uses a type of quantitative research with a descriptive approach. The data collection method uses a questionnaire with a Likert scale. The data that has been collected is processed and analyzed through the SPSS application using instrument tests, tests, classical assumption tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, and hypothesis tests and then an interpretation is made for the research results. The results of the study show that good governance has a positive and insignificant effect on village financial performance, while Internal Control has a significant positive effect on village financial performance and the influence of Good Governance and Internal Control simultaneously affects village financial performance. The results of this study show that the implementation of Good Governance has not had a significant impact partially, the strengthening of Internal Control has consistently supported the improvement of village financial performance. Overall, between these two factors, it is necessary to continue to improve to optimize village financial performance. Keyword : Good Governance, Internal Control, Financial Performance
Integritas Auditor dan Etika Profesional: Faktor Penentu Kualitas Audit yang Efektif : Survey pada Auditor di BPKP Perwakilan Sulawesi Selatan Sufiati; Muhammad, Irsyad
Insan Cita Bongaya Research Journal Vol. 4 No. 2 (2025): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i2.125

Abstract

The purpose of the study was to test and analyze the influence of auditor integrity and professional ethics on audit quality at the South Sulawesi Provincial Representative BPKP. The respondents or research sample were auditors totaling 63 people. Data collection uses questionnaire techniques. Data analysis using multiple regression with SPSS application. The results of the study show that integrity has a significant positive effect on audit quality. Professional ethics have a significant positive effect on audit quality.
Pengaruh Ukuran Kap, Opini Audit dan Pergantian Manajemen terhadap Auditor Switching (Studi Pada Perusahaan Bumn yang Terdaftar di Bursa Efek Indonesia) Sufiati
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.8

Abstract

This study aims to determine whether the size of KAP, audit opinion and management turnover have an effect on auditor turnover in state-owned companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from the STIEM Bongaya Investment Gallery. The population is state-owned companies listed on the Stock Exchange, totaling 26 companies, while the sample taken is 19 companies, with the observation method for 4 years, the total companies observed are 76 companies. The sampling technique used purposive sampling method and the data results were processed using logistic regression analysis method with the help of SPSS 26 software.The results show that partially only audit opinion has an effect on auditor switching, while the size of KAP and management change has no effect on auditor switching.  Keywords: KAP Size, Audit Opinion, Management Change, Auditor Change
Pengaruh Implementasi Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pada Pemerintah Kota Palopo Anwar; Ariandy, Fiar
Insan Cita Bongaya Research Journal Vol. 1 No. 1 (2021): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i1.11

Abstract

This study aims to determine the effect between the implementation of regional financial management information systems and the quality of financial reports in the Palopo City Government. The research method used is a descriptive method using primary data obtained from all SKPD located in Palopo City. The data collection method used is a questionnaire and literature study with a qualitative approach. The analytical tool used in this research is simple regression. The results showed that the implementation of the regional financial management information system had a significant positive effect on the quality of regional financial reports. In the city government of Palopo.

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