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All Journal ATESTASI : Jurnal Ilmiah Akuntansi Paradoks : Jurnal Ilmu Ekonomi Advances in Management & Financial Reporting Advances in Taxation Research
Suun, Muhammad
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Several factors affect the audit quality in South Sulawesi Inspectorate Suun, Muhammad
ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 1 (2021): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v4i1.675

Abstract

This study aims to assess the quality of audit results at the South Sulawesi Province Inspectorate Office. The competence, independence, objectivity, and integrity of auditors are the independent variables in this study, while the quality of audit results is the dependent variable. Purposive sampling was used as the method of sampling. Multiple Regression Analysis was used to analyze the data, which was then processed using SPSS 24. A questionnaire was distributed directly to the South Sulawesi Provincial Government Internal Supervisory Apparatus to collect data. The study found that auditor competence, independence, objectivity, and integrity have a significant positive effect on the quality of audit results, both simultaneously and partially. To improve audit quality, auditors must constantly monitor and improve the quality of their experience and knowledge at all levels of the Public Accounting Firm's organizational structure, including junior, senior, and higher levels, by attending training on relevant topics. Auditors are also expected to maintain an independent mental attitude, objectivity and integrity at all times.
Pengaruh Audit Tenure dan Pengalaman Audit terhadap Kualitas Audit dengan Gender Sebagai Variabel Moderasi Putri, Aprilla Usmi; Suun, Muhammad; Abduh, Muhammad
Paradoks : Jurnal Ilmu Ekonomi Vol. 6 No. 3 (2023): May - July
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v6i3.640

Abstract

Penelitian ini dilaksanakan untuk mengetahui pengaruh audit tenure dan pengalaman audit terhadap kualitas audit dengan gender sebagai variabel moderasi dengan mengambil populasi dari Kantor BPKP Provinsi Sulawesi Selatan. Sampel yang digunakan dalam penelitian sebanyak 40 auditor di Kantor BPKP Provinsi Sulawesi Selatan, dengan menggunakan teknik Purposive sampling. Jenis data yang digunakan dalam penelitian ini yaitu kuantitatif, sedangkan sumber data yaitu primer. Penelitian ini menggunakan metode survei dengan cara penyebaran kuesioner. Metode statistik yang digunakan untuk menguji hipotesis yaitu analisis data berbasis SEM (Structural Equation Modeling) dengan bantuan software SMARTPLS. Hasil dari penelitian ini menunjukkan bahwa variabel audit tenure dan pengalaman audit berpengaruh signifikan positif terhadap kualitas audit. Adapun gender sebagai variabel moderasi dan hasil penelitian menunjukkan bahwa variabel gender memperkuat pengaruh variabel audit tenure dan pengalaman audit terhadap kualitas audit.
Examining Linkage Factors in Stock Prices Ajeng, Putri; Suun, Muhammad; Subhan, Subhan
Advances in Management & Financial Reporting Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v1i2.118

Abstract

Purpose: This study examines the influence of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Earnings per Share (EPS) on the stock prices of companies included in the LQ45 index and listed on the Indonesia Stock Exchange during the 2019-2021 period. The research hypothesizes that each of these financial metrics has a significant impact on stock prices. Research Design and Methodology: The research adopts a quantitative approach, utilizing secondary data from company financial reports on the Indonesia Stock Exchange website. The sample, comprising ten issuers, was selected using purposive sampling. The analysis was conducted using the Statistical Product and Service Solutions (SPSS 26) software to assess the relationships between the independent variables (ROA, ROE, NPM, EPS) and the dependent variable (stock prices). Findings and Discussion: The findings reveal that ROA and NPM positively and significantly impact stock prices, indicating that companies with higher returns on assets and profit margins are likely to experience increases in their stock prices. Conversely, ROE has a negative and significant effect on stock prices, suggesting that higher returns on equity may not always align with higher stock prices. Additionally, EPS has a positive and significant effect on stock prices, highlighting its importance as a profitability measure for investors. Implications: These results have practical implications for investors and company management, suggesting that improving ROA, NPM, and EPS can positively influence stock prices. However, the negative relationship between ROE and stock prices warrants further investigation. Future research should explore the underlying reasons for this inverse relationship and consider additional variables that may impact stock price movements.
The Effect of Attitudes, Awareness and Knowledge of Taxpayers with Control of Village Officers as a Moderating Variable on Taxpayer Compliance Nisma, Nisma; Kalsum, Ummu; Suun, Muhammad
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.162

Abstract

This study aims to determine the effect of attitudes, awareness and knowledge of taxpayers with the control of village officials as a moderating variable on taxpayer compliance in paying land and building taxes. This study uses PLS software and structural models or inner models. The results of this study indicate 1) Taxpayer attitudes, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance. 2) Taxpayer attitudes have a positive and significant effect on taxpayer compliance moderated by urban village officer control 3) Taxpayer awareness has a positive and significant effect on taxpayer compliance moderated by urban village officer control 4) Tax knowledge has a positive and significant effect on taxpayer compliance moderated by the control of urban village officers.
Co-Authors Ajeng, Putri Muhammad Abduh Nisma, Nisma Putri, Aprilla Usmi Subhan Subhan Ummu Kalsum