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All Journal Insan Cita Bongaya Research Journal
Sahidah
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Economics, Econometrics & Finance

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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.
Pengukuran Efisiensi Biaya Menggunakan Analisis Varians (Studi Kasus Pada Proyek Rumah Tinggal CV. Batara Mandiri) Sahidah; Sarmila
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.59

Abstract

This study aims to measure the level of cost efficiency by using variance analysis. The research was conducted on CV BATARA MANDIRI with the object of analysis of variance analysis on the Residential Project at Minasa Indah Residence Housing. Data collection techniques use documentation related to cost reports. The analysis technique uses variance analysis, which explains the difference between standard costs and actual costs. The results showed that the implementation of standard costs has an impact on cost efficiency. This can be seen from the results of research on CV. BATARA MANDIRI of the 12 jobs carried out 10 of them have efficient criteria. Jobs that have efficient value include: Preparatory Work, Earthwork, Couple and Plastering Work, Concrete Work, Door Work, Windows and Bowenlis, Roof Work, Ceiling Work, Floorwork, Electrical Work, Sanitair Work, all have a percentage of variance between interval classes -1.33% to 3.30%, While Very Inefficient Work includes Iron Work, Locks, Glass, and Hangers, Cat-catan work, has a percentage of variance between 12.59% to 17.22%.
Pengaruh Pengendalian Internal dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi pada PT. Telkom Witel Sul-Sel Makassar Muzdalifah; Sahidah
Insan Cita Bongaya Research Journal Vol. 2 No. 2 (2023): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i2.65

Abstract

This study aims to determine the effect of internal control over accounting fraud inclination, influences the suitability of compensation to the tendency of accounting fraud and influences internal control and compliance compensation against the tendency of the accounting fraud. The population in this study is the manager and employees of PT. Telkom Witel Sul-Sel Makassar as many as 70 people with samples from the questioner back to the analysis tool used is multiple linear regression. The results of this study Show that (1) internal control is not a negative effect on the tendency off accounting fraud, (2) the suitability of the compensation is not a negative effect on the tendency off accounting fraud.
Co-Authors Muzdalifah Rio Januara Sarmila