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All Journal Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Journal Online Manajemen ELPEI (JOMEL) Journal of Accounting and Finance (JAF)
Laekkeng, Mursalim
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : INVOICE : JURNAL ILMU AKUNTANSI

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PENGARUH AKUNTABILITAS, SKEPTISME PROFESIONAL, KOMPETENSI AUDITOR, DAN E-AUDIT TERHADAP KUALITAS HASIL AUDIT PADA KANTOR INSPEKTORAT DAERAH KOTA MAKASSAR Hilman, Nurfadhilah; Laekkeng, Mursalim; Amiruddin, Amiruddin
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (952.277 KB) | DOI: 10.26618/inv.v3i2.6036

Abstract

This study aims to examine and analyze the effect of accountability, professional skepticism, auditor competence and e-audit on the quality of audit results at the Makassar City Regional Inspectorate Office. The hypothesis of this study is that accountability, professional skepticism, auditor competence and e-audit have a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. The data used in this study are primary data in the form of respondent's assessment of accountability, professional skepticism, auditor competence, e-audit, and quality of audit results at the Makassar City Regional Inspectorate Office, with a population of 35 auditors and a sample of 31 auditors. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and coefficient of determination test. The results showed that: (1) accountability had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (2) professional skepticism had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (3) auditor competence has a positive and insignificant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; and (4) e-audit had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. This means that auditor accountability, auditor professional skepticism, and e-audit can support the improvement of the quality of audit results.Keyword: Accountability, Professional Skepticism, Auditor Competence, E-Audit and Quality of Audit Results
Spiritual Accounting: The Meaning of Income in Rambu Solo' Culture in Tana Toraja Regency Ismayanti, Ismayanti; Laekkeng, Mursalim; Zakaria, Junaiddin; Junaid, Asriani
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14455

Abstract

The purpose of this study was to determine and analyse the meaning of income in the rambu solo' culture in Tana Toraja Regency from a spiritual accounting perspective. This research uses an Interpretative Phenomenological Analysis (IPA) approach using a spiritual-religious paradigm. The data obtained came from various literature and interview sources selected based on purposive sampling, with Divine Command Theory (DCT) as the analytical knife of this research. The results of this study show that: (1) Income in the rambu solo' culture occurs due to economic activity in the frame of the principle of helping and easing each other's burdens (kasianggaran) at the time of mourning. Income is not only obtained by the to mate family but all stakeholders feel the impact of rambu solo' activities . Especially in the fields of tourism, hospitality, MSMEs, animal husbandry, village development, and Income Per Capita (IPC). (2) Income based on a non-material perspective in the frame of spiritual accounting. Based on aluk todolo belief, blessings come from titinan tallu tirindu batu lalikan for to mate and to lino. While Christianity blessings come from God alone to to lino. The benefits of the implementation of rambu solo' received by tomate are animals sacrificed as provisions for the journey to puya and become tomembali puang. Meanwhile, tolino gained peace, prosperity, increased spirit of hard work, fellowship, brotherhood, shame patriotism, honesty, mutual help, mutual love, religion and development and preservation of arts culture.
Co-Authors Agustina Ishak, Rahayu Amir Amir Mahmud Amiruddin Amiruddin Hilman, Nurfadhilah Ismayanti Istanto Junaid, Asriani Junaiddin Zakaria Lestari, Harini Marzad, Dwi Irianti Nurwanah, Andi Rahim, Syamsuri Syah Putri, Nurwulan