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All Journal Ekuitas: Jurnal Pendidikan Ekonomi SEIKO : Journal of Management & Business Jurnal Ilmiah Akuntansi Peradaban
Muhammad Faisal AR Pelu
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Economics, Econometrics & Finance Education Social Sciences

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Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating Muslim Muslim; Syamsuri Rahim; Muhammad Faisal AR Pelu; Alma Pratiwi
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 8 No. 1 (2020)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v8i1.22474

Abstract

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality
PENGARUH SKEPTISME PROFESIONAL AUDITOR, SITUASI AUDIT, ETIKA PROFESI, PENGALAMAN DAN KEAHLIAN AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT OLEH AKUNTAN PUBLIK Muhammad Faisal AR Pelu; Muhammad Abduh; Hesty Hesty
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i2.6928

Abstract

ABSTRAKPenelitian ini menguji pengaruh skeptisme profesional auditor, situasi audit, etika, pengalaman, serta keahlian auditor terhadap ketepatan pemberian opini audit. Data diperoleh dari sampel sebanyak 34 responden yang berada pada Kantor Akuntan Publik di Makassar dan Gowa. Pengambilan  sampel dilakukan dengan Convinience sampling yaitu sampel yang paling mudah dijangkau atau didapatkan Selanjutnya, data dianalisis menggunakan analisis regresi linier berganda dengan software SPSS 21. Hasil analisis regresi berganda menunjukkan bahwa skeptisme profesional auditor, situasi audit, etika, pengalaman, serta keahlian auditor berpengaruh secara positif dan signifikan terhadap ketepatan pemberian opini audit baik secara parsial maupun secara simultan.Kata Kunci : skeptisme profesional auditor, situasi audit, etika, pengalaman, keahlian auditor,  pemberian opini audit ABSTRACTThis study examines the effect of auditor professional skepticism, audit situation, ethics, experience, and auditor expertise on the accuracy of providing audit opinions. Data obtained from a sample of 34 respondents who were in the Public Accountant Office in Makassar and Gowa. Sampling is done by Convinience sampling, which is the most easily accessible or obtainable sample. Furthermore, the data is analyzed using multiple linear regression analysis with SPSS 21 software. The results of multiple regression analysis indicate that the auditor's professional skepticism, audit situation, ethics, experience, and auditor skills influence positive and significant to the accuracy of giving audit opinions both partially and simultaneously. Keywords: auditor's professional skepticism, audit situation, ethics, experience, auditor expertise, providing audit opinion
Siri` Na Pesse` dalam Penyusunan Laporan Keuangan Angraeny N; Tenriwaru Tenriwaru; Nurfadila Nurfadila; Muhammad Faisal AR Pelu
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1637

Abstract

Abstrak Siri` Na Pesse` merupakan kearifan lokal yang berbicara tentang sebuah kebenaran yang telah menjadi tradisi dalam suatu daerah, kearifan lokal ini merupakan kebijaksanaan manusia yang bersandar pada filosofi nilai-nilai, etika, dan perilaku yang melembaga secara tradisional. Penelitian ini dilakukan untuk mengetahui sejauh mana perusahaan menunjukkan siri` na pesse` sebagai landasan konseptual dalam penyusunan laporan keuangan. Penelitian ini menggunakan data primer melalui wawancara dengan karyawan ASTRA. Metode pengumpulan data yang digunakan yaitu kualitatif dengan pendekatan fenomenologi. Instrumen yang mendukung penelitian ini : handphone, alat tulis menulis, dan saya sendiri peneliti. Hasil penelitian menunjukkan bahwa adanya siri` na pesse` dalam perusahaan karena pengelolaan keuangan yang dilakukan oleh para karyawan perusahaan ASTRA memang telah sesuai dengan apa yang seharusnya dilakukan. Tindakan yang dilakukan sesuai dengan aturan otomatis akan menghasilkan laporan keuangan yang berkualitas menandakan bahwa laporan keuangan kantor ASTRA memang telah menjalankan tugasnya dengan sebaik mungkin tanpa ada penyelewengan amanah. Tapi dalam penyusunan laporan keuangannya masih kurang mengaplikasikan siri` na pesse` dan akan mencoba lebih mengaplikasikan nilai dari budaya kita sendiri. Dimana menunjukkan bahwa selama ini dalam penyusunan laporan keuangan, siri` na pesse` bukan menjadi tujuan pokok karena orientasinya masih profit yang dimana harusnya budaya bisa terintegrasi dalam sebuah bisnis. Kata Kunci : Siri` Na Pesse`, Laporan Keuangan. Abstract Siri` Na Pesse` is local wisdom that talks about a truth that has become a tradition in an area, this local wisdom is human wisdom that relies on the philosophy of values, ethics, and behavior that are traditionally institutionalized. This study was conducted to determine the extent to which companies show siri` na pesse` as a conceptual basis in preparing financial statements. This study uses primary data through interviews with ASTRA employees. The data collection method used is qualitative with a phenomenological approach. Instruments that support this research: mobile phones, writing instruments, and myself as a researcher. The results show that there is siri` na pesse` in the company because the financial management carried out by ASTRA company employees is in accordance with what should be done. Actions taken in accordance with the rules will automatically produce quality financial reports, indicating that the ASTRA office's financial statements have indeed carried out their duties as well as possible without any breach of trust. However, in the preparation of the financial statements, there is still a lack of application of siri` na pesse` and will try to apply more values from our own culture. Where it shows that so far in the preparation of financial statements, siri` na pesse` is not the main goal because the orientation is still profit where culture should be integrated in a business. Keywords : Siri` Na Pesse`, Financial Report.
Co-Authors Alma Pratiwi Angraeny N Hesty Hesty Muhammad Abduh Nurfadila Nurfadila R. Sapto Hendri Boedi Soesatyo Syamsuri Rahim