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All Journal Jurnal Riset Akuntansi Terpadu MABIS: Manajemen dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal)
Ismail Badollahi
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Time Budget Pressure, Kompleksitas Audit Dan Kualitas Audit Ismail Badollahi; Andi Arman; Abd Salam; Linda Arisanti Razak
BALANCE: Economic, Business, Management and Accounting Journal Vol 17, No 2 (2020): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v17i2.5269

Abstract

ABSTRACT  The purpose of this study is to examine the effect of time budget pressure and audit complexity on audit quality. The population and sample of this study used all auditors KAP in Makassar City. Determination of the sample was selected by purposive sampling method with the criteria of respondents not limited by the position of auditors in KAP (partners, managers, seniors and auditor staff) so that all auditors who work in KAP can be respondents. Hypothesis testing uses multiple linear regression analysis. The analysis shows that time budget pressure has a negative effect on audit quality. However, audit complexity does not affect audit quality. This illustrates that if the auditor has time pressure in carrying out his work will have an impact on the decline in audit quality, but the complexity of the auditor's work if it does not have time pressure in carrying out the audit does not have an impact on the decline in audit quality. Keywords                   : Audit Complexity; Audit Quality; Time Budget Pressure ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh time budget pressure dan kompleksitas audit terhadap kualitas audit. Populasi dalam penelitian ini adalah semua auditor di Kantor Akuntan Publik di Kota Makassar. Sampel dipilih dengan metode purposive sampling dengan kriteria responden tidak dibatasi oleh posisi auditor dalam KAP (mitra, manajer, senior dan staf auditor) sehingga semua auditor yang bekerja di KAP dapat dimasukkan sebagai responden. Hipotesis diuji dengan teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa time budget pressure berpengaruh negative terhadap kualiatas audit. Namun, kompleksitas audit tidak berpengaruh terhadap kualitas audit. Hal ini menggambarkan bahwa jika auditor mempunyai tekanan waktu dalam melaksanakan pekerjaannya akan berdampak terhadap penurunan kualitas audit, akan tetapi kompleksnya pekerjaan auditor jika tidak mempunyai tekanan waktu dalam melaksanakan audit tidak berdampak terhadap penurunan kualitas audit. Kata Kunci : Time Budget Pressure; Kompleksitas Audit; Kualitas Audit
Does the Dividend Policy, Liquidity, Activity and Leverage Increases Corporate Value? (Evidence on the Jakarta Islamic Index) Idil Rakhmat Susanto; Ismail Badollahi; Wahyuni Wahyuni; Nurhidayah Nurhidayah
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10388

Abstract

This study aims to examine the effect of dividend policy, liquidity, activity, and leverage on companies listed on the Jakarta Islamic Index. The sample used is a balanced data panel in 16 manufacturing companies from 2014 to 2018. This study uses multivariate analysis with a random effect model as a testing model for the research sample. The results show that dividend and liquidity policies are able to increase firm value, this shows that companies with good dividend policies and benefits for various parties can have a positive impact on increasing corporate value as well as good liquidity which will certainly be a positive signal for investors and have a good impact company. Activity and Leverage have no effect on Firm Value, this is also evidence that inefficient activities will have an impact on poor company productivity, and very high leverage can also be a negative signal for investors because the company will be seen only in debt to carry out its activities
The Influence of Good Corporate Governance on Investment Risks in Banking Companies Listed on the Indonesia Stock Exchange (IDX) Ismail Badollahi; Masrullah Masrullah; Anggi Angelita; Ismawati Ismawati
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.8992

Abstract

This study explains the effect of Good Corporate Governance on Investment Risk. Good Corporate Governance indicators used in this study include: Managerial Ownership (X1), Institutional Ownership (X2), Independent Board of Commissioners (X3), Audit Committee (X4) and Investment Risk. The method used in this research is to use multiple linear regression analysis. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2016-2018. The research sample used purposive sampling method with predetermined criteria. The purpose of this study was to determine whether a company's good corporate governance affects investment risk. The results of this study indicate that good corporate governance includes: Managerial Ownership has a negative and insignificant effect on investment risk, Institutional Ownership has a negative and insignificant effect on Investment Risk, the Independent Board of Commissioners has a negative and significant effect on Investment Risk and the Audit Committee has a negative effect on Investment Risk
Foreign and domestic ownership as the mediator Between investment strategy and company performance Ismail Badollahi; Idil Rakhmat Susanto; Nurhidayah Nurhidayah; Wahyuni Wahyuni
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.569

Abstract

The study aims to examine the moderating effect of the ownership structure on the relationship strategi investasi and the comprehensive firm performance in ASEAN. Using data from financial reports and sustainability report. Samples are 34 nonfinancial companies in ASEAN 2007 until 2019. The sample testing method is unbalanced panel data regression to test hypothesis. Th results shows Foreign and domestic ownership moderate the relationship between strategi investasi and productivity and kinerja keuangan. This research also proves that foreign and domestic ownership cannot form the relationship between strategi investasi and kinerja lingkungan. This study gives additional evidence as confirmation of the theory of Industrial Organization about the implementation of the corporate strategy is influenced by external factors, namely the role of foreign ownership in improving corporate performance. This study gives new insight to the company about the importance of considering the strategi investasi based R&D and the role of foreign and domestic ownership to increase productivity, kinerja keuangan and kinerja lingkungan.
DETERMINAN PENINGKATAN KINERJA BISNIS : MODEL KONTINJENSI AKUNTANSI MANAJEMEN STRATEGIK Nurhidayah Nurhidayah; Ismail Badollahi
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.3069

Abstract

The purpose of this research is to examine the determinants that can improve business performance. Theoretically, the characteristics of managers and competition are determinants that have an effective impact on improving business performance, especially for MSME entities, but in practice these determinants cannot work without conditional factors to support business performance improvement. The contingency approach is a strategic management accounting point of view that is appropriate in explaining how each determinant of business performance can work effectively. This research is explanatory research that uses a survey approach to test a research model. The research sample is MSME actors in Gowa Regency with criteria that meet the requirements to answer the survey instrument. The results of the study found that strategic management accounting has a direct effect on business performance. In addition, competition affects business performance through strategic management accounting. However, the characteristics of managers do not affect business performance through strategic management accounting. This can be used as a motivation for business people to continue to carry out self-development by way of business training, continue to add insight and experience and continue to innovate product development, in this way it is expected to improve business performance. Keywords: business performance, contingencies, strategic management accounting
Co-Authors Abd Salam Andi Arman Anggi Angelita Idil Rakhmat Susanto Ismawati Ismawati Linda Arisanti Razak Masrullah Masrullah Nurhidayah Nurhidayah wahyuni