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All Journal Journal of Auditing, Finance, and Forensic Accounting Jurnal Manajemen Dan Kewirausahaan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) ATESTASI : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi Widya Akuntansi dan Keuangan wacana equiliberium (jurnal pemikiran penelitian ekonomi) Economics and Digital Business Review Celebes Journal of Community Services Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi
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Universitas Muslim Indonesia
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The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Syamsuri Rahim; Hamzah Ahmad; Nurwakia Nurwakia; Nurfadila Nurfadila; Muslim Muslim
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence Muslim Muslim; Hamzah Ahmad; Syamsuri Rahim; Muhammad Faisal ARPelu
JAFFA Vol 8, No 2 (2020): Oktober
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i2.8349

Abstract

This study aims to examine the effect of client pressure and audit tenure on audit quality with auditor independence as a moderating variable in the Public Accounting Firm (KAP) in Makassar. The data in this study were obtained from each KAP in Makassar City who were willing to become respondents. This study uses primary data by conducting direct research in the field by providing questionnaires/question sheets to 45 respondents. The data analysis method used is moderated regression analysis (MRA). The results showed that client pressure had a positive and significant effect on audit quality. While the audit tenure variable has a negative and significant effect on audit quality. Auditor independence variable is a moderating variable that affects client pressure and audit quality
Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit Muslim Muslim; Andi Nurwanah; Ratna Sari; Muhammad Arsyad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 8 No 2 (2020): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2020
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.8.2.100-112

Abstract

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.
Anteseden Kecurangan Akuntansi Asbi Amin; Muslim Muslim; Novita Adam; Rapika Anwar; Parmin Ishak
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.003

Abstract

The phenomenon of fraud in Indonesia often involves people who have important positions in an organization, including the Makassar City regional apparatus organization where in the 2018-2020 period several findings of fraud were revealed. This study detects how compensation and compliance with accounting rules affect accounting fraud and wants to test whether strict accounting rules through moderating unethical behavior affect accounting fraud. The research sample is 92 Apparatus in Makassar City Regional Apparatus Organizations. Data were collected from distributed questionnaires and tested using the Partial Least Square (PLS) approach. We find that compensation and accounting compliance have a significant negative influence on accounting fraud. Unethical behavior is able to moderate the relationship between compliance with accounting rules and accounting fraud.
The Influence Of Cultural And Religious Dimensions On Tax Fraud Darwis Lannai; Muslim Muslim; Andi Naurah Afifah; Hamzah Ahmad
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.011

Abstract

Culture and religion shape people's attitudes in their daily activities. However, there are also many violations of attitudes committed by some groups of society, including tax fraud. Based on this phenomenon, this study aims to analyze and obtain empirical evidence about the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity) and religiosity on the level of tax fraud. The population of this study is an individual taxpayer registered at KPP Pratama Makassar Utara. The sampling technique used was identical sampling. Of the 100 questionnaires distributed, 100 respondents participated. The regression analysis results show that power distance, uncertainty avoidance, and masculinity positively affect tax fraud, but high religiosity hurts tax fraud. The results showed that individualism had no impact on the level of tax fraud.
Pengaruh Integritas, Kompetensi dan Skeptisme Auditor Terhadap Kualitas Audit Syamsuri Rahim; Ratna Sari; Wardaningsi Wardaningsi; Muslim Muslim
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.007

Abstract

The professionalism of auditors in carrying out attestation of financial statements prepared by partners has a very important role. This is because the results of the attestations that have been carried out by an auditor serve as a communication medium regarding the integrity of the performance carried out by the partners. Some things that are considered to have an influence on the professional attitude of an auditor in providing quality audit reports are the attitude of integrity, competence and skepticism when carrying out an attestation task. This study aims to determine the effect of integrity, competence and auditor skepticism on the quality of audit results at the Inspectorate of South Sulawesi Province. The data used in this study are primary data in the form of respondent's assessment of the integrity, competence and skepticism of auditors and the quality of audit results at the Inspectorate of South Sulawesi Province. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and determination coefficient test. The results of the study found that the integrity and skepticism of auditors had a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province. Competence does not have a significant effect on the quality of audit results at the Inspectorate of South Sulawesi Province.
Relationship between Tax Planning and Deferred Tax Expenses on Profit Management Nurfadila Nurfadila; Muslim Muslim
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.267

Abstract

This study examines and analyzes the relationship between tax planning and deferred tax expense on earnings management. This study involved 20 manufacturing companies that publish an annual financial report (annual report) that is audited and published on the Indonesia Stock Exchange (IDX) from 2015 to 2017. Sampling uses a purposive sampling method with sample criteria. First, companies that report audited financial statements from 2015 to 2017 and publish financial statements for the year ended and as of December 31. Second, manufacturing companies engaged in the food and beverage sub-sector consumer goods industry. Third, the company was not delisted during the observation period. Fourth, the company reports deferred tax expenses in specific years, namely between 2015-2017. Fifth, the company does not carry out acquisitions, mergers, restructuring, and changes in business groups. Sixth, the company reports financial statements in Rupiah (IDR). Furthermore, data collection in this study used the documentation method. After the data is collected, data analysis is carried out using descriptive statistical methods, logistic regression methods, hypothesis testing (conducted multivariate using logistic regression test (Hosmer and Lemeshow's goodness of fit test), coefficient of determination test, individual parameter significant test, and correlation test. Partial). The results showed a positive correlation between tax planning and deferred tax expense on earnings management.
Pengaruh Pengendalian Internal, Moralitas Individu dan Personal Culture Terhadap Kecurangan Akuntansi Nur Lazimatul Hilma Sholehah; Syamsuri Rahim; Muslim Muslim
Atestasi : Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2018): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a quantitative study to examine the effect of internal control, personal culture morality on accounting fraud. The object of this research is the Gorontalo Province Regional Organization (OPD). Sampling using purposive sampling method through survey method. The results of this study indicate that Internal Control has a negative and significant effect on accounting fraud. Individual morality has no significant negative effect on accounting fraud. Personal Culture has no significant positive effect on accounting fraud.
The Effect Of Environmental Performance On Profitability With Environmental Disclosure As Moderating Ramlawati Ramlawati; Asriani Junaid; Syarifah Nurhalisa Alattas; Muslim Muslim
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.933

Abstract

Profitability describes a company's capacity to generate profits. Profitability is typically increased by implementing a nonexistent budget system, reducing marketing expenses, and implementing other asset management strategies. However, asset management is not the only factor affecting profitability in this instance. Environment, society, and economy have a fundamentally interdependent relationship. The company's existence in the environment has direct or indirect effects on the environment and social reality. Additionally, the company has great potential to alter the community's environment; therefore, the company's profitability improvement strategy must incorporate environmental considerations. This study focuses on 15 companies listed on the Indonesia Stock Exchange in 2018-2020 that received environmental performance ratings from PROPER. Quantitative research utilizing secondary data is conducted in the present study. Purposive sampling was used to carry out the sampling technique. Multiple moderation linear regression analysis, classical assumption testing, and hypothesis testing were employed in the investigation. The results indicated that environmental performance had a positive and statistically significant effect on profitability, with a significance level of 0.000. With a significant value of 0.000, the environmental disclosure variable strengthened the relationship between environmental performance and profitability.
The Role Of Internal Control System On Characteristics Of Village Financial Reports Ratna Sari; Muslim Muslim
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.808

Abstract

This study aimed to examine and analyze the effect of the Village Financial System, the Capacity of the village apparatus, and the internal control system has a significant positive effect on village financial reports inflation characteristics. In addition, it was also meant to test and analyze the influence of the internal control system as a moderating relationship between the Village Financial System and the Capacity of the village apparatus and characteristics of village financial reports. The samples of forty-four respondents. This study indicated that the Village Financial System, the Capacity of the village apparatus and internal control system, has a significant positive effect on village financial reports' inflation characteristics. At the same time, the internal control system shows no influence, unable to moderate the relationship between the Village Financial System and the Capacity of the village apparatus and the characteristic.
Co-Authors Abdul Rahman Mus Adam, Novita Alma Pratiwi Amelia Oktrivina Andi Naurah Afifah Andi Nurwanah Andika Pramukti Asbi Amin Darwis Lannai Eka Sudarmaji Entis Sutisna Hajering Hamzah Ahmad Hamzah Ahmad Iriana Medita Putri Ismiriati nasip Jinan Salsabila A Farid Junaid, Asriani Kirana Ikhtiari Masdar Mas'ud Mildazani Mildazani Muh Yamin Noch Muhammad Abduh Muhammad Arsyad Muhammad Faisal AR Pelu Muhammad Faisal ARPelu Musliha Shaleh Nur Lazimatul Hilma Sholehah Nurfadila nurfadila Nurwakia Nurwakia Parmin Ishak Ramlawati Ramlawati Rapika Anwar Ratna Sari Said, Darwis Sekar Kinasih Suci Rianti Putri Ridwan Syafira Ahmad Syamsuri Rahim Syamsuri Rahim Syarifah Nurhalisa Alattas Wardaningsi Wardaningsi Yaya Sonjaya Yunda Dwi Putri Rustam