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All Journal Jurnal Minds:Manajemen Ide dan Inspirasi DIDAKTIKA : Jurnal Kependidikan Jurnal Iqtisaduna Islamic Accounting and Finance Review
Puspita Hardianti Anwar
Universitas Islam Negeri Alauddin Makassar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Islamic Accounting and Finance Review

 1 
PENGARUH AUDIT TENURE DAN TEKANAN KLIEN TERHADAP INDEPENDENSI AUDITOR DENGAN KOMITMEN PROFESIONAL SEBAGAI VARIABEL MODERASI Nur Afnitasary Nasir; Andi Wawo; Puspita Hardianti Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.26008

Abstract

This research is intended to determine the effect of tenure audits and client pressure on auditor independence. In addition, this study also wants to know how to influence professional commitment as a moderation of the relationship between tenure audit and client pressure on the independence of auditors in KAP in makassar and Gowa. This research is a quantitaf study using a descriptive approach of the population in this study is the Public Accounting Firm in Kab. Gowa and Makassar. The sample in this study is an Auditor who works in KAP Gowa and Makassar. The data analysis techniques in this study are multiple regression and regression analysis moderation with interaction approaches. The results of the hypothesis in this study showed that audit tenure had a significant positive effect on the auditor's independence and client pressure had a significant negative effect on the auditor's independence.
PENGARUH ROLE CONFLICT DAN ROLE AMBIGUITY TERHADAP KINERJA AUDITOR DENGAN KECERDASAN EMOSIONAL SEBAGAI VARIABEL MODERASI Hamdan Husain; Andi Wawo; Puspita Hardianti Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29148

Abstract

This study aims to study the impact of role conflict and role ambiguity on the performance of auditors with emotional intelligence as the moderator (study conducted in public accounting firms in Makassar and Gowa Regency). This research is a quantitative research. The population in this study are auditors working in the Makassar City area and Gowa Regency. The sampling technique uses random sampling. The sample in this study amounts to 56 auditors. The data used is raw data. Data analysis adopts multiple regression analysis and adjusted regression analysis with absolute difference method. The research results show that role conflict and role ambiguity have a significant negative impact on auditor performance. The analysis of the moderating variables by the absolute difference method shows that emotional intelligence cannot adjust the role conflict and role ambiguity in auditor performance.
REVEALING CREATIVE ACCOUNTING PRACTICES: A PROFESSIONAL ETHICS PERSPECTIVE: Indonesia Puspita Hardianti Anwar
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29029

Abstract

From the perspective of professional ethics, this study tries to look at the efforts made by auditors or accountants to find innovative accounting procedures. It is descriptive qualitative research that is being employed. This study examines the effectiveness of the auditor's professional code of ethics in identifying dishonest business practices. As the primary method for gathering data for this study, semi-structured interviews were used along with observation, documentation, and triangulation. The corporation constantly encounters different dangers known as business risk when doing its commercial activities. Fraud risk, which is categorized as an integrity risk, is included in this. The disclosure of innovative accounting techniques is governed by the accountant's code of ethics. It will be simpler for auditors to spot fraud if they possess integrity, objectivity, professional competence and accuracy, confidentiality, and professional demeanor. because they are truly aware of their responsibilities. also the dangers that would result from the auditor not disclosing the fraud. Keywords: Creative Accounting, Professional Ethics
Co-Authors Abdullah, Muhammad Wahyuddin Andi Wawo Andi Wawo Damayanti, Elok Hamdan Husain Jupaing jupaing Lince Bulutoding Memen Suwandi Nur Afnitasary Nasir Nur An'nizar Kadir Nur Rahmah Sari Raodahtul Jannah