Muhammad Arsyad
Universitas Muslim Indonesia

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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.
IBM Penyusunan Laporan Keuangan BUMDesa Ummu Kalsum; Edy Susanto; Muhammad Arsyad
CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2020): Desember
Publisher : Ilin Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31960/caradde.v3i2.697

Abstract

The purpose of this activity was to increase the knowledge and ability of BUMDesa administrators, especially in recording and preparing BUMDesa financial reports. The method was used is training on recording and preparing BUMDesa financial reports by using lecture, tutorial, discussion (brainstorming) and post-training / mentoring techniques. The results of the activities obtained are increased knowledge and understanding of the accounting system, starting from the input in the form of recording transactions to the output that is produced in the form of BUMDesa financial reports containing financial information that will be used by BUMDesa stakeholders.