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PENGARUH EKSPEKTASI PENDAPATAN, KEPRIBADIAN, DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS TADULAKO Hamsun, Hamsun; Natsir, Muh; Mile, Yuldi; Yuniar, Latifah Sukmawati
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 2, No 1 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

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

Abstract

This study aims to test and analyze the Effect of Income Expectations, Personality, and Entrepreneurship Knowledge on the Interest of Entrepreneurial Students in the Accounting Study Program at Tadulako University. The data used in this study are primary data. Primer data used in the form of questionnaires as much as 80. Data analysis techniques using multiple regression analysis with the help of SPSS 22.0 for Windows. The results of this study indicate that simultaneously Income Expectations, Personality, and Entrepreneurship Knowledge have a significant effect on Entrepreneurial Interest. The results of this study indicate that, Income Expectations and Personality, have a significant effect on Entrepreneurial Interest. while Entrepreneurship knowledge does not affect the Interests of Entrepreneurship.
The Influence of Reporting Systems, Clarity of Budget Targets and Accounting Control on Performance Accountability of Government Agencies (Study on Regional Apparatus Organizations in Sigi Regency, Central Sulawesi) Yuldi MILE; Muhammad NATSIR; Tenripada TENRIPADA; Lis SRIWINARTI
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.550

Abstract

This study aims to examine and analyze the effect of reporting systems, clarity of budget targets and accounting controls on performance accountability of government agencies. This type of research is survey research with quantitative research methods and uses primary data and secondary data. The population in this study is the Regional Apparatus Organization (OPD) in Sigi Regency, Central Sulawesi Province. The sampling technique was purposive sampling, with 2 respondents in each OPD, namely 60 respondents. The analysis technique used is the classical assumption test, multiple linear regression analysis, residual test and hypothesis testing used, namely the simultaneous test (f test) and partial test (t test). The results of this study indicate that the Reporting System, Clarity of Budgetary Targets and Accounting Control simultaneously have a significant effect on Government Agencies' Performance Accountability, Reporting Systems have no significant effect on Government Agencies' Performance Accountability, Clarity of Budgetary Targets has a significant effect on Government Agencies' Performance Accountability and Accounting Control has a significant effect on Performance Accountability of Government Agencies.
How is the understanding of Village Financial Statements affected by the Level of Education and Work Experience ? Muhammad Natsir
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2666

Abstract

The goal of this research is to look into and evaluate the effect of academic and government employment experience on comprehension of village reports on finances. The aforementioned study's sample consisted of 40 village leaders from Tanantovea District. For this study, the town's Chief/Village Secretary, Chief of Finance, Chief of Planning, and Head of Administration and Administrative Matters were all questioned. Data collecting strategies include providing questionnaires to respondents, and the analytic approach employed is multiple linear regression. The outcomes of this According to research, the degree of educational attainment and work experience simultaneously have a substantial influence on the interpretation of local financial reports. The degree of education has a considerable impact on the comprehension of village financial reports. and job experience has a substantial influence on comprehension of village financial reports
The Effect of Professional Ethics, Independence, and Audit Expertise on Auditor Performance : (Survey at the Central Sulawesi Provincial Financial and Development Supervisory Agency) Muhammad Natsir
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.646

Abstract

The research objective was to examine and analyze the effect of professional ethics, independence, and audit expertise on auditor performance. Meanwhile, the long-term objectives to be achieved in this study are to establish a policy on the duties and functions of auditors, so that they can improve the performance of auditors, and comply with the principles and norms in auditing (Examination). A set of Auditor professional ethics is a professional job in running it governed by the rules that have been set and each member (auditor) obeys it. The level of auditor independence is the responsibility of the public accountant profession which is expected to indirectly reflect independence and in carrying out its work it is obscured to be impartial in preparing reports on the results of audits that will be accepted by Government Agencies, the business world, and investors. In addition, auditors are required to have audit expertise in their duties which include audit expertise which includes planning audit work programs, compiling working papers and reports on audit results. To achieve specific research objectives, researchers will conduct research at the Central Sulawesi Province Financial and Development Supervisory Agency (BPKP). The data used are primary data by giving a questionnaire to each auditor at the Financial and Development Supervisory Agency of Central Sulawesi Province, and to deepen the data the researchers will conduct interviews with BPKP leaders of Central Sulawesi Province, the data are analyzed and evaluated by multiple linear regression analysis through the Normality Test, Multicollinearity. and heteroscedasticity. The results of research can contribute to the development of science, especially in the field of auditing through analysis and testing of theoretical suitability, through variables of professional ethics, independence, and audit expertise. The results of the research can be used as a source of information and as a basis for making policies related to auditor performance.