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<![CDATA[Pengaruh Opini Audit, Financial Distress, Dan Pertumbuhan Perusahaan Klien Terhadap Auditor Switching Di Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ]]>
<![CDATA[Sambo, Eva Marin]]>;
<![CDATA[Aurelia S , Ade]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.29
<![CDATA[This study aims to determine whether audit opinion, financial distress and the growth of client companies have an effect on manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data obtained from annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange with documentation techniques. The population is manufacturing companies listed on the Indonesia Stock Exchange with a total of 139 companies, while the sample taken is 54 companies. Methods of data analysis using logistic regression analysis. The results of this study show that the Audit Opinion, Financial Distress and Growth of the Client Company have no effect on Switching Auditors at Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019.]]>
<![CDATA[Biaya Kepatuhan dan tarif Pajak Terhadap Penggelapan Pajak ]]>
<![CDATA[Jaendry, Gregorius]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.32
<![CDATA[Abstract: This study aimed to examine the effect of Compliance costs and tax rate on tax evasion with self assessment system and tax moral As Moderation Variabel. The population in this study is the individual taxpayers list in KPP Pratama Ternate City many as 84.271 with sample of 95 respondent. The samples were taken using convenience sampling The samples were taken using method. Methods of data collection is a survey method using Questionnaire. The results of this study indicate that Compliance costs and tax rate effect on tax evasion, self assessment system moderate the relationship between Compliance costs and tax rate effect on tax evasion, tax moral unable to moderate the relationship between Compliance costs and tax rate effect on tax evasion. Keywords: Compliance costs, tax rate, self assessment system, tax moral and tax evasion]]>
<![CDATA[Kemampuan, Pengalaman, Independensi, dan Due Profesional Care Auditor pada Pelaksanaan Prosedur Audit Investigatif ]]>
<![CDATA[Sardju, Fitriani]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.33
<![CDATA[Abstract: This study aims to examine the effect of Auditor Ability, Auditor Experience, Auditor Independence, and Due Professional Care Auditor on the Effectiveness of the Implementation of Investigative Audit Procedures. The population in this study was the examiner who worked at the BPKP (Financial and Development Supervisory Agency) office in North Maluku and North Sulawesi Provinces. This study uses multiple linear regression models. The results of the study indicate that the auditor's ability has a positive effect on the effectiveness of conducting investigative audit procedures. The auditor's experience has a positive effect on the effectiveness of conducting investigative audit procedures. Auditor independence does not affect the effectiveness of investigative audit procedures. Due professional care auditor has a positive effect on the effectiveness of conducting investigative audit procedures. Keywords: auditor ability, auditor experience, auditor independence, due professional care auditor and effectiveness of audit investigative procedures]]>
<![CDATA[Pengaruh Tekanan Peran dan dan Profesionalisme Terhadap Kinerja Auditor ]]>
<![CDATA[Muhammad, Irsyad]]>;
<![CDATA[Pura, Rahman]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.34
<![CDATA[Public demands for supervision and accountability for the use of funds for the implementation of government activities require BPK RI auditors to further improve their performance professionally in order to produce quality audit activities. This study aims to analyze the effect of role stress and professionalism on auditor performance. The sample as well as the respondent is the BPK RI Representative of North Maluku, amounting to 35 auditors. Methods of data collection using questionnaires and analytical techniques and using multiple regression. The results showed that role stress had no effect on auditor performance, while professionalism had a positive and significant effect on auditor performance.]]>
<![CDATA[Peran Badan Usaha Milik Desa Dan Dana Desa Pada Pendapatan Asli Desa ]]>
<![CDATA[sufiati]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.35
<![CDATA[This study aims to determine whether the role of Village-Owned Enterprises and Village Funds has an effect on Village Original Income in Barebbo District, Bone Regency. Collecting data using primary data. The population in this study were 51 village officials in the Barebbo District, Bone Regency. The sampling technique uses saturated sampling so that the entire population is used as a sample. Methods of data analysis using multiple regression analysis. The results of this study indicate that the role of Village-Owned Enterprises and Village Funds has an effect on Village Original Income in Barebbo District, Bone Regency.]]>
<![CDATA[Pengaruh Islamic Corporate Social Responsibility Terhadap Nilai Perusahaan: Studi Empiris pada Jakarta Islamic Index-70 ]]>
<![CDATA[Sulfati, Andi]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.36
<![CDATA[This study aims to examine the direct and indirect effects of corporate governance variables, profitability, on firm value through Islamic corporate social responsibility. The population used in this study are companies listed on the Jakarta Islamic Index-70 on the Indonesia Stock Exchange for the 2018-2020 period with a purposive sampling technique. The data analysis technique used Structural Equation Modeling (SEM) techniques, using AMOS 22 software. The results showed that ICSR had a positive effect on firm value. Profitability has a significant effect on ICSR. Corporate governance has no significant positive effect on ICSR. Profitability has no significant positive effect on firm value. Corporate governance has a negative effect on firm value. Profitability affects firm value mediated by ICSR. ICSR cannot mediate the relationship of corporate governance to firm value.]]>
<![CDATA[Pengaruh Job Description Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Pelni (Persero) Cabang Makassar ]]>
<![CDATA[Ampauleng]]>;
<![CDATA[Abdullah, Salma]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.38
<![CDATA[This study aims to examine and analyze the effect of job description and workenvironment on employee performance at PT. PELNI (PERSERO) Makassar Branch. Thisstudy is to examine and analyze the effect of job description on employee performance, theeffect of the work environment on employee performance and the simultaneous influence of jobdescription and work environment on employee performance. Data collection using primarydata obtained from employees as many as 35 respondents with a saturated sampling techniquethrough a questionnaire.The results showed that the job description and work environment had a positive andsignificant effect on employee performance so that all proposed hypotheses were accepted.]]>
<![CDATA[Pengaruh Literasi Keuangan dan Sikap Berutang Terhadap Keputusan Keuangan Nasabah Gadai PT. Pegadaian Kanwil VI Makassar Cabang Pelita A ]]>
<![CDATA[Amelia]]>;
<![CDATA[La Ode Sumail]]>;
<![CDATA[Rezki Arianty Akob]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 1 No. 3 (2022): Juni ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
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DOI: 10.70178/icbrj.v1i3.39
<![CDATA[This study aims to examine the effect of Financial Literacy and Debt Behavior on Finance Decisions pawn customers PT. Pegadaian Kanwil VI Makassar Pelita Branch. The population in this study consisted of 4.023 respondents and the sampling was carried out using the non-probability sampling method. The sample used is 98 respondents. The analytical tool used is multiple linear regression analysis which aims to re-examine the Effect of Financial Literacy and Debt Behavior on Finance Decisions pawn customers PT. Pegadaian Kanwil VI Makassar Pelita Branch by using the Statistical Package for the Social Sciences Vers. 25. The results of this study indicate that partially the financial literacy variable has a positive and significant effect on financial decisions, debt behavior does not have a significant effect on financial decisions.]]>
