Articles
8 Documents
Search results for
, issue
"Vol. 3 No. 2 (2024): Februari"
:
8 Documents
clear
<![CDATA[Determinan Pendeteksian Kecurangan Penyajian Laporan Keuangan : Studi Empiris pada Inspektorat Provinsi Sulawesi Selatan ]]>
<![CDATA[Fera Firyal Thahir]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.70178/icbrj.v3i2.89
<![CDATA[This study aims to analyze the influence of understanding good governance and the expertise of internal auditors on the detection of fraud in the presentation of financial statements. at the South Sulawesi Provincial Inspectorate. Understanding good governance, and the expertise of internal auditors as independent variables and fraud detection as dependent variables. The population in this study is all auditors who work at the South Sulawesi Provincial Inspectorate. Sampling was carried out using the Nonprobality Sampling method, and the number of samples was 41 respondents. The collection method uses primary data obtained from the distribution of questionnaires. The data analysis technique used in this study is multiple regression analysis technique. The results of the study showed that the understanding of good governance had no effect and the expertise of internal auditors had an effect on the detection of fraud in the presentation of financial statements.]]>
<![CDATA[Pengaruh Kompetensi, Independensi, dan Moral Reasoning Auditor Terhadap Kualitas Audit : Studi pada Kantor Inspektorat Provinsi Sulawesi Selatan ]]>
<![CDATA[Muh Alif Saputra]]>;
<![CDATA[Basmar, Nur Azizah]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.70178/icbrj.v3i2.90
<![CDATA[This study aims to test whether Competence, Independence, and Moral reasoning of auditors affect the quality of audits at the South Sulawesi Provincial Inspectorate Office. Data collection uses primary data in the form of questionnaires. The population used in this study is auditors who work at the Regional Inspectorate office of South Sulawesi Province which totals 35 auditors. The sampling technique uses saturated samples. So the number of samples used in this study is 35 auditors. Data analysis in this study uses descriptive statistics, validity and reliability tests and classical assumption tests. The data analysis method in hypothesis testing uses multiple linear regression analysis. The results of the study showed that competence had a significant positive effect on audit quality, independence had a significant positive effect on audit quality and auditor moral reasoning had a significant positive effect on audit quality]]>
<![CDATA[Pengaruh Partisipasi Anggaran dan Akuntabilitas Publik Terhadap Kinerja Aparatur ]]>
<![CDATA[Nur Wahdha Hijriyah Haiqal]]>;
<![CDATA[Mappamiring]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.70178/icbrj.v3i2.91
<![CDATA[This study aims to test and analyze the effect of budget participation and public accountability on the performance of the apparatus in the Gowa District Financial and Asset Management Agency. Data collection used primary data obtained from filling out questionnaires using saturated sample techniques (census). The population in this study was the entire State Civil Apparatus (ASN) working at the Gowa Regency Regional Financial and Asset Management Agency which amounted to 34 people, while the sample taken by the number of observations was 34 people. The data obtained were analyzed using multiple linear regression analysis. The results showed that budget participation has a positive and significant effect on the performance of the apparatus, public accountability has a positive and significant effect on the performance of the apparatus]]>
<![CDATA[Sistem Pengendalian Internal dalam Akuntabilitas Laporan Keuangan Pemerintah ]]>
<![CDATA[Sigit Sugiarto]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.70178/icbrj.v3i2.92
<![CDATA[This study aims to determine the influence of the government's internal control system on the accountability of the South Sulawesi government's financial statements. The data collection technique uses primary data obtained from questionnaires. The population in this study is all auditors who work at the South Sulawesi Inspectorate Office. The sampling technique in this study uses a saturated sampling technique so that the number of samples is 49 respondents. The data analysis method uses a simple linear regression analysis method. The results of the study show that the Government Internal Control System has a positive and significant effect on the Accountability of Government Financial Statements]]>
<![CDATA[Determinan Kinerja Auditor : Survey pada Auditor di Kantor Akuntan Publik ]]>
<![CDATA[Teri]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.70178/icbrj.v3i2.93
<![CDATA[This study aims to analyze audit structure and job satisfaction in determining auditor performance. The survey was conducted on auditors who work at Public Accounting Firms in Makassar City. Data collection using questionnaire techniques and samepl extraction techniques is a saturated sampling technique. The number of samples taken was 33 respondents. The data analysis method uses multiple linear regression techniques. The results of the study show that audit structure and job satisfaction have a significant positive effect on auditor performance.]]>
<![CDATA[Pengaruh Human Capital dan Structural Capital Terhadap Kinerja Keuangan Perusahaan Perbankan Konvensional ]]>
<![CDATA[Aldi Riady]]>;
<![CDATA[Radja, Muh. Jusuf]]>;
<![CDATA[Muchtar, Hasyim]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.70178/icbrj.v3i2.94
<![CDATA[The purpose of this study is to analyze the effect of human capital and structural capital on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange with an observation period of 2019-2021. To achieve this goal, data collection techniques are used through documentation obtained through the website www.idx.co.id. Data analysis techniques used descriptive analysis, classical assumption test, multiple regression analysis and hypothesis testing. The results of the study found that human capital (VAHU) had a positive and significant effect on financial performance (ROA). Meanwhile, structural capital has a negative and insignificant effect on financial performance (ROA) in Conventional Banking companies listed on the Indonesia Stock Exchange for the period 2019 to 2021]]>
<![CDATA[Pengaruh Pengalaman Audit, Skeptisisme Profesional, Dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Fraud ]]>
<![CDATA[Stefani Tanus]]>;
<![CDATA[Anwar]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.70178/icbrj.v3i2.95
<![CDATA[This research was conducted to determine the influence of audit experience, professional skepticism, and time pressure on auditor’s ability to detect fraud at the regional inspectorate of south sulawesi province. The data source in this research is primary data in the form of answers to a questionnaire to the auditor of the regional inspectorate of south sulawesi province. The sampling method in thisr esearch used the saturated sample method and from this method 41 samples met the criteria. The data analysis technique in this research uses multiple linear regression analysis, where there search results show that the audit experience, professional skepticism, and time pressure have a significant positive effect on the auditor’s ability to detect fraud]]>
<![CDATA[Peran Reviu Laporan Keuangan oleh Inspektorat terhadap Akuntablitas Laporan Keuangan : Survey pada Auditor di Inspektorat Pemerintah Sulawesi Selatan ]]>
<![CDATA[Fachri]]>
<![CDATA[ Insan Cita Bongaya Research Journal Vol. 3 No. 2 (2024): Februari ]]>
Publisher : <![CDATA[Insan Cita Bongaya Research Journal ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.70178/icbrj.v3i2.96
<![CDATA[This study aims to analyze the role of financial statement review by the inspectorate on the accountability of government financial statements. The survey was conducted on auditors working at the South Sulawesi government inspectorate totaling 49 auditors. Data collection uses questionnaire techniques. Data analysis uses simple regression analysis. The results of the study show that the review of the inspectorate's financial statements has a positive and significant effect on the accountability of financial statements]]>
