This research aims to determine the influence of whistleblowing system and moral reasoning on fin... more This research aims to determine the influence of whistleblowing system and moral reasoning on financial fraud disclosure with the understanding of amar ma'ruf nahi mungkar as a moderation variable which is then conducted a study at the Makassar City Inspectorate Office. This research is quantitative research with a descriptive research approach. The population in this study is the Makassar City Inspectorate Office. The sampling technique in this study is porposive sampling, while the sample in this study is the auditor staff with a working period as an auditor of at least one year, knows the ins and outs of the organization of the Makassar City Inspectorate Office, and knows the processes that occur within the Makasar City Inspectorate Office. The method of data collection is by using questionnaires that are shared directly. The data used in this study is primary data collected through questionnaire surveys. The results of this study show that whistleblowing systems cannot affec...
Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap pengel... more Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap pengelolaan keuangan desa dengan sifat amanah sebagai variabel moderasi (Studi pada desa sekecamatan pallangga kabupaten gowa). Penelitian ini merupakan penelitian kuantitatif dengan pendekatan penelitian asosiatif. Populasi dalam penelitian ini adalah desa sekecamatan Pallangga kabupaten Gowa. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling, adapun sampel dalam penelitian ini adalah perangkat desa sekecamatan Pallangga kabupaten Gowa. Metode pengumpulan data yaitu menggunakan kuesioner yang dibagikan secara langsung. Data yang digunakan dalam penelitian ini merupakan data primer yang di kumpul melalui survey kuesioner. Hasil dari penelitian ini menunjukkan bahwa transparansi dan akuntabilitas berpenngaruh signifikan positif terhadap pengelolaan keuangan desa. Sedangkan sifat amanah tidak dapat memoderasi pengaruh transparansi dan akuntabilitas terhadap pengelolaan ke...
Penelitian ini dimaksudkan untuk meminimalisir terjadinya fraud pada laporan keuangan dengan mene... more Penelitian ini dimaksudkan untuk meminimalisir terjadinya fraud pada laporan keuangan dengan menerapkan konsep kearifan lokal budaya a'bulo sibatang yang berasal dari suku Makassar. Dengan demikian, semakin rendah praktik fraud maka semakin tinggi kualitas laporan keuangan yang dihasilkan. Sehingga para investor akan berlomba-lomba untuk menanamkan sahamnya ke perusahaan. Selain itu, tingkat kepercayaan investor juga semakin meningkat. Penelitian ini menggunakan penelitian kualitatif, yaitu riset yang bersifat deskriptif dan cenderung menggunakan analisis dengan pendekatan induktif. Penelitian ini menggunakan pendekatan fenomenologi sebagai payung penelitian. Fenomenologi adalah suatu kesadaran dari perspektif pokok dalam diri seseorang. Dalam pendekatan fenomenologi bukan meneliti sesuatu yang diluar responden penelitiannya atau sesuatu diluar pengalaman responden penelitian, tetapi secara aktif menginterpretasikan pengalaman mereka dengan memberikan makna pada apa yang mereka ...
This study aims to determine the effect of budget performance, budget objectives and value for mo... more This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.
This study aims to determine the effect of budget performance, budget objectives and value for mo... more This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.
Application of internal control system and accounting information system in management of coffee ... more Application of internal control system and accounting information system in management of coffee shopis a very important thing. This financial statements must meet the following characteristics : relevant, reliable, comparable, and understandable. The purpose this study: (1) to find out whether the use of accounting information system and internal controls effect the quality of financial statements.(2) to find out whether intelligence quotient moderates the effect of accounting information system and internal controls on the quality of financial statements. The population in this study are all Cofee Shop in The City Of Makassar. The sample in this study is manager or employees of the financial part of the respondents were 12 respondents. The samples were selected by using a purposive sampling method. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 24. The result showed that:...
ISAFIR: Islamic Accounting and Finance Review, Jun 30, 2021
This study aims to examine the effect of the effectiveness of budgetary control and participation... more This study aims to examine the effect of the effectiveness of budgetary control and participation on budgetary slack in district OPDsGowa. In addition, this study also examines whether information asymmetry is able to strengthen the relationship between the independent variable and the dependent variable. The method used is a quantitative method using a comparative causal approach. The population in this study is the Regional Apparatus Organization of Gowa Regency which is a sample of 63 respondents. The results of multiple linear regression analysis show that the effectiveness of budgetary control and participation has a positive and significant effect on budgetary slack. Analysis of moderating variables with the MRA approach, namely information asymmetry is able to moderate the relationship between the effectiveness of control on budgetary slack, while information assimilation is unable to moderate the relationship between budgetary participation and budgetary slack.
The objective of this research will test the effect of corporate governance and concentrated owne... more The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as corporate governance mechanism and concentrated ownership on the informativeness of accounting. Independent directors are proportion independent director in board of director. Audit committee is presence of independent audit, while ownership data are proportion of biggest shareholder in company. This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions. Hypothesis test by method which is used by Fang and Wong (2002) with independent variable consist of independent directors, audit committee and concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect. The result research can be summarized as following; The immediate of concentrated ownership at cutoff 10% as moderating variable on associated between independent commissioner and the informativeness of accounting can not support but associated between audit committee and the informativeness of accounting can support.
Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, ketidakpastian lingkunga... more Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, ketidakpastian lingkungan, dan asimetri informasi terhadap senjangan anggaran dengan Islamic work ethich sebagai variabel moderasi di seluruh kantor desa Kecamatan Rilau’ Ale Kab. Bulukumba. Jenis penelitian ini adalah penelitian kuantitatif. Hasil penelitian menunjukan bahwa partisipasi anggaran dan ketidakpastian lingkungan berpengaruh positif terhadap senjangan anggaran namun asimetri informasi tidak berpengaruh terhadap senjangan anggaran. Selain itu Islamic work ethich mampu memoderasi hubungan antara ketidakpastian lingkungan terhadap senjangan anggaran namun partisipasi anggaran dan asimetri informasi tidak dapat dimoderasi oleh Islamic work ethich . Kata Kunci: partisipasi anggaran, ketidakpastian lingkungan, asimetri informasi, senjangan anggaran, Islamic work ethich This study aims to determine the effect of budget participation, environmental uncertainty, and information asymmetry on budgetary s...
Penelitian ini bertujuan untuk menguji pengaruh komitmen profesional, efikasi diri, dan tekanan k... more Penelitian ini bertujuan untuk menguji pengaruh komitmen profesional, efikasi diri, dan tekanan ketaatan terhadap pengambilan keputusan etis auditor dengan pertimbangan etis sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Makassar. Hasil penelitian menunjukkan bahwa komitmen profesional, efikasi diri, dan tekanan ketaatan berpengaruh positif dan signifikan terhadap pengambilan keputusan etis auditor. Analisis variabel moderating menunjukkan bahwa pertimbangan etis mampu memoderasi komitmen profesional, dan efikasi diri terhadap pengambilan keputusan etis auditor. Namun tidak mampu memoderasi tekanan ketaatan terhadap pengambilan keputusan etis auditor. Kata kunci :Komitmen Profesional, Eikasi Diri, Tekanan Ketaatan, Pertimbangan Etis, Pengambilan Keputusan Etis Auditor.
Penelitian ini memfokuskan perhatian pada penentuan harga pokok produksi dengan menggunakan metod... more Penelitian ini memfokuskan perhatian pada penentuan harga pokok produksi dengan menggunakan metode activity based costing dengan tujuan menentukan hasil yang lebih akurat dan tidak menimbulkan distorsi biaya. Penelitian ini dilakukan karena metode activity based costing merupakan perbaikan dari metode akuntansi biaya tradsional. Penelitian ini diharapkan dapat memperbaiki ketepatan perhitungan biaya produk, yang secara signifikan memperbaiki pengambilan keputusan pihak manajemen Perum Perumnas Regional VII Makassar. Penelitian ini menggunakan metode kualitatif pendekatan deskriptifkomparatif. Dalam mengumpulkan data tersebut menggunakan wawancara, studi pustaka, studi dokumentasi, dan internet searching. Pengumpulan data dalam penelitian ini dilakukan dengan cara turun langsung ke lokasi penelitian dan mengumpulkan data berupa laporan perusahaan yang terkait dengan penetapan harga pokok produk. Hasil penelitian menunjukkan bahwa metode activity based costing memberikan hasil yang le...
Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara Financial distress dengan... more Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara Financial distress dengan model Smijewski dan ukuran perusahaan terhadap pemberian opini audit going concern oleh auditor. Penelitian menggunakan sampel perusahaan manufaktur yang terdaftar di BEI tahun 2016–2018. Uji hipotesis menggunakan regresi logistik karena variabel dependennya menggunakan dummy variabel. Hasil penelitian menunjukkan bahwa financial distress dengan model Smijewski berpengaruh terhadap pemberian opini audit going concern. Hal ini memberi implikasi bahwa model Smijewski dapat digunakan oleh audior dalam mengevaluasi kesinambungan usaha klien. Hasil ini sejalan dengan penelitian yang dilakukan oleh Siregar (2015) yang menyatakan bahwa model Smijewski berpengaruh positif terhadap penerimaan opini going concern. Hipotesis ukuran perusahaan berpengaruh terhadap opini going concern tidak didukung yang memberikan bukti bahwa ukuran perusahaan tidak menjamin sebuah perusahaan mengalami masalah kesi...
This study aims to provide empirical evidence that firm size, leverage and liquidity affect the d... more This study aims to provide empirical evidence that firm size, leverage and liquidity affect the disclosure of corporate social responsibility and profitability in moderating the relationship of the three dependent variables.This research is quantitative. Subject of this research is manufacturing companies listed in Indonesia Stock Exchange 2011-2013. Elections were conducted with a purposive sampling method, in order to obtain 34 companies that meet the criteria with three years of observation. The data used is secondary data derived from the financial statements and annual reports, while data analysis technique used is descriptive statistical analysis and regression analysis.Based on the results of hypothesis testing multiple regression showed that the variables of firm size, leverage and liquidity significant positive effect on the disclosure of corporate social responsibility, and profitability moderate the relationship of liquidity and leverage on the disclosure of corporate soc...
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh obedience pressure , kompleksitas ... more Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh obedience pressure , kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini juga bertujuan untuk menguji variabel integritas memoderasi hubungan antara variabel obedience pressure , kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sampel yang digunakan dalam penelitian ini adalah 37 auditor yang dipilih dengan metoda purposive sampling. Kriteria sampel dalam penelitian ini adalah auditor inspektorat Kabupaten Jeneponto minimal telah bekerja selama dua tahun sebagai auditor. Hasil penelitian menunjukkan bahwa independensi berpengaruh positif dan signifikan terhadap kualitas audit internal, sementara obedience pressure dan kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal. Integritas memoderasi pengaruh obedience pressure dan independensi terhadap kualitas a...
PENDAHULUAN Perkembangan perekonomian saat ini tidak bisa dihindarkan. Hal ini merupakan dampak d... more PENDAHULUAN Perkembangan perekonomian saat ini tidak bisa dihindarkan. Hal ini merupakan dampak dari berbagai polemik ekonomi yang terjadi saat ini (Mahyuddin dan Bilgies,2018). Berbagai solusi pun kemudian dikembangkan demi menjaga stabilitas ekonomi, dalam hal ini demi menjaga agar perekonomian tetap dapat menjadi modal yang memadai bagi masyarakat agar tetap survive (Handayani, 2012). Berbagai cara tersebut antara lain dilakukan Penelitian ini bertujuan untuk mengetahui penerapan PSAK NO.107 tentang ijarah di pegadaian syariah cabang ujung bulu Metode pendekatan yang digunakan adalah fenomenologi dengan paradigma interpretif. Hasil penelitian menunjukkan bahwa Pegadaian Syariah Cabang Ujung Bulu tidak memisahkan akad ijarah dengan akad rahn. Unit Pegadaian Syariah Cabang Ujung Bulu belum sepenuhnya mengimplementasikan PSAK No. 107. Pengakuan dan pengukuran seperti uang pinjaman serta biaya ijarah diakui pada saat melakukan transaksi rahn yaitu sebesar biaya perolehan. Namun, dalam hal pengakuan perbaikan obyek ijarah Unit Pegadaian Syariah Cabang Ujung Bulu tidak dilakukan karena hanya menyimpan marhun saja. Kata Kunci: ijarah, PSAK No.107, akuntansi syariah This study aims to determine the application of PSAK NO.107 on ijarah in the branch of the Bulu Bulu branch of the sharia pawnshop. The approach method used is phenomenology with an interpretive paradigm. The results showed that the Ujung Bulu Branch Sharia Pawnshop did not separate the ijarah contract from the rahn contract. The Ujung Bulu Branch Sharia Pawnshop Unit has not fully implemented PSAK No. 107. Recognition and measurement, such as borrowed money and ijarah fees, are recognized when making a rahn transaction, namely at cost. However, in terms of acknowledging the repair of the object of ijarah, the Ujung Bulu Branch Sharia Pawnshop was not carried out because it only kept marhun.
This research is to see the disclosure and meaning of mandate-based biodiversity to achieve the c... more This research is to see the disclosure and meaning of mandate-based biodiversity to achieve the company's deep ecology through semiotic analysis of text on the sustainability report of PT. ANTAM Tbk. achieve the deep ecology of the company. This study conducted an in-depth study with semiotic analysis of the disclosure of biodiversity in the sustainability report of PT. ANTAM Tbk. The results showed that the disclosure of biodiversity PT. ANTAM Tbk, is a non-financial accounting disclosure with the results of the disclosure of the management approach of 15.3% and the disclosure of material topics of 36.3%. The form of mandate in disclosing biodiversity, namely Hablumminallah, is interpreted by ANTAM as an expression of awareness of the importance of preserving the environment. ANTAM embodies Habluminannas in fulfilling operational permits and providing a forum for education and involving the community in its environmental programs. As for Hablum filArdh, ANTAM is embodied by preserving the biodiversity ecosystem both inside and outside its operational areas. The deep ecology of the company at ANTAM is manifested in the planning level in the form of commitment as stated in the vision and mission as well as the existence of strategic planning documents, then at the second level, namely the disclosure of program implementation both inside and outside the operational area, the third level is the disclosure of funds and environmental investment which continues to increase from year to year.
ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh company growth dan audit tenure terhadap ... more ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh company growth dan audit tenure terhadap opini audit going concern , serta pengaruhnya dengan pemoderasi audit delay pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Penelitian ini menggunakan data sekunder yang diakses melalui www.idx.co.id . Analisis data menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa company growth dan audit tenure berpengaruh positif signifikan terhadap opini audit going concern. A udit delay mampu memoderasi company growth terhadap opini audit going concern . Dan audit delay tidak mampu memoderasi audit tenure terhadap opini audit going concern . Kata kunci : company growth , audit tenure , audit delay , dan opini audit going concern ABSTRA CT The purpose of this study was to find out the effect of company growth and audit tenure toward going concern audit opinion, and their s effect with moderating audit delay on ma...
This study aims to analyze and provide empirical evidence that valuation method by specific ident... more This study aims to analyze and provide empirical evidence that valuation method by specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method to determine value inventory estate. This study using descriptive analasis to analyze and the result showed that specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method not precisely to determine value inventories estate but revaluation method is precisely to determine value inventories estate on financial statement.
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2017
The purpose of this study is to determine the calculation of the cost of production and selling p... more The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost o...
ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara financial distres... more ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara financial distress dengan model Smijewski dan ukuran perusahaan terhadap harga saham. Penelitian menggunakan sampel perusahaan manufaktur yang terdaftar di BEI tahun 2016–2018. Jumlah sampel sebanyak 63 sampel yang terdiri dari 21 perusahaan selam 3 tahun pengamatan. Hasil penelitian menunjukkan bahwa financial distress dengan model Smijewski berpengaruh negatif terhadap harga saham pada alfa 10%. Hal ini memberi implikasi bahwa perusahaan yang mengalami financial distress akan berpengaruh pada penurunan harga saham dan begitu pula sebaliknya. Hal ini menjadi penting diperhatikan oleh investor sebelum melakukan pembelian saham di bursa. Sebagaimana yang kemukakan oleh Siregar (2008), Apergis et al. (2011) dan Murwani (2009) memberi bukti bahwa potensi kebangkrutan berpengaruh signifikan terhadap pergerakan harga saham perusahaan manufaktur. Penelitian ini juga menggunakan variabel kontrol yaitu ukuran pe...
This research aims to determine the influence of whistleblowing system and moral reasoning on fin... more This research aims to determine the influence of whistleblowing system and moral reasoning on financial fraud disclosure with the understanding of amar ma'ruf nahi mungkar as a moderation variable which is then conducted a study at the Makassar City Inspectorate Office. This research is quantitative research with a descriptive research approach. The population in this study is the Makassar City Inspectorate Office. The sampling technique in this study is porposive sampling, while the sample in this study is the auditor staff with a working period as an auditor of at least one year, knows the ins and outs of the organization of the Makassar City Inspectorate Office, and knows the processes that occur within the Makasar City Inspectorate Office. The method of data collection is by using questionnaires that are shared directly. The data used in this study is primary data collected through questionnaire surveys. The results of this study show that whistleblowing systems cannot affec...
Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap pengel... more Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap pengelolaan keuangan desa dengan sifat amanah sebagai variabel moderasi (Studi pada desa sekecamatan pallangga kabupaten gowa). Penelitian ini merupakan penelitian kuantitatif dengan pendekatan penelitian asosiatif. Populasi dalam penelitian ini adalah desa sekecamatan Pallangga kabupaten Gowa. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling, adapun sampel dalam penelitian ini adalah perangkat desa sekecamatan Pallangga kabupaten Gowa. Metode pengumpulan data yaitu menggunakan kuesioner yang dibagikan secara langsung. Data yang digunakan dalam penelitian ini merupakan data primer yang di kumpul melalui survey kuesioner. Hasil dari penelitian ini menunjukkan bahwa transparansi dan akuntabilitas berpenngaruh signifikan positif terhadap pengelolaan keuangan desa. Sedangkan sifat amanah tidak dapat memoderasi pengaruh transparansi dan akuntabilitas terhadap pengelolaan ke...
Penelitian ini dimaksudkan untuk meminimalisir terjadinya fraud pada laporan keuangan dengan mene... more Penelitian ini dimaksudkan untuk meminimalisir terjadinya fraud pada laporan keuangan dengan menerapkan konsep kearifan lokal budaya a'bulo sibatang yang berasal dari suku Makassar. Dengan demikian, semakin rendah praktik fraud maka semakin tinggi kualitas laporan keuangan yang dihasilkan. Sehingga para investor akan berlomba-lomba untuk menanamkan sahamnya ke perusahaan. Selain itu, tingkat kepercayaan investor juga semakin meningkat. Penelitian ini menggunakan penelitian kualitatif, yaitu riset yang bersifat deskriptif dan cenderung menggunakan analisis dengan pendekatan induktif. Penelitian ini menggunakan pendekatan fenomenologi sebagai payung penelitian. Fenomenologi adalah suatu kesadaran dari perspektif pokok dalam diri seseorang. Dalam pendekatan fenomenologi bukan meneliti sesuatu yang diluar responden penelitiannya atau sesuatu diluar pengalaman responden penelitian, tetapi secara aktif menginterpretasikan pengalaman mereka dengan memberikan makna pada apa yang mereka ...
This study aims to determine the effect of budget performance, budget objectives and value for mo... more This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.
This study aims to determine the effect of budget performance, budget objectives and value for mo... more This study aims to determine the effect of budget performance, budget objectives and value for money on government performance accountability with accounting control as a moderating variable. This research was conducted by purposive sampling as many as 50 respondents from 14 Regional Work Unit at the Makassar City Government using multiple linear regression analysis. The results showed that budget performance, clarity of budget objectives and value for money had a significant and positive effect on government performance accountability. Likewise, accounting control is able to strengthen the relationship between budget performance and value for money on government performance accountability, while accounting control does not strengthen the relationship between clarity of budget objectives and government performance accountability.
Application of internal control system and accounting information system in management of coffee ... more Application of internal control system and accounting information system in management of coffee shopis a very important thing. This financial statements must meet the following characteristics : relevant, reliable, comparable, and understandable. The purpose this study: (1) to find out whether the use of accounting information system and internal controls effect the quality of financial statements.(2) to find out whether intelligence quotient moderates the effect of accounting information system and internal controls on the quality of financial statements. The population in this study are all Cofee Shop in The City Of Makassar. The sample in this study is manager or employees of the financial part of the respondents were 12 respondents. The samples were selected by using a purposive sampling method. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 24. The result showed that:...
ISAFIR: Islamic Accounting and Finance Review, Jun 30, 2021
This study aims to examine the effect of the effectiveness of budgetary control and participation... more This study aims to examine the effect of the effectiveness of budgetary control and participation on budgetary slack in district OPDsGowa. In addition, this study also examines whether information asymmetry is able to strengthen the relationship between the independent variable and the dependent variable. The method used is a quantitative method using a comparative causal approach. The population in this study is the Regional Apparatus Organization of Gowa Regency which is a sample of 63 respondents. The results of multiple linear regression analysis show that the effectiveness of budgetary control and participation has a positive and significant effect on budgetary slack. Analysis of moderating variables with the MRA approach, namely information asymmetry is able to moderate the relationship between the effectiveness of control on budgetary slack, while information assimilation is unable to moderate the relationship between budgetary participation and budgetary slack.
The objective of this research will test the effect of corporate governance and concentrated owne... more The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as corporate governance mechanism and concentrated ownership on the informativeness of accounting. Independent directors are proportion independent director in board of director. Audit committee is presence of independent audit, while ownership data are proportion of biggest shareholder in company. This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions. Hypothesis test by method which is used by Fang and Wong (2002) with independent variable consist of independent directors, audit committee and concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect. The result research can be summarized as following; The immediate of concentrated ownership at cutoff 10% as moderating variable on associated between independent commissioner and the informativeness of accounting can not support but associated between audit committee and the informativeness of accounting can support.
Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, ketidakpastian lingkunga... more Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, ketidakpastian lingkungan, dan asimetri informasi terhadap senjangan anggaran dengan Islamic work ethich sebagai variabel moderasi di seluruh kantor desa Kecamatan Rilau’ Ale Kab. Bulukumba. Jenis penelitian ini adalah penelitian kuantitatif. Hasil penelitian menunjukan bahwa partisipasi anggaran dan ketidakpastian lingkungan berpengaruh positif terhadap senjangan anggaran namun asimetri informasi tidak berpengaruh terhadap senjangan anggaran. Selain itu Islamic work ethich mampu memoderasi hubungan antara ketidakpastian lingkungan terhadap senjangan anggaran namun partisipasi anggaran dan asimetri informasi tidak dapat dimoderasi oleh Islamic work ethich . Kata Kunci: partisipasi anggaran, ketidakpastian lingkungan, asimetri informasi, senjangan anggaran, Islamic work ethich This study aims to determine the effect of budget participation, environmental uncertainty, and information asymmetry on budgetary s...
Penelitian ini bertujuan untuk menguji pengaruh komitmen profesional, efikasi diri, dan tekanan k... more Penelitian ini bertujuan untuk menguji pengaruh komitmen profesional, efikasi diri, dan tekanan ketaatan terhadap pengambilan keputusan etis auditor dengan pertimbangan etis sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Makassar. Hasil penelitian menunjukkan bahwa komitmen profesional, efikasi diri, dan tekanan ketaatan berpengaruh positif dan signifikan terhadap pengambilan keputusan etis auditor. Analisis variabel moderating menunjukkan bahwa pertimbangan etis mampu memoderasi komitmen profesional, dan efikasi diri terhadap pengambilan keputusan etis auditor. Namun tidak mampu memoderasi tekanan ketaatan terhadap pengambilan keputusan etis auditor. Kata kunci :Komitmen Profesional, Eikasi Diri, Tekanan Ketaatan, Pertimbangan Etis, Pengambilan Keputusan Etis Auditor.
Penelitian ini memfokuskan perhatian pada penentuan harga pokok produksi dengan menggunakan metod... more Penelitian ini memfokuskan perhatian pada penentuan harga pokok produksi dengan menggunakan metode activity based costing dengan tujuan menentukan hasil yang lebih akurat dan tidak menimbulkan distorsi biaya. Penelitian ini dilakukan karena metode activity based costing merupakan perbaikan dari metode akuntansi biaya tradsional. Penelitian ini diharapkan dapat memperbaiki ketepatan perhitungan biaya produk, yang secara signifikan memperbaiki pengambilan keputusan pihak manajemen Perum Perumnas Regional VII Makassar. Penelitian ini menggunakan metode kualitatif pendekatan deskriptifkomparatif. Dalam mengumpulkan data tersebut menggunakan wawancara, studi pustaka, studi dokumentasi, dan internet searching. Pengumpulan data dalam penelitian ini dilakukan dengan cara turun langsung ke lokasi penelitian dan mengumpulkan data berupa laporan perusahaan yang terkait dengan penetapan harga pokok produk. Hasil penelitian menunjukkan bahwa metode activity based costing memberikan hasil yang le...
Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara Financial distress dengan... more Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara Financial distress dengan model Smijewski dan ukuran perusahaan terhadap pemberian opini audit going concern oleh auditor. Penelitian menggunakan sampel perusahaan manufaktur yang terdaftar di BEI tahun 2016–2018. Uji hipotesis menggunakan regresi logistik karena variabel dependennya menggunakan dummy variabel. Hasil penelitian menunjukkan bahwa financial distress dengan model Smijewski berpengaruh terhadap pemberian opini audit going concern. Hal ini memberi implikasi bahwa model Smijewski dapat digunakan oleh audior dalam mengevaluasi kesinambungan usaha klien. Hasil ini sejalan dengan penelitian yang dilakukan oleh Siregar (2015) yang menyatakan bahwa model Smijewski berpengaruh positif terhadap penerimaan opini going concern. Hipotesis ukuran perusahaan berpengaruh terhadap opini going concern tidak didukung yang memberikan bukti bahwa ukuran perusahaan tidak menjamin sebuah perusahaan mengalami masalah kesi...
This study aims to provide empirical evidence that firm size, leverage and liquidity affect the d... more This study aims to provide empirical evidence that firm size, leverage and liquidity affect the disclosure of corporate social responsibility and profitability in moderating the relationship of the three dependent variables.This research is quantitative. Subject of this research is manufacturing companies listed in Indonesia Stock Exchange 2011-2013. Elections were conducted with a purposive sampling method, in order to obtain 34 companies that meet the criteria with three years of observation. The data used is secondary data derived from the financial statements and annual reports, while data analysis technique used is descriptive statistical analysis and regression analysis.Based on the results of hypothesis testing multiple regression showed that the variables of firm size, leverage and liquidity significant positive effect on the disclosure of corporate social responsibility, and profitability moderate the relationship of liquidity and leverage on the disclosure of corporate soc...
Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh obedience pressure , kompleksitas ... more Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh obedience pressure , kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini juga bertujuan untuk menguji variabel integritas memoderasi hubungan antara variabel obedience pressure , kompleksitas tugas, dan independensi terhadap kualitas audit internal. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sampel yang digunakan dalam penelitian ini adalah 37 auditor yang dipilih dengan metoda purposive sampling. Kriteria sampel dalam penelitian ini adalah auditor inspektorat Kabupaten Jeneponto minimal telah bekerja selama dua tahun sebagai auditor. Hasil penelitian menunjukkan bahwa independensi berpengaruh positif dan signifikan terhadap kualitas audit internal, sementara obedience pressure dan kompleksitas tugas berpengaruh negatif dan signifikan terhadap kualitas audit internal. Integritas memoderasi pengaruh obedience pressure dan independensi terhadap kualitas a...
PENDAHULUAN Perkembangan perekonomian saat ini tidak bisa dihindarkan. Hal ini merupakan dampak d... more PENDAHULUAN Perkembangan perekonomian saat ini tidak bisa dihindarkan. Hal ini merupakan dampak dari berbagai polemik ekonomi yang terjadi saat ini (Mahyuddin dan Bilgies,2018). Berbagai solusi pun kemudian dikembangkan demi menjaga stabilitas ekonomi, dalam hal ini demi menjaga agar perekonomian tetap dapat menjadi modal yang memadai bagi masyarakat agar tetap survive (Handayani, 2012). Berbagai cara tersebut antara lain dilakukan Penelitian ini bertujuan untuk mengetahui penerapan PSAK NO.107 tentang ijarah di pegadaian syariah cabang ujung bulu Metode pendekatan yang digunakan adalah fenomenologi dengan paradigma interpretif. Hasil penelitian menunjukkan bahwa Pegadaian Syariah Cabang Ujung Bulu tidak memisahkan akad ijarah dengan akad rahn. Unit Pegadaian Syariah Cabang Ujung Bulu belum sepenuhnya mengimplementasikan PSAK No. 107. Pengakuan dan pengukuran seperti uang pinjaman serta biaya ijarah diakui pada saat melakukan transaksi rahn yaitu sebesar biaya perolehan. Namun, dalam hal pengakuan perbaikan obyek ijarah Unit Pegadaian Syariah Cabang Ujung Bulu tidak dilakukan karena hanya menyimpan marhun saja. Kata Kunci: ijarah, PSAK No.107, akuntansi syariah This study aims to determine the application of PSAK NO.107 on ijarah in the branch of the Bulu Bulu branch of the sharia pawnshop. The approach method used is phenomenology with an interpretive paradigm. The results showed that the Ujung Bulu Branch Sharia Pawnshop did not separate the ijarah contract from the rahn contract. The Ujung Bulu Branch Sharia Pawnshop Unit has not fully implemented PSAK No. 107. Recognition and measurement, such as borrowed money and ijarah fees, are recognized when making a rahn transaction, namely at cost. However, in terms of acknowledging the repair of the object of ijarah, the Ujung Bulu Branch Sharia Pawnshop was not carried out because it only kept marhun.
This research is to see the disclosure and meaning of mandate-based biodiversity to achieve the c... more This research is to see the disclosure and meaning of mandate-based biodiversity to achieve the company's deep ecology through semiotic analysis of text on the sustainability report of PT. ANTAM Tbk. achieve the deep ecology of the company. This study conducted an in-depth study with semiotic analysis of the disclosure of biodiversity in the sustainability report of PT. ANTAM Tbk. The results showed that the disclosure of biodiversity PT. ANTAM Tbk, is a non-financial accounting disclosure with the results of the disclosure of the management approach of 15.3% and the disclosure of material topics of 36.3%. The form of mandate in disclosing biodiversity, namely Hablumminallah, is interpreted by ANTAM as an expression of awareness of the importance of preserving the environment. ANTAM embodies Habluminannas in fulfilling operational permits and providing a forum for education and involving the community in its environmental programs. As for Hablum filArdh, ANTAM is embodied by preserving the biodiversity ecosystem both inside and outside its operational areas. The deep ecology of the company at ANTAM is manifested in the planning level in the form of commitment as stated in the vision and mission as well as the existence of strategic planning documents, then at the second level, namely the disclosure of program implementation both inside and outside the operational area, the third level is the disclosure of funds and environmental investment which continues to increase from year to year.
ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh company growth dan audit tenure terhadap ... more ABSTRAK Tujuan penelitian ini untuk mengetahui pengaruh company growth dan audit tenure terhadap opini audit going concern , serta pengaruhnya dengan pemoderasi audit delay pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Penelitian ini menggunakan data sekunder yang diakses melalui www.idx.co.id . Analisis data menggunakan analisis regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa company growth dan audit tenure berpengaruh positif signifikan terhadap opini audit going concern. A udit delay mampu memoderasi company growth terhadap opini audit going concern . Dan audit delay tidak mampu memoderasi audit tenure terhadap opini audit going concern . Kata kunci : company growth , audit tenure , audit delay , dan opini audit going concern ABSTRA CT The purpose of this study was to find out the effect of company growth and audit tenure toward going concern audit opinion, and their s effect with moderating audit delay on ma...
This study aims to analyze and provide empirical evidence that valuation method by specific ident... more This study aims to analyze and provide empirical evidence that valuation method by specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method to determine value inventory estate. This study using descriptive analasis to analyze and the result showed that specific identification method, Fisrt in Firs out Method, Weigted Average Method and lower cost and Net realizable value method not precisely to determine value inventories estate but revaluation method is precisely to determine value inventories estate on financial statement.
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2017
The purpose of this study is to determine the calculation of the cost of production and selling p... more The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost o...
ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara financial distres... more ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris hubungan antara financial distress dengan model Smijewski dan ukuran perusahaan terhadap harga saham. Penelitian menggunakan sampel perusahaan manufaktur yang terdaftar di BEI tahun 2016–2018. Jumlah sampel sebanyak 63 sampel yang terdiri dari 21 perusahaan selam 3 tahun pengamatan. Hasil penelitian menunjukkan bahwa financial distress dengan model Smijewski berpengaruh negatif terhadap harga saham pada alfa 10%. Hal ini memberi implikasi bahwa perusahaan yang mengalami financial distress akan berpengaruh pada penurunan harga saham dan begitu pula sebaliknya. Hal ini menjadi penting diperhatikan oleh investor sebelum melakukan pembelian saham di bursa. Sebagaimana yang kemukakan oleh Siregar (2008), Apergis et al. (2011) dan Murwani (2009) memberi bukti bahwa potensi kebangkrutan berpengaruh signifikan terhadap pergerakan harga saham perusahaan manufaktur. Penelitian ini juga menggunakan variabel kontrol yaitu ukuran pe...
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