Authors:Wahyuni; Nurul Fuada Abstract: This study aims to determine and describe the effect of competence and independence on the quality of audit results. This study uses a quantitative method by distributing questionnaires to auditors at the BPK-RI Representative Office of South Sulawesi Province, with 38 auditors as respondents. The data used in this study are primary data and secondary data. The sampling method used is non-probability with purposive sampling type. The analysis method uses multiple regression with the help of SPSS for Windows software. The results of this study indicate that the competence and independence variables have a positive and significant effect on the quality of audit results. The results of this study are used as input for the leadership of the BPK-RI Representatives of South Sulawesi Province to maintain and improve the quality of their work. The results of this study can also be used for researchers and further researchers and parties who need it as a source of reference and useful information in adding insight into issues related to the quality of audit results in the public sector. PubDate: Thu, 14 Apr 2022 17:52:46 +000
Authors:Nurhidayah Nurhidayah; Riana Anggraeny Ridwan Abstract: This study aims to determine the effect of pressure, opportunity, and rationalization on academic fraud in accounting students at the University of West Sulawesi. The population in this study consisted of 462 accounting students, and the sample in this study consisted of 82 respondents with the sampling process carried out by the Slovin method. The data collection method in this research is using a questionnaire, and the data analysis method used is multiple regression analysis with the stages of testing to be carried out, namely descriptive statistical tests, data quality tests consisting of (validity test, reliability test), assumption test definitive test consisting of (normality test, multicollinearity test, heteroscedasticity test) and hypothesis testing which was carried out through partial regression test (t-test) and simultaneous test (F-test). This study indicates that simultaneously, pressure, opportunity, and rationalization together have a positive and significant effect on academic fraud in accounting students at the University of West Sulawesi. However, partially, pressure has no insignificant impact on the academic fraud of accounting students at the University of West Sulawesi. In contrast, opportunity and rationalization positively and significantly affect academic fraud in accounting students at the University of West Sulawesi. PubDate: Thu, 14 Apr 2022 16:57:28 +000
Authors:Muhammad Adil Abstract: This study aims to consider the role of internal audit or SPI as a strategic business partner as part of an organization that conducts testing and ensures the management of company activities to support and improve the imple-mentation of good corporate governance. Expectation’s stakeholder and explain the performance of the GCG Principles at PT. BNI (Persero), Tbk Makassar Regional Office. The analytical method used in this research is the descriptive qualitative research method, which provides an overview of how the role of internal audit can improve the application of the principles of good corporate governance at PT. BNI (Persero), a regional office of Tbk Makassar, is supported by providing several direct surveys to respondents. The types of data used are primary data and secondary data. Preliminary data was obtained by interviewing respondents to send surveys and quotations one week later—secondary data from company documents relevant to the object of research. The results of this study indicate that the role of internal audit can improve the application of the principles of good corporate governance. The first evaluation shows that the role of internal audit is very effective, the second evaluation shows that the implementation of the principles of good corporate governance has been realized. The third evaluation shows that internal audit plays a significant role in improving the application of the principles of good corporate governance. The results of this study are used as input or consideration for companies in improving the quality of the role of internal audit in line with the increasing application of GCG principles. The results of this study can also be used for other researchers and parties who need it as a source of reference and information that can later be used for further research. PubDate: Fri, 25 Mar 2022 00:00:00 +000
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