PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR

This study aims to examine and analyze the influence of competencies and independence on audit quality in Public Accountant Office in Makassar. A questionnaire was distributed to the auditors totaling 50 auditors in seven public accountant offices. The analytical method used is multiple regression analysis. The results of the study show that auditor competency has a positive and significant effect on audit quality. Auditor independence also has a significant effect on audit quality. This results reveal that auditor competency and independency can improve audit quality.

PENGARUH EKSPEKTASI PENDAPATAN, KEPRIBADIAN, DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA PROGRAM STUDI AKUNTANSI UNIVERSITAS TADULAKO

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.

PERLAKUAN AKUNTANSI TANGGUNG JAWAB SOSIAL PERUSAHAAN UNTUK PENGEMBANGAN MASYARAKAT SEKITAR PT SEMEN TONASA

This study aims to analyze the application and treatment of Corporate Social Responsibility (CSR) accounting in an effort to develop communities around companies in PT Semen Tonasa. Research data obtained from primary data and secondary data. Primary data in the form of direct interviews with the company and the community. While secondary data in the form of data obtained from the company's internal data. The method used is descriptive qualitative method. The results showed that the CSR comdev program implemented by PT Semen Tonasa has greatly helped the surrounding community and the community has felt the benefits and has been running effectively, but needs to be followed up on several programs that are still running without extra supervision from the company . The CSR accounting report originates from the current year's profit of 4% in accordance with the RUPS.

PERSEPSI KEGUNAAN, KEMUDAHAN PENGGUNAAN, DAN KENYAMANAN PENGARUHNYA TERHADAP NIAT DALAM MENGGUNAKAN APLIKASI MOBILE BANKING (Studi Pada Nasabah Perbankan Konvensional di Kota Palu)

This research aims to evaluate and analyze the influence of perceived usefulness, ease of use, and convenience to intention to use mobile banking application. This type of research is survey research, using accidental method as sampling technique and obtained 60 respondent as the sample of research. The research method used in this study is quantitative research. Data analysis techniques using descriptive analysis and multiple linear regression using SPSS 21.0 program. The results shown that perceived usefulness, ease of use, and convenience has positive influence on intention to use mobile banking application.

EFEKTIVITAS KINERJA KEUANGAN DALAM MENENTUKAN MODEL PREDIKSI PEMERINGKATAN SUKUK

This study aims to analyze the effectiveness of financial performance in determining the prediction model for sukuk. The financial performance used in this study consists of leverage, liquidity, solvency, profitability, productivity and coverage ratio. Tests were carried out on 37 companies whose sukuk were registered with PT PEFINDO rating agencies and had financial statements in 2011-2018 using multiple discriminant analysis (MDA). The results show that financial performance can form a prediction model for sukuk with a model accuracy rate of 89.2%. There are four financial performance variables that can form a prediction model, namely leverage with long term liabilities/total asset proxy, liquidity with the proxy of current assets/current liabilities, profitability with the proxy of operating income/sales, and coverage with proxy operating income/total liabilities.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI

This study is aimed to test and analyze the effect of information technology usage and human resource competencies on the effectiveness of accounting information system. This study used primary data with survey method by distibuted questionnaires to employees of PT. X Makassar. The samples were defined by using purposive sampling method. This study distributed 50 questionnaires but only 45 questionnaires were returned and could be processed. Data that already collected were analyzed by multiple linear regression. The results show that information technology usage had positive and not significant effect to the effectiveness of accounting information system, and human resource competencies had positive and significant effect to the effectiveness of accounting information system. While information technology usage and human resource competencies simultaneous affect to the effectiveness of accounting information system.

KEPUASAN KERJA SEBAGAI MODERASI PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KARYAWAN

This research was conducted to determine the effect of Total Quality Management on Employee Performance with a moderating variable namely Job Satisfaction. The method used in this study is regression analysis. The conclusions from the results of data analysis are (1) Total Quality Management has a significant effect on Employee Performance so that by increasing the value of Total Quality Management (TQM) it will provide a significant increase in Employee Performance. (2) Total Quality Management and Job Satisfaction show insignificant influence on Employee Performance, so the hypothesis that Job Satisfaction moderates the relationship between Total Quality Management and Employee Performance is rejected because the effect is insignificant.

PENGARUH KEPUASAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA DOSEN FAKULTAS EKONOMI DI PERGURUAN TINGGI SWASTA DI MAKASSAR

This study aims to determine the effect of job satisfaction and motivation on the lecturer performance at private universities in Makassar. The research conducted on the lecturer of faculty of economics at three private universities in Makassar South Sulawesi by using mail survey and sending 150 questionnaires to the respondents. Sampling technique used in this study is random sampling. Data were collected at 101 and analyzed using multiple linear regression analysis. The analysis result showed that job satisfaction gives positive impact and significant on the performance of private university lecturers in Makassar, and motivation gives positive impact and significant on the performance of private university lecturers in Makassar. The results of multiple regression analysis showed motivation and job satisfaction simultaneously have positive and significant impact on the performance of private university lecturers in Makassar.

PENGARUH INTERGOVERNMENTAL REVENUE, KEKAYAAN PEMERINTAH DAERAH, DAN UMUR PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Sulawesi Tengah)

This study aims to analyze the effect of intergovernmental revenue, wealth of local government, and local government age to local government financial statement disclosure in Central Sulawesi. The analysis method used in this study is a multiple linear regression analysis. The results showed that intergovernmental revenue, local government wealth, and age of local government have a significant effect to the disclosure level of local government financial statements simultaneously. Intergovernmental revenue has a significant negative effect to the disclosure level of local government financial statements, while the wealth of local government and the age of local governments have no significant effect to the disclosure level of local government financial statements partially.

ADOPSI XBRL TERHADAP PERILAKU PERDAGANGAN INVESTOR DI BURSA EFEK INDONESIA

This study aims to investigate the impact of XBRL adoption to trade behavior of investors in the Indonesia Stock Exchange which is reflected by frequency of stock trade. The sample of this study is 34 banks taken randomly from 81 banks listed in the Indonesia Stock Exchange in 2014 and 2016. The data analysis methods used in this study are one way ANOVA for difference test and multiple regression analysis to test the impact of ROA, size and dividend ratio to XBRL adoption. This study found that the frequency of stock trade and ROA as control variable doesn’t change when XBRL is applied. This result is caused by financial data taken when post-XBRL is financial data in 2016, whereas implementation of XBRL has started since 2015. But, size and dividend change in the period of post-XBRL.