Papers by Andi Kusumawati
International Journal of Research and Review, 2021
This study aims to determine and analyze (1) the effect of the cash conversion cycle on financial... more This study aims to determine and analyze (1) the effect of the cash conversion cycle on financial distress, (2) the effect of chief executive officer power on financial distress, (3) the effect of the cash conversion cycle on leverage, (4) the effect of chief executive officer power on leverage (5) Effect of cash conversion cycle on leverage (6) Effect of cash conversion cycle on financial distress through leverage (7) Effect of chief executive officer power on financial distress through leverage. This research is a type of quantitative research. In this study using agency theory and stakeholder theory. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample determination in this study used purposive sampling with a sample size of 80. The research data is secondary data accessed through www.idx.co.id. The results showed that the cash conversion cycle had a positive and significant effect on financial distres...
Abstract. The success of the Pangkajene and Kepulauan Regency has obtained Fair Opinion without E... more Abstract. The success of the Pangkajene and Kepulauan Regency has obtained Fair Opinion without Exception from the Supreme Audit Board for 6 (six) consecutive years, which cannot be separated from the management of quality regional property. However, the identification results show that there are still a number of problems found, ranging from planning and budgeting, procurement, use and utilization, maintenance and security, assessment, annihilation, deletion, administration, and guidance, supervision, and control. The follow up of the research ever done in 2017 and identification continuation of problems are faced especially by the goods, and on June 25th - 26 th 2019 has done technical guidance asset management. This event is aimed to improve knowledge and skills participants in managing the assets with emphasise the administration of their assets/goods. Participatory approach and a case study as a method of delivery of any matter had an impact on increasing the knowledge and sk...
This study aims to analyse the effect of pressure, opportunity, rationalization, ability, greed a... more This study aims to analyse the effect of pressure, opportunity, rationalization, ability, greed and disclosure on cheating at Hospital of Dr.Tadjuddin Chalid. This study uses a Structural Equation Model (SEM) analysis by testing the evaluation of the reflective measurement model (outer model) and evaluation of the structural model (inner model). The results of the analysis show that the variables that have a direct effect on fraud and fulfil significant assumptions are: pressure, opportunity, and disclosure. Pressure with a p value of 0.044> 0.05, means that the higher the pressure, the higher the fraud. Opportunity with p value 0.000 <0.05, means that the higher the opportunity, the cheating will be higher. Disclosure with a p value of 0.000 <0.05, means that the lower the level of disclosure, the higher the potential for someone to commit fraud. Meanwhile, rationality with a p value of 0.684> 0.05, ability of p value of 0.156> 0.05, and greed with a p value of 0.079...
The relationship between budgetary participation and clarity of budget objectives with performanc... more The relationship between budgetary participation and clarity of budget objectives with performance still has not provided a uniform conclusion. This study aims to examine the effect of participation and clarity of budget targets on the performance of the apparatus and examine the effect of commitment and organizational culture in the interaction relationship between participation and clarity of budget targets on the performance of the apparatus. This research was conducted on the scope of Makassar City Government. Data collection method is questionnaire. The sample was chosen by purposive sampling as many as 84 respondents spread in 13 agencies and 18 agencies. Data were analyzed by moderation regression analysis. The results showed that the participation and clarity of budget targets significantly affected the performance of apparatus, commitment and organizational culture to moderate the influence of budgetary participation on apparatus performance, commitment and organizational c...
SENTRALISASI, 2022
This study was conducted to find the form of a wife's responsibility in Islamic household acc... more This study was conducted to find the form of a wife's responsibility in Islamic household accounting, with a transcendental phenomenological approach. Transcendental phenomenological analysis techniques include 5 stages, namely: noema, noesis, epoche, intentional analysis and eidetic reduction. The results of the study indicate that the responsibility carried out by the wife in an Islamic household carried out in her household is accountability with the aim of maintaining self-esteem and maintaining self-image of her husband, for the expenses made, where there are 6 responsibilities, namely: income, maintenance, ZIS , consumption, investment, and saving into 4 responsibility centers, namely: revenue center, cost center, investment center and wealth center.
PENILAIAN KINERJA DI ERA COVID (Study Kasus di Dinas Sosial Provinsi Sulawesi Selatan)
9,278 lives have been lost. 130,538 patients are still struggling. However, 85,831 people have pr... more 9,278 lives have been lost. 130,538 patients are still struggling. However, 85,831 people have proven that sick because of the new type of Corona Virus or COVID-19 can be cured. (Liputan6.com). In Indonesia, there were 12,438 cases of Corona virus infection with 895 people dying and 2,317 declared. The World Health Organization (WHO) has paid special attention to the special policies of a number of countries that have begun to ease lockdowns or lockdowns in their territories. (Sindonews.com May 7, 2020). As a result of this pandemic, the life of the Indonesian economy has become devastated. The service and trade sectors have become stagnant. So that many of us see and read in the mass media, termination of employment to informal sector workers because production is hampered. The social impact caused by this pandemic has become a serious concern of the government by forming a task force. This task force coordinated by the social service distributed social assistance to people affecte...
Psychology and Education Journal, 2021
The purpose of this study is to reveal Muslim entrepreneurs’people's perceptions of tax compl... more The purpose of this study is to reveal Muslim entrepreneurs’people's perceptions of tax compliance related with knowledge, religiosity and justice and to find out whether knowledge, religiosity and justice affect them or not in terms of their tax compliance. The informants of this research are Muslim entrepreneurs in Makassar City. Data was collected through interviews with informants and analysed with a phenomenological approach. A result showed that tax compliance of Muslim entrepreneur is on what is detected into their tax payable. A Religiosity specs affect their views regarding taxes which they consider to be something that should not need to be imposed on citizens but they remain compliant with detected taxes. Knowledge helps in reporting tax and helps them to identify gray areas. While in the aspect of justice, all informants thought that there had not been justice in terms of taxation and what they got from what they paid.
This study aimed to analyze the influence of the human resources competence, the IT quality, APIP... more This study aimed to analyze the influence of the human resources competence, the IT quality, APIP support, communication and the leader commitment on the level of accrual-based accounting implementation and its impact to theaccountability and transparency of local governments. The instrument used was a questionnaire. The results showed that human resource competence, IT quality, and communication were able to influence the implementation of accrualbased accounting in local government entitie, but APIP support was not able. The leader commitment was able to moderate the relationship between human resource competence and the IT quality. The implementation of accrual-based accounting affected the level of accountability. The transparency assessment using an index of the level of information accessibility for local governments in South Sulawesi Province gave an average score of 3.45 on the disclosure of financial statements after implementation. This study has policy implications relate...
Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik DI Makassar Oleh: St. Nur Irawati A31107701 Jurusan Akuntansi Fakultas Ekonomi Universitas Hasanuddin Makassar 2011
The Influence of Village Apparatus Competence, Organizational Commitment, and Community Participation on Village Fund Management Accountability
This study aims to determine the effect of village apparatus competence, organizational commitmen... more This study aims to determine the effect of village apparatus competence, organizational commitment, community participation on village fund management accountability in the existing village in Bulukumpa sub-district, Bulukumba district. This type of research is quantitative research using primary data. The population used is 11 villages, and the sample is village fund management apparatus in Bulukumpa sub-district, Bulukumba district starting from the village head, village secretary, treasurer (head of financial affairs), head of affairs as many as 120 samples. data collection method using a questionnaire. The results showed that: (1) The competence of village officials had a positive and significant effect on the accountability of village fund management. (2) Organizational commitment has a positive and significant effect on village fund management accountability, (3) Community participation has a positive and significant impact on village fund management accountability , (4) Compe...
Lusiana Kanji (2019). Effect of Auditor Ethics and Audit Fee on Audit Quality Study at the Public... more Lusiana Kanji (2019). Effect of Auditor Ethics and Audit Fee on Audit Quality Study at the Public Accountant Firm in Makassar City. The aim of this study to find out auditor ethics and audit fee on audit quality study at the public accountant firm in Makassar city. Data collection uses primary data obtained from questionnaires using saturated sample techniques. The population used in this study were all auditors who worked in the Public Accounting Firm in the city of Makassar, while the sample of this study amounted to 40 auditors. The results of the questionnaire have been tested for validity and reliability, also been tested classical assumption in the form of normality assumptions and assumptions of heterocedasticity. Data analysis method uses multiple linear regression techniques. The results of this study provide empirical evidence that the ethics of auditors and audit Fees positive effect and significant on audit quality at the Public Accountant Firm in Makassar City, ethiccs ...
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 examine the effect of work experience, motivation, and culture on auditor perf... more This study aims to examine the effect of work experience, motivation, and culture on auditor performance by mediating self efficacy. This study uses a quantitative approach. This research was conducted at the Inspectorate of Maros Regency and the Inspectorate of Makassar City. Data obtained using the survey instrument method used in the form of a questionnaire. The research sample of 60 respondents who in the sample using a purposive sampling method. Data were analyzed using multiple regression methods. The results showed that (1) work experience influenced auditor performance; (2) motivation affects the auditor's performance; (3) culture influences auditor performance; and (4) work experience, motivation, and culture influence the auditor's performance which is mediated by self efficacy.
Analisis Pengaruh Good Corporate Governance, Leverage, Dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar DI Bursa Efek Indonesia Tahun 2010-2013
Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance, leverage, dan pro... more Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance, leverage, dan profitabilitas terhadap manajemen laba. Good corporate governance diukur dengan menggunakan kepemilikan institusional, kepemilkan manajerial, dan proporsi komisaris independen. Leverage diukur dengan menggunakan rasio debt to total asset dan profitabilitas diukur dengan rasio return on asset (ROA). Manajemen laba diukur dengan nilai absolute discretionary accrual menggunakan model modified jones. Sampel yang digunakan dalam penilitan ini adalah 51 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010 - 2013. Metode pengambilan sampel menggunakan purposive sampling dan model analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan kepemilikan institusional, kepemilikan manejerial, proporsi komisaris independen, dan leverage tidak berpengaruh terhadap manajemen laba, sedangkan profitabilitas berpengaruh terhadap manajemen laba.
DALAM ISLAM Production Costing Concept based on Islamic Justice
The phenomenon of learners’ poor English proficiency is an effective indicator showing the need t... more The phenomenon of learners’ poor English proficiency is an effective indicator showing the need to revisit the English language teaching model used so far in Indonesia, including those used in teaching English grammar, as grammar is an essence of language activity. The study has been designed to develop and to test the effectiveness of an interactive-based English grammar teaching model, “Pair Interaction” developed by Yassi since 2009 in improving learners’ English proficiency, particularly their communicative skill. The theoretical frameworks underpinning the proposed teaching model are the combination of constructivism and behaviourism. As such, the learning process tends to be more natural, lively and dynamic.Data were obtained purposively from 90 first year Engish students of two outstanding private universities in South Sulawesi, UMI in Makassar and UMPAR in ParePare and UNHAS as a omparison, undergoing tests of the four language skills; Speaking, Reading, Writing, Listening a...
International Journal of Financial Research, 2020
This study examines the effect of the interaction between cognitive moral development (pragmatic,... more This study examines the effect of the interaction between cognitive moral development (pragmatic, accommodating, and autonomous) and an organizational situation (agency and stewardship) in business ethical decision making (earnings management and expropriation). This research employed a laboratory experiment design of full factorial factor 3x2 between-within subjects . There were 97 postgraduate students of Hasanuddin University that acted as participants. Data were analyzed by ANOVA and t-test. The results showed that the level of cognitive moral development is positively related to the degree of ethical decisions in accounting and expropriation. The higher the level of cognitive moral development , the more managers act ethically in decisions relating to accounting and expropriation. Meanwhile, the agency and stewardship situation have no effect on the differences in ethical decision making both in accounting and expropriation. Similarly, the exposure to an organizational situatio...
Abstract: Planning and budgeting is a strategic first step in realizing regional financial manage... more Abstract: Planning and budgeting is a strategic first step in realizing regional financial management that is oriented towards improving the welfare of the community. To make it happen, we need human resources who have the ability and skills to analyze regional strategic problems and put them into a design program and activities accompanied by funding capabilities. This study aims to improve the knowledge and skills of regional financial managers, especially in the areas of regional planning and budgeting. This activity is carried out in the form of a workshop so that each participant can immediately gain knowledge and skills as well as approaches in solving every case faced. Planning and budgeting workshops for Regional Work Units within the scope of the Pangkajene and Islands Regency governments are a solution that is considered effective in resolving these problems. The workshop was attended by 60 State Civil Servants who have the main tasks and functions of planning and budgetin...
The Affect of Profitability, Leverage and Firms Size against Tax Avoidance
Journal of Advanced Research in Dynamical and Control Systems, 2020
International Journal of Advanced Research, 2019
This study aims to provide a review of the effect of Leadership Style, Individual Capability, and... more This study aims to provide a review of the effect of Leadership Style, Individual Capability, and Motivation on Auditor Performance and reward as a moderating variable. The object of the research is the auditor of the Regional Inspectorate of the Provincial Government of South Sulawesi. The population is 55 auditors. The sample technique used is the census method, which is a study that uses all members of the population to be sampled, so the number of samples is 55 respondents. Retrieving data using a questionnaire by analyzing data using moderated regression analysis (MRA) using SPSS version 22. The results of the study show that: First, the leadership style has a positive and significant influence on the auditor's performance. Second, individual capabilities have a positive and significant effect on auditor performance. Third, motivation has a positive and significant effect on auditor performance. Fourth, rewards moderate the relationship of leadership style, individual capability, and motivation to auditor performance.
Uploads
Papers by Andi Kusumawati