Penelitian ini bertujuan untuk menguji peran independensi dan pengalaman sebagai anteseden dari k... more Penelitian ini bertujuan untuk menguji peran independensi dan pengalaman sebagai anteseden dari kualitas audit yang dihasilkan auditor pemerintah. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan data primer yang diperoleh dari hasil kuesioner. Sampel yang digunakan sebanyak 30 orang auditor pemerintahan pada Inspektorat kota Makassar. Analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan, independensi dan pengalaman menunjukkan pengaruh yang positif signifikan terhadap kualitas audit. Namun pengujian secara parsial menunjukkan adanya hasil yang berbeda, di mana independensi justru menunjukkan pengaruh yang negatif dan signifikan terhadap kualitas audit, sedangkan faktor pengalaman tetap menunjukkan hasil yang positif dan signifikan. Hal ini berarti sikap independen yang ditunjukkan justru mengurangi kualitas audit, sedangkan pengalaman dapat meningkatkan kualitas pertimbangan audit yang dihasilkan auditor. Ka...
This study aims to determine the effect of personal cost and wrongdoing power status on internal ... more This study aims to determine the effect of personal cost and wrongdoing power status on internal and external whistleblowing, as well as the moderating effect of ethical reasoning on the influence of personal cost and wrongdoing power status on internal and external whistleblowing. Survey on undergraduate accounting students in South Sulawesi who study while working. The data collected was obtained from 250 respondents using purposive sampling. The analysis method uses SEM with the AMOS program. The results showed that ethical reasoning was able to moderate the influence of personal costs and wrongdoing power status on internal and external whistleblowing. Respondents with high ethical reasoning will continue to report violations they encounter even though the violator's status is higher or there are personal costs such as fear of reprisals, threats from perpetrators. This study found that personal costs have a negative effect on internal and external whistleblowing. Wrongdoing power status has a negative effect on external whistleblowing. The results of this study support the theory of prosocial behavior. But the effect of wrongdoing power status on internal whistleblowing is not significant. This finding is not surprising, given that Indonesians' habits in highly competitive work environments are very poor. The high level of competition and high collusion in the world of work causes employees to no longer see the status of the perpetrators of violations and do not hesitate to report to the organization's internal parties when they see violations.
In this study, a transform procedure for the realisation of current-mode FTFN and for CCII-based ... more In this study, a transform procedure for the realisation of current-mode FTFN and for CCII-based filters from voltage-mode operational amplifier-based filter was presented by an adjoint transfomation method. First of all, a transformation to voltage-mode CCII-based filter circuit was performed according to the "Transformation Theorem" for the transformation to current-mode CCII-based filter circuit. Nullor model was used during the procedure of transformation to current-mode structure. This model shows that, nullator-norator pair can be used instead of FTFN without any restriction. Therefore, it is shown that transformation from voltage-mode operational amplifier to current-mode FTFN is easy. In this study, adjoint transformation method was introduced and acquired to Turkish literature by different applications. Characteristics of filters that used in applications were confirmed by PSPICE simulation results.
Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
This study aims to obtain empirical evidence about the factors causing fraud trends in public sec... more This study aims to obtain empirical evidence about the factors causing fraud trends in public sector organizations in the city of Makassar. The variables tested were distributive justice, procedural fairness, internal control system, leadership style, and organizational ethical culture. The sample used in this research is 83 samples working in the public sector in Makassar city. The sample is selected from several public sector agencies with a convenience sample technique. Hypothesis testing using SEM (Structural equations model) analysis tool using Smart PLS application. 03 to test the indicators that make up the construct and test the influence of variables that influence foul tendencies. The result of the research shows the influence of procedural justice, internal control system and leadership style to the tendency of fraud.
Penelitian ini bertujuan untuk menguak dimensi kecurangan (Fraud) travel umroh di Sulawesi Selata... more Penelitian ini bertujuan untuk menguak dimensi kecurangan (Fraud) travel umroh di Sulawesi Selatan dengan menggunakan pendekatan kualitatif dengan metode fenomenologi. Dengan menggunakan data hasil wawancara dengan berbagai informan, hasil penelitian menunjukkan dimensi kecurangan (fraud) yang ditemukan pada kasus kecurangan penyelenggaraan ibadah umroh travel Abu Tours terbagi menjadi empat dimensi yaitu kecurangan disebabkan karena adanya peluang (opportunity), greedy (Keserakahan), tekanan (pressure) dan Kemampuan (capability). Penelitian ini berkontribusi bagi regulator yang memiliki wewenang dalam mengatur pelaksanaan ibadah umroh agar mengeluarkan regulasi yang dapat mencegah kecurangan oleh penyelenggara. Kata Kunci : Fraud, dimensi fraud
Penelitian ini bertujuan untuk menguji peran independensi dan pengalaman sebagai anteseden dari k... more Penelitian ini bertujuan untuk menguji peran independensi dan pengalaman sebagai anteseden dari kualitas audit yang dihasilkan auditor pemerintah. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan data primer yang diperoleh dari hasil kuesioner. Sampel yang digunakan sebanyak 30 orang auditor pemerintahan pada Inspektorat kota Makassar. Analisis data menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa secara simultan, independensi dan pengalaman menunjukkan pengaruh yang positif signifikan terhadap kualitas audit. Namun pengujian secara parsial menunjukkan adanya hasil yang berbeda, di mana independensi justru menunjukkan pengaruh yang negatif dan signifikan terhadap kualitas audit, sedangkan faktor pengalaman tetap menunjukkan hasil yang positif dan signifikan. Hal ini berarti sikap independen yang ditunjukkan justru mengurangi kualitas audit, sedangkan pengalaman dapat meningkatkan kualitas pertimbangan audit yang dihasilkan auditor. Ka...
This study aims to determine the effect of personal cost and wrongdoing power status on internal ... more This study aims to determine the effect of personal cost and wrongdoing power status on internal and external whistleblowing, as well as the moderating effect of ethical reasoning on the influence of personal cost and wrongdoing power status on internal and external whistleblowing. Survey on undergraduate accounting students in South Sulawesi who study while working. The data collected was obtained from 250 respondents using purposive sampling. The analysis method uses SEM with the AMOS program. The results showed that ethical reasoning was able to moderate the influence of personal costs and wrongdoing power status on internal and external whistleblowing. Respondents with high ethical reasoning will continue to report violations they encounter even though the violator's status is higher or there are personal costs such as fear of reprisals, threats from perpetrators. This study found that personal costs have a negative effect on internal and external whistleblowing. Wrongdoing power status has a negative effect on external whistleblowing. The results of this study support the theory of prosocial behavior. But the effect of wrongdoing power status on internal whistleblowing is not significant. This finding is not surprising, given that Indonesians' habits in highly competitive work environments are very poor. The high level of competition and high collusion in the world of work causes employees to no longer see the status of the perpetrators of violations and do not hesitate to report to the organization's internal parties when they see violations.
In this study, a transform procedure for the realisation of current-mode FTFN and for CCII-based ... more In this study, a transform procedure for the realisation of current-mode FTFN and for CCII-based filters from voltage-mode operational amplifier-based filter was presented by an adjoint transfomation method. First of all, a transformation to voltage-mode CCII-based filter circuit was performed according to the "Transformation Theorem" for the transformation to current-mode CCII-based filter circuit. Nullor model was used during the procedure of transformation to current-mode structure. This model shows that, nullator-norator pair can be used instead of FTFN without any restriction. Therefore, it is shown that transformation from voltage-mode operational amplifier to current-mode FTFN is easy. In this study, adjoint transformation method was introduced and acquired to Turkish literature by different applications. Characteristics of filters that used in applications were confirmed by PSPICE simulation results.
Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018)
This study aims to obtain empirical evidence about the factors causing fraud trends in public sec... more This study aims to obtain empirical evidence about the factors causing fraud trends in public sector organizations in the city of Makassar. The variables tested were distributive justice, procedural fairness, internal control system, leadership style, and organizational ethical culture. The sample used in this research is 83 samples working in the public sector in Makassar city. The sample is selected from several public sector agencies with a convenience sample technique. Hypothesis testing using SEM (Structural equations model) analysis tool using Smart PLS application. 03 to test the indicators that make up the construct and test the influence of variables that influence foul tendencies. The result of the research shows the influence of procedural justice, internal control system and leadership style to the tendency of fraud.
Penelitian ini bertujuan untuk menguak dimensi kecurangan (Fraud) travel umroh di Sulawesi Selata... more Penelitian ini bertujuan untuk menguak dimensi kecurangan (Fraud) travel umroh di Sulawesi Selatan dengan menggunakan pendekatan kualitatif dengan metode fenomenologi. Dengan menggunakan data hasil wawancara dengan berbagai informan, hasil penelitian menunjukkan dimensi kecurangan (fraud) yang ditemukan pada kasus kecurangan penyelenggaraan ibadah umroh travel Abu Tours terbagi menjadi empat dimensi yaitu kecurangan disebabkan karena adanya peluang (opportunity), greedy (Keserakahan), tekanan (pressure) dan Kemampuan (capability). Penelitian ini berkontribusi bagi regulator yang memiliki wewenang dalam mengatur pelaksanaan ibadah umroh agar mengeluarkan regulasi yang dapat mencegah kecurangan oleh penyelenggara. Kata Kunci : Fraud, dimensi fraud
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