Ilham Lubis - Academia.edu (original) (raw)
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Papers by Ilham Lubis
The purpose of this research is to analyze the key success factors of sharia financing systems to... more The purpose of this research is to analyze the key success factors of sharia financing systems to strengthening empower Small Medium Enterprises (SME) in Jambi. Study was developed by secondary data observation and deep interview regarding sharia financing. The result indicates that sharia financing was not a primary choice to support SME’s capital requirement. Furthermore inadequate understanding of sharia financing plays a dominant role in the selection of financing institution. Keywords : Financing sharia, Small Medium Enterprise.
Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
Auditor is the third line of defence of good governance that can play a role in fraud detection e... more Auditor is the third line of defence of good governance that can play a role in fraud detection efforts. Audit quality can be achieved if the auditors meet supervisory standards and beneficial for the management of state finances that are accountable, transparent, economical, efficient and effective. This study examines the effect of ethical principles and professionalism on audit quality and its implication on fraud detection. The study was conducted on 30 auditors at the Inspectorate of Jambi Province by distributing questionnaires and analysed using Partial Least Square (PLS) to obtain an effective audit quality model in detecting fraud. The results showed that audit quality, which is determined by the ethics and professionalism of auditors, has an effect on fraud detection. Furthermore, audit quality is a mediator of ethics and auditor professionalism on fraud detection.
Jurnal Akuntansi & Keuangan Unja, 2020
Penelitian ini bertujuan umtuk menganalisis dan membandingkan pengaruh profitabilitas, leverage d... more Penelitian ini bertujuan umtuk menganalisis dan membandingkan pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba. Populasi dari penelitian ini adalah pada perusahaan sektor properti dan konstruksi yang terdaftar di Indeks Saham Syariah Indonesia dan Shariah Compliant Securities Malaysia. periode tahun 2016-2018. Teknik pengambilan sampel dilakukan dengan teknik simple random sampling sehingga terdapat 180 data sampel dengan perbandingan masing-masing berjumlah 90 data sampel (30 perusahaan sampel dalam 3 tahun pengamatan) pada sektor properti dan konstruksi di Indeks Saham Syariah Indonesia dan di Shariah Compliant Securities Malaysia periode tahun 2016-2018. Pengujian hipotesis menggunakan analisis regresi linear berganda dan uji beda independent sample t-test dengan prosedur statistik menggunakan program SPSS versi 24. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan ukuran perusahaan secara simultan tidak berpengaruh signifikan terhad...
Auditor is the third line of defence of good governance that can play a role in fraud detection e... more Auditor is the third line of defence of good governance that can play a role in fraud detection efforts. Audit quality can be achieved if the auditors meet supervisory standards and beneficial for the management of state finances that are accountable, transparent, economical, efficient and effective. This study examines the effect of ethical principles and professionalism on audit quality and its implication on fraud detection. The study was conducted on 30 auditors at the Inspectorate of Jambi Province by distributing questionnaires and analysed using Partial Least Square (PLS) to obtain an effective audit quality model in detecting fraud. The results showed that audit quality, which is determined by the ethics and professionalism of auditors, has an effect on fraud detection. Furthermore, audit quality is a mediator of ethics and auditor professionalism on fraud detection.
The purpose of this research is to analyze the key success factors of sharia financing systems to... more The purpose of this research is to analyze the key success factors of sharia financing systems to strengthening empower Small Medium Enterprises (SME) in Jambi. Study was developed by secondary data observation and deep interview regarding sharia financing. The result indicates that sharia financing was not a primary choice to support SME’s capital requirement. Furthermore inadequate understanding of sharia financing plays a dominant role in the selection of financing institution. Keywords : Financing sharia, Small Medium Enterprise.
Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020)
Auditor is the third line of defence of good governance that can play a role in fraud detection e... more Auditor is the third line of defence of good governance that can play a role in fraud detection efforts. Audit quality can be achieved if the auditors meet supervisory standards and beneficial for the management of state finances that are accountable, transparent, economical, efficient and effective. This study examines the effect of ethical principles and professionalism on audit quality and its implication on fraud detection. The study was conducted on 30 auditors at the Inspectorate of Jambi Province by distributing questionnaires and analysed using Partial Least Square (PLS) to obtain an effective audit quality model in detecting fraud. The results showed that audit quality, which is determined by the ethics and professionalism of auditors, has an effect on fraud detection. Furthermore, audit quality is a mediator of ethics and auditor professionalism on fraud detection.
Jurnal Akuntansi & Keuangan Unja, 2020
Penelitian ini bertujuan umtuk menganalisis dan membandingkan pengaruh profitabilitas, leverage d... more Penelitian ini bertujuan umtuk menganalisis dan membandingkan pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap manajemen laba. Populasi dari penelitian ini adalah pada perusahaan sektor properti dan konstruksi yang terdaftar di Indeks Saham Syariah Indonesia dan Shariah Compliant Securities Malaysia. periode tahun 2016-2018. Teknik pengambilan sampel dilakukan dengan teknik simple random sampling sehingga terdapat 180 data sampel dengan perbandingan masing-masing berjumlah 90 data sampel (30 perusahaan sampel dalam 3 tahun pengamatan) pada sektor properti dan konstruksi di Indeks Saham Syariah Indonesia dan di Shariah Compliant Securities Malaysia periode tahun 2016-2018. Pengujian hipotesis menggunakan analisis regresi linear berganda dan uji beda independent sample t-test dengan prosedur statistik menggunakan program SPSS versi 24. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan ukuran perusahaan secara simultan tidak berpengaruh signifikan terhad...
Auditor is the third line of defence of good governance that can play a role in fraud detection e... more Auditor is the third line of defence of good governance that can play a role in fraud detection efforts. Audit quality can be achieved if the auditors meet supervisory standards and beneficial for the management of state finances that are accountable, transparent, economical, efficient and effective. This study examines the effect of ethical principles and professionalism on audit quality and its implication on fraud detection. The study was conducted on 30 auditors at the Inspectorate of Jambi Province by distributing questionnaires and analysed using Partial Least Square (PLS) to obtain an effective audit quality model in detecting fraud. The results showed that audit quality, which is determined by the ethics and professionalism of auditors, has an effect on fraud detection. Furthermore, audit quality is a mediator of ethics and auditor professionalism on fraud detection.