Muhammad Syahrudin - Academia.edu (original) (raw)
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Papers by Muhammad Syahrudin
Jurnal Audit, Pajak, Akuntansi Publik (AJIB)
Fraud often occurs in manufacturing companies and always experiences changes every year, one of w... more Fraud often occurs in manufacturing companies and always experiences changes every year, one of which is financial statement fraud. The existence of financial statement fraud, especially that which occurred in these manufacturing companies, has made public confidence in the reliability of a financial report produced by a Public Accounting Firm (KAP) decreased. This study aims to determine the effect of audit fees. Audit tenure and audit rotation on audit quality as well as to find out how the audit committee is related as a moderating variable to the relationship between the independent variables and the dependent variable. The research method used is descriptive verification using secondary data in the form of financial reports and annual reports of manufacturing companies from the Indonesian Stock Exchange website so that the population is manufacturing companies listed on the Indonesian Stock Exchange with a total sample of 38 companies that have met the sampling criteria. by usi...
International Journal of Business, Economics, and Social Development, Feb 2, 2023
The Covid-19 pandemic has caused many companies to have significant losses that affect their goin... more The Covid-19 pandemic has caused many companies to have significant losses that affect their going concern and opinions from auditors about it, such as the case of KAP Satrio Bing, Eny (SBE) and partners, affiliated Deloitte Indonesia for not providing a audit opinion going concern on SNP's finances, where the condition of the company`s increase debt and repayment failure, so due to financial difficulties they committed fraud by manipulating financial statements. This study aims to examine the effect of financial distress, liquidity, leverage on audit opinion going concern partially on companies listed on IDXESGL during the pandemic (2019-2021). The method used is explanatory with a population of 30 companies listed on the IDX during the period 2019 to 2021 with a sample of 29 companies. The analytical technique used is logistic regression with a significance level of 5%. The results showed that liquidity had an effect on audit opinion going concern, while financial distress and leverage had no effect on audit opinion going concern. This audit opinion going concern can be avoided by managing current assets effectively so that they are able to meet their current liabilities. The results of this study are expected to provide contributions and considerations for auditors in issuing audit opinions going concern and for companies to determine indicators that affect their going concern.
Akuntabilitas
Business travel is a cost that quite affects cash disbursements, so it is necessary to carry out ... more Business travel is a cost that quite affects cash disbursements, so it is necessary to carry out effective controls to prevent fraud. The company has implemented internal control but there are still some irregularities in the management of official travel expenses. This study aims to analyze the influence of internal control on the cost effectiveness of official travel at Shafira Corporation. The research method uses quantitative research methods. Sources of data obtained from primary data with data collection through filling out a questionnaire given to 31 respondents who are employees of the company and the author’s direct observations. Data analysis used a simple regression method. The results of the study indicate that the internal control system affects the effectiveness of official travel expense where the elements of internal control have been implemented so as to minimize the risk of fraud and violations of official travel expense. The results of this study will have an impa...
Jurnal Audit, Pajak, Akuntansi Publik (AJIB)
Fraud often occurs in manufacturing companies and always experiences changes every year, one of w... more Fraud often occurs in manufacturing companies and always experiences changes every year, one of which is financial statement fraud. The existence of financial statement fraud, especially that which occurred in these manufacturing companies, has made public confidence in the reliability of a financial report produced by a Public Accounting Firm (KAP) decreased. This study aims to determine the effect of audit fees. Audit tenure and audit rotation on audit quality as well as to find out how the audit committee is related as a moderating variable to the relationship between the independent variables and the dependent variable. The research method used is descriptive verification using secondary data in the form of financial reports and annual reports of manufacturing companies from the Indonesian Stock Exchange website so that the population is manufacturing companies listed on the Indonesian Stock Exchange with a total sample of 38 companies that have met the sampling criteria. by usi...
International Journal of Business, Economics, and Social Development, Feb 2, 2023
The Covid-19 pandemic has caused many companies to have significant losses that affect their goin... more The Covid-19 pandemic has caused many companies to have significant losses that affect their going concern and opinions from auditors about it, such as the case of KAP Satrio Bing, Eny (SBE) and partners, affiliated Deloitte Indonesia for not providing a audit opinion going concern on SNP's finances, where the condition of the company`s increase debt and repayment failure, so due to financial difficulties they committed fraud by manipulating financial statements. This study aims to examine the effect of financial distress, liquidity, leverage on audit opinion going concern partially on companies listed on IDXESGL during the pandemic (2019-2021). The method used is explanatory with a population of 30 companies listed on the IDX during the period 2019 to 2021 with a sample of 29 companies. The analytical technique used is logistic regression with a significance level of 5%. The results showed that liquidity had an effect on audit opinion going concern, while financial distress and leverage had no effect on audit opinion going concern. This audit opinion going concern can be avoided by managing current assets effectively so that they are able to meet their current liabilities. The results of this study are expected to provide contributions and considerations for auditors in issuing audit opinions going concern and for companies to determine indicators that affect their going concern.
Akuntabilitas
Business travel is a cost that quite affects cash disbursements, so it is necessary to carry out ... more Business travel is a cost that quite affects cash disbursements, so it is necessary to carry out effective controls to prevent fraud. The company has implemented internal control but there are still some irregularities in the management of official travel expenses. This study aims to analyze the influence of internal control on the cost effectiveness of official travel at Shafira Corporation. The research method uses quantitative research methods. Sources of data obtained from primary data with data collection through filling out a questionnaire given to 31 respondents who are employees of the company and the author’s direct observations. Data analysis used a simple regression method. The results of the study indicate that the internal control system affects the effectiveness of official travel expense where the elements of internal control have been implemented so as to minimize the risk of fraud and violations of official travel expense. The results of this study will have an impa...