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All Journal Jurnal Ilmiah Widya Atestasi : Jurnal Ilmiah Akuntansi
Mildawani, MM Tri Susetyaning
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Economics, Econometrics & Finance Social Sciences Other

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INDIVIDUAL COMPETITIVENESS: KUNCI KOMPETISI DI ERA GLOBALISASI Mildawani, MM Tri Susetyaning
Jurnal Ilmiah Widya Vol 5 No 1 (2018)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1050.628 KB)

Abstract

Individual competitiveness adalah konsep yang relatif baru dalam studi psikologi maupun society psychology. Pemahaman individual competitiveness merujuk pada kemampuan individu untuk bersaing dalam era globalisasi yang kompetitif. Dalam beberapa literatur, individual competitiveness dikaitkan dengan keunggulan kompetitif dan ditentukan oleh kemampuan individu untuk terus belajar. Tujuan penelitian ini adalah untuk mengetahui variabel-variabel yang memberikan pengaruh pada variabel Individual Competitiveness, yang merupakan variabel endogen dalam menghadapi kompetisi di era globalisasi ini. Penelitian ini menggunakan metode kualitatif untuk pengumpulan data melalui metode observasi dan wawancara. Hasil penelitian bahwa variabel-variabel yang berpengaruh pada variabel Individual Competitiveness adalah Hasrat Berprestasi, Self Efficacy, dan Perilaku Belajar.
Competence and Motivation (Auditor) on Audit Quality Mildawani, MM Tri Susetyaning
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.679

Abstract

Assessing the efficiency of financial supervision in local government is contingent upon the crucial factor of audit quality. The significance of audit quality to information consumers lies in its capacity to serve as a fundamental framework for decision-making. Numerous aspects exert influence in pursuing enhancing and attaining commendable audit quality, encompassing competence and enthusiasm. The objective of this study is to examine the impact of auditor competency and auditor motivation on the quality of audits conducted by the Cirebon Regency Inspectorate Office. The present study was conducted at the Cirebon district's Inspectorate office. The investigation utilized a sample size of 50 auditors. The purposive sampling technique chose the participants for this study. The investigation employed the analytical technique of descriptive statistics. The data underwent statistical analysis using SPSS version 25, employing multiple linear regression tests and hypothesis testing. Before doing the multiple linear regression analysis, it is customary to perform the classical assumption test, which involves assessing the validity and reliability of the data. The study's findings indicate that the level of auditor skill has a notable and favorable impact on the quality of audits. The motivation of auditors has been found to have a notable positive impact on the quality of audits.
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