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All Journal JURNAL IQRA´ Jurnal Ilmiah Akuntansi Kesatuan
Suhendra
Universitas Pakuan, Indonesia
Economics, Econometrics & Finance Education

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The Effect of Independence and Professional Ethics on Auditor Performance at the Bogor Regency Inspectorate Agung Fajar Ilmiyono; Ellyn Octavianty; Ketut Sunarta; Nabilla Azzahra Pramashella; Suhendra
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4238

Abstract

Auditor performance reflects the outcomes of responsibilities such as examining financial statements, assessing compliance, and delivering objective evaluations. Strengthening auditor independence and adherence to professional ethics plays a vital role in sustaining credibility and ensuring accountability in audit outcomes. This study aims to analyse how independence and professional ethics influence internal auditor performance within the Bogor Regency Inspectorate. A verificative approach with an explanatory survey method was applied. The data were obtained from 36 respondents using questionnaires and analysed with SPSS version 29. Descriptive statistics, multiple linear regression, traditional assumption evaluation, and hypothesis testing using the t-test, F-test, and coefficient of determination were among the analytical methods used. The findings suggest that professional ethics and independence have no statistically significant partial effects on internal auditor performance. In a combined test, independence and professional ethics show a considerable positive impact, highlighting their joint contribution in enhancing the quality of internal supervision. These findings emphasise the need for internal auditors to consistently apply independence and professional ethics to improve objectivity, accountability, and the reliability of audit reports. Future research is advised to incorporate other variables such as competence, leadership, and organizational culture to provide broader insights into auditor performance.
Construction and Testing of A Teacher Productivity Model for Special Schools Using POP-SDM and SEM-PLS Fitria Iswari; Sri Setyaningsih; Suhendra
Jurnal Iqra' : Kajian Ilmu Pendidikan Vol. 11 No. 1 (2026): Jurnal Iqra' : Kajian Ilmu Pendidikan
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/ji.v11i1.7400

Abstract

Inclusive education is an effort to fulfill the right to education for all children, including children with special needs. However, its implementation still faces various challenges, particularly in the learning process at Special Schools (SLB). Therefore, increasing teacher productivity is an important factor in improving the quality of special education services. This study aims to analyze the influence of growth mindset, transformational leadership, cooperation, work motivation, and creativity on the work productivity of SLB teachers through the POP-SDM approach with Structural Equation Modeling–Partial Least Square (SEM-PLS) analysis. This study uses a quantitative method with multi-stage random sampling techniques on 140 SLB teachers with civil servant status in the Province of Jakarta. Data collection was conducted through a survey using a questionnaire instrument for each research variable. The research model consisted of three exogenous variables, namely growth mindset, transformational leadership, and cooperation, two intervening variables, namely work motivation and creativity, and one endogenous variable, namely teacher productivity. The results showed that the model met the SEM-PLS model feasibility criteria, had good predictive relevance, and showed strong predictive power based on PLS Predict analysis. The coefficient of determination value indicated that work motivation contributed significantly to teacher productivity
Co-Authors Agung Fajar Ilmiyono Ellyn Octavianty Fitria Iswari Ketut Sunarta Nabilla Azzahra Pramashella Sri Setyaningsih