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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Made Konny Koswara
Institut Teknologi dan Bisnis Semarang
Economics, Econometrics & Finance

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Pengaruh Komitmen Profesional, Moral Reasoning dan Budaya Organisasi Terhadap Keputusan Etis Auditor Independen Gede Mandirta Tama; Ida Ayu Gede Danika Esa Pradnyani; Made Konny Koswara
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i1.915

Abstract

This study aims to empirically prove: (1) the effect of professional commitment on the ethical decisions of independent auditors, (2) the effect of moral reasoning on the ethical decisions of independent auditors and (3) organizational culture on the ethical decisions of independent auditors. The population of this study is independent auditors in the capital market at KAP in East Java and West Java regions registered with the OJK. The sampling method using total sampling technique obtained a sample of 59 people. Data comes from primary data in the form of respondents' answers to questionnaire statements. The data analysis technique used is the partial least square (PLS) model. The results of this study indicate that professional commitment, moral reasoning and organizational culture have a positive effect on ethical decisions at KAP in the East Java and West Java regions registered with the OJK.
Pengaruh Kompetensi Sumber Daya Manusia, Kinerja Manajerial Dan Job Relevant Information Terhadap Penerapan Anggaran Koperasi Nyoman Sri Padmini; Made Konny Koswara; Gede Mandirta Tama
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): MARET : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i1.921

Abstract

This study aims to prove empirically: (1) the effect of human resource competence, (2) managerial performance and (3) job relevant information on the implementation of the cooperative budget implemented in Buleleng Regency, Bali. Descriptive quantitative method is one type of research applied in this study. The data sources used in this study used primary data in the form of questionnaires given directly to respondents. This research was conducted at cooperatives in Buleleng Regency with a total research sample of 74 cooperatives obtained from the Slovin formula. Tenik sampling based on Proportional cluster sampling and obtained the number of respondents in this study as many as 222 respondents. . The results of this study indicate that human resource competencies, managerial performance and job relevant information have a positive and significant effect on the implementation of the cooperative budget in Buleleng Regency, Bali Province.
Co-Authors Gede Mandirta Tama Ida Ayu Gede Danika Esa Pradnyani Nyoman Sri Padmini