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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi MEDIA AKRUAL: Jurnal Akuntansi SOLUSI Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi : Transparansi dan Akuntabilitas Unri Conference Series: Community Engagement PEKBIS
EMRINALDI NUR DP
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KOMPETENSI AUDITOR, SKEPTISISME PROFESIONAL, KOMPLEKSITAS TUGAS, DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT (STUDI PADA KAP DI WILAYAH KOTA JAKARTA) Azzahra Aliyya Arnas; Emrinaldi Nur DP; Lila Anggraini
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of auditor competence, professional skepticism,task complexity, and self-efficacy on audit judgement in Public Accounting Firmsin Jakarta. This quantitative research employed a survey method involving 60auditors selected using purposive sampling. Data were analyzed using StructuralEquation Modeling (SEM) with SmartPLS 4. The results indicate that auditorcompetence and professional skepticism have a significant positive effect on auditjudgement, while task complexity and self-efficacy do not significantly affect auditjudgement. The model explains 42.7% of the variance in audit judgement. Thisstudy contributes to auditing literature and provides practical implications forimproving audit quality. Keyword: audit judgement; auditor competence; professional skepticism; selfefficacy; task complexity
SOCIAL ENTREPRENEURSHIP ORIENTATION, SOCIAL INNOVATION, AND SOCIAL ENTERPRISE PERFORMANCE: THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE Rahmi Alfina; Yesi Mutia Basri; Poppy Nurmayanti; Emrinaldi Nur Dp; Novita Indrawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.347-364

Abstract

This research aims to examine the effects of social entrepreneurship orientation and social innovation on social enterprise performance by considering the mediating role of competitive advantage. Unlike previous studies that primarily focus on entrepreneurial orientation, this study integrates social entrepreneurship orientation and social innovation within a single framework to explain the performance of social enterprises. The research was conducted on cooperatives in Indragiri Hilir Regency, Riau, Indonesia, which represent one of the most prominent forms of social enterprise in the country. Data were collected through structured questionnaires distributed directly and via Google Forms, resulting in 150 valid responses from cooperative chairpersons, secretaries, and treasurers. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that social entrepreneurship orientation and social innovation have significant positive effects on social enterprise performance. Furthermore, competitive advantage significantly mediates the relationships between both antecedent variables and performance. These findings extend the Resource-Based View by demonstrating that competitive advantage acts as a strategic mechanism through which social entrepreneurial capabilities are translated into superior organizational outcomes. Practically, the results provide guidance for cooperative managers and policymakers to strengthen innovation and entrepreneurial orientation in order to achieve sustainable social and economic performance.
Co-Authors Abd. Rasyid Syamsuri Abdurrahman, Rezi Al Azhar Ali Alfiati Silfi Anak Agung Gede Sugianthara Andreas Andreas Asih ' Azwir Nasir Azzahra Aliyya Arnas Benediktus Oksanda Devi Safitri Devi Savitri Devy Tresnowati Dinda Niagara Ermaja Diyah Fitri Yulianti Edfan Darlis Eka Hariyani Eka Haryani Elmita Sari Enni Savitri Fadhril Rahmi Yulianto Finta Isfa Nofianti Halimah Tun Sakdiah Hariadi ' Hariadi Hariadi Hariadi Yasni Hengki Wijora Hot Kristian Maryanto Indah Novita Ismail Mubaraq Isworo Wulandari Julita ' Julita - Julita Julita Lia Andriyani Lila Anggraini Lubis, Armensyah Mai Elva Sundari Marisa Fitria Meilda Wiguna Mela, Nanda Fito Mentari Cefrida S Miswandi ' Mudrika Alamsyah Hasan Nasrizal Nasrizal Novita Indrawati Nur Azlina Poppy Nurmayanti Pretty Sakta Riny Purwoko, Agus Puspha Sonia Rahmi Alfina Raihanil Jannah Ramadhan, Muhammad Adzan Ray Farandy Rheny Afriana Hanif Rika Amelia Septiana Rizky Ardhianto Rofika ' Rofika - Rofika Rofika Rora Aprilia Rossy Amalina Anjani Ruhul Fitrios Rusli ' Ryan Patria Ruli Selni Triponika Sari Sempaulus Silalahi Setiawan Harsa Shelly Jelita Akhmad Stephen Lie Suci Oktavia Sufanda, Zerry Syaidina Efri Saputra Tania Iskandar Tengku Irahmah Tengku Ramona Fitri Tiffany Pratiwi Ulfah Rosendi Afrilliani Vavia Yunasih Veronita Wulandari Yesi Mutia Basri Yogi Andrian Yudha Kurniawan Yuneita Anisma Zulman '