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Setiyawan, Budi
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Pengaruh Kepemimpinan Partner, Motivasi Kerja dan Disiplin Kerja Terhadap Kinerja Auditor Di Kantor Akuntan Publik Efrinal & Setiyawan Setiyawan, Budi; s, Paidi W.
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3157

Abstract

Profesi auditor memiliki peran penting dalam menjaga akuntabilitas laporan keuangan melalui audit yang independen dan berkualitas. Namun, dalam praktiknya, auditor sering menghadapi tekanan kerja tinggi, tenggat waktu ketat, serta ketidakkonsistenan sistem penghargaan yang berpotensi menurunkan kinerja. Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan partner, motivasi kerja, dan disiplin kerja terhadap kinerja auditor di Kantor Akuntan Publik Efrinal & Setiyawan. Metode penelitian yang digunakan adalah kuantitatif deskriptif, dengan populasi sebanyak 60 auditor yang dijadikan sebagai sampel menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner dan observasi, kemudian dianalisis dengan uji validitas, reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kepemimpinan partner (sig. 0,000 < 0,05), motivasi kerja (sig. 0,000 < 0,05), dan disiplin kerja (sig. 0,000 < 0,05) berpengaruh signifikan terhadap kinerja auditor. Uji simultan (Fhitung = 180,431; sig. 0,000) memperlihatkan bahwa ketiga variabel secara bersama-sama memberikan pengaruh positif terhadap kinerja. Variabel kepemimpinan partner memiliki pengaruh paling dominan dengan koefisien regresi sebesar 0,613. Hasil ini menegaskan bahwa kepemimpinan yang efektif, sistem penghargaan yang konsisten, dan kedisiplinan tinggi merupakan faktor kunci peningkatan kinerja auditor. Penelitian selanjutnya disarankan untuk memperluas objek kajian pada KAP di berbagai wilayah dan menambahkan variabel mediasi seperti komitmen organisasi atau lingkungan kerja, agar diperoleh pemahaman yang lebih komprehensif mengenai determinan kinerja auditor di sektor jasa profesional.
Legal Responsibility of Marketplace Platforms for Counterfeit Products Based on Civil Law and ITE Law Susianto; Kurniawan, Bayu; Setiyawan, Budi; Wibowo, Hary Kesowo; Musruroh, Ainul
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.948

Abstract

This study explores the legal responsibility of marketplace platforms for the circulation of counterfeit products within the context of civil regulations, the Electronic Information and Transactions Law, and the Consumer Protection Law. The analysis focuses on normative and conceptual principles, aiming to understand how the principles of civil law, the ITE Law, and the Consumer Protection Law synergize to provide effective legal protection for consumers and brand owners. The method used is normative juridical with a statutory and conceptual approach, examining Article 1365 of the Civil Code, Law Number 11 of 2008, in conjunction with Law Number 19 of 2016, and Law Number 8 of 1999, through the study of documents, academic literature, and related regulations. The results indicate that marketplaces have significant legal responsibility to prevent the circulation of counterfeit products through active supervision, notice and takedown procedures, product verification, and transparent internal policies. Negligence in supervision can lead to civil liability, while implementing corporate social responsibility principles strengthens public trust and legal compliance. Strict legal implementation and consistent internal mechanisms are key to creating safe, fair, and sustainable e-commerce. This study provides a normative basis for strengthening online transaction oversight and policy recommendations for marketplaces in Indonesia.
Co-Authors Bayu Kurniawan Musruroh, Ainul s, Paidi W. Susianto Wibowo, Hary Kesowo