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All Journal Journal of Contemporary Accounting STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE
Widyastuty, Tri
Unknown Affiliation
Economics, Econometrics & Finance Health Professions Public Health

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THE EFFECTS OF GRAMMAR MASTERY TOWARDS STUDENTS’ READING COMPREHENSION Fitriyeni, Fitriyeni; Widyastuty, Tri
Aksara Public Vol 2 No 2 (2018): Mei (2018)
Publisher : EDUTECH CONSULTANT

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Abstract

The aim of the research is to know the effects of grammar mastery towards student’s reading comprehension.Grammar has an important role in mastering a language, and comprehending reading is also one of the ways to improve language learning. Therefore, it is necessary to know whether both variables have significantly effect to each other. Research methodology used is descriptive quantitative study. Sample are taken 80 students, and the sample taken with random technique. Data was collected through multiple choice test to the samples. Data analysis uses descriptive statistics. The research result shows that grammar mastery has a significant effect or influence towards the improvement of student’s reading comprehension. In other words the students who guided better grammar mastery are better to comprehend reading. Learning a language can hardly be defined from its grammatical. The language is mastered when the students can use it correctly and comunicatively either in oral or written. Thus, in learning English, the students must engage well to its grammatical. The results contribute most to the increasing of student’s reading comprehension.
The influence of auditor independence, competence and integrity on audit quality moderated by the auditor's code of professional ethics Hartono, Rudi; Widyastuty, Tri; Minrejo, Sumarno; Pangaribuan, David
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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This study aims to analyze the influence of auditor independence, competence, and integrity on audit quality, as well as the role of a professional code of ethics as a moderating variable in this relationship. This study uses a quantitative method with a PLS-SEM approach. The sample consisted of 184 auditors at South Jakarta Public Accounting Firms (KAPs), selected through purposive sampling. Data were collected through questionnaires that had been tested for validity and reliability, as well as interviews with senior auditors to understand the challenges in implementing a professional code of ethics. The analysis results show that auditor independence, competence, and integrity have a positive and significant effect on audit quality, with integrity being the most dominant factor. Furthermore, a professional code of ethics has been shown to strengthen the relationship between independence, competence, and integrity with audit quality, meaning that strict implementation of a code of ethics increases effectiveness and ensures transparent and high-quality audits. However, interviews revealed challenges in implementing a code of ethics, including pressure from clients, long-term relationships that threaten independence, and a lack of training related to the code of ethics in some KAPs.
Co-Authors Fitriyeni, Fitriyeni Hartono, Rudi Minrejo, Sumarno Pangaribuan, David