Surijadi, Herman
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The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment Pattiasina, Victor; Noch, Muhamad Yamin; Surijadi, Herman; Amin, Muhammad; Tamaela, Eduard Yohannis
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.31289

Abstract

The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment. 
Determinan Kepuasan Kerja Berdasarkan Pengembangan Karier Dan Keseimbangan Kehidupan Kerja Surijadi, Herman; Tousalwa, Carla Carolien; Amin, Muhamad; Matakita, Muhajir; Musa, Muhammad Nur Deny; Muspiha, Muspiha; Siwabessy, Dominggus Jacobus
Journal of Economics Review (JOER) Vol. 3 No. 2 (2023): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.3.2.97 - 109

Abstract

This study aims to test and analyse the impact of career development and work-life balance on job satisfaction of bank employees in Ambon City. The approach in this research is included in quantitative research. The research model is a survey model using an online questionnaire instrument. The population in the study was all bank employees in Ambon City with the census technique as the sampling technique. Data analysis used multiple linear regression preceded by frequency distribution analysis of respondents' answers, classical assumption testing (normality, multicollinearity and heteroscedasticity tests) and research instrument testing (validity and reliability tests). The research findings prove that career development and work-life balance factors have a positive and significant impact on job satisfaction of bank employees in Ambon City