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
Implementation of Participatory Community Tourism Development Model Wattimena, Muhamad Amin; Surijadi, Herman; Amin, Muhamad; Musa, Muhammad Nur Denny; Hatuwe, Rahma Satya Masna
Journal of Business Application Vol. 3 No. 1 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i1.p32-43

Abstract

The study aims to analyze community-based tourism development at Pantai Kuako, Maluku. It seeks to enhance community engagement, identify local potentials, promote cultural richness, and increase environmental awareness. Additionally, it aims to boost tourist visits, local income, and community participation in tourism development programs. This research employs a qualitative descriptive method to comprehend individuals' experiences in community-based tourism development at Pantai Kuako. Data are gathered from both secondary and primary sources, including government policy documents and Focus Group Discussions (FGDs) involving 20 skilled informants. Data analysis follows Miles and Huberman's (2014) approach, involving data reduction, data presentation, and conclusion drawing. The analysis findings emphasize the significance of Community-Based Tourism (CBT) in fostering sustainable and inclusive tourism development. CBT strengthens the local economy, empowers communities, preserves culture, and promotes environmental responsibility. At Pantai Kuako, tourism development progresses through initial, intermediate, and advanced stages, with tailored strategies for each stage.
Peran Kebijakan Lingkungan dan Faktor Industri dalam Mendorong Kinerja Keuangan Perusahaan melalui Manajemen Akuntansi Lingkungan Surijadi, Herman; Balik, Dessy
Journal of Business Application Vol. 3 No. 2 (2024): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v3.i2.p71-80

Abstract

This study examines the influence of government environmental policies and industry factors on corporate financial performance through the implementation of Environmental Management Accounting (EMA). Employing a quantitative approach, this research utilizes survey methods with purposive sampling, focusing on companies operating in Indonesia that have adopted EMA practices and publicly disclose their financial statements. Data were collected from corporate financial reports and annual reports listed on the Indonesia Stock Exchange (BEI) and companies participating in the PROPER program from 2018 to the present. The analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test the relationships between variables.
Determinan Kinerja Karyawan Berdasarkan Kepemimpinan, Motivasi kerja dan Budaya Organisasi Amin, Mohamad; Surijadi, Herman
Journal of Business Application Vol. 1 No. 2 (2022): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v1.i2.p129-142

Abstract

The purpose of this study was to determine and analyze the impact of leadership, organizational culture and work motivation on the performance of employees of internet service provider in Ambon City. The type of research used is explanatory research. The population in the study is all employees of an internet service provider in Ambon City. Sampling used a simple random sampling technique with a final sample of 34 employees. Data collection was carried out by distributing online questionnaire instruments that utilized the google form. The analytical tool used to answer the objectives of this study is multiple linear regression analysis. The research results prove that; leadership and work motivation have a positive and significant impact on employee performance. Another result is that organizational culture has a positive but not significant effect on the performance of employees of internet service provider in Ambon City.
Dampak Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Pengungkapan Corporate Social Responsibility Surijadi, Herman; Amin, Muhamad; Siwabessy, Dominggus Jacobus; Wattiheluw, Siti Yayu
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p127-138

Abstract

This study aims to determine and analyze the magnitude of the influence of institutional ownership and managerial ownership on CSR disclosure in companies listed on the IDX in 2021 to 2022. Through a survey using secondary data obtained through financial reports and annual reports of companies listed on the IDX in 2021 up to 2022 for data collection and purposive sampling technique for sample selection, 62 companies were obtained as research samples. The test results using multiple linear regression analysis show that; (1) managerial ownership is proven to have a positive and significant effect on CSR disclosure or it can be said that the encouragement of increased managerial ownership will increase CSR disclosure in companies listed on the IDX from 2021 to 2022. (2) institutional ownership is proven to have no effect on CSR disclosure or it can be said that the percentage of corporate institutional ownership in Indonesia does not affect CSR disclosure.