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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) EL-MUHASABA Kinerja Jurnal Progres Ekonomi Pembangunan JEM17: Jurnal Ekonomi Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Jurnal Bisnis dan Akuntansi MEDIA BISNIS Jurnal Real Riset Jurnal Akuntansi dan Governance Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Humantech : Jurnal Ilmiah Multidisiplin Indonesia Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Islamic Accounting and Finance Review Bidik : Jurnal Pengabdian kepada Masyarakat Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Inclusive Society and Sustainability Studies (ISSUES) Paradoks : Jurnal Ilmu Ekonomi International Journal of Asian Business and Management (IJABM) Enrichment: Journal of Multidisciplinary Research and Development Land Journal Advances in Management & Financial Reporting JER Jurnal Ilmiah Bongaya (JIB) Atestasi : Jurnal Ilmiah Akuntansi
Indrijawati, Aini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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The effect of healthy lifestyle and psychological well-being on auditor performance moderating by auditor integrity Fitriani, Rezki; Arifuddin, Arifuddin; Indrijawati, Aini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.21 KB) | DOI: 10.32670/fairvalue.v4i10.1688

Abstract

This study aims to find out how the influence of healthy lifestyle and psychological well being on auditor performance is moderated by auditor integrity. The study used multiple regression analysis methods and moderation regression analysis. The population of this study is the auditors of the Inspectorate in South Sulawesi Province. Sampling of the respondents was carried out by purposive sampling. The results show that, healthy life style and psychological well-being have a positive and significant effort on auditor performance. The result also shows that, auditor integrity becomes a moderator between positive and significant effort healthy lifestyle on auditor performance, although on the other side can't be a moderator between psychological well-being on auditor performance.
Analisis faktor-faktor yang memengaruhi kualitas laporan keuangan pada kementerian pekerjaan umum dan perumahan rakyat dengan pemanfaatan teknologi informasi sebagai pemoderasi Karina, Rieni; Nirwana, Nirwana; Indrijawati, Aini
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 11 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The central government is obliged to provide quality financial reports as a means of accountability. A total of 178 respondents participated in the research conducted at the Ministry of PUPR with a sample of 89 work units using the purposive sampling technique. Questionnaires are used to collect primary data using a survey methodology. The analytical methods used are multiple regression analysis and moderate regression analysis. The research findings show that the application of government accounting standards, human resource competencies, internal control systems, organizational commitment, and the leadership style of the Ministry of PUPR has a positive and significant effect on the quality of financial reports. This can be seen from the level of significance of each variable in the t-test of multiple linear regression analysis without moderation, which is less than 5%. Second, the use of information technology, which includes tools, financial data management, and maintenance, can positively influence the relationship between organizational commitment to the quality of the Ministry of PUPR's financial reports and SAP implementation factors. However, the quality of financial reports can be negatively affected by the interaction of HR competencies with the use of information technology. Based on the t-test of moderate regression analysis (MRA), the use of information technology is not able to moderate the effect of SPI interactions and leadership style interactions on the quality of financial reports at the Ministry of PUPR.
Co-Authors AA Sudharmawan, AA Abbas, Aisyah Aisyah, Andi Alam, Ade Ikhlas Amal Amina, Nur Aminarty, Fhifi Amiruddin Amiruddin Anita Arham Arienda, Yoshica Arif, Muhammad Faisal ARIFUDDIN Arifuddin Arifuddin Army, Elwiyani Arsyam, Ulfanita Asmaul Husna Assaggaf, Aswar Anas Dahlia, Andi Amalia Darmawati Darmawati , Darmawati Darmawati Darmawati Darwis Said, Darwis Daud, Dahniyar Endang Tri Pratiwi Fadilla, Alya Ferdiansah, Muhammad Irdam Ferdiansyah, Muhammad Irdam Fitriani Fitriani Fitriani, Rezki Fratiwi, Sri Ayu Grace T. Pontoh Grace T. Pontoh Haerial, Haerial Hanif AR, Muh Amir Hariana, H. Harsono, Edi Hasan, Annisa Nabilah Hastuti Hastuti Indra Santoso, Septy Intihanah, Intihanah Irdam, Muh Istianah Istianah Juanda, Indira Syakira Kirana Juanda, Juanda Karina, Rieni Kartini Kartini Kusumawati, Andi Liwan, Nadhilah Amaliah Maharani, Dewi Shintya Marpaung, Zulfina Erita MEDIATY Mediaty Mediaty, M. Muhdsan, Mudhia'ah Muzakkir Muzakkir Natsir, Andi Iqra Pradipta Nia, Sukma Nindra, Nurhaliza Magfirah Nirwana, Nirwana Novitasari, Hilda Nugraha, Rakhmat Nurul Prima Nurfadilah, Ayu Nurmais, Muh. Qalbi Palureng, Rezvita Zalsabilah Panglewai, Dave Dominic Pitria, Ni Gusti Ayu Pontoh, Grace T Pratama Kohar, Yansen Pratiwi, Dwi Dian Purisamya, Asharin Juwita Putri, Anissa Aulya Rahmawati Rasyid, Syarifuddin Reza, Mochammad Faizal Rosali, Suryarahma Rustam, Yunda Dwi Putri Salsabila, Tsarwah Sofyan, Diva Rayhanun Raya Sri Damayanti sriwahyuni Sriwahyuni Sudharma, Falih Zaki Sulkarnaen, Fauziah Sundari Sundari, Sri Surianto, Nurul Maghfirah Surisman, S. Sutriani Sutriani Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin, Niswar Syarifuddin Syarifuddin T. Pontoh, Grace Utami, Rizky Wahid, Muhammad Zulfadli Wahyuddin Wahyuddin Wijayanti, Winola Yulianti Yulianti Zam-Zam, Fitriya Muslimah