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All Journal Jurnal Akuntansi Multiparadigma Ilomata International Journal of Social Science
Anastasia, Michelle
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Other

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HOW DO ORGANIZATIONS SHARE RESPONSIBILITY FOR AUDITOR JOB SATISFACTION AND POOR PERFORMANCE? Anastasia, Michelle; Kohardinata, Cliff; Widianingsih, Luky Patricia
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.17

Abstract

Abstrak – Bagaimana Organisasi Turut Terlibat atas Kepuasan Kerja dan Kinerja Auditor yang Buruk?Tujuan Utama - Penelitian ini dilakukan untuk memberikan bukti empiris atas kontribusi kecerdasan emosional dan spiritual pada kepuasan dan kinerja auditor.Metode - Penelitian ini menggunakan metode analisis SEM dengan tiga persamaan struktural. Sampel yang digunakan adalah auditor dari berbagai provinsi di Indonesia.Temuan Utama - Hasil yang diperoleh membuktikan bahwa kecerdasan emosional dan kecerdasan spiritual memberikan dampak positif pada kepuasan dan kinerja auditor. Kepuasan kerja juga berpengaruh signifikan terhadap kinerja yang dilakukan. Hal ini mengindikasikan bahwa kepuasan kerja merupakan hal yang krusial untuk diperhatikan.Implikasi Teori dan Kebijakan – Untuk meningkatkan kepuasan dan kinerjanya, seorang auditor harus dapat mengelola emosi dan memiliki keyakinan yang kuat. Organisasi juga harus bisa membuat strategi yang dapat meningkatkan kepuasan dan kinerja auditor.Kebaruan Penelitian - Penggunaan variabel yang merepresentasikan faktor psikologis bagi kepuasan dan kinerja seorang auditor menjadi kekuatan perspektif penelitian ini. Abstract – How Do Organizations Share Responsibility for Auditor Job Satisfaction and Poor Performance?Main Purpose - This study investigates empirical evidence of the contribution of emotional and spiritual intelligence on auditor satisfaction and performance.Method - This study employs SEM analysis method with three structural equations. The sample is auditors from various provinces in Indonesia.Main Findings - The results proved that emotional and spiritual intelligence positively affect job satisfaction and auditor performance. Furthermore, auditor job satisfaction positively influences their performance. These findings underscore the importance of job satisfaction for auditor outcomes.Theory and Practical Implications – To enhance satisfaction and performance, an auditor must be able to manage emotions and have strong confidence. Organizations must also be able to devise strategies that can improve auditor satisfaction and performance.Novelty – The use of variables representing psychological factors for the satisfaction and performance of an auditor becomes a strength in the perspective of this research
Stimulating Consumer Interest in Pukis Kota Baru: Food Influencer and Sustainable Value Through Hedonic and Utilitarian Value Putri, Ayu RIka; Anastasia, Michelle
Ilomata International Journal of Social Science Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v7i1.1898

Abstract

This study investigates the influence of food influencers and sustainable value on consumers’ intention to purchase Pukis Kota Baru, a traditional Indonesian food, examining the mediating roles of hedonic value and utilitarian value. Amid the rapid digitalisation of consumption and the heightened importance of sustainability in consumer decisions, there remains limited empirical research integrating influencer marketing and sustainability within the context of traditional foods. Addressing this gap, the present research adopts a quantitative survey method, targeting active social media users in DKI Jakarta who have prior experience with Pukis Kota Baru, and analyses responses from 259 participants using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that both food influencers and sustainable value exert a direct positive effect on consumption intention, while only utilitarian value serves as a significant mediator in these relationships; hedonic value does not play a mediating role. These results underscore the predominance of functional considerations in shaping purchase intentions for traditional foods in the digital era, and highlight the strategic importance for marketers and MSMEs to emphasise sustainability messages and practical benefits in digital marketing campaigns for local food products.
Co-Authors Cliff Kohardinata Luky Patricia Widianingsih Putri, Ayu RIka