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The Influence of Auditors Professional Skepticism, Responsibility, and Independence on Audit Quality In Public Auditors in West Java Suryanti, Heni; Asyari; Achyarsyah, Padri; Pallawagau, Andi
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ae18jh86

Abstract

The research aims to determine and analyze the influence of professional skepticism on audit quality, independence on audit quality, and accountability on audit quality. This research was conducted on auditors who work at Public Accounting Firms (KAP) in the West Java region. The research population was 160 KAP. And sampling was carried out randomly with a total of 40 KAPs. The research methodology was quantitative descriptive by distributing questionnaires. Data processing uses the SPSS 21 application. Data measurement is carried out through validity and reliability testing, normality tests, and autocorrelation tests. Hypothesis testing is carried out using multiple linear regression. The research results show that independence has a significant positive effect on audit quality. Responsibility or accountability has a significant positive effect on audit quality. And professional skepticism has a significant positive effect on audit quality. The R-square determination test shows that the three research variables are able to contribute to influencing audit quality, 75.3 percent of which is influenced by other factors.
Creating Employee Performance Based on HR Competency, Information Technology, and Education and Training at PT. Kereta Api Indonesia Pallawagau, Andi; Asyari; Riomattajang; Ramli, Muhammad
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/cn08nk12

Abstract

The aim of this research is to analyze HR competency, information technology and mentoring and training on employee performance at PT. Indonesian Railways. The research sample was carried out by random sampling with a total of 100 respondents. Data analysis test using multiple linear regression with hypothesis testing. The sample was carried out by purposive sampling with a liker scale of 100 employees. The analysis carried out includes validity tests, reliability tests, with classical assumption tests including normality test, multicollinearity test, heteroscedasticity test, T test (partial test), The results of the research found that human resource competency has a significant effect on employee performance. Information technology has a significant positive effect on employee performance, the implementation of education and training has a significant effect on employee performance.
Pengaruh Latihan Beban Menggunakan Dumbbel Terhadap Kecepatan Pukulan Kizame Tsuki Atlit Karate Inkanas SMPN 30 Makassar Reskiyana, Hani Sucita Nur; Pallawagau, Andi; Isman, Muhammad; Hasan, Hamka; Hidayat, Rahmat; Arfanda, Poppy Elisano
Indo-MathEdu Intellectuals Journal Vol. 7 No. 2 (2026): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v7i2.5254

Abstract

This study aims to determine the effect of weight training using dumbbells on Kizame Tsuki's punching speed at Inkanas Karate Athlete at SMPN 30 Makassar. This research is experimental research. The population used in this research were all Inkanas Karate Athletes at SMPN 30 Makassar. The number of samples was taken as a saturated sample with a sample of 20 male athletes divided into 2 groups, namely 10 athletes in the experimental group and 10 athletes in the control group. The data collection technique uses a survey method, namely tests and measurements with instruments in the form of measuring Kizame Tsuki's punch speed in karate sports. The data analysis technique uses descriptive analysis of percentage frequencies, t test analysis through prerequisite tests for normality and linearity. The results of this research show that; Analysis of the effect of dumbbell training on the punching speed of Kizame Tsuki karate athletes at Inkanas SMPN 30 Makassar, obtained a value of t = -5.783 (P=.000 <  0.05), then H0 is rejected and H1 is accepted, meaning there is a significant effect of dumbbell training on punching speed Kizame Tsuki, karate athlete at Inkanas SMPN 30 Makassar.
Pengaruh Motivasi Kerja, Lingkungan Kerja, dan Disiplin Kerja Terhadap Kinerja Pegawai Melalui Kepuasan Kerja Sebagai Variabel Intervening pada Badan Pengawas Pemilu DKI Jakarta Ghozali, Akto Khanafi; Pallawagau, Andi
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 5 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/rcb8q317

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa dan memperoleh bukti empiris tentang pengaruh motivasi kerja, lingkungan kerja, dan disiplin kerja terhadap kinerja pegawai Bawaslu DKI Jakarta dengan kepuasan kerja sebagai variabel perantara (intervening). Latar belakang penelitian berangkat dari adanya fluktuasi kinerja pegawai Bawaslu DKI Jakarta dalam beberapa tahun terakhir. Meskipun masih berada dalam kategori baik, penurunan dan kenaikan nilai kinerja menunjukkan adanya faktor internal yang perlu dianalisis lebih dalam, terutama dari sisi manajemen sumber daya manusia. Hasil penelitian menunjukkan bahwa motivasi kerja berperan penting dalam meningkatkan semangat pegawai untuk bekerja lebih giat dan mencapai tujuan organisasi. Lingkungan kerja yang kondusif, aman, dan mendukung juga terbukti memberikan kenyamanan bagi pegawai, sehingga mereka lebih produktif. Selain itu, disiplin kerja menjadi faktor penting untuk memastikan pegawai mematuhi aturan, hadir tepat waktu, serta menyelesaikan pekerjaan sesuai tanggung jawab yang diberikan. Penelitian ini juga menegaskan bahwa kepuasan kerja adalah faktor kunci yang menghubungkan antara motivasi, lingkungan, dan disiplin dengan kinerja. Pegawai yang puas dengan pekerjaannya akan lebih loyal, bersemangat, dan memiliki kinerja yang lebih baik. Artinya, motivasi kerja, lingkungan kerja, dan disiplin kerja tidak hanya berdampak langsung pada kinerja, tetapi juga berdampak secara tidak langsung melalui kepuasan kerja. Dengan demikian, dapat disimpulkan bahwa untuk meningkatkan kinerja pegawai Bawaslu DKI Jakarta, manajemen perlu memperhatikan tiga aspek utama, yaitu memberikan dorongan motivasi yang tepat, menciptakan lingkungan kerja yang nyaman, serta menegakkan disiplin kerja yang baik. Ketiga hal ini akan meningkatkan kepuasan kerja pegawai, yang pada akhirnya berdampak pada kinerja organisasi secara keseluruhan.