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All Journal Journal of Economic, Bussines and Accounting (COSTING) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Economics, Management, Business, and Social Science Indonesian Journal of Business, Accounting and Management
Pallawagau, Andi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
Co-Authors Asyari Demolingo , Ramang H Krisnandi, Herry Kusumaningrum, Anisa Putri Latif , B Syarifuddin Mise, Amiruddin Muhammad Ramli Muhammad., Ramli Padri Achyarsyah Raflikeza, Muhammad Firdaus Resti Hardini Riomattajang Santi Retno Sari, Santi Sugiono, Edi Suryanti, Heni Sutikman, Sutikman Yartono, Nungki Yolanda, Olivia Yudha, Danu Harya