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Journal : Business Management

Quality of the Audit Committee, Company Size and Integrity of Financial Statements: Does Audit Quality an Important Role Uli, Aprilla Sinta
Business Management Vol 3, No 2 (2024): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v3i2.7367

Abstract

The research aims to examine the Influence of audit committee quality, size of company and integrity of financial statement: How important quality of audit? Object of this research are secondary data is data that manufacturing company is a sample of 2015-2018 in the form of annual data in financial reporting that listed in BEI. That data are analyzed by multiple regression method and SPSS program version 21. The variables were examined are influence of audit committee quality, size of company and integrity of financial statement with quality of audit as moderating variable. The results of this research showed that audit committee quality and size of company have effect to integrity of financial statement with significance, quality of audit also empowering the influence of audit committee quality to integrity of financial statement significantly and size of company also have a strong effect to integrity of financial statement because of quality of audit variable. The results of this research also showed that the significance is under 0,05, which means the effect is well-strong. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the regression models were not included in this study as market value, risk of reporting and level return.
The Effectiveness of Digital Recruitment Strategies on Workforce Quality in the Industrial Era 4.0 Azim, Muhammad; Alfarisi, Moh. Salman; Uli, Aprilla Sinta; Rosdiyanti, Evi; Padila, Yani
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8603

Abstract

Abstract . The digital transformation that occurred in the Industry 4.0 era has encouraged organizations to adopt new approaches in human resource management, especially in the recruitment process. This research aims to analyze the effectiveness of digital recruitment strategies on the quality of the workforce recruited. The research method used is a quantitative approach with an explanatory design. Data was collected by distributing questionnaires to 120 respondents who were recruitment practitioners in service and technology sector companies, and analyzed using multiple linear regression. The research results show that digital recruitment strategies have a positive and significant effect on workforce quality, with a regression coefficient value of β = 0.567 and a significance level of p < 0.001. These findings indicate that the use of technology in the recruitment process, such as professional social media, algorithm-based selection systems, and online interviews, contributes to increasing selection accuracy and suitability of candidate competencies. This research provides a theoretical contribution to the development of technology-based recruitment studies, while also presenting practical implications for organizations in developing adaptive and competitive recruitment strategies in the digital era.