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All Journal SEIKO : Journal of Management & Business Economics and Digital Business Review Economos : Jurnal Ekonomi dan Bisnis Advances in Managerial Auditing Research Advances in Taxation Research
Tjan, Julianty Sidik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect Of Role Stress On Auditor Performance With Psychological Well-Being As Moderation Variables In BPKP Makassar Fadhilah, Azisah; Alam, Syamsu; Tjan, Julianty Sidik
Economos : Jurnal Ekonomi dan Bisnis Vol. 7 No. 1 (2024): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/economos.v7i1.2971

Abstract

Role stress is a condition where a person experiences pressure while carrying out his work, role pressure is generally associated with organizational conditions and with the place and position of individuals in the organization. This study aims to examine the Effect of Role Stress on Auditor Performance with Psychological Well-Being as a moderation variable at the Makassar City BPKP Office. The data in this study was obtained from the Auditors of the BPKP Makassar City Office who were willing to be respondents. This study used primary and secondary data by conducting direct research in the field by providing questionnaires / statement sheets to 36 respondents. Data analysis techniques are carried out by descriptive statistical analysis and PLS (Partial Least Square). The results showed that Role Stress had a negative and significant effect on Auditor Performance. Role Stress has a positive effect on Auditor Performance which is strengthened Psychological Well-Being as a Moderation Variable.
The Role of Tax Systems in Reducing Income Inequality: A Literature Review Tjan, Julianty Sidik
Advances in Taxation Research Vol. 2 No. 1 (2024): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i1.290

Abstract

Purpose: This study aims to examine the effectiveness of the progressive taxation system in reducing income inequality and its role in addressing the issue. Research Design and Methodology: Using a qualitative research approach, this study conducted a comprehensive review of the existing literature, including theoretical frameworks and empirical studies, to synthesize critical insights on the impact of progressive taxation on income distribution. Findings and Discussion: The findings suggest that progressive taxation, characterized by higher tax rates for individuals with higher incomes, can significantly reduce income inequality. Empirical evidence from various studies supports the idea that countries with more progressive tax systems tend to have lower levels of income inequality. However, the effectiveness of progressive taxation depends on factors such as the overall design of the tax system, enforcement mechanisms, and broader economic conditions. Implications: The results of this study emphasize the importance of prioritizing fair tax policies and strengthening enforcement measures to promote social justice and inclusive economic growth. Future research should explore innovative tax policy solutions to face new challenges such as digitalization, globalization, and environmental sustainability.
Pengaruh Konflik Peran dan Ambiguitas Peran terhadap Independensi Auditor Internal dengan Kecerdasan Emosional Sebagai Variabel Moderasi Sabila, Muhammad Erwin; Tjan, Julianty Sidik; Bakri , Asri Ady
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Konflik Peran Dan Ambiguitas Peran Terhadap Independensi Auditor Internal Dengan Kecerdasan Emosional Sebagai Variabel Moderasi. Data dalam penelitian ini diperoleh dari para-auditor di Inspektorat Kabupaten Wajo yang bersedia menjadi responden. Metode Penelitian ini menggunakan paradigma kuantitatif dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada 31 responden. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa Konflik Peran berpengaruh positif dan signifikan terhadap Independensi Auditor Internal. Ambiguitas Pera berpengaruh positif dan signifikan terhadap Independensi Auditor Internal. Konflik Peran dengan dimoderasi oleh Kecerdasan Emosional berpengaruh positif dan signifikan, hal ini menunjukkan bahwa Konflik peran terjadi ketika seseorang berada dalam situasi tekanan untuk melakukan tugas yang berbeda dan tidak konsisten dalam waktu yang bersamaan dan Ambiguitas Peran dengan dimoderasi oleh Kecerdasan Emosional berpengaruh positif dan signifikan, hal ini menunjukkan bahwa. Ambiguitas peran perlu diperhatikan untuk menghasilkan performance yang baik.
Analyzing Audit Quality: Experience, Motivation, Audit Fees with Auditor Ethics as Moderator Abrar, Nur Alfira; Tjan, Julianty Sidik; Ikhtiari, Kirana
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.111

Abstract

Purpose: This study examines the influence of auditor experience, motivation, and audit fees on audit quality, with auditor ethics as a moderating variable in public accounting firms (KAP) in Makassar. Research Design and Methodology: This quantitative study collected primary data through questionnaires distributed to 46 auditors from 9 public accounting firms in Makassar. The population consisted of all auditors registered with these firms. Hypotheses were tested using multiple linear regression analysis with the assistance of Smart PLS 3.0 software. Findings and Discussion: The results revealed that auditor experience, motivation, and audit fees significantly and positively influence audit quality. Additionally, auditor ethics was found to significantly moderate the relationship between auditor experience and audit fees with audit quality. However, the moderation effect of auditor ethics on the relationship between auditor motivation and audit quality was negative and insignificant. These findings suggest that while experience and appropriate compensation enhance audit quality, motivation alone may not be sufficient without ethical reinforcement. Implications: The study highlights the importance of ethical practices in enhancing audit quality, suggesting that public accounting firms should focus on continuous training, fair compensation, and strengthening ethical frameworks. Future research could explore the impact of technological advancements and remote auditing on audit quality and auditor ethics.
Pengaruh Kompetensi Digital, Budaya Kerja Dan Disiplin Kerja Terhadap Kinerja Pegawai Komisi Pemilihan Umum (KPU) Kota Makassar Islam, Zuwaeda Zul; Amang, Baso; Tjan, Julianty Sidik
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.8641

Abstract

Penelitian ini dilakukan di Komisi Pemilihan Umum (KPU) Kota Makassar. Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Kompetensi Digital, Budaya Kerja Dan Disiplin Kerja Terhadap Kinerja Pegawai Komisi Pemilihan Umum (KPU) Kota Makassar Jenis penelitian ini adalah kuantitatif dengan tujuan untuk mencari jawaban tentang pertanyaan-pertanyaan dalam penelitian berdasarkan keadaan sebenarnya yang sedang terjadi. Penelitian ini menggunakan analisis regresi berganda dengan bantuan alat aplikasi SPSS versi 25.0. sampel penelitian ini sebanyak 35 responden. Pengambilan sampel ini menggunakan sampling jenuh. Hasil penelitian menunjukkan secara simultan kompetensi digital, budaya kerja, disiplin kerja berpengaruh positif dan signifikan terhadap variabel kinerja pegawai. Sedangkan secara parsial variabel kompetensi digital berpengaruh positif dan signifikan terhadap variabel kinerja pegawai. Variabel budaya kerja berpengaruh positif dan signifikan terhadap variabel kinerja pegawai sedangkan Variabel disiplin kerja berpengaruh negatif dan tidak signifikan terhadap variabel kinerja pegawai. Kata Kunci: Kompetensi Digital, Budaya Kerja, Disiplin Kerja dan Kinerja Pegawai.
Co-Authors Abrar, Nur Alfira Bakri , Asri Ady Baso Amang, Baso Fadhilah, Azisah Ikhtiari, Kirana Islam, Zuwaeda Zul Sabila, Muhammad Erwin SYAMSU ALAM