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The Effect of Locus of Control, Framing, Pressure of Obedience and Auditor's Competency on Audit Judgment Awaluddin La Dana; Hadi Sunaryo; Supriyanto Supriyanto
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4763

Abstract

This study aims to investigate in depth the effect of locus of control, framing, obedience pressure and auditor competence on audit judgment either partially or simultaneously. This research was conducted at 7 Public Accounting Firms in Malang City with the respondents' criteria, namely auditors who have worked for more than one year and obtained a sample of 57 respondents. Collecting data using a questionnaire that has been distributed manually using a questionnaire that has been validated. The results of data collection were then analyzed using multiple linear regression using the SPSS version 25 program. The results showed that simultaneously the locus of control, framing, obedience pressure and auditor competence variables had a significant effect on audit judgment. Then partially locus of control, framing and auditor competence variables have a significant effect on audit judgment. Surprisingly, the obedience pressure variable has no significant effect on audit judgment. So, it still needs to be discussed further.
Organizational Culture, Motivation and Organizational Citizenship Behavior Effect on Employee Performance Syahrul Nur Rizky; Hadi Sunaryo; Agus Salim
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4024

Abstract

Employees are human resources who play an important role in achieving organizational goals, employees who excel and have high work quality certainly bring benefits and organizational progress. Organizational culture, motivation and organizational citizenship behavior are a concern for organizations in providing encouragement to employees to carry out activities in the organization. Organizational culture as a value, belief and boundaries accepted by employees in determining the extent to which they act. Organizational culture has a role in improving performance, so motivation is the driving force or impetus that causes employees to take an action to achieve goals. Improving employee performance cannot be separated from individual roles such as organizational citizenship behavior which involves several behaviors, including helping others, volunteering for extra tasks, obeying workplace rules and procedures. This research was conducted on employees of the Kebonagung Sugar Factory in Malang with a sample of 50 employees. Data collection methods using questionnaires. The analysis used includes instrument testing, classical assumption test, normality test, multiple linear regression, hypothesis testing and coefficient of determination test using multiple regression analysis with the help of SPSS 14.0 software for Windows. The results showed that organizational culture and motivation had no significant effect on employee performance, while organizational citizenship behavior had a significant effect on employee performance.
Compensation and Work Motivation Effect on Teacher Performance at Baitul Makmur Foundation Malang Antyanadea Maharani; Hadi Sunaryo; Agus Salim
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5948

Abstract

This study aims to describe compensation, work motivation, and teacher performance as well as the effect of compensation on teacher performance both directly and indirectly through work motivation as an intervening variable, the sampling technique used in this study is a saturated sample, which uses the entire population as a sample at the Baitul Makmur Foundation teacher in Malang. The data analysis tool used is Structural Equation Modeling (SEM) analysis using the PLS version 3.0 application. Based on the results of data analysis shows that compensation has no effect on work motivation, while compensation has an effect on teacher performance at Baitul Makmur Foundation Malang, while work motivation is not able to mediate the effect of compensation on teacher performance at Baitul Makmur Foundation Malang.
Effect of Transformational Leadership Style on Employee Performance Through Work Motivation of Employees of the Culture and Tourism Office of Bojonegoro Regency Muhammad Yusuf Anshori; Hadi Sunaryo; M. Ridwan Basalamah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5919

Abstract

The research objectives are effect of transformational leadership style on employee performance through work motivation of employees of the Culture and Tourism Office of Bojonegoro Regency. The type of research used is quantitative research. The population used in this study are employees of the Culture and Tourism Office of Bojonegoro Regency, totaling 36. The sample is part of the number and characteristics possessed by the population. The sample in this study are employees of the Culture and Tourism Office of Bojonegoro Regency, totaling 36. The data analysis technique in this study used descriptive statistics and inferential statistics with the help of partial least square analysis tools. The results show that transformational leadership style has a negative and insignificant effect on employee performance of employees of the Culture and Tourism Office of Bojonegoro Regency. Work motivation has a positive and significant effect on employee performance of employees of the Culture and Tourism Office of Bojonegoro Regency. Transformational leadership style has a positive and significant effect on work motivation of employees of the Culture and Tourism Office of Bojonegoro Regency. Transformational leadership style has a positive and significant effect on employee performance through work motivation of employees of the Culture and Tourism Office of Bojonegoro Regency.
Co-Authors A. Kharisul Anam A. Yusuf Imam Suja’I ABS, M Khoirul Achmad Agus Priyono Achmad Syukron Chalim achmad taufiq nurrohman Ade Saputra Sastro Adi Mulyo S Adi Mulyo Setiawan Adinda Bella Priwahyu Fani Aditya Dwi Permana Putra Afi Rahmat Slamet Afita Puji Chrismawati Agia Dwi Darmawan Agus Priyono Agus Salim Ahmad Haidir Arafat Ahmad Hanif Hamyanto Ainun Rahmatulloh Alfi Nur Rohmaniya Alsaba S. Igobula Aminuyati Amirudin Amirudin andi Febriyan Eka Muhti Anis Jauharotul Farida Anisa Nadiya Nur Rahma Anjas Asmara Anna Dwi Jayanti Antyanadea Maharani Apriliani Dewi Kurniawati Ardhi Gigeh Pranowo Ardillahidayah Ardillahidayah Arini Fitria Mustapita Arinil Haq Musvaida Aris Munandar Avrilia Deby Angrila Sari Awaluddin La Dana Ayu Yuslihanah Basalamah, Muhammad Ridwan Binti Mualifah Churiyah Adduriyatun Nafisah Cindy Audia Safira Putri Cintia Maharani Delvia Rahman W.S Devi Mustika Herawati DEWI IRAWATI Dian Mega Pratiwi Didik Suliono Dimas Putra Sampurna Dio Alif Utama Djony Harijanto Eka Farida Eka Nova Melinda Erda Mulidya Fahrurrozi Rahman Fahrurrozi Rahman FAISOL HOBSI Faizal Alfian Rozi Faizal Mubarok Fakhrizal Akbar Fatahillah DN Fatchurozi Fatchurozi Fatimatus Zahra Fatkur Rohman Fauzi Imanudin Fera Dwi Apriana Fita Rusdian Ikawati Gita Lestari Haryati Haryati Hasanuddin Hasanuddin Heryudhana Eka Prasetya I Gusti Bagus Wiksuana Idi Amin Najamudin Ilham Maulana Fajri Imam Buchori Iqbal Ramadhan Irfan Candra Wardana Irsyada, M Rihal Ita Athia Itsna Putri Ramadhani Iyan Hidayat Jahria Ismail jaini Rahman Jamhari Jamhari Kafi Achmad Rusydi Khalikussabir, Khalikussabir Kholid Kholid Khusniah Enggarwati Kurniawati Kurniawati Lailatul Arifiyah Liyanti Lidin Luqmanul Farid Lusiana Devi M Haidar Ali M. Alfi Faisal Rizza M. Aryo Tri Satya Graha M. Khoirul Anwarodin Brotosuharto M. Khoirul Anwarudin Broto Suharto M. Khoirul Anwarudin Broto Suharto M. Mahruz Ali Hs Mifthaul Hanan Moch. Irvan Rusyadi Mochamad Mauludin Al Khowash MOCHAMAD RIDWAN HABIBI Mohammad Riyanto Mohammad Rizal Mohammad Rizal Firmansyah Mohammad Romli Muhamad Badrianto Muhammad Arrozak Muhammad Hafidz Muhammad Harisuddin Barizah Muhammad Idris Muhammad Khoirul Muhammad Kholil Muhammad Masykur Muhammad Rifqi Muhammad Syahrul Munir MUHAMMAD YUSUF Muhammad Yusuf Anshori Mukhamad Dwivani Priambudi Munfaati Mubarohah Nada Lina Hanim Nailatul Hasanah Nanik Wahyuningtyas Natasya Rosalia Nelliana Margareta Ninik Nafsiatul Natasyah Nishfi Aini Zahra Noer Muamal Nova Ade Fajar Wijaya Nur Eni Suhudi Nur Hidayah Nur Hidayati Nur Hidayati Nur Hidayati Nurbaiti Nurdina Andriani Pardiman Pardiman Rahma Oktaviani Dewi Rahmawati Rahmawati Ratna Tri Hardaningtyas Restu Millaningtyas Rizky Anshary Rizky Mei Lana Rois Arifin Romadhoni Romadhoni Roni Roni Salman Al Halili Saras Anjarwati Sasqia Lailatul Fahiza Seftin Khoirun Nisa Shega Erik Wicakosno Shoalihin Shoalihin Silvia Masrurotin Silvia Zahrotul Badiah Siti Asiyah Siti Rahayu Fokaaya Siti Suweibatul Aslamiyah Soerya Mahatma Wisnoe Sonia Nengsih Suadah Suadah Suheri Suheri Sultan Muhammad Maftuh Sumarni Sumarni Syahrul Nur Rizky Syaiful Amin Syamsudin Tobi Pandu Satria Tri Atma Budiantoro Tria Khotami Ayuba Ubaidillah Arriza Ulfa Afrianti Ulfatus Sa’ada Ulfdilah Ulfdilah Ulvia Rahimah Umar Faruq Vallentina wahyu Anita Sari Viky Alfiyanti Azizah Vimilya Artika Sari Wahyu Cahyono Weni Armianti Yan Fachrudin Razi Yeni Mei Putri Yuda Putra Wahyudi Yusiak Ciciniwayatul Zulkifli Zulkifli