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All Journal Jurnal Reviu Akuntansi dan Keuangan Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Journal of Social Research Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JEBD Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Nur Fitriana
Akuntansi, Universitas Muhammadiyah Riau, Pekanbaru
Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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GAYA KEPEMIMPINAN DALAM MENDUKUNG PERILAKU ORGANISASI UMKM PADA MASA PANDEMI COVID-19 Arnes Novita Sari; Fezi Waldeseska Aulia Fezi; Nurul Hikmah Putri; Nur Fitriana
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 1 (2022): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i1.1143

Abstract

Penelitian ini dilakukan untuk mengetahui gaya kepemimpinan dalam mendukung perilaku organisasi yang ada pada masa pandemi. Metode yang digunakan pada penelitian ini yaitu kualitatif dengan melakukan wawancara dengan pihak atasan dan karyawan, dengan pertanyaan-pertanyaan terkait perilaku organisasi pada masa pandemi saat ini. Penelitian ini menunjukkan bahwa gaya kepemimpinan yang diberlakukan pada Usaha Kecil Mikro Menengah (UMKM) yaitu menerapkan protokol kesehatan yang ditetapkan dan bekerja dari rumah untuk karyawan (work from home).Selain work from home pihak atasan tidak mengizinkan untuk melakukan pertemuan langsung atau kontak fisik langsung guna menekan tingkat angka pertumbuhan virus corona-19.
The Influence of Expertise, Audit Experience, Ethics, and Knowledge of Accounting and Auditing on the Accuracy of Audit Opinion Giving Jihan Rahmawati; Dian Puji Puspita Sari; Nur Fitriana
Journal of Social Research Vol. 5 No. 4 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i4.3105

Abstract

Background: The accuracy of audit opinions is a critical element in maintaining the credibility of financial reporting and ensuring stakeholder trust. Various individual auditor characteristics such as expertise, audit experience, ethics, and accounting and auditing knowledge are assumed to influence the quality and accuracy of audit judgments. Objective: This study aims to determine the effect of expertise, audit experience, ethics, and accounting and auditing knowledge on the accuracy of audit opinions. Methods: This research applies a quantitative approach using primary data collected through questionnaires. The sample consisted of 61 auditors selected using the census method. Data were analyzed using descriptive statistics and multiple linear regression analysis. Results: The findings show that expertise does not significantly affect the accuracy of audit opinions. However, audit experience, ethics, and accounting and auditing knowledge have significant effects on the accuracy of audit opinions. Conclusion: The study concludes that audit experience, ethics, and accounting and auditing knowledge play important roles in improving the accuracy of audit opinions, while expertise alone is not sufficient to influence audit opinion accuracy. These findings highlight the importance of practical experience and ethical competence in strengthening audit quality.
Co-Authors Ahyaruddin, Muhammad Anriva, Della Hilia Armina Khoiriyah Nasution Arnes Novita Sari Dea Elsani Dea Elsani Della Salsabilla Am Nur Delsa Yolanda Putri Dian Hafiza Triana Dian Puji Puspita Sari Dian Puji Puspita Sari Dimas Darma Putra Dwi Fionasari Engla Anggraini Erma Nuril Fajriah Fakhrul Ilham Fezi Waldeseska Aulia Fezi Hafidatul Husna Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Imelda Sahfitri Imelia Sari Indah Afriliani Jihan Rahmawati Joana Sarah Febrianti Marcel muliano suatan Mega Sari Indah Yani Meilan Sri Desfitra Meilan Sri Desfitra Mentari Dwi Aristi Muhammad hanif Nashwa Putri Nabila Nayla Riska Vania Nesya Audi M Nur Afriyanti Nurul Hikmah Putri Nurvadila Olitsha Amanda Putri, Annie Mustika Rara Nagita Reynaldi Surya Saputra Rezeki Putri Utami Rezeki Putri Utami Riskia Ramadhani Rizka Septiawanani Rizki Cahyono Roza Fitrialis sandra audina Sarahfina Selvi Irene Claudia Siti Rodiah Siti Rodiah Sukma Sopiyan Ardiansyah Suriyanti, Linda Hetri Tika Rahmadani Ulya Triana Dahar Windi Julianti Yana Windra Nur Yusufi Febran Aldiansyah Zahwa Aulia Zahwa Aulia Zulnanda Mawarni