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Rudy Hartanto
Departemen Teknik Elektro Dan Teknologi Informasi, Fakultas Teknik, Universitas Gadjah Mada
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Journal : Bandung Conference Series: Accountancy

 1 
Pengaruh Profesionalisme terhadap Kinerja Audit Internal dengan Lingkungan Kerja Islam sebagai Variabel Intervening Mochamad Zaenal Arif; Pupung Purnamasari; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11276

Abstract

Abstract. Recently there has been a case in the news regarding cyber allegations against Bank Syariah Indonesia (BSI) so that customers are worried that there will be a leak of personal data. The purpose of this research is to determine the influence of professionalism on internal audit performance with an Islamic work environment as an intervening variable. The objects that are variables in this research are professionalism, internal audit performance and the Islamic work environment. The method in this research is a descriptive verification method with a quantitative approach. Researchers used path analysis with a research sample of 30 internal audit respondents at the Indonesian Sharia Bank in the city of Bandung. The research results of the professionalism variable have a significant influence on internal audit performance with a coefficient value of 0.945. Testing the professionalism variable has a significant effect on the Islamic work environment with a coefficient value of 0.758. Professionalism has a direct influence on internal audit performance of 94.5% and an indirect influence of -11.5%, due to the mediating variable, namely the Islamic work environment. So the total influence is 83%. Abstrak. Belakangan ini terjadi kasus pemberitaan atas dugaan siber terhadap Bank Syariah Indonesia (BSI) sehingga nasabah mengkhawatirkan ada kebocoran data pribadi. Tujuan penelitian ini untuk mengetahui Pengaruh Profesionalisme terhadap Kinerja Audit Internal dengan Lingkungan Kerja Islam sebagai Variabel Intervening. Objek yang menjadi variabel dalam penelitian ini profesionalisme, kinerja audit internal dan lingkungan kerja islam. Metode dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Peneliti menggunakan path analisis dengan sampel penelitian sebanyak 30 responden audit internal di bank Syariah Indonesia kota Bandung. Hasil penelitian variabel profesionalisme terdapat pengaruh yang signifikan terhadap kinerja audit internal dengan nilai koefision 0,945. Pengujian variabel profesionalisme berpengaruh signifikan terhadap lingkungan kerja islam dengan nilai koefisien sebesar 0,758. Profesionalisme memiliki pengaruh langsung terhadap kinerja audit internal sebesar 94,5% dan pengaruh tidak langsung sebesar -11,5%, disebabkan karena adanya variabel mediasi yaitu lingkungan kerja islam. Sehingga besar pengaruh totalnya adalah sebesar 83%.
Pengaruh Kecerdasan Emosional dan Lingkungan Kerja Islami terhadap Kinerja Auditor Aditya Krisna Pratama; Pupung Purnamasari; Rudy Hartanto
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11813

Abstract

Abstract. The importance of the accounting profession and the large number of users who use their services, accounting services must be accountable to stakeholders. Fulfilling accountability depends on how well the auditor works. The auditor's ability to produce audit findings or results from audit activities that include financial control and audit team responsibilities is known as auditor performance. However, many auditors do not meet the expected performance, which is the result of violations by Public Accountants and Public Accounting Firms. This research will conduct quantitative research with a verification approach. The data used in this research comes from published questionnaires. collecting research data through questionnaire methods. Next, PLS-SEM will be used to test primary data. It consists of two submodels: the measurement model, which is usually called the outer model, and the structural model, which is usually called the inner model. The influence of emotional atmosphere on auditor performance. When someone faces significant challenges, they will remain enthusiastic and motivated to achieve their goals. The quality of auditors is influenced by the Islamic work environment. The quality of employee work increases if there is a supportive Islamic work environment. Islamic attitudes, values ​​and beliefs also influence building cooperation and collaboration with teams. In research that aims to determine the influence of emotional intelligence and the Islamic work environment on auditor performance, it is hoped that this research will be able to provide higher quality research results for further research. Abstrak. Pentingnya profesi akuntan dan banyaknya pengguna yang menggunakan layanan mereka, layanan akuntan harus dapat dipertanggungjawabkan kepada pemangku kepentingan. Terpenuhinya akuntabilitas bergantung pada seberapa baik auditor bekerja. Kemampuan auditor untuk menghasilkan temuan atau hasil audit dari kegiatan audit yang mencakup pengendalian keuangan dan tanggung jawab tim pemeriksaan dikenal sebagai kinerja auditor. Namun, banyak auditor tidak memenuhi kinerja yang diharapkan, yang merupakan hasil dari pelanggaran Akuntan Publik (AP) dan Kantor Akuntan Publik (KAP). Penelitian ini akan melakukan penelitian kuantitatif dengan pendekatan verifikatif. Data yang digunakan dalam penelitian ini berasal dari kuesioner yang dibagikan. mengumpulkan data penelitian melalui metode kuisioner atau angket. Selanjutnya, PLS-SEM akan digunakan untuk menguji data primer. Ini terdiri dari dua submodel: model pengukuran, yang biasa disebut model luar, dan model struktural, yang biasa disebut model dalam. Pengaruh kecenderungan emosional terhadap kinerja auditor. Ketika seseorang menghadapi tantangan yang signifikan, mereka akan tetap semangat dan termotivasi untuk mencapai tujuannya. Kualitas auditor dipengaruhi oleh lingkungan kerja islami. Kualitas kerja karyawan meningkat jika ada dukungan lingkungan kerja islami yang mendukung. Sikap, nilai, dan keperayaan Islam juga memengaruhi membangun kerja sama dan kolaborasi dengan tim. Dalam penelitian yang bertujuan untuk mengetahui pengaruh kecerdasan emosional dan lingkungan kerja islami terhadap kinerja auditor diharapkan penelitian ini mampu memberikan hasil penelitian yang lebih berkualitas untuk penelitian selanjutnya
Co-Authors -, Wikankara A.A. Ketut Agung Cahyawan W Achmad Djunaedi Adhistya Erna Permanasari Aditya Krisna Pratama Afrialdi Syahputra Agung Dinasti Permana Aiman Mobiu Andhika Anandya Andhika Putra, Jeffry Annisa, Nazma Nur Arief Kurniawan arifin La Adu arifin La Adu Aris Budianto, Aris Ayu Candra Dewi, Ayu Candra Baehaqi Bierig, Ralf Daud Samsudewa David Kristiadi Dian Wahyu Harjanti Dian Wahyu Harjanti Dimas Sasongko Dimas Sasongko Dini Atiyah Dini Atiyah, Dini Dwi Rahayu Dzaky, Dedi Imaduddin Edi Prayitno, Edi Edi Sukarmanto Edi Susilo Eka Firmansyah Eko Budi Susilo, Eko Budi Eko Nugroho Epi Fitriah Fajar Wahyono Fariha, Nida Fathahillah Fathahillah Fatimah, Metty Fransisco Danang Wijaya Hadi, Ridla Kumara Helni Mutiarsih Jumhur Hera Susanti Ida Ayu Putu Sri Widnyani Igi Ardiyanto Iis Rohayati Imanto, Nurul Yuliyani Indah Soesanti Inna Yoana Sari Tarigan S Intan Sulistyaningrum Sakkinah Iyon Sukma Wicaksana J Kristianto Khairul Aulia Khamidudin Azzakiy Khoir, Mulyanto Abdullah Komaran, Muhammad Dhafin Lukas Chrisantyo Lukito Edi Nugroho Luthfi Nurwandi Marcus Nurtiantoro Aji Meirina Gartika Mey Maemunah Mochamad Zaenal Arif Mohammad Ali, Nor Dayana Mohammad Aziz, Nadia muhammad wisynu kurniawan Munanto, Teddy Cahyo Mustamik, Khoirul Nasrizal Akbar Noor Akhmad Setiawan Nurtiantoro Aji, Marcus Nurul Tiara Kadir Nurul Yuliyani Imanto Paulus Insap Santosa Pipit Utami Pramono, irena Paramita Prapto Nugroho Prihantro, Yusuf Wili Priyanto, Catur Puguh Setyopratomo Pupung Purnamasari Rahmad Syaifudin, Rahmad Rahman, Tsabit Rasyid, Achmad Ratna Indriyanti, Ratna Reni Harni Ridi Ferdiana Rina Yulius Rini Lestari Rosdiana, Yuni Rusli Abdul Hamid Santoso, P. Insap Sasongko Pramono Hadi Selo Sulistyo, Selo Selo, S Silmi Fauziati Silvester Tena Soedjatmiko Soedjatmiko Soedjatmiko Soedjatmiko Soewondo, Williyanti Sri Fadilah Suangga, Asri Sukari Sukari, Sukari Sunu Wibirama Suprapto, Agung Teguh Bharata Adji Tikaridha Hardiani Tio Eko Prabowo Tiyono Tsarwah, Almira Khayyira Tumiran Wahyu Dewanto Wicaksana, Iyon Sukma Wicaksana, Iyon Sukma Widyawan Yahya, Nur Hanis Adibah Yogi Sawitra Yudi Setiawan Yudi Setiawan Yuhka Sundaya Yulianto, Dinan