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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) The Es Accounting and Finance Jurnal Pengabdian West Science
arjang
universitas indonesia timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Effect of Auditor Specialization, Auditor Characteristics, Board Independence on Audit Quality through intellectual capital : Study on service companies Syamsu Rijal; Asri Ady Bakri; Arjang
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.424 KB) | DOI: 10.58812/esaf.v1i02.66

Abstract

This study aims to examine the effect of auditor specialization, auditor characteristics, and board independence on audit quality through intellectual capital in service companies in West Java. The research was conducted using a quantitative approach with a sample of 384 service companies in West Java. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results of this study showed that auditor specialization, auditor experience, and board independence had a positive and significant effect on audit quality. Meanwhile, intellectual capital has a significant mediating effect on the relationship between auditor specialization, auditor experience, and board independence on audit quality. The findings of this study provide important insights into the factors that contribute to the enhancement of audit quality in service companies. This study suggests that service companies in West Java should consider hiring specialized auditors, experienced auditors, and independent boards to improve audit quality. Additionally, companies should also focus on the development of intellectual capital, which plays an important role in enhancing audit quality.
The Effect of Compensation and Organizational Commitment on Work Satisfaction in Transportation Company Yayuk Suprihatini; Indra Rustiawan; Muhamad Irpan Nurhab; Taryana Taryana; Arjang
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1044

Abstract

The purpose of this study is to ascertain how organizational commitment and pay affect employee job satisfaction. The dissemination of questionnaires and the usage of library data were the approaches used in this study's quantitative methodology. Using the saturated sample method, 50 employees made up the study's sample. Using SPSS 22 for data analysis, multiple linear regression is the method employed. The data quality test, the conventional assumption test, the hypothesis test, and the coefficient of determination are the data analysis techniques that are employed (R2). The findings of this study suggest that organizational commitment and salary have a considerable impact on employee job satisfaction, either partially or simultaneously. Employee work satisfaction is most strongly influenced by organizational commitment.
Pemberdayaan Ekonomi Masyarakat Melalui Penguatan UMKM melalui Kegiatan Pengabdian pada Masyarakat Gogor Christmass Setyawan; Arjang; Nofirman; Joni Wilson Sitopu; Harniati; Elvina Safitri
Jurnal Pengabdian West Science Vol 2 No 03 (2023): Jurnal Pengabdian West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.239 KB)

Abstract

Pemasaran telah menjadi aspek penting dalam perkembangan bisnis sejak zaman usaha kecil saat ini. Social project marketing dan pengabdian yang kami kerjakan bertujuan untuk mengedukasi para pedagang kecil yang memiliki keterbatasan pengetahuan dan keahlian dalam manajemen pemasaran. Tempat dari Ayam Bakar Ginessa 1 ini penampilannya kurang menarik , tidak terlihat karena tempatnya yang kecil, agak sedikit kurang bersih,dan juga tata letak meja dan kursinya agak sedikit sempit. Pemasaran yang dilakukan Ayam Bakar Ginessa 1 menggunakan pemasaran langsung dan juga pemasaran pribadi.
Co-Authors Asri Ady Bakri Elvina Safitri Gogor Christmass Setyawan Harniati Indra Rustiawan Joni Wilson Sitopu Muhamad Irpan Nurhab Nofirman, Nofirman Syamsu Rijal Yayuk Suprihatini