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Audit Experience, Role Ambiguity, and Healthy Lifestyle on Auditor Performance with Spiritual Intelligence: Pengalaman Audit, Ambiguitas Peran, Gaya Hidup Sehat, dan Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1207

Abstract

Background: Auditor performance is key to ensuring financial accuracy. Specific Background: Audit experience, role ambiguity, and healthy lifestyle influence performance, but the role of spiritual intelligence as a mediator is less studied. Knowledge Gap: The mediation effect of spiritual intelligence in auditor performance is underexplored. Aims: This study examines the effects of audit experience, role ambiguity, and healthy lifestyle on auditor performance, with spiritual intelligence as a mediator. Results: Based on Partial Least Square (PLS) analysis of 65 auditors, audit experience, role ambiguity, and healthy lifestyle significantly affect both spiritual intelligence and auditor performance (p < 0.05). Spiritual intelligence also mediates these effects (p < 0.05). Novelty: The study emphasizes spiritual intelligence as a key mediator. Implications: Enhancing spiritual intelligence could improve auditor performance, offering practical insights for professionals and researchers. Highlights : Audit experience, role ambiguity, and healthy lifestyle directly affect auditor performance. Spiritual intelligence mediates the relationship between these factors and performance. Enhancing spiritual intelligence may improve overall auditor performance. Keywords: Audit Experience, Role Ambiguity, Healthy Lifestyle, Spiritual Intelligence, Auditor Performance
Audit Experience, Role Clarity, and Lifestyle as Drivers of Auditor Performance: Pengalaman Audit, Kejelasan Peran, dan Gaya Hidup sebagai Pendorong Kinerja Auditor Andari, Miranda Putrin; Hermawan, Sigit
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1269

Abstract

Background: Auditor performance is essential for reliable financial reporting, influenced by factors like experience, role ambiguity, and lifestyle. Gap: The role of spiritual intelligence as a mediator in these relationships is not well explored. Aim: This study examines the impact of audit experience, role ambiguity, and lifestyle on auditor performance, with spiritual intelligence as an intervening variable. Results: Analyzing data from 65 auditors using Partial Least Square (PLS), findings reveal that experience, ambiguity, and lifestyle significantly affect auditor performance and spiritual intelligence (p < 0.05), with spiritual intelligence also mediating these relationships. Novelty and Implications: Introducing spiritual intelligence as a mediating factor offers new insights, suggesting its value in enhancing auditor well-being and performance. Highlights : Audit experience, role ambiguity, and lifestyle significantly influence auditor performance. Spiritual intelligence acts as a mediating factor between personal factors and performance. Enhancing spiritual intelligence can improve auditor resilience and productivity. Keywords: Auditor, Performance, Spiritual Intelligence, Role Ambiguity, Lifestyle
The Effect Of Gender And Locus Of Control On The Ethical Perception Of Accounting Students With Love Of Money As Intervening Variables : Pengaruh Gender Dan Locus Of Control Terhadap Persepsi Etis Mahasiswa Akuntansi Dengan Love Of Money Sebagai Variabel Intervening Febyola, Caesar; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 17 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.586 KB) | DOI: 10.21070/ijins.v17i.571

Abstract

This study aims to analyze the influence of gender and locus of control variables on the ethical perceptions of accounting students with love of money as an intervening variable and to find out whether the variable love of money can be an intervening variable on gender and locus of control variables. The analysis used in this study is Partical Least Square (PLS). The hypotheses in this study are: Gender influence on Love Of Money, Locus Of Control influence on LoveOf Money level, Gender influence on Ethical Perception, Locus Of Control influence on ethical perception, Love Of Money has significant influence on Ethical perception, Love Of Money can be an intervening variable on the influence of gender on the ethical perceptions of accounting students, love of money can be an intervening variable on the influence of locus of control on the ethical perceptions of accounting students. The results of this study can be concluded from the results of the tests that have been conducted, namely Gender can affect Love Of Money with a negative influence, meaning that male gender has a negative effect on Love Of Money, while Female Gender has a positive influence on Love Of Money, Locus Of. Control has a positive effect on Love Of Money, Gender has a negative effect on students' ethical perceptions, Locus of Control has an influence on students' ethical perceptions, LoveOf Money has an influence on students' ethical perceptions, Love Of Money as an intervening variable of the Locus Of Control variable has a significant effect Regarding ethical perceptions, Love Of Money as an intervening variable of the Gender variable has no significant effect on ethical perceptions.
The Influence of Intellectual Capital on Firm Value with Financial Performance as an Intervening Variable in High-Ic . Companies: Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening pada Perusahaan High-Ic Amalia, Anggun; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.033 KB) | DOI: 10.21070/ijins.v20i.705

Abstract

This study aims to determine the effect of intellectual capital on firm value with financial performance as an intervening variable. The variables used in this study are Intellectual Capital (X1) as measured by VAIC, Firm Value (Y) as measured by Tobins Q and Financial Performance (Z) as measured by ROE. This research includes associative quantitative research. The data in this study is secondary data. The population in this study are Healthcare Industry companiesxlisted on thexStock Exchange inx2014-2019. The samplingxtechnique used was purposivexsampling. The analytical technique usedxin this studyxuses the Partial LeastxSquare (PLS) technique. The resultsxin this study show that IC has an effect on the Financial Performance of Healthcare Industry companies. IC affects the value of pharmaceutical companies in the Healthcare Industry. Financial Performance has no effect on the Healthcare Industry Company Value. Financial Performance can not mediate the relationship between IC and Healthcare Industry Company Value.
The Influence of Intellectual Capital and Corporate Social Responsibility on Financial Performance and Company Value: Pengaruh Intellectual Capital dan Corporate Social Responsibility Terhadap Kinerja Keuangan dan Nilai Perusahaan Sholikhah, Alfiyatus; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.357 KB) | DOI: 10.21070/ijins.v20i.712

Abstract

The purpose of this study was to examine the effect of Intellectual Capital and Corporate Social Responsibility on Financial Performance and Firm Value (Study on Banking and Insurance Companies Listed on the Indonesia Stock Exchange in 2016-2019). The variables studied in this study were Intellectual Capital, Corporate Social Responsibility, Financial Performance, and Company Value. The type of research used in this research is quantitative. This study uses secondary data from the financial statements of banking and insurance companies (annual reports) listed on the Indonesia Stock Exchange in 2016-2019. The analytical method used is using multiple linear regression analysis with the help of the SPSS 26 program. The results of this study indicate that (1) Intellectual Capital has no effect on Financial Performance (2) Intellectual Capital has no effect on Firm Value (3) Corporate Social Responsibility has no effect on Financial Performance (4) Corporate Social Responsibility has no effect on Firm Value.
The Effect of Intellectual Capital and Good Corporate Governance on Firm Value with Financial Performance as an Intervening Variable: Pengaruh Modal Intelektual dan Tata Kelola Perusahaan yang Baik Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening Septiawan, Fahrizal; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.086 KB) | DOI: 10.21070/ijins.v20i.728

Abstract

This study aims to determine the effect of intellectual capital and good corporate governance on firm value with financial performance as an intervening variable in High-IC Intensive companies listed on Indonesia Stock Exchange (IDX) in 2016-2019. The population in this study are Construction companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used in this research is purposive sapling. The analytical technique used in the research is Partial Least Square (PLS). The result of this study indicate that intellectual capital has no effect on financial performance. Good corporate governance has no effect on financial performance. Intellectual capital affects the value of the firm value. Good corporate Governance affects the value of the firm value. Fienancial performance has no effect on firm value. Financial performance is not able to mediatethe relationship between intellectual capital and firm value. Financial performance is not able to mediatethe relationship between good corporate governance and firm value.
The Influence of Promotional Media and Brand Image on the Decision to Choose a High School with Digital Marketing as an Intervening Variable: Pengaruh Media Promosi dan Brand Image Terhadap Keputusan Memilih Sekolah Menengah Atas dengan Digital Marketing Sebagai Variabel Intervening Fauzan, Risqi Rachmadi; Hermawan, Sigit; Supardi, Supardi; Fitriyah, Hadiah
Indonesian Journal of Innovation Studies Vol. 21 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2116.946 KB) | DOI: 10.21070/ijins.v21i.750

Abstract

This At the end of 2019 in December in Wuhan, China, the world was stirred up and people were made restless by the corona virus (Covid-19) which had an impact on all sectors of human life, not to mention the world of education. Media information promotion facilities used at SMA Hang Tuah 2 in carrying out the process of accepting new students (PPDB) in order to build a brand image by using the Digital Marketing system. The type of research that will be used is associative quantitative research, namely research that is asking for the relationship between two or more variables. This study aims to determine the influence of variables, namely the variable (X) promotional media and brand image on (Y) the decision to choose Hang Tuah 2 High School Sidoarjo. The data obtained were analyzed using SMART-PLS. Promotional media has no significant effect on election decisions. Brand Image has a significant influence on election decisions. Promotional media has no significant effect on digital marketing. Brand Image has a significant influence on digital marketing. Digital Marketing has a significant influence on election decisions. Promotional media does not have a significant influence on the selection decision through digital marketing as an intervening variable. Brand Image does not have a significant influence on election decisions through digital marketing as an intervening variable. Word of mouth is the most powerful promotional technique in this study, the role of people is very important in promoting services. Customers are very close to service delivery.
Global Impact of Top Management on Branding and Performance: Dampak Global dari Manajemen Puncak terhadap Pencitraan Merek dan Kinerja Rochman, Saiful; Hermawan, Sigit
Indonesian Journal of Innovation Studies Vol. 25 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v25i1.1086

Abstract

This study explores how top management commitment to ISO 9001:2015 quality management system influences company branding and employee performance, with employee commitment moderating this relationship. Conducted in a cardboard packaging industry in Sidoarjo, East Java, Indonesia, the research involved 105 employees selected through purposive sampling. Data was collected via personal questionnaire surveys and analyzed using Structural Equation Modeling Partial Least Square (SEMPLS). Results show that top management commitment significantly impacts company branding and employee performance. However, employee commitment's moderating effect on the relationship between top management commitment and company branding was found insignificant due to incomplete socialization of the quality management system among employees, while it significantly moderated the relationship between top management commitment and employee performance. This study underlines the importance of top management commitment in ISO 9001:2015 implementation for improving company branding and employee performance and suggests the need for comprehensive socialization of quality management systems. Hightligh: Top management drives branding and performance. Employee commitment moderates top management's influence. Incomplete socialization affects employee commitment's moderating effect. Keywords: ISO 9001:2015, Top management commitment, Company branding, Employee performance, Moderation.
Efisiensi Waktu Penanganan Gangguan sebagai Variabel Mediasi untuk Pengaruh Kualitas Pelatihan Simulasi dan Frekuensi Pelatihan terhadap Kesiapan Teknis dan Mental Karyawan Bryan Eka; Sigit Hermawan; Sriyono
Jurnal Manajemen Pendidikan dan Ilmu Sosial Vol. 6 No. 3 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (April - Mei 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i3.4550

Abstract

Penelitian ini menganalisis pengaruh kualitas dan frekuensi pelatihan simulasi terhadap kesiapan teknis dan mental karyawan di Pembangkit Listrik Tenaga Uap (PLTU), dengan efisiensi waktu penanganan gangguan sebagai variabel mediasi. Menggunakan metode kuantitatif dan analisis Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS), penelitian ini menemukan bahwa kualitas dan frekuensi pelatihan berpengaruh positif terhadap kesiapan teknis dan mental karyawan. Efisiensi waktu dalam menangani gangguan terbukti memperkuat hubungan antara pelatihan dan kesiapan karyawan. Hasil ini menegaskan pentingnya pelatihan berkualitas dan terjadwal untuk meningkatkan kompetensi serta kesiapan mental dalam menghadapi tantangan operasional. Penelitian ini memberikan wawasan bagi industri pembangkitan listrik untuk mengoptimalkan pelatihan guna meningkatkan kinerja dan efisiensi operasional.
The Role of Information Technology and Organizational Culture in Improving Employee Performance Very M, Mufti Rosyid; Hermawan, Sigit; S Sriyono
SAGA: Journal of Technology and Information System Vol. 2 No. 4 (2024): November 2024
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/saga.v2i4.475

Abstract

This research dives into the complex dynamics between information technology, organizational culture, and employees at bfreshgigi, a dental health company that is transforming in the digital era. Through in-depth interviews with six employees from various positions, the study reveals how information technology is not just a tool, but a fundamental game changer. Organizational culture emerged as a critical counterweight, sometimes supporting innovation, but sometimes hampered by hierarchical structures. Employee performance was found to go far beyond mere productivity, encompassing adaptability and creativity. The findings suggest that alignment between technology, culture and performance is critical; when aligned, the results are outstanding, but imbalances can trigger stress and demoralization. This study not only enriches theoretical understanding but also offers practical insights for organizations struggling with digital transformation.
Co-Authors A'rasy Fahruddin Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Ahmad, Aufa Ainun Mala Nabila Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Ali Zainuri Rahmadhani Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Benedictus Dimas Cahyo Priastono Bryan Eka Chandra Pratama Rulidha Cicik Suciati Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Dhea Wulan Arianti Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Retno Furi Diana Septy Mega Altino Dina Ananda Nur Amalia Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Dwi Anjani Dwi Auliyah Dwi Maya Rahmawati Eby Amelia Hariati Eka Putri Sayekti Eka, Bryan Eko Satriyo Hadi Nata Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Faiza , Nur Hidayatul Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Fifi Khumairo Firdaus, Arsy Maulana Firman Alfarisi Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Kristika, Intan Dharma Lina Rahma Wati Lintang Pratama Putra Andika Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan M. Farid Hilmi Najim Maf’ulah, Afiyah Nurul Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Mazin Daffa Miranda, Wiji Amelia Mirza Chusnainy Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Yusuf Habibie Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo Prasetyo Utomo raditya koesdijarto putra Rahmawati A., Silviana Rangga Mahesa ranny buggy wahyu Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Reza Dwi Juniar Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rizza Nur Rahayu Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu S Sriyono Sabillah, Natasya Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shinta Didin Hari Mariana Shintya Wardani Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sultan Akhsanuddin Adillah Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Syafa Vania Ulhaq Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Vera Firdaus Very M, Mufti Rosyid Vicky Dwi Hariyanto vinsa adi laksana Wardani, Shintya Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati Zatul Karamah Ahmad Baharul Ulum