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Tigor Sitorus
Universitas Bunda Mulia Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN Ivandi Ivandi; Tigor Sitorus
Jurnal Manajemen Vol 16 No 1 (2019): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.461 KB) | DOI: 10.25170/jm.v16i1.790

Abstract

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality, where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.
KUALITAS KEHIDUPAN KERJA, SELF EFFICACY, DAN KINERJA KARYAWAN: EFEK MEDIASI MOTIVASI KERJA Kusnoto Kusnoto; Tigor Sitorus
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.281 KB) | DOI: 10.25170/jm.v13i2.805

Abstract

This research is driven by the phenomenon and the difference of research result about thecorrelation relationship between Quality Work of Life and Self efficacy with EmployeePerformance, therefore the researcher tries to fill the research gap by proposing WorkMotivation as a mediating variable, where research with survey method conducted on 180employees PT. Bank BRI Branch BSD. Analyze research by using model of structural equationwith results; 1). Quality work of life has a significant negative effect on employee performance,2). Quality work of life has a significant positive effect on work motivation, 3). Self efficacy hasa significant positive effect on the performance of the karawan, 4). Self efficacy has asignificant positive effect on work motivation, 5). Motivation of work has a significant positiveeffect on employee performance, so this finding proves that work motivation acts as a perfectmediator of Quality Work of Life with Employee Performance.
ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN Ivandi Ivandi; Tigor Sitorus
Jurnal Manajemen Vol 16 No 1 (2019): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.461 KB) | DOI: 10.25170/jm.v16i1.790

Abstract

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality, where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.
KUALITAS KEHIDUPAN KERJA, SELF EFFICACY, DAN KINERJA KARYAWAN: EFEK MEDIASI MOTIVASI KERJA Kusnoto Kusnoto; Tigor Sitorus
Jurnal Manajemen Vol 13 No 2 (2016): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (753.281 KB) | DOI: 10.25170/jm.v13i2.805

Abstract

This research is driven by the phenomenon and the difference of research result about thecorrelation relationship between Quality Work of Life and Self efficacy with EmployeePerformance, therefore the researcher tries to fill the research gap by proposing WorkMotivation as a mediating variable, where research with survey method conducted on 180employees PT. Bank BRI Branch BSD. Analyze research by using model of structural equationwith results; 1). Quality work of life has a significant negative effect on employee performance,2). Quality work of life has a significant positive effect on work motivation, 3). Self efficacy hasa significant positive effect on the performance of the karawan, 4). Self efficacy has asignificant positive effect on work motivation, 5). Motivation of work has a significant positiveeffect on employee performance, so this finding proves that work motivation acts as a perfectmediator of Quality Work of Life with Employee Performance.
Co-Authors Ivandi Ivandi Kusnoto Kusnoto Susi Elinarty