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Internal Auditor’s Performance In Sas Parts Companies Fiki Hidayat; Kun Ismawati; Kunreza Oktaviansyah
International Conference On Digital Advanced Tourism Management And Technology Vol. 1 No. 1 (2023): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v1i1.127

Abstract

Auditors’s performance currently faces challenges in gaining public trust. Many factors are considered to influence, while several previous studies still show inconsistent results. The aim of the research is to identify the influence of independence, worksexperience and ethics’s code on performance of internal auditors at SAS PARTS companies. This quantitative research’s data gained from questionnaires. The research’s population were 40 auditors spread across branch offices in Indonesia. The saturation sampling techniques used in this research. The method to analyze data was multiple linear regression. Indications of the research’s results as follows: 1. Independence does not affect internal auditor’s performance. It can be shown from the third question item which states that the lack of auditee assistance in collecting audit evidence has an impact on auditor performance. Auditor performance is not solely shown by auditor independence. 2. Work experience does not influence internal auditor’s performance, this is because the majority of respondents work less than 3 years which causes their lack on experience in carrying-out assignments. 3. The Ethic’s code affects the performance of internal auditor because of the existence of a code of ethics as a guide for the auditor to know what is allowed and not to be done, in order to improve the internal auditor’s performance. 4. Independence, work experience, and code of ethics simultaneously (together) affect the performance of auditors at SAS PARTS Company. There has never been any other previous research on this research object of SAS PARTS Company about internal auditor’s performance.
Analysis Of The Effect Of Corporate Governance Structure And Financial Distress Alrahmani Trisari; Kun Ismawati; Astrid Widayani
International Conference On Digital Advanced Tourism Management And Technology Vol. 1 No. 1 (2023): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v1i1.128

Abstract

The purpose of this study is to see the influence of corporate governance structure (independent commissioner, audit committee, institutional ownership, managerial ownership) and financial distress on the integrity of financial statements of studies on manufacturing companies listed on the IDX for the 2017-2021 period. In this study, quantitative methods were used with secondary data obtained by collecting financial statement data for all manufacturing companies listed on the IDX for the 2017-2021 period, with the use of purposive sampling techniques, sample selection with predetermined criteria so that samples of 40 companies with 5 years of period were obtained with 200 samples. The study used SPSS data processing applications with analytical methods multiple linear regression. The results of the hypothesis test in this study found that independent commissioners, audit committees have no influence on the integrity of financial statements. On the contrary, institutional ownership, managerial ownership and financial distress have an influence on the integrity of financial statements. The results of the F test prove simultaneously that the variables of independent commissioner, audit committee, institutional ownership, managerial ownership, and financial distress affect the integrity of financial statements.
Analisis Pengaruh Kualitas Produk, Harga, dan Promosi Terhadap Keputusan Pembelian Handphone Samsung pada Mahasiswa Kampus Negeri di Surakarta Wardani, Tiara Puri; Ismawati, Kun
Riset Manajemen dan Akuntansi Vol 16, No 2 (2025): Volume 16 Nomor 2 November 2025
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v16i2.497

Abstract

The main objective of this research is to examine how the quality of a product, pricing strategies, and promotional efforts influence the purchasing preferences of Samsung mobile phones among students attending public universities in Surakarta. Elements such as product reliability, affordability, and the appeal of marketing campaigns are considered important factors in shaping consumer behavior when choosing Samsung devices. This study employs a quantitative approach and uses purposive sampling to select 100 respondents from state university students in Surakarta in 2025, specifically those who have experience using Samsung mobile phones. Data was collected through a structured questionnaire distributed via Google Forms to obtain accurate and relevant insights from the participants. To analyze the relationship between the independent variables (product quality, price, and promotion) and the dependent variable (purchase decision), the study applied multiple linear regression analysis, along with the F-test, t-test, and coefficient of determination (R²). The findings reveal that product quality and promotional efforts have a significant impact on consumers' purchase decisions, whereas pricing does not show a substantial influence.