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PENGARUH AUDITOR-CLIENT SOCIAL MISMATCH DAN TIPE SUPERVISOR TERHADAP KUALITAS AUDIT Nur Cahyonowati; Darsono ,
KINERJA Vol. 19 No. 1 (2015): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v19i1.534

Abstract

This research aims to provide empirical evidence of the behavior of audit staff that reflects the quality ofaudit performed. This research predicts that audit quality is determined by social mismatch between auditor staffand client. This research also examines the effect of supervisor type on audit quality according to McGregor’stheory. This research is carried out using 2x2 between subject experimental designs. The subjects are studentsin Accounting Department of state university in Central Java.The result indicates that social mismatch between auditor staff and client is able to decrease probabilityto collect audit evidence. However, type of supervisor is not found to be significant determinant of probabilityto collect audit evidence. This research implies the need to intensify training in accounting firm to overcomemismatch between auditor staff and client.Keywords: social mismatch, type of supervisor, audit quality, experiment
Pengaruh Model Pembelajaran Berbasis Masalah terhadap Hasil Belajar PKN Darsono ,
Cakrawala: Jurnal Kajian Manajemen Pendidikan Islam dan studi sosial Vol 4 No 2 (2020)
Publisher : LPPM IAINU Kebumen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33507/cakrawala.v4i2.271

Abstract

This study aims to reveal the effect of the problem-based learning model on the learning outcomes of Civics students at SD N in the cluster of Ahmad Dahlan, Sruweng sub-district. This research is a quantitative research. The population in this study were all students at SD N in the Ahmad Dahlan cluster, Sruweng sub-district, while the sample in this study were fourth grade students at SD N in the cluster Ahmad Dahlan, Sruweng sub-district, totaling 89 students. Data collection used a questionnaire, and data analysis used a simple regression analysis technique. This study resulted in the conclusion that the Problem-Based Learning Model has a positive and significant influence on Student Civics Learning Outcomes in Public Elementary Schools in the Ahmad Dahlan Cluster, Sruweng District. This is evident from the value of Sig = 0.000 < α = 0.05. The value of the correlation coefficient (r2) = 0.277 or a contribution of 27.7%. Keywords: