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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Fokus Manajemen
Suswati Nasution
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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PENGARUH PROFESIONALISME, INDEPENDENSI AUDITOR, ETIKA PROFESIONAL, DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR Eska Prima Monique; Suswati Nasution
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 2 (2020)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2268.622 KB) | DOI: 10.37676/ekombis.v8i2.1083

Abstract

Seorang auditor dalam melaksanakan audit atas laporan keuangan tidak semata-mata bekerja untuk kepentingan kliennya, melainkan juga untuk kepentingan pihak lain yang mempunyai kepentingan atas laporan keuangan auditan. Oleh karena itu, dalam memberikan pendapat mengenai kewajaran laporan keuangan yang diperiksa, akuntan publik harus bersikap independen,profesional dan memiliki etika profesi,namum gaya kepemimpinan juga dapat mempengaruhi kinerja seorang auditor.Sampel yang digunakan dalam penelitian sebanyak 60 responden,yang mana data tersebut akan di uji asumsi klasik terlebih dahulu sebelum selanjutnya dilakukan uji analisis regresi berganda.Hasil uji menyatakan bahwa variabel profesionalisme,independensi dan etika profesi memiliki pengaruh yang signifikan terhadap kinerja auditor,sedangkan variabel gaya kepemimpinan tidak memiliki pengaruh yang signifikan terhadap kinerja auditor. Berdasarkan hasil tersebut maka dapat di simpulkan bahwa seorang auditor yang melakukan audit secara profesional akan bersikap independen sehingga hasil audit tidak dapat di pengaruhi oleh pihak lain, hal ini sejalan dengan etika profesi seorang auditor yang harus selalu jujur,tepat waktu,dan dalam pengambilan sutu keputusan selalu tepat tidak memikirkan kepentingan suatu golongan.
The Effect of E-Wallet and E-Money on Consumptive Behavior of the People of Bengkulu City Muji Lestari; Ahmad Soleh; Suswati Nasution
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.1117

Abstract

The purpose of this study was to determine the extent of the influence of E-Wallet and E-Money on the consumptive behavior of the people of Bengkulu City. This research is quantitative descriptive. The method used is a questionnaire. The sample of this research is 100 respondents. The results showed that multiple linear regression obtained Y = 29.600 + 0.197 (X1) + 0.202 (X2) + 3.394, meaning that there was a positive or unidirectional relationship between E-Wallet (X1), and E-Money (X2) on the consumptive behavior of urban communities. Bengkulu. The results of the e-wallet test (X1) show tcount 4.019 > ttable 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that e-wallet has a positive and significant effect on the consumptive behavior of the people of Bengkulu city. The results of the e-money test (X2) show tcount 3.186 > ttable 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that e-money has a positive and significant effect on the consumptive behavior of the people of Bengkulu city. Furthermore, the result of the ftable value is 11.784 > 2.70, it is concluded that the hypothesis is accepted, meaning that there is a simultaneous effect between e-wallet (X1) and e-money (X2) on the variable of consumptive behavior (Y) of the people of Bengkulu city. This can be seen at the significance level of 0.000 < 0.05.
The Effect of E-Wallet and E-Money on Consumptive Behavior of the People of Bengkulu City Muji Lestari; Ahmad Soleh; Suswati Nasution
Jurnal Fokus Manajemen Vol 3 No 1 (2023): MAY
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v3i1.3603

Abstract

The purpose of this study was to determine the extent of the influence of E-Wallet and E-Money on the consumptive behavior of the people of Bengkulu City. This research is quantitative descriptive. The method used is a questionnaire. The sample of this research is 100 respondents. The results showed that multiple linear regression obtained Y = 29.600 + 0.197 (X1) + 0.202 (X2) + 3.394, meaning that there was a positive or unidirectional relationship between E-Wallet (X1), and E-Money (X2) on the consumptive behavior of urban communities. Bengkulu. The results of the e-wallet test (X1) show tcount 4.019 > ttable 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that e-wallet has a positive and significant effect on the consumptive behavior of the people of Bengkulu city. The results of the e-money test (X2) show tcount 3.186 > ttable 1.984 and a significance of 0.000 <0.05, then the results of the hypothesis Ha are accepted and Ho is rejected, meaning that e-money has a positive and significant effect on the consumptive behavior of the people of Bengkulu city. Furthermore, the result of the ftable value is 11.784 > 2.70, it is concluded that the hypothesis is accepted, meaning that there is a simultaneous effect between e-wallet (X1) and e-money (X2) on the variable of consumptive behavior (Y) of the people of Bengkulu city. This can be seen at the significance level of 0.000 < 0.05.
Co-Authors Ahmad Soleh Eska Prima Monique Damarsiwi Muji Lestari Muji Lestari