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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) JURNAL MANAJEMEN DAN AKUNTANSI Bulletin of Electrical Engineering and Informatics The Indonesian Accounting Review DINAMIKA DOTCOM Jurnal Edukasi dan Penelitian Informatika (JEPIN) JURNAL AKUNTANSI UNIVERSITAS JEMBER JUSIFO : Jurnal Sistem Informasi Jurnas Nasional Teknologi dan Sistem Informasi Sistemasi: Jurnal Sistem Informasi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Sebatik Jurnal Manajemen dan Bisnis Aptisi Transactions on Technopreneurship (ATT) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Building of Informatics, Technology and Science Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Manajemen Dirgantara J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) JUKANTI (Jurnal Pendidikan Teknologi Informasi) Jurnal Teknologi Dan Sistem Informasi Bisnis JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Jurnal ABM Mengabdi Perspektif Akuntansi Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi dan Keuangan Indonesia Journal of Business, Social and Technology Jurnal Akuntansi Manado (JAIM) Warta LPM AMMA : Jurnal Pengabdian Masyarakat Jurnal Pendidikan Teknologi Informasi (JUKANTI) Jurnal Pengabdian Kepada Masyarakat
Evi Maria
STIE Malangkucecwara Malang
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Social Sciences Transportation Other

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Journal : JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN

 1 
Kinerja Auditor di Masa Pandemi: Pengaruh Kepemimpinan, Motivasi dan Sistem Informasi Penggajian Johannis, Angelina Adistya; Maria, Evi
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.4284

Abstract

Purpose: This study aims to provide empirical evidence on the impact of leadership style, work motivation, and payroll accounting information systems on auditor performance at Public Accounting Offices (KAP) in Semarang City during the COVID-19 pandemic. Methodology: This study employed a quantitative approach, collecting primary data through questionnaires distributed to 85 auditors across 29 KAPs in Semarang City and analyzing the data using multiple linear regression analysis. Results/findings: The findings indicate that Leadership style and work motivation significantly impact auditor performance, highlighting the role of effective leadership and intrinsic motivation in maintaining audit quality during periods of disruption. Conclusion: This study found that leadership and work motivation significantly influenced auditor performance during the pandemic, whereas the payroll information system had no effect. Limitations: This study is limited by potential respondent subjectivity bias in the questionnaire data and its focus solely on auditor performance during the pandemic, restricting generalizability over time. Contribution: This study serves as a reference for KAP in formulating effective strategies and policies to maintain and improve auditor performance.
Co-Authors A Halim Adi Putro, Cahyo Afnenda Elfreda Frederica Suryatmojo Agussalim Andriansyah Agustina, Nadila Aminul amin Andana, Aji Arafah, Niken Nurul Arthur, Christian Bunyamin Bunyamin Bunyamin Bunyamin Christ Rudianto Cikita Dasty Sirait, Grace Priskila Danny Manongga Djoko Murdono Dwi Nita Aryani Dyah Aruning Puspita Edi Sudiarto Edi Suharyadi Eko Sediyono Eko Suwardi Ekslesia, Ranti Erwien Christianto Fauziah, Satya Grace Persulessy Handayani, Rima Hanif Mauludin Hanna Prillysca Chernovita Hariadi, Sugeng Heni Putriyanti Ikmaliyah, Erika Imanuel, I Indira, Kamila Yumna Irawan Budi Prasetyo Jaya Mahendra, Aldo Johannis, Angelina Adistya Kadarusman Kadarusman . Kartika Hudiono, Rini Kristoko Dwi Hartomo Kurnia Wirawan, Dennis Lidia Andiani Lumenta, Dhea Eucharisty Malioy, Rimes Jopmorestho Mandi’, Darmayanti Manora, Elsa Mintje, Eden Renold Ndina, Fransiska Tanggu Novita Setyaningrum, Nola P. Basuki Hadiprajitno Penidas Fodinggo Tanaem Priatna , Wowon Purwanto Purwanto Purwanto Putri Tolampi, Caroline Christine R. Suharyadi Rina Irawati Rina Rahmawati Rina Rahmawati, Rina Rony, Zahara Tussoleha Semida, Tika Setiyono Miharjo Setyawan, Martin Sine, Melani Mardolna Siti Munfaqiroh Sri Winarso Martyas Edi Sri Yulianto Joko Prasetyo Sugeng Hariadi Supratikno, Agus Sutarto Wijono Teguh Wahyono Wicaksono, Christian Edy Widanarni Pudjiastuti Widanarni Pudjiastuti WIDANARNI WIDANARNI Widhiyaningrum, Sekar Wijaya, Tasya Winandhito Adi, Alexander Winarso Martyas Edi, Sri Yosefine Elisabeth Yuyuk Liana