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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Akuntansi dan Teknologi Informasi JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat)
Ulfa Afifah
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Economics, Econometrics & Finance Education Engineering Health Professions Social Sciences

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PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF-EFFICACY, SENSITIVITAS ETIKA PROFESI TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan) Ulfa Afifah; Ria Nelly Sari; Meilda Wiguna
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the multiple regression and moderate regression analysis. The result shows that the role conflict, role ambiguity, negatively and significantly influence auditor performance. Self-efficacy and sensitivity of professional ethic positively and significantly influence auditor performance. Emotional quotient can be a moderating variable to role conflict, self-efficacy, sensitivity of professional ethics, but it cannot be a moderating variable for role ambiguity.Keywords: role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics, emotional quotient, auditor performance
Peningkatan Pengetahuan Keuangan Petani dan UMKM melalui Pemasaran dan Analisis Harga Produk Zarefar, Atika; mayla khoiriyah; Ulfa Afifah; Nanda Fito Mela
JITER-PM (Jurnal Inovasi Terapan - Pengabdian Masyarakat) Vol. 1 No. 3 (2023): JITER-PM
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jiter-pm.v1i3.6166

Abstract

PKM ini dilaksanakan dalam bentuk pendampingan agar pengetahuan dan keterampilan masyarakat meningkat sehingga produksi karet masyarakat dapat dioptimalkan melalui pemasaran dan analisis harga produk. Pengabdian dilakukan di Desa Simpang Ayam, Kabupaten Bengkalis. Hal ini dikarenakan masih belum efektifnya saluran pemasaran dan kurangnya pengetahuan serta keahlian petani dalam menjalankan usaha produk turunan karet yang efektif. Kegiatan pengabdian ini dilaksanakan dengan menggunakan metode ceramah penyusunan laporan keuangan dan perhitungan harga produk bagi petani karet. Kegiatan dilakukan dengan memberikan dasar-dasar penyusunan laporan keuangan seperti laporan laba rugi serta klasifikasi biaya yang digunakan dalam menentukan biaya produk dan cara memasarkan produk. Indikator pencapaian dalam kegiatan ini adalah menghasilkan Revenue Generating (RG). Serta peningkatan pengetahuan pada mitra non-produktif
Pengaruh corporate social responsibility disclosure terhadap kinerja keuangan dengan reputasi sebagai variabel moderasi Fidela Raniah Sawity; Arumega Zarefar; Mayla Khoiriyah; Raja Adri Satriawan Surya; Atika Zarefar; Ulfa Afifah; Sinta Ramaiyanti
Akuntansi dan Teknologi Informasi Vol. 17 No. 2 (2024): Volume 17, No.2 September 2024
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v17i2.6641

Abstract

This study aims to determine the effect of corporate social responsibility disclosure (CSRD) on firm financial performance with corporate reputation as a moderation variable. It focuses on primary and secondary sector companies listed on the IDX in 2014-2022. The dependent variable is firm financial performance, measured using return on assets (ROA). The independent variable, corporate social responsibility disclosure, is measured using the GRI G4. The corporate reputation as moderation variable is measured using the number of awards obtained by the company. The control variables used are company size, leverage, and cash flow. The sampling technique used purposive sampling and obtained as many as 143 companies. This research uses quantitative data, and the method used is regression analysis using the STATA application. The results of this study show that CSRD has a significant positive effect on firm financial performance. These findings provide practical guidelines for companies, stating that it is essential for a company to implement CSRD practices and have a good impact on the company's financial performance, thereby guiding companies in their CSR initiatives.
Co-Authors Atika Zarefar Fidela Raniah Sawity Mayla Khoiriyah Meilda Wiguna Mela, Nanda Fito Raja Adri Satriawan Surya Ria Nelly Sari Sinta Ramaiyanti Zarefar, Arumega