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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmu Ekonomi, Pendidikan dan Teknik (IDENTIK)
Liza Olivia
Jurusan Kimia, Fakultas Matematika dan Ilmu Pengetahuan Alam Universitas Negeri Padang, Jl. Prof. Dr.Hamka, Padang
Religion Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering

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PENGARUH PERILAKU ETIS AUDITOR, TEKANAN WAKTU DAN TIPE KEPRIBADIAN TERHADAP PREMATUR AUDIT Olivia, Liza; Halimatusyadiah, Halimatusyadiah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3618

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perilaku etis auditor, tekanan waktu, dan tipe kepribadian terhadap prematur audit. Metode survei yang digunakan dalam penelitian ini dengan menyebarkan kuesioner kepada 75 auditor pada Inspektorat Kota Bengkulu dan Inspektorat Provinsi Bengkulu. Data yang diperoleh dianalisis menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa perilaku etis auditor berpengaruh negatif dan signifikan terhadap prematur audit, yang berarti semakin tinggi perilaku etis seorang auditor, maka semakin rendah kemungkinan auditor untuk melakukan prematur audit. Tekanan waktu atau (time pressure) berpengaruh positif dan signifikan terhadap prematur audit, artinya semakin tinggi tekanan waktu yang dialami oleh auditor, maka semakin tinggi kemungkinan auditor melakukan prematur audit dan tipe kepribadian turnover intention berpengaruh positif signifikan terhadap prematur audit, semakin tinggi turnover intention maka semakin tinggi auditor melakukan prematur audit.
Urgensinya Pancasila Sebagai Sistem Filsafat Dalam Kehidupan Berbangsa Dan Bernegara Saat Ini (Studi Desa Tuntungan 1 Kec. Pancur Batu Kab. Deli Serdang) Septiandi, Abiyyu; Olivia, Liza; Nazila, Siti Nailatun; Filyanda, Yulita; Putri, Amelia Azzahra; Zanah, Miftahul; Harahap, Putri Handayani; Pramesti, Vyolla Dwi
Jurnal Ilmu Ekonomi, Pendidikan dan Teknik Vol. 3 No. 1 (2026): IDENTIK - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/identik.v3i1.1283

Abstract

Pancasila as the foundational ideology and philosophical system of the nation plays a fundamental role in regulating the life of the Indonesian state and society. However, amid current social, cultural, and political dynamics, the understanding and implementation of Pancasila’s values within society require continuous examination. This study aims to analyze the urgency of Pancasila as a philosophical system in the life of the nation and the state within the community of Tuntungan 1, Pancur Batu district, Deli Serdang Regency. The research employs a qualitative method with a descriptive approach. Data were collected through structured interviews with 40 local community respondents using a simple question instrument with answer options of “yes,” “no,” and “maybe.” The results indicate that nearly all members of the community are aware of and acknowledge Pancasila as the state ideology and understand its role as a guideline for national and civic life. Nevertheless, variations exist in the level of conviction and consistency in the application of Pancasila’s values in everyday life. Therefore, this study affirms that Pancasila continues to hold a high level of urgency as a philosophical system, while also requiring sustained efforts to strengthen public understanding and implementation of its values within society.  
Co-Authors Filyanda, Yulita Halimatusyadiah, Halimatusyadiah Harahap, Putri Handayani Nazila, Siti Nailatun Pramesti, Vyolla Dwi Putri, Amelia Azzahra Septiandi, Abiyyu Zanah, Miftahul