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Psychological Contract: A Systematic Literature Review Dina Safitri
International Journal of Scientific Multidisciplinary Research Vol. 2 No. 4 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsmr.v2i4.8495

Abstract

English abstract only consisted of one paragraph This comprehensive study thoroughly examines the psychological contract literature by reviewing 134 papers published from 1989 to 2022. It extensively explores various aspects, including the conceptual framework, classifications, influencing factors, measurement criteria, and evolutionary trends of psychological contracts. Through a critical analysis, this paper reveals that certain areas within the realm of psychological contracts have reached a saturation point, with a wealth of existing research. It highlights the need for a paradigm shift towards studies conducted from the employer's standpoint, which can offer invaluable insights into the dynamics of psychological contracts. In essence, this review encapsulates the existing knowledge on psychological contracts and maps out a roadmap for future research, emphasizing the importance of diverse perspectives and methodological approaches
The Influence of Professionalism, Locus of Control, Emotional Intelligence and Professional Ethics on BPR Audit Quality with Ambiguity as a Moderator Dina Safitri; Rohmah, Siti; Salta, Salta
Indonesian Journal of Business Analytics Vol. 4 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i2.8730

Abstract

As an independent party, auditors have the opportunity to improve the quality and reliability of company financial reports that are used by stakeholders in making decisions. Against this background, incidents relating to the accounting profession from an audit quality perspective are increasing. Incidents often occur with test objects due to the inspector's incompetence. The loss of public trust in the accounting profession is an indication of the loss of AI's strict internal audit concept and a weak governance system. This research aims to determine how professionalism, locus of control, emotional intelligence, and professional ethics influence audit quality. auditors who participated in this research working in BPR Region III in Cirebon, West Java, were used as respondents. The resulting sample consisted of 49 of the 83 research topics selected to represent BPR researchers. The results show problems with normality, multicollinearity, and autocorrelation in the classical assumption test, which consists of normality, multicollinearity, and heteroscedasticity tests using a one-stage multivariate model. The remainder is influenced by other invisible variables, with a total influence of 0.598 or 59.8%.