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All Journal Journal of Economics, Business, and Government Challenges Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI International Journal of Economics, Management and Accounting
Oryza Tannar
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Kompetensi dan Budaya Organisasi terhadap Kinerja Pegawai Melalui Komitmen Organisasi Sebagai Variabel Intervening: Studi pada Kantor Pelayanan Pajak Perusahaan Masuk Bursa Jakarta Selatan Mega, Malda; Oryza Tannar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1755

Abstract

This research aims to determine the influence of competency and organizational culture on employee performance through organizational commitment at Kantor pelayanan pajak Perusahaan Masuk Bursa Jakarta Selatan. The research method used is research quantitative. By type and source of primary data. The data analysis method in this research uses Partial Least Square, the results of the research show that organizational culture and competence have not been able to improve performance through organizational commitment. Competence and organizational culture are able to increase commitment, but this commitment can be supported by a conducive organizational culture and is supported more by competence.
Pengaruh Self-Efficacy, Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment pada BPK RI Perwakilan Provinsi Jawa Timur Nafila Maradipta; Oryza Tannar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2706

Abstract

The research aims to know the impact of self-efficacy, obedience pressure, task complexity and auditor’s experience to audit judgment and was conducted at the BPK Representative of east java. using a quantitative approach and involved a sample of 62 auditors selected through basic purposive sampling and Slovin formula. Data analysis relied on Partial Least Square (PLS) software. The result of this research reveal that self-efficacy and auditor’s experience is have a positive effect to audit judgment. This is because an auditor who has a good level of self-confidence and experience will find it easier to face existing challenges. Meanwhile obedience pressure and task complecity has no effect to audit judgment. This is because an auditor, when feeling under pressure or facing a variety of tasks, always maintains his independence. Because in the State Financial Audit Standards relating to audit work, they must be free in attitude, mentality and appearance from personal and organizational interference that can affect their independence.
Co-Authors Arlin Choirun Nisa Endah Susilowati Finanda Salsahira Intan Permatasari Margareth Hasian Siagian Mega, Malda Nafila Maradipta Rida Perwita Sari Sri Hastuti Tasya Belinda Permatasari