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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Digital Business Review Akuntansi: Jurnal Riset Ilmu Akuntansi
Kurnia Kurnia
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH SUPERVISI DAN KEPUASAN KERJA TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT Kurnia Kurnia; Ernie Tisnawati Sule
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 19 No 1 (2015)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2015.v19.i1.50

Abstract

Tujuan penelitian ini adalah menguji pengaruh supervisi dan kepuasan kerja terhadap tindakan yang menurunkan kualitas audit. Berdasarkan tinjauan literatur, hipotesis penelitian ini menyatakan bahwa supervisi dan kepuasan kerja berpengaruh terhadap tindakan yang menurunkan kualitas audit. Penelitian ini menggunakan data hasil survey dari auditor Kantor Akuntan Publik (KAP) yang terdaftar pada Bapepem-Lembaga Keuangan (LK). Data dikumpulkan dengan menggunakan kuesioner dari responden yang terdiri atas auditor junior, auditor senior, supervisor, dan manajer. Teknik pengujian hipotesis dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa supervisi dan kepuasan kerja berpengaruh negatif terhadap tindakan yang menurunkan kualitas audit. Secara khusus, penelitian ini menunjukkan bahwa auditor yang merasa bahwa supervisi tidak dilaksanakan secara efektif lebih cenderung untuk melakukan tindakan-tindakan yang menurunkan kualitas audit. Hasil penelitian ini juga menunjukkan bahwa auditor yang merasakan kepuasan kerja lebih rendah cenderung untuk melakukan tindakan-tindakan yang menurunkan kualitas audit. Berdasarkan hasil penelitian ini, untuk meningkatkan kualitas audit, sistem pengendalian kualitas di KAP harus dapat menjamin bahwa prosedur supervisi telah dijalankan sebagaimana mestinya, serta memastikan bahwa semua pekerjaan auditor telah disupervisi oleh atasannya. Berdasarkan hasil penelitian ini juga, disarankan agar KAP memperbaiki kondisi-kondisi yang dapat menimbulkan terjadinya ketidak-puasan kerja.
PERBEDAAN PERSEPSI TENTANG KARIER DI KANTOR AKUNTAN PUBLIK ANTARA MAHASISWA DAN STAF KANTOR AKUNTAN PUBLIK Kurnia Kurnia
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2009.v13.i2.294

Abstract

The objective of this study is to examine the perception differences about a career in accounting firms between students and staffs in public accounting. It was hypothesized that there was a significant difference between student expectations about career in accounting firms and the experiences of CPA firm professionals. The survey was conducted to collect information on the differences between the job expectations of accounting students and the actual work experiences of accounting staff. To evaluate the differences between the two groups, t-tests was performed.The results indicate few significant differences between accounting students and accountant staff’ perceptions. Students expectations were higher than accountants staff experiences for almost every questions. These differences between expectations and experiences may cause employee dissatisfaction, increased turnover rate or the loss of quality people in the accounting profession. Some approaches could be taken to eliminate at least some of the differences between student perceptions and accountant staff experiences. One approach would be communicated more accurately to students the realities of the current public accounting environment. The other approach would begin changing the public accounting environment in ways that can attract the best and brightest students to chose accounting profession.
The Personal Selling & Digital Marketing on Purchase Decision of Insurance Policy Kurnia Kurnia; Rani Rifani
Economics and Digital Business Review Vol. 1 No. 2 (2020): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v1i2.16

Abstract

This study aims to analyze the effect of personal selling and digital marketing on purchasing decisions for insurance policies at PT. QBE General Insurance Indonesia, Makassar Branch. This research data comes from the results of questionnaires to 87 customers of PT. QBE, Makassar Branch. Regarding the purchase decision of an insurance policy using a multiple regression analysis system, the results of the study indicate that personal selling and digital marketing have a partial effect on purchasing decisions with digital marketing. The results of this study also show that personal selling and digital marketing have a positive effect simultaneously on insurance policy purchasing decisions.
The Dividend Policy as a Moderator of the Effect of Ownership Structure and Financial Performance on Firm Value Abdul Bais; Titik Mildawati; Kurnia Kurnia
Akuntansi Vol. 5 No. 1 (2026): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3219

Abstract

This study aims to analyze the moderating role of dividend policy in influencing the relationship between ownership structure, financial performance, and firm value. Specifically, the ownership structure is proxied by managerial ownership, institutional ownership, and foreign ownership, while financial performance is measured using profitability. Firm value is the dependent variable, and dividend policy is positioned as a moderating variable. The final dataset was analyzed using moderated regression analysis (MRA) to examine both direct effects and interaction effects between variables. The empirical results indicate that managerial ownership has a positive and significant effect on firm value, suggesting that higher managerial shareholding aligns managerial interests with shareholders, thereby improving company performance and market perception. Similarly, institutional ownership shows a positive and significant effect on firm value, indicating that institutional investors play an effective monitoring role in enhancing corporate governance and market confidence. In addition, profitability is found to have a positive and significant effect on firm value, implying that firms with higher profitability tend to be valued more highly by the market due to better financial performance and future growth prospects. However, dividend policy is found to moderate the relationship between profitability and firm value, indicating that dividend distribution strengthens the effect of profitability on firm value by signaling financial stability and reducing information asymmetry between management and investors. Overall, this study highlights that ownership structure and profitability are important determinants of firm value, while dividend policy plays a selective moderating role depending on the financial condition of the company.
Co-Authors Abdul Bais Ernie Tisnawati Sule Mildawati, Titik Rani Rifani