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Journal : Aptisi Transactions on Management

The Role of Duty Complexity as a Moderation of the Influence Auditor's Professional Knowledge and Ethics on Audit Quality Setyowati, Widhy; Kurniawan, Pratomo Cahyo; Mardiansyah, Aditya; Harahap, Eka Purnama; Lutfiani, Ninda
APTISI Transactions on Management (ATM) Vol 5 No 1 (2021): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v5i1.1483

Abstract

This study aims to analyze the effect of professional knowledge and auditor ethics to audit quality with task complexity as moderating variable. which consists of 80 respondents, data collection methods using questionnaires, data analysis methods using multiple linear regression analysis and data processing using SPSS application. From the results of the partial test, professional knowledge variable gives positive and significant effect to the quality of audit quality, as well as the auditor ethics variable that gives positive and significant effect to audit quality . Task complexity can not moderate the effect of professional knowledge to audit quality but task complexity as moderate variable the effect of auditor ethics to audit quality. Those variables simultaneously have the positive and significant influence to the audit quality
Determinants of Employee Performance with Work Motivation as an Intervening Variable at the Semarang City Search and Rescue Office Setyowati, Widhy; Sofingi, Aris; Setyowati, Widhi
APTISI Transactions on Management (ATM) Vol 6 No 1 (2022): ATM (APTISI Transactions on Management: January)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v6i1.1638

Abstract

Employees are the main key in increasing productivity and the success of agency activities. Employees have an important role in reducing or minimizing the impact of loss or damage caused by a disaster. This study aims to analyse and empirically test the influence of leadership on employee work motivation, organizational culture on employee work motivation, leadership on employee performance, organizational culture on employee performance, work motivation on employee performance, work motivation in mediating the influence of leadership on employees. performance, and work motivation in mediating the influence of organizational culture on employee performance. The method in this study using the sampling method, the population in this study is the SAR Department of Semarang City. The research sample was 125 samples. The results show that leadership has a positive effect on work motivation, organizational culture has a positive effect on work motivation, leadership has a positive effect on performance, organizational culture has a positive effect on performance, work motivation has a positive effect on performance, leadership has a positive effect on performance through work motivation, and culture organization has a positive effect on performance through work motivation. The conclusion from the results of this study is that the leadership that has been carried out has a positive impact on employees at the Semarang City Search and Rescue Service
Co-Authors 08.05.52.0049 Maya Yuliandari 08.05.52.0084 Ratna Sari Kosviyanti 08.05.52.0113 Ekhsan Anggriawan 09.05.52.0001 Adimas Kuswandoko 09.05.52.0043 Ayu Kusumastuti 09.05.52.0164 Candra Dian Etika 09.05.52.0186 Rasma Kiranasari 10.05.52.0124 Djuni Setiana 10.05.52.0191 Tikaninda Kumaladewi 11.05.52.0014 Septian Indra Cahyo, 11.05.52.0014 11.05.52.0024 Okky Oktaviani, 11.05.52.0024 12.05.52.0109 Mita Septi Anggraeni, 12.05.52.0109 12.05.52.0198 Nur Azizah, 12.05.52.0198 12.05.52.0209 Retno Widhiyaningrum, 12.05.52.0209 12.42.02.0050 Yusi Irasanti, 12.42.02.0050 12.4202.0050 Yusi Irasanti 12.52.02.0181 Dista Aditya Putra, 12.52.02.0181 12.5202.0210 Mohammad Sapta Heriyawan, 12.5202.0210 1242020051 Joko Suprayoga 1352020032 Bima Eka Sakti, 1352020032 1352020106 Christina Hendri Padmi Meilia, 1352020106 Ade Lina Rosita Putri, 13.05.51.0170 Ade Lina Rosita Putri, 13.05.51.0170 Andreas Tigor Oktaga, Andreas Anis Maghfiroh, 14.05.52.0157 Anis Maghfiroh, 14.05.52.0157 Chioke Embre Dani Eka Pratiwi, 13.05.52.0179 Dani Eka Pratiwi, 13.05.52.0179 Dayanty, Annisa Dea Bilgis Pangesti, 14.05.52.0189 Dea Bilgis Pangesti, 14.05.52.0189 Efayuani, 13.05.52.0100 Efayuani, 13.05.52.0100 Eko Satriyo, 12.05.52.0217 Eko Satriyo, 12.05.52.0217 Harahap, Eka Purnama Himawan Arif Sutanto Isna Abid Faiz, 12.05.52.0218 Isna Abid Faiz, 12.05.52.0218 Isrorina Isrorina Jason Moscato Jenar Zharif Trihono, 13.05.52.0143 Lidia Asnawanti, 13.05.52.0087 Lidia Asnawanti, 13.05.52.0087 Mardiansyah, Aditya Megha Upreti Ninda Lutfiani Nugroho, Frasca Ardy Nur Wahid, Wahyu Nurjanah, Wahdinii Widi Padmi Meilia, Christina Hendri Pangesti, Dea Bilgis Pangesti, Dea Bilgis Pratomo Cahyo Kurniawan Priyanto, Teguh Rika Ayu Permatasari, 13.05.52.0101 Rika Ayu Permatasari, 13.05.52.0101 Safuan, Moh Setiyono, Taufiq Andre Setyowati, Widhi Sofingi, Aris Sofuan, Moh Stephanie Sulistiyono, Darmo Vernanda Ika D, 12.05.52.0060 Vernanda Ika D, 12.05.52.0060 Villa Puspitasari Indah Pertiwi, 12.05.52.0024 Villa Puspitasari Indah Pertiwi, 12.05.52.0024 Wahyu Sejati