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Pengaruh Fee Audit, Audit Tenure, Komite Audit Terhadap Kualitas Audit Melalui Informasi Asimetri Sebagai Variabel Intervenning Pada Perusahaan Industri Keuangan Yang Terdaftar Di Bursa Efek Indonesia Oktarinaldi, Hefri; Wibisono, Chablullah; Khaddafi, Muammar
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5653

Abstract

Penelitian ini bertujuan untuk menguji pengaruh fee audit, audit tenure, dan komite audit terhadap kualitas audit melalui informasi asimetri sebagai variable intervenning. Pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 55 perusahaan dalam penelitian ini. Populasi pada penelitian ini adalah perusahaan industri keuangan yang terdaftar di Bursa Efek Indonesia pada Tahun 2019 sampai dengan tahun 2022Pengujian hipotesis dilakukan dengan analisis jalur menggunakan software Analisis SEM PLS. Penelitian ini memperlihatkan hasil bahwa fee audit dan audit tenure tidak berpengaruh terhadap kualitas audit, sedangkan fee audit, audit tenure, komite audit berpengaruh terhadap kualitas audit melalui informasi asimetri sebagai variabel intervening. Kata Kunci: Fee Audit, Audit Tenure, Komite Audit, Kualitas Audit dan Informasi Asimetri
Leading the Borderline: Transformational Leadership and Performance Reform in Immigration Bureaucracy Harahap, Morina; Wibisono, Chablullah; Satriawan, Bambang; Dewi, Nolla Puspita
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 12 No 1 (2025): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v12i1.56513

Abstract

This study investigates the transformation of employee performance within Indonesia’s immigration sector, focusing on the Riau Islands Province, Indonesia. It examines how transformational leadership, organizational culture, and innovation interact within bureaucratic settings to inform evolving models of public-sector performance. A mixed-method Sequential Explanatory Design is employed, integrating structural equation modelling (LISREL; n = 247) with qualitative analysis via NVivo 12 Plus. Results reveal that transformational leadership and digital innovation exert a significant positive influence on employee performance, while motivational and trust-related factors enhance service effectiveness. These findings contribute to the evolving discourse on leadership and performance in high-stakes bureaucratic contexts, particularly within border governance. The study underscores the critical role of leadership in driving adaptive capabilities and cultural alignment within complex government institutions. For policy makers and public-sector managers, the results offer actionable insight into developing more responsive, accountable, and innovation-ready immigration services in peripheral and strategic regions.  
Performance Assessment of Health Personnel with Passionate Performance Leaders as Moderators at the Badan Pengusahaan Batam Hospital Isramilda; Wibisono, Chablullah; Satriawan, Bambang; Dewi, Nolla Puspita
Jurnal Manajemen Indonesia Vol. 24 No. 3 (2024): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v24i3.8171

Abstract

One effort to maintain and improve hospital performance is by improving the performance of health workers. This situation makes hospitals create policies that employees must be able to become quality human resources, and it is not uncommon for employees to end up having double jobs, such as in the accreditation implementation process. This condition often becomes a source of conflict for employees, where employees become incompatible in carrying out their orders. The aim of this research is to build a model of employee performance at BP Batam Hospital, with the role of the leader to minimize the emergence of work stress due to workload which can reduce employee performance. This research was conducted at BP Batam Hospital, the research sample was 215 employees. Data processing uses the SEM method with PLS software. The results of this research conclude that pleasant employee experiences have a significant positive influence on employee performance, pleasant employee experiences have a significant positive influence on empowerment, empowerment has a positive and not significant influence on employee performance, work stress has a negative and not significant influence on pleasant employee experiences, engagement. Employees have a significant positive effect on enjoyable Employee Experience, work stress has a significant negative effect on employee engagement, work stress has a significant negative effect on the performance of health workers, work stress has a significant positive effect on performance through Enjoyable Employee Experience, work stress has a significant positive effect on Empowerment through Enjoyable Employee Experience, Employee Engagement have a significant positive influence on employee performance through Enjoyable Employee Experience, Employee Engagement has a significant positive influence on Empowerment through Enjoyable Employee Experience, Enjoyable Employee Experience has a positive and not significant influence on Employee Performance through Empowerment, Job Stress has a significant positive influence on Enjoyable Employees Experience through Employee Engagement, Enjoyable Employee Experience Has a Significant Negative Influence on Employee Performance Moderated by Leader Passionate Performance.
Public accountant performance: The mediation role of organizational commitment Mursal, Mursal; Wibisono, Chablullah; Ngaliman, Ngaliman; Dewi, Nolla Puspita; Basri, Basri
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.2869

Abstract

Purpose: This study aims to examine and analyze the direct influence of spiritual motivation, integrity, competence, organizational culture, locus of control, and organizational commitment on the performance of accountants at the Riau Islands Province Public Accounting Firm, and then indirectly test and analyze the influence of spiritual motivation, integrity, competency, organizational culture, and locus of control on accountant performance through organizational commitment. Research Methodology: The population in this study was 102 accountants using the census method, and the entire population was used as a sample. Quantitative data were collected using a questionnaire, and qualitative data were obtained by direct interviews with accountants. Results: From the research results it was found that of the six variables, the one that had the highest influence on performance was organizational commitment (t-value 6.321) and the lowest was spiritual motivation (t-value 2.507). Furthermore, spiritual motivation has the highest influence (t-value 21.893), and integrity has the lowest (t-value 3.467) on organizational commitment. Next, the position of organizational commitment plays the largest role in improving accountant performance and the smallest role is the spiritual motivation variable; the rest is influenced by other variables that were not examined in this study. Conclusions: The influence of dependent variables on independent variables is strong, as is the influence of dependent variables on intervening variables. In this research, all variables have a strong influence on the dependent and intervening variables. Limitations: The dependent variables of this study have not fully provided a definite role for organizational commitment on accountant performance; therefore, it is necessary to add other variables to clarify it.    Contribution: This study serves as a reference for developing an individual behavior model regarding individual characteristics, individual mechanisms, and what individuals produce in public accounting organizations that continue to experience changes in information technology from time to time in the context of reform for progress based on performance as an outcome.
Determinasi Pengetahuan, Kompetensi, Dan Pelatihan Terhadap Konsistensi Kader Posyandu Dengan Efektivitas Kerja Sebagai Variabel Intervening Di Posyandu Kabupaten Bintan Adma Gumilang, Mardian; Wibisono, Chablullah; Wayan Catrayasa, I
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/2s489t63

Abstract

Posyandu is a health care institution carried out from, by and for the community guided by related officers. The cadres have not been effective in working, this can be seen from the decreasing interest of the community to bring their children to the posyandu, this is due to the lack of health efforts in terms of promotive functions and roles of the posyandu then the role of cadres that has not been optimal. The purpose of this study was to determine the determination of knowledge on the consistency of cadres through the effectiveness of posyandu work at the Posyandu Bintan Regency. To determine the determination of competence on the consistency of cadres through the effectiveness of posyandu work at the Posyandu Bintan Regency. To determine the determination of training on the consistency of cadres through the effectiveness of posyandu work at the Posyandu Bintan Regency. To determine the determination of work effectiveness on the consistency of posyandu cadres at the Posyandu Bintan Regency. This study was used for explanatory purposes (explanatory or confirmatory), namely explaining the causal relationship between variables through hypothesis testing. This study is correlational, namely research that attempts to see between two or more variables that have a relationship and how the direction of the relationship is. The results of the study are that competence through work effectiveness has a significant influence on cadre consistency through the results of the path coefficient. Based on the results of the study, it was concluded that when competence increases with the intervening of work effectiveness, it has an effect on the consistency of Posyandu cadres in Bintan Regency. Training through work effectiveness has a significant effect on the consistency of cadres through the results of the path coefficient. Based on the results of the study, it was concluded that when training increases with the intervening of work effectiveness, it has an effect on the consistency of Posyandu cadres in Bintan Regency. Work effectiveness has a significant effect on consistency. Based on the results of the study, it was concluded that when work effectiveness increases, it will increase the consistency of Posyandu cadres in Bintan Regency.
Pengaruh Beban Kerja, Pemahaman Teknologi Informasi Dan Kompetensi Terhadap Kinerja Pegawai Pengelola Dana Alokasi Khusus (Dak) Pemerintah Provinsi Kepulauan Riau Dengan Komitmen Organisasi Sebagai Variabel Intervening Endang Irmarita, Yani; Wibisono, Chablullah; Gita Indrawan, Mohamad
Bahtera Inovasi Vol 8 No 2 (2024): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/a3m73p84

Abstract

The realization of DAK in Riau Islands Province shows a fluctuating trend, namely the fluctuation of the DAK ceiling and budget. Based on the above phenomenon, the reporting of Special Allocation Funds is based on the principle of accountability and commitment and quality of human resources in carrying out tasks and understanding of the OM SPAN application is also important in the management of DAK Province. The purpose of this study was to analyze the Workload on the performance of DAK managers intervening with organizational commitment in Riau Islands Province. Analyze Competence on the performance of DAK managers intervening with organizational commitment in Riau Islands Province. Analyze Mastery of Information Technology on the performance of DAK managers intervening with organizational commitment in Riau Islands Province. The testing of the research hypothesis was carried out using the Structural Equation Model (SEM) approach based on Partial Least Square (PLS). PLS is a structural equation model (SEM) based on components or variants. The results of the study In the relationship between Workload (X1) and Performance (Y) there is a significant relationship in the model. The results of this study can be concluded that high Workload intervening with organizational commitment has an effect on Performance. The results of this study can be concluded that Competence intervening by Organizational Commitment has an effect on Work. It can be interpreted that the original sample has a positive value, meaning that there is a positive relationship in the model. The results of this study can be concluded that Mastery of Information Technology intervening by Organizational Commitment has an effect on Performance.
Determination Of Scientists, Ulama, Ulil Albab Towards Religious Competence Through the Education System at University Wibisono, Chablullah; Banisyukur, Ihram; Indera, Edi
Indonesian Culture and Religion Issues Vol. 2 No. 4 (2025): October
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/diksima.v2i4.256

Abstract

donesia, as a country with the largest Muslim population in the world, has excellent potential to produce scholars and scientists who contribute to sustainable community development. However, the main obstacles are the challenges of globalisation, moral crisis, and weak integration between religious knowledge and modern science in the national education system. This article aims to analyse the strategic role of education in developing exceptional scholars and scientists and to formulate an integrative strategy that can be applied within the national education system. This study employs a qualitative-descriptive approach, with a literature review serving as the primary method. The results of the analysis show that curriculum integration, improving the quality of educators, strengthening Islamic educational institutions, and international collaboration are key steps in producing a generation of scholars and scientists who are intellectually intelligent, spiritually strong, and possess noble morals, known as Ulil Albab. Scientists' Determination of Religious Competence is not significant; Ulama's Determination of Religious Competence is substantial, and Ulama's Determination of Religious Competence is essential. The transformation of this education system is expected to produce social innovations that have a positive impact on the sustainable development of Indonesian society.
Competency and Leadership Towards Work Commitment Through Loyalty in the Detachment of Indonesian Navy Force Headquarters Wibisono, Chablullah; Susanto, Eko Agus; Khaddafi, Muammar; Indrawan, Mohamad Gita
Jurnal Manajemen Indonesia Vol. 25 No. 1 (2025): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v25i1.8001

Abstract

The Indonesian Navy is responsible for guarding Indonesia's territorial waters and protecting the country from threats coming from the sea. A strong work commitment ensures TNI AL personnel are always ready, on guard, and highly dedicated. This research examines the Navy members' work commitment, influenced by Competence and Leadership as an intermediary with the Navy members' Loyalty. This research method is quantitative research that utilizes primary data. Based on sample calculations using the Slovin formula, 136 respondents were obtained who were members of the Indonesian Navy who served in the Headquarters Detachment. The research results show that Competency and Leadership do not directly affect Work Commitment but rather affect Loyalty. Furthermore, Loyalty is proven to mediate Competence in Work Commitment, mediating the relationship between Leadership and Work Commitment. The results of this research can be used as material to highlight the performance of the TNI Navy and as a reference for determining TNI Navy human resource policies.
THE EFFECT OF PROFITABILITY, LEVERAGE AND PUBLIC SHARE OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH THE BOARD OF COMMISSIONERS AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019–2021 Novia Riani; Fachrudin; Bambang Satriawan; Chablullah Wibisono; Irfan
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 3 (2023): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i3.141

Abstract

This study aims to analyze the effect of profitability, leverage and public share ownership on corporate social responsibility disclosure with the board of commissioners as moderating variables in mining companies listed on the IDX in 2019-2021. The population in this study amounted to 31 mining companies. The sample selection method used purposive sampling technique. The type of data used is secondary data with data analysis techniques used, namely panel data regression analysis with multiple linear regression tests using Eviews software. The results show that Profitability has a positive and significant effect on Corporate Social Responsibility Disclosure, Leverage has a negative and significant effect on Corporate Social Responsibility Disclosure,
THE INFLUENCE OF LEADERSHIP, ORGANIZATIONAL CULTURE, WORK ENVIRONMENT AND COMMITMENT ON THE PERFORMANCE OF GOODS/SERVICES PROCUREMENT MANAGERS THROUGH JOB SATISFACTION AS AN INTERVENING VARIABLE IN THE RIAU ISLANDS PROVINCE Azwandi; Muammar Khadafi; Chablullah Wibisono; Damsar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 8 (2023): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i8.191

Abstract

This study aims to analyze the influence of leadership, organizational culture, work environment, and competence on the performance of managers of procurement of goods/services with job satisfaction as an intervening variable in the Ministry of Health. The data used in this study is primary data obtained from distributing questionnaires to 145 employees managing the procurement of goods/services of the Ministry of Health as respondents. The sampling technique used is simple random sampling. Structural Equation Modeling (SEM) with AMOS was used to test the research hypothesis. The results of the direct influence analysis showed that leadership, work environment and competence had a positive and significant effect on job satisfaction, while organizational culture had a negative and insignificant effect on job satisfaction. Leadership, organizational culture and work environment have a positive and insignificant effect on performance, while competence and job satisfaction have a positive and significant effect on performance. The results of the indirect influence analysis show that leadership, organizational culture, work environment and competence have a positive and significant effect on performance through job satisfaction.
Co-Authors Ade Kurniadi Adi Budiarso Adi Irawan Adma Gumilang, Mardian Afwindra, Firdaus Alamsyah, Muhammad Isa Alfian, Dedi Amalia, Lisa Ameswari, Arini Andhi Kusuma Andre Resta Angelina E. Rumengan Angelina E. Rumengan Aprilian Aprilian Aribowo, Kuncoro Arini Ameswari Armanunsah Armanunsah Armini Astuti, Sumi Azrizal Azrizal Azwandi Azwandi Azwandi BAMBANG SATRIAWAN Banisyukur, Ihram Baru, Gadis Basri Basri Benni Sumarman Catrayasa, I Wayan Citra Lestari Citra, Kharisma Daffin Mandala Putra Damsar Dewi Agustina Dewi, Nolla Puspita Donny Hartanto Egi Gumala Sari Eko Haryanto Elli Widia Endang Irmarita, Yani Erisna Dewi Ariyani Etty Sri Wahyuni Fachruddin Fachruddin Fachrudin Fachrudin Fachrudin Faisal, Yusuf Faizal Madya Fatahurrazak Franlis Wong Franto Tonggi Tampubolon Friadi, John Gaddafi, Muammar Gadis Baru Giantoro Rudiman Gita Indrawan Gita Indrawan, M. Gita Indrawan, Mohammad Gunadi Gunadi Habibi Habibi Hairul Hairul Handoko Gotama, William Harahap, Morina Hariansyah, Herry Harianto Harianto Hasbullah, Hidayat Hedjri Samuel Putra Lubis Hendrik Caros Nugraha Herbert Manurung Herlambang, Guntur I Wayan Catrayasa Ika Novita Sari Ika Novitasari Ika Novitasari, Ika Indera, Edi Indrawan, M. Gita Indrawan, Mohamad Gita Indrawan, Muhamad Gita Indrawan, Muhammad Gita Indrayani INDRAYANI INDRAYANI Irwansyah Irwansyah Irwansyah Irwansyah Isramilda, Isramilda Iwan Kurniawan Jemmy Rumengan Kesuma, Endra Teja Kharisma Citra Kristenanda Br Depari Kristina Harahap Kurniani, Wiwik Lubis, Laily Rozanna M Rajagukguk, Juanroy M. Gita Indrawan Maiza Tri Handayani Mangara Maulana, Ervindo Mega Kurnia MMSI Irfan ,S. Kom Mohd. Gita Indrawan Muamar Khaddafi Muammar Khadafi Muammar Khaddafi Muhammad Gita Indrawan Muhammad Muhammad Muhammad Muhammad Muhammad Tommy Arby Rumen Mulyadi Dwi Haryanto Munandar Mursal Mursal Naufal, Muhammad Ade Ngaliman, Ngaliman Nola Puspita Dewi Novia Riani Nurapnita Rozalia Inda Nurhatisyah Nurhatisyah Nurhatisyah Nurhatisyah Nurhayati Nurhayati Oktarinaldi, Hefri Olenka, Rangga Ikrar Gombang Paradila Putri, Inggerit Pardamean H Situmorang PUJI LESTARI Puspita, Nola Putri, Shinta Buana R.A. Widyanti Diah Lestari Rachman, Abd. Raja Hafiz Hermawan Rayessandi Reinald Stevianes Lalenoh Revianti, Elvirta Rieke Resty Afriany, Raden Rika Karmida Rinah, Rinah Risa, Fitria Robin Robin Robin, Robin Ruhdiat, Rudi Rumen, Muhammad Tommy Arby Rumengan, Angelina E. Rumengan, Angelina Eleonora Sajiyo Sajiyo Sajiyo, Sajiyo Salmayani, Salmayani Sanjaya, Robi Saputra, E. Kurniawan Saputra C. Sari, Dwi Junila Sarmini Sarmini Sarmini Satriawan , Bambang Satriawan, Bambang Satriawan, Bambang Sianturi, Sahat Parlindungan Silaban, Amon Simanjuntak, Luciana Kartini Soepriono, Bambang Sri Langgeng Ratnasari Sri Wahyuni Sri Yanti Sri Yanti Sri Yanti Sriyanti Suhardis , Adnan Sukardi , Sukardi Sulikah Sulikah Sumiyati Sumiyati Susanto, Eko Agus Suyanto, Elvira Syafrizal Syafrizal Syamsul, Sari Baiti Syarifah Alda Azlika Syukror Rozi Syukur, Ihram Bani Titik, Diana TJATOER, Fadliyah Anas Trio Ardhimansyah Wahyu, Purnomo Wan Iwan Darmawan Wayan Catra Yasa Wayan Catrayasa, I WIDIA, ELLI Willy Kaslianto Windayati, Diana Titik Yasa, I Wayan Catra Yeny Trisia Isabella Yoana Badra Yulizartika, Yulizartika Zaili Zaili Zulkifli Eko Purwanto Zulmariad, Randi