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All Journal Journal of Management and Bussines (JOMB) Behavioral Accounting Journal
Muslimin Muslimin
Universitas Pembangunan Nasional Veteran Jawa Timur
Humanities Economics, Econometrics & Finance Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT Sri Trisnaningsih; Saiful Anwar; Muslimin Muslimin; Fajar Syaiful Akbar
Behavioral Accounting Journal Vol 3 No 2 (2020): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.96 KB) | DOI: 10.33005/baj.v3i2.109

Abstract

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.
Tunjangan Kinerja Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Pegawai pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Sidoarjo Nia Rifatul Izza; Muslimin Muslimin
Journal of Management and Bussines (JOMB) Vol 6 No 2 (2024): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v6i2.6027

Abstract

This research aims to evaluate and test the impact of performance allowances, work motivation and work discipline on employee performance at the Regional Financial and Asset Management Agency of Sidoarjo Regency. The research method used is quantitative by collecting primary data through quantitative surveys. The research results show that performance allowances, work discipline and work motivation together influence employee performance by 52.5%, while the remaining 47.5% is influenced by other factors outside the variables studied. The F test also shows that the independent variables, namely performance allowances, work discipline, and work motivation, significantly influence employee performance together. This indicates that changes in performance allowances, work discipline, and work motivation will have an impact on changes in employee performance. These findings confirm that performance benefits, work discipline, and work motivation have a significant influence on employee performance. The conclusion is that increasing performance allowances, monitoring and improving work discipline, as well as increasing work motivation can improve employee performance at the Regional Financial and Asset Management Agency of Sidoarjo Regency. Keywords: Discipline, Performance, Benefits
Co-Authors Fajar Syaiful Akbar Nia Rifatul Izza Saiful Anwar Sri Trisnaningsih