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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi SOLUSI JIMEK
Ericke Fridatien
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Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR DENGAN SELF EFFICACY SEBAGAI VARIABEL MEDIASI (STUDI EMPRIS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Ahmad Sahri Romadon; Ericke Fridatien
Solusi Vol 17, No 4 (2019)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.692 KB) | DOI: 10.26623/slsi.v17i4.1773

Abstract

                                                  AbstrakPenelitian ini mengenai kinerja auditor akuntan publik di Semarang. Tujuannya adalah menganalisis Self Efficacy dalam memediasi pengaruh Kompetensi dan Independensi terhadap Kinerja Auditor.Metode analisis data menggunakan regresi berganda dan uji sobel utuk menguji hipotesis. Populasi dalam penelitan ini adalah auditor pada kantor akuntan publik di Semarang. Sampel dalam penelitian ini terpilih melalui esidental sampling, sehingga diperoleh sampel sebanyak  54 Auditor.Hasil menunjukkan bahwa kompetensi berpengaruh positif signifikan terhadap self efficacy,  independensi berpengaruh positif signifikan terhadap self efficacy.  Kompetensi berpengaruh  positif  signifikan  terhadap  kinerja auditor, independensi berpengaruh  positif  signifikan  terhadap  kinerja auditor, self efficacy berpengaruh  positif  signifikan  terhadap  kinerja auditor. Self efficacymemediasi positif signifikan pengaruh kompetensi terhadap kinerja auditor dan memediasi positif signifikan independensi terhadap kinerja auditor. Kata  kunci:      Kompetensi,  Independensi,  Self efficacy, Kinerja auditor
Peran Digital Payment dalam Efisiensi Keuangan Usaha Mikro di Kota Semarang Ginanjar Suendro; Ericke Fridatien
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.6718

Abstract

This study aims to analyze the role of digital payment in improving financial efficiency among micro-enterprises in Semarang City. The advancement of financial technology provides faster, easier, and more transparent transaction alternatives, which have the potential to enhance financial management for business actors. This research adopts a quantitative approach using a survey method involving 100 micro-business owners who have implemented digital payment systems such as QRIS, e-wallets, and mobile banking. The results show that digital payment usage significantly affects financial efficiency, as evidenced by improved financial record-keeping, better cash flow management, and reduced transaction costs. These findings highlight the importance of adopting digital financial technology as a strategy to enhance financial performance, especially for micro-enterprises in Semarang City.
ANALISIS PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Ericke Fridatien
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1847

Abstract

This study aims to examine capital structure, profitability and dividend policy on firm value. This study used a sample of mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 17 companies was obtained. This research was conducted with a period of 3 years, bringing the total sample to 51 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that capital structure (DER) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). And dividend policy (DPR) has a significant positive effect on firm value (PBV).
Co-Authors Ahmad Sahri Romadon Ginanjar Suendro