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Pengaruh Kompetensi, Integritas dan Independensi Auditor terhadap Kualitas Audit Fadhil Muhammad; Satria, Indra; Astuti, Tri
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 1 (2024): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i1.7703

Tujuan penelitan ini adalah untuk mengetahui 1) pengaruh kompetensi terhadap kualitas audit, 2) pengaruh integritas terhadap kualitas audit, dan 3) pengaruh independensi auditor terhadap kualitas audit. Penelitian ini dilaksanakan pada Kantor Akuntan Publik Kota Jakarta Selatan. Penelitian ini menggunakan metode penelitian kuntitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer melalui kuesiner dan data sekunder seperti laporan/dokumen peneliti terdahulu. Teknik analisis data yang digunakan adalah statistik deskriptif, uji prasyarat analisis (normalitas, multikolinearitas, heterokedastisitas) dan uji hipotesis (uji t dan koefisien determinasi). Hasil penelitian ini menunjukkan 1) Terdapat pengaruh kompetensi terhadap kualitas audit, hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 2) Terdapat pengaruh integritas terhadap kualitas audit sebesar hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,001 < 0,05), 3) Terdapat pengaruh independensi auditor terhadap kualitas audit hal ini dibuktikan dengan nilai signifikansinya kurang dari 0,05 (0,018 < 0,05), dan 4) Terdapat pengaruh kompetensi, integritas dan independensi auditor terhadap kualitas audit sebesar 62% dan sisanya sebesar 38% ditentukan oleh faktor lain yang bukan menjadi variabel dalam penelitian ini.Kata Kunci: Kompetensi, Integritas, Independensi Auditor, Kualitas AuditABSTRACTThis study aims to determine 1) the influence of competency on audit quality, 2) the influence of integrity on audit quality, and 3) the influence of auditor independence on audit quality. This research was conducted at the South Jakarta City Public Accounting Office. This research uses quantitative research methods. The data sources used in this research are primary data through questionnaires and secondary data such as reports/documents from previous researchers. The data analysis techniques used are descriptive statistics, analysis prerequisite tests (normality, multicollinearity, heteroscedasticity) and hypothesis testing (t test and coefficient of determination). The results of this research show 1) There is an influence of competence on audit quality, this is proven by asignificance value of less than 0.05 (0.001 < 0.05), 2) There is an influence of integrity on audit quality as big as this is proven by a significance value of less than 0 .05 (0.001 < 0.05), 3) There is an influence of auditor independence on audit quality, this is proven by a significance value of less than 0.05 (0.018 < 0.05), and 4) There is an influence of auditor competence, integrity and independence on Audit quality is 62% and the remaining 38% is determined by other factors which are not variables in this research.Keywords: Competence, Integrity, Auditor Independence, Audit Quality

PEMBUATAN PESTISIDA NABATI DAUN PEPAYA DI DESA TANJUNG ALAM KECAMATAN SEI DADAP KABUPATEN ASAHAN Handayani, Turi; Fajri, Surya; Satria, Indra; Syahputra, Imam; Fadillah, Chika Intan
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol 5, No 2 (2025): Desember 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v5i2.5384

Abstract: Agriculture is a key sector supporting food security and the community's economy. One of the obstacles in agricultural activities is pest attacks, which are generally addressed with the use of chemical pesticides. However, excessive use of chemical pesticides can have negative impacts on human health and the environment. Therefore, alternative solutions are needed in the form of safer and more environmentally friendly botanical pesticides. This community service activity was carried out in Tanjung Alam Village through socialization of the manufacture of botanical pesticides from papaya leaves to students of SMP IT Adabiyah. The activity methods included counseling, a question and answer session, and hands-on practice in making botanical pesticides. The results of the activity showed that students understood the dangers of chemical pesticides and learned how to make botanical pesticides from simple ingredients easily found in the surrounding environment. This program is expected to increase environmental awareness, reduce dependence on chemical pesticides, and support the creation of sustainable agriculture in the community. Keywords: papaya leaves, socialization, botanical pesticides, socialization Abstrak: Pertanian merupakan sektor utama yang mendukung ketahanan pangan dan perekonomian masyarakat. Salah satu kendala dalam aktivitas pertanian adalah serangan hama yang umumnya diatasi dengan penggunaan pestisida kimia. Namun, pemakaian pestisida kimia secara berlebihan dapat menimbulkan dampak negatif bagi kesehatan manusia dan lingkungan. Oleh karena itu, diperlukan solusi alternatif berupa pestisida nabati yang lebih aman dan ramah lingkungan. Kegiatan pengabdian masyarakat ini dilaksanakan di Desa Tanjung Alam melalui sosialisasi pembuatan pestisida nabati berbahan dasar daun pepaya kepada siswa SMP IT Adabiyah. Metode kegiatan meliputi penyuluhan, sesi tanya jawab, serta praktik langsung pembuatan pestisida nabati. Hasil kegiatan menunjukkan bahwa siswa memahami bahaya pestisida kimia dan mengetahui cara pembuatan pestisida nabati dengan bahan sederhana yang mudah ditemukan di sekitar lingkungan. Program ini diharapkan dapat meningkatkan kesadaran lingkungan, mengurangi ketergantungan terhadap pestisida kimia, serta mendukung terciptanya pertanian berkelanjutan di masyarakat. Keywords: daun pepaya, sosialisasi, pestisida nabati, sosialisasi

Edukasi Artificial Intelligence dalam Ekonomi dan Bisnis di SMA Suluh Jakarta Heriansyah, Kurnia; Hindradjid Harsono; Satria, Indra; Mukri, Cotoro; Sinaga, Lazarus; Darminto, Dwi Prastowo; Ramadhani, Dinda Maura; Maharani, Dinda Aulia
Multidisiplin Pengabdian Kepada Masyarakat Vol. 5 No. 01 (2026): Multidisiplin Pengabdian Kepada Masyarakat, January-March 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Perkembangan teknologi digital yang semakin pesat telah mendorong pemanfaatan kecerdasan buatan (Artificial Intelligence/AI) dalam berbagai bidang, termasuk sektor pendidikan. Namun, pada praktiknya masih terdapat siswa tingkat Sekolah Menengah Atas (SMA) yang belum memanfaatkan teknologi AI secara optimal sebagai sarana pendukung proses pembelajaran. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk memberikan edukasi dan pelatihan kepada siswa SMA mengenai pemanfaatan perangkat AI dalam pembelajaran, khususnya pada bidang ekonomi dan bisnis, guna meningkatkan pemahaman serta efektivitas proses belajar. Kegiatan dilaksanakan melalui metode ceramah dan praktik langsung yang mencakup sosialisasi konsep dasar AI dalam pendidikan ekonomi dan bisnis, pelatihan penggunaan perangkat AI seperti ChatGPT, serta simulasi penerapan AI dalam skenario pembelajaran. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap konsep dan pemanfaatan AI dalam kegiatan belajar, yang tercermin dari hasil evaluasi sebelum dan sesudah kegiatan. Selain itu, siswa menunjukkan kemampuan awal dalam menggunakan perangkat AI secara lebih tepat sebagai media pendukung pembelajaran.

Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Indah Masri; Tri Astuti; Indra Satria; Nur'aini Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.

Peranan green capability atas pengaruh tax avoidance dan corporate social responsibility terhadap sustainable firm performance Indah Masri; Tri Astuti; Indra Satria; Nur'aini Nur'aini
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol. 7 No. 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v7i3.1757

This study investigates the moderating role of green capability in the relationship between tax avoidance, corporate social responsibility, and sustainable firm performance among small and medium enterprises (SMEs) in the food and beverage sector in Depok City, Indonesia. Using primary data collected via Likert-scale questionnaires from 100 respondents, the findings reveal that only the first hypothesis is supported: tax avoidance positively influences sustainable firm performance, suggesting that tax-efficiency strategies can enhance business sustainability. Conversely, CSR shows no significant impact on SFP, suggesting that social initiatives have yet to meaningfully contribute to business sustainability in SMEs. Furthermore, green capability neither directly affects SFP nor moderates the relationships between tax avoidance, CSR, and SFP. Instead, it weakens the CSR–SFP link, highlighting limited environmental capability, resource constraints, and short-term profit orientation among SMEs. The results emphasize the need for stronger organizational structures and integrated strategies to enhance sustainable performance. Public interest statements This study highlights how small and medium enterprises (SMEs) can achieve sustainable business performance through effective tax efficiency strategies. While green capability and corporate social responsibility have not yet had a strong impact, the findings reveal the importance of strengthening environmental awareness, resource management, and organizational support. For policymakers and business practitioners, the results emphasize the need for targeted programs that help SMEs integrate green practices and social responsibility into their business models to enhance long-term competitiveness and sustainability.

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