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All Journal RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL International Journal of Contemporary Accounting
Hotbin Hasugian
Universitas Islam Negeri, Sumatra Utara, Indonesia
Religion Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF AUDIT COMPETENCE, SKEPTISISM, SELF ESTEEM, ROLE COMPLICATIONS, RELIGIOSITY TO AUDIT QUALITY Hotbin Hasugian
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.238 KB) | DOI: 10.25105/ijca.v4i1.9220

Abstract

AbstractThis study examines audit quality as a dependent variable and auditor competence, skepticism, self esteem, role complication and religiosity as independent variables. This study aims to analyze the influence of independent variables to the dependentent variable in this study. The test was conducted on 125 auditor respondents who have been certified or not yet certified in North Sumatra provincial government environment and the data is complete and can be analyzed. Variable testing techniques using multiple linear regression techniques.               The results showed that auditor competence, skepticism, role conflict and religiosity have a significant effect on audit quality, while self esteem does not affect audit quality. The results of the study are expected to contribute empirically that auditor competence, skepticism, role complicity and religiosity determine the quality of audit and the results of this study are also expected to provide input to the local government the importance of increasing the value of competence, the maximum role and most importantly good spiritual qualities must be excavated by giving training and education.
Pengaruh Perdagangan antara Indonesia-Mesir terhadap Pertumbuhan Ekonomi Indonesia Tahun 2017-2022 dalam Perspektif Ekonomi Islam Nikita Zulyan Batubara; Hotbin Hasugian; Imsar Imsar
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.4728

Abstract

This study aims to examine the effect of trade between Indonesia and Egypt on Indonesia's economic growth in the view of Islamic economics. The research uses a quantitative approach with multiple linear regression equipped with export-import data from the Ministry of Trade and economic growth data from BPS in 2017-2022. The results of the study are partially the Indonesian export variable to Egypt has a negative and significant effect, and the import variable to Egypt has a positive and significant effect on Indonesia's economic growth. As well as simultaneous test results, Indonesian exports to Egypt and Egyptian imports to Indonesia simultaneously have a significant effect on Indonesia's economic growth. Keywords: Export; Import; Economic Growth
Co-Authors Imsar Imsar Munir Munir Nikita Zulyan Batubara Rimi Gusliana Mais Saiful Muchlis