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PENGARUH TIME BUDGET PRESSURE DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR DINAS INSPEKTORAT: PENGARUH TIME BUDGET PRESSURE DAN LOCUS OF CONTROL TERHADAP KINERJA AUDITOR DINAS INSPEKTORAT Sari Kawuryan; Nurul Wahidatun Nisa'; Makhshushi Zakiyah
Al-Idarah Vol 3 No 1 (2022): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.963 KB) | DOI: 10.35316/idarah.2022.v3i1.89-98

Abstract

This study was conducted to determine whether there is an effect of time budget pressure and locus of control on the auditor's performance. The study was conducted by conducting a literature review involving several previous studies which also examined time budget pressure and locus of control on auditor performance in various different objects. Based on the literature review conducted, it can be concluded that time budget pressure has a significant effect on the performance of the auditor, meaning that the level of time pressure given to the auditor works has an effect on his performance. Likewise, the locus of control variable has a positive and significant effect on the auditor's performance, because it tends to make an auditor work more thoroughly, and can also be the causes of success or failure in carrying out his work.
The ANALYSIS OF GROSS PROFIT OF TRANSPORTATION AND LOGISTICS COMPANIES (Case Study at Samudera Indonesia Company, Tbk) Nurul Wahidatun Nisa'
Al-Idarah Vol 4 No 2 (2023): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/idarah.2023.v4i2.64-73

Abstract

This study aims to determine the condition of the company's gross profit and the influencing factors in the 2020-2022 period. This study uses a descriptive method involving gross profit variables. The data that being used in this research comes from the company's income statement which is published on the official website of the Indonesia Stock Exchange. The results of this research showed that PT Samudera Indonesia, Tbk's gross profit experienced a continuous increase from 2020 to 2022. Gross profit in 2021 increased by 186.67% compared to 2020, and gross profit in 2022 increased by 107.6% compared to 2021. Several factors contributed to the high and low of the PT Samudera Indonesia, Tbk gross profit, namely: cost, selling prices, service sales volume, and global economic conditions.