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All Journal Cakrawala Repositori Imwi Atestasi : Jurnal Ilmiah Akuntansi
Suratini Suratini
Universitas Yapis Papua
Economics, Econometrics & Finance Social Sciences

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Pengaruh Lingkungan Kerja, Profesionalisme dan Kepuasan Kerja Terhadap Komitmen Kerja Pada Unit Penyelenggara Bandar Udara (UPBU) Kelas I Mopah Merauke Indra Gautama; Suratini Suratini; Mery Noviyanti
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.257

Abstract

In theory, work commitment can be influenced by various factors, including the work environment, professionalism, and job satisfaction. Research on work commitment in the airport sector managed by the government is still very rare, therefore the purpose of this study is to determine the effect of the work environment, professionalism, and job satisfaction on employee work commitment at the Class I Mopah Merauke Airport Operations Unit (UPBU). with a population of 110. The sample determination method uses a saturated sample, so that all employees at the UPBU Class I Mopah Office are used as samples. Variable measurements were carried out using a Likert scale. Data analysis was performed using multiple linear regression methods and with SPSS software. The results of the analysis show that the work environment, work professionalism, and job satisfaction have a significant positive effect on employee work commitment in Class I UPBU Mopah Merauke Office. The better the work environment, work professionalism, and job satisfaction, it will lead to better work commitment.
Pengaruh Lingkungan Kerja, Profesionalisme dan Kepuasan Kerja Terhadap Komitmen Kerja Pada Unit Penyelenggara Bandar Udara (UPBU) Kelas I Mopah Merauke Indra Gautama; Suratini Suratini; Mery Noviyanti
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.257

Abstract

In theory, work commitment can be influenced by various factors, including the work environment, professionalism, and job satisfaction. Research on work commitment in the airport sector managed by the government is still very rare, therefore the purpose of this study is to determine the effect of the work environment, professionalism, and job satisfaction on employee work commitment at the Class I Mopah Merauke Airport Operations Unit (UPBU). with a population of 110. The sample determination method uses a saturated sample, so that all employees at the UPBU Class I Mopah Office are used as samples. Variable measurements were carried out using a Likert scale. Data analysis was performed using multiple linear regression methods and with SPSS software. The results of the analysis show that the work environment, work professionalism, and job satisfaction have a significant positive effect on employee work commitment in Class I UPBU Mopah Merauke Office. The better the work environment, work professionalism, and job satisfaction, it will lead to better work commitment.
The Effect of Audit Risk and Workload on Fraud Detection Through Auditor Professional Skepticism Aldrin Akbar; Yana Ermawati; Suratini Suratini; Fahrudin Pasolo; Entar Sutisman
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.355

Abstract

This study examines and determines the effect of audit risk and workload on fraud detection through auditors' professional skepticism at the Papua Inspectorate. The population in this study were all 53 auditors at the Papua Inspectorate office. Sampling in this study was carried out using the census sampling method. Sources of data used are primary data collected by distributing questionnaires to all respondents. The statistical method used to test the hypothesis is to use multiple correlations with the help of SmartPLS software. Data analysis consists of descriptive statistical analysis, measurement model tests, outer models consisting of (convergent validity, discriminant validity, composite reliability) and structural model tests, or the inner model is evaluated using R-square for the dependent construct, direct and indirect hypothesis testing. The results showed that the audit risk variable had a positive and significant effect on fraud detection, the workload variable had a negative and significant impact on fraud detection, and the skepticism variable had a positive and significant effect on fraud detection. The audit risk variable positively and significantly impacts fraud detection through skepticism, and the workload variable negatively and significantly affects fraud detection through skepticism.
Co-Authors Akbar, Mohammad Aldrin Aldrin Akbar Entar Sutisman Fahrudin Pasolo Indra Gautama Mery Noviyanti Yana Ermawati