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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Kajian dan Penelitian Umum
Linda Ayu Lestari
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment Linda Ayu Lestari; Hadi Mahmudah; Neneng Lasmita Susanti
JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v13i2.4597

Abstract

This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. The method used is descriptive quantitative. The data used is the data of auditors who work at Public Accounting Firms (PAC) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The data was processed using SPSS version 25. The results showed that the auditor’s knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment. Keyword: Audit Judgment, Auditor Knowledge, Auditor Experience, Task Complexity, Locus Of Control, Obedience Pressure and Auditor Seniority.
Perilaku Komunikasi Pemujaan pada Fandom Idol Korea dalam Komunitas EXO-L Samarinda Linda Ayu Lestari; Kadek Dristiana Dwivayani; Harry Isra Muhammad; Ziya Ibrizah
Jurnal Kajian dan Penelitian Umum Vol. 4 No. 2 (2026): April: Jurnal Kajian dan Penelitian Umum
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jkpu-nalanda.v4i2.2248

Abstract

The Korean Wave (Hallyu) phenomenon has significantly influenced Indonesian popular culture, including the emergence of fan communities or fandoms. One of the major fandoms that has developed is EXO-L, the fan community of the Korean idol group EXO. This study aims to describe the idolization behavior that occurs within the EXO-L Samarinda community, as well as the factors that drive it and its impact on fans' lives. This study uses Henry Jenkins' fandom theory and uses a qualitative descriptive method with a phenomenological approach. Data were obtained through observation, in-depth interviews with four informants who are members of the EXO-L Samarinda community, and documentation of community activities both online and offline. The results show that the idolization behavior of EXO-L Samarinda members is formed through three stages of celebrity workshop, namely entertainment-social, intense-personal, and borderline-pathological. This behavior is manifested through intensive discussions about idols, strong emotional bonds, and consumptive actions such as purchasing merchandise and the desire to attend concerts abroad. The main factors driving idolization behavior include interest in EXO's music and visuals, the influence of the social environment, and the role of social media in forming intense interactions. The positive impacts of this behavior include the formation of solidarity and personal motivation, while the negative impacts include consumerism, emotional dependence, and the emergence of excessive fanaticism. This research is expected to contribute to the study of communication science, particularly in understanding the phenomenon of fandom and worship behavior in the digital media era.
Co-Authors hadi mahmudah Harry Isra Muhammad Kadek Dristiana Dwivayani Neneng Lasmita Susanti Ziya Ibrizah