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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Journal of Trends Economics and Accounting Research
Stefani Lily Indarto
Universitas Katolik Soegijapranata, Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Prestasi Kerja Protégés Ditinjau dari Fungsi Pementoran dan Kompleksitas Tugas Stefani Lily Indarto
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.512

Abstract

Performance appraisal serves as feedback for employees to improve their work performance, as well as assisting employees in preparing more appropriate career development programs for the benefit of their organization. But for new employees, of course, mentoring is needed in every assignment so that it can be carried out properly. This mentoring can help each new employee (protégés) and build interpersonal relationships between employees. In the Public Accounting Firm, auditor staff are also required to have good knowledge so that mistakes do not occur in giving audit judgments and completing audit assignments which are sometimes very complex. For this reason, a mentoring process is needed so that the new auditor staff can complete their field work. This study divides mentoring based on mentoring relationship activities, namely the training function, and the role modeling function and social support function and looks at the effect of task complexity on work performance produced by the auditor staff. Respondents in this study were external auditor staff who worked at KAP Semarang City who had experience working as junior auditors for less than 3 years. Data obtained by distributing questionnaires. From the research results it turns out that the training function, the role modeling function, and the social support function have a positive influence on the work performance of the proteges, but the task complexity has no effect on the work performance of the junior auditors. This study provides a broader picture of the benefits of mentoring for junior auditors, specifically which mentoring functions are effective in increasing the work performance of junior auditors.
Determinan Pengungkapan Kebijakan Anti Korupsi Ditinjau dari Good Corporate Governance dan Reputasi Auditor Stefani Lily Indarto
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.581

Abstract

Corruption is a major challenge as well as a problem in an organization or business. Economic development will weaken and corporate accountability will be lost due to corruption. As a result of corruption, it will have a negative impact in various fields, including on the country's economy. For this reason, company awareness is needed in disclosing anti-corruption policies as a form of minimizing the occurrence of corruption in the business world. Even the Indonesian Financial Services Authority (OJK) also explains the recommendations for disclosing anti-corruption policies to every company that goes public in its annual report. The internal control mechanism can be a key factor in fostering information disclosure so that it will reduce the potential for loopholes for acts of fraud. Good Corporate Governance (GCG) is intended as a tool that minimizes fraud. In addition, by using a reputable public accounting firm, it is hoped that it can also show a more convincing and quality reputation and will be more motivated to disclose information, especially related to efforts to prevent corruption. The purpose of this study is to determine the effect of Good Corporate Governance (board of directors size, board of commissioners' independence, audit committee meeting frequency, and governance committee) and auditor's reputation on anti-corruption policy disclosure. This research uses all companies listed on the Indonesia Stock Exchange in the 2019-2021 period using a purposive sampling method. From 1739 companies, the results obtained were that the independence of the board of commissioners, governance committee, and auditor reputation had a positive effect on disclosing anti-corruption policies. Meanwhile, the size of the board of directors and the frequency of audit committee meetings have no effect on anti-corruption policies.
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