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All Journal Jurnal Abdimas Kartika Wijayakusuma Journal of Governance Risk Management Compliance and Sustainability
Endah Hamidah, Endah
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Humanities Education Environmental Science Social Sciences Other

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The Role of Auditors’ Code of Professional Conduct as a Moderating Variable on Auditor Performance Tahar, Amara Farah; Lucyanda, Jurica; Hamidah, Endah
Journal of Governance Risk Management Compliance and Sustainability Vol. 5 No. 1 (2025): April Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v5i1.2294

Abstract

Research on auditor performance is a compelling topic because various internal factors, namely auditor accountability, competency, and independence, may affect auditor performance. Previous research concluded that the results of the factors affecting auditor performance were found to be inconclusive (mixed results). This motivated this study to re-examine further using contingency variables, i.e., the code of professional conduct as the moderating variable. This study examines the role of auditors’ code of professional conduct to strengthen the relationship between internal/external factors and auditor performance. This study uses attribution theory to develop and test the hypotheses. This study used a survey method, an electronic questionnaire. The respondents in this study were public sector auditors in Indonesia, with 101 respondents. The data analysis used was a moderated regression analysis technique. This study examined the validity and reliability of the data to ensure that the instruments were valid and reliable. It is hypothesized that an auditor’s code of professional conduct strengthens the relationship between internal factors and auditor performance. The result showed that the auditors’ code of professional conduct served as a quasi-moderator that strengthened the relationship between the auditor’s accountability on performance, while for the relationship between the auditor’s competency and independence on performance, the auditors’ code of professional conduct served as a pure moderator. The limitations of this study are related to the timeframe of data collection due to the high level of tasks of public sector auditors. This study contributes to behavioral management accounting research on auditors’ performance.
Pemeriksaan Status Gizi dan Edukasi pada Atlet Renang Elite Swimming Club Bandung Triningtyas, Anastasia Yani; Mutiara, Dinar; Sovia, Evi; Susanti, Anita Liliana; Hamidah, Endah
Jurnal Abdimas Kartika Wijayakusuma Vol 4 No 1 (2023): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v4i1.293

Abstract

Seorang atlet selain membutuhkan dukungan kemampuan teknik, latihan fisik, sarana dan prasarana, juga membutuhkandukungan gizi yang baik. Atlet muda perlu mendapat asupan nutrisi yang adekuat untuk mempertahankan tingkat kesehatan dan mengoptimalkan kinerja agar dapat menjalani program pelatihan intensitas tinggi dan kompetisi yang ketat sehingga dapat mencapai status gizi dan komposisi tubuh yang ideal. Adopsi pola makan sehat dan konsumsi nutrisi sesuai pedoman oleh atlet muda sangat penting untuk memenuhi kebutuhan gizi mereka, meningkatkan kesehatan dan prestasi olahraga. Strategi untuk memperbaiki pola makan atlet renang muda adalah melalui peningkatan pengetahuan gizi mereka. Elite Swimming Club (ESC) Bandung merupakan salah satu klub renang pionir dan terkemuka yang telah banyak menghasilkan atlet-atlet renang elit yang berprestasi baik di tingkat nasional maupun internasional. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan bantuan pelayanan gizi bagi atlet berupa pemeriksaan status gizi, komposisi tubuh dan edukasi bagi atlet muda ESC Bandung. Sebagian besar atlet memiliki status gizi normal dengan persentase lemak dalam batas normal. Materi edukasi yang diberikan adalah cara mengukur dan menentukan status gizi serta nutrisi yang baik bagi remaja. Pengabdian masyarakat ini mendapat sambutan sangat baik dari atlet, tim pelatih, pimpinan ESC maupun pengurus Persatuan Renang Seluruh Indonesia (PRSI) Provinsi Jawa Barat sebagai masukan bagi perencanaan dan pembinaan atlet muda Jawa Barat.
Co-Authors Anita Liliana Susanti, Anita Liliana Evi Sovia Jurica Lucyanda Mutiara, Dinar Tahar, Amara Farah Triningtyas, Anastasia Yani