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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Akuntansi Manado (JAIM)
Muhammad Natsir
Universitas Tadulako
Economics, Econometrics & Finance Social Sciences

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PENGARUH INDEPENDENSI, TRANSPARANSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT Muhammad Natsir; Santi Rahmawaty; Femilia Zahra; Yuldi Mile; Husnul Hatimah
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.435 KB) | DOI: 10.53682/jaim.vi.5869

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel independensi, transparansi dan pengalaman kerja terhadap kualitas audit pada auditor Inspektorat Daerah Provinsi Sulawesi Tengah. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor. Populasi dalam penelitian ini adalah seluruh auditor pada Inspektorat Daerah Provinsi Sulawesi Tengah dengan jumlah sebanyak 33 orang. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara Variabel Independensi berpengaruh positif dan signifikan terhadap Kualitas Audit, Variabel Transparansi tidak berpengaruh signifikan terhadap Kualitas Audit dan Variabel pengalaman kerja berpengaruh positif dan signifikan terhadap Kualitas Audit. Maka, bagi auditor Inspektorat Propinsi Sulawesi Tengah sebaiknya selalu melakukan penyesuaian menyikapi kemajuan tekhnologi agar dapat memahami perkembangan kualitas audit.
PENGARUH LINGKUNGAN SOSIAL DAN POTENSI DIRI TERHADAP MINAT MELANJUTKAN PENDIDIKAN AKUNTANSI DI PERGURUAN TINGGI Muhammad Natsir
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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Abstract

This This study aims to examine and analyze the Social Environment and Self Potential for Interest in Continuing Accounting Education in Higher Education. This type of research is a survey, using the sampling technique of saturated sampling method. The sample in this study was 119 students of class XII, majoring in accounting at the 2nd State Vocational High School, Palu. Data collection technique by distributing questionnaires directly to respondents while the method of analysis used is multiple linear regression. The results of this study indicate that the social environment and self-potential simultaneously have a positive and significant effect on interest in continuing education of accounting in higher universities. The social environment partially has a positive and significant effect on interest in continuing education of accounting in higher universities. Self Potential partially has a positive and significant effect on interest in continuing education of accounting in higher universities.
Co-Authors Femilia Zahra Husnul Hatimah Santi Rahmawaty Yuldi Mile