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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ipteks Terapan : research of applied science and education
Windy Winata
Universitas Prima Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Veterinary Other

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Influence Debt Defaults, Current Ratio, Return On Assets And Sales Growth On Acceptance Of Audit Opinion Going Concern Subsector Textiles And Garments Windy Winata; Helmina Putri Bungsu; Helena Lestari Sibuea; Ramlan Am Silitonga; Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2509

Abstract

This research aims to make the textile and garment industry make a significant contribution to economic growth as well as creating sizable job opportunities, and industry this Also push enhancements investment in the And outside country. method data collection in this study was carried out by means of a documentation study which is technique collections with method, notes, gather, And learn data company related problem which currently researched. population used in study this is 43 financial statements of textile and garment companies listed on the Indonesia Stock Exchange with taking sample which based on consideration amount sample which meet the sample selection criteria of 10 companies with 3 years of observation so that the research sample obtained as many as 30 samples for research data DER.CR partially has a significant effect on GCAO in textile and sub-sector companies garment while ROA, SG partially have no significant effect on GCAO (Y) on company subsector textiles And garment so that Debt default, Current ratio, ROA And Sales growth simultaneously affects GCAO in textile subsector companies And garment.
Pengaruh Motivasi, Efikasi Diri, Kompetensi Dan Kecerdasan Emosional Terhadap Kinerja Auditor (Studi Kasus Pada Kap Wilayah Kota Medan) Windy Winata; Afrizar Pane; Muhammad Fahmi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 2 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i2.7276

Abstract

Kinerja auditor di Kantor Akuntan Publik (KAP) memainkan peran yang sangat penting dalam memengaruhi keberhasilan serta keandalan laporan keuangan sekaligus menjaga reputasi perusahaan. Faktor-faktor seperti motivasi, efikasi diri, kompetensi, dan kecerdasan emosional memiliki pengaruh signifikan terhadap kualitas kinerja auditor. Motivasi yang tinggi dapat mendorong auditor untuk bekerja lebih keras dan mencapai target yang telah ditentukan, sehingga meningkatkan kualitas hasil kerja mereka. Penelitian ini dilakukan dengan menggunakan populasi seluruh auditor yang bekerja di KAP di kota Medan, meskipun jumlah pasti dari populasi tersebut tidak diketahui. Oleh karena itu, untuk menentukan ukuran sampel, digunakan rumus Lemeshow yang dirancang untuk menghitung jumlah sampel pada populasi yang tidak diketahui secara pasti. Teknik pengambilan sampel yang digunakan adalah accidental sampling, di mana responden dipilih secara acak hingga mencapai total 96 sampel penelitian. Hasil penelitian menunjukkan bahwa motivasi secara parsial memiliki pengaruh signifikan terhadap kinerja auditor. Hal yang sama juga berlaku untuk efikasi diri, kompetensi, dan kecerdasan emosional, yang masing-masing menunjukkan pengaruh signifikan secara parsial terhadap kinerja auditor. Secara keseluruhan, motivasi, efikasidiri, kompetensi, dan kecerdasan emosional secara simultan memberikan pengaruh positif dan signifikan terhadap kinerja auditor.
Co-Authors Afrizar Pane Benny Rojeston Marnaek Nainggolan Fahmi, Muhammad Helena Lestari Sibuea Helmina Putri Bungsu Ramlan Am Silitonga Situmorang, Dokman Marulitua