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All Journal Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Journal of Governance, Taxation, and Auditing
Dewi Kusmayasari
Universitas Islam Darul' Ulum
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH MOTIVASI, DISIPLIN KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PT. SURYA EKASARI UTAMA Dewi Kusmayasari; Abdul Hadi; Nurul Fauziyah
J-MACC Vol 6 No 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i1.4156

Abstract

Motivation, Work Discipline, Leadership Style are variables that affect employee performance. To determine the magnitude of the influence of employee performance, it is done by multiple regression analysis. This study aims to determine the effect of motivation, work discipline, leadership style on employee performance either simultaneously or partially. This study used a sample of 61 respondents. Simultaneous analysis results show that all independent variables, namely motivation, work discipline and leadership style have a significant effect on employee performance. The magnitude of the effect is 0.261 or 26.1%. After the F test, the magnitude of the F-count is 70.321 > F-table 2.09 and the p-value is 0.000 <0.05 and the effect is significant both from the F-test and the significant test. This shows that together the variables of motivation, work discipline and leadership style have an effect on employee performance. It means that there is a simultaneous influence of the variables of Motivation, Work Discipline, and Leadership Style on Employee Performance.
The Influence of Audit Fee, Independence, and Competency On Audit Quality Dewi KUSMAYASARI; Ana Fitriyatul BILGIES; Damayanti DAMAYANTI; Judi SUHARSONO
Journal of Governance, Taxation and Auditing Vol. 1 No. 4 (2023): Journal of Governance, Taxation and Auditing (April - June 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i4.653

Abstract

This study examines the influence of audit fees, independence, and competence on audit quality in KAP Surabaya and Malang. Data was collected using a saturated sampling approach, wherein questionnaires were distributed to gather responses. The response rate for the study was 78%, with a total of 39 completed questionnaires out of the 50 distributed. The collected data was analyzed using multiple linear regression in SPSS Version 25. The findings indicate significant results. Firstly, higher audit fees positively impacted audit quality, suggesting that auditors receiving higher fees devote more time and resources to conducting thorough audits, leading to better quality outcomes. Secondly, independence had a positive and significant effect on audit quality, implying that auditors maintaining a higher level of independence demonstrate professional skepticism, objectivity, and impartiality, resulting in higher-quality audits. Thirdly, competence positively influences audit quality, indicating that auditors with more excellent technical knowledge, experience, and professional skills perform more accurate and reliable audits, thereby enhancing audit quality. These findings emphasize the importance of adequate audit fees, promoting independence, and enhancing auditor competence to ensure high-quality audits. Audit firms and regulators should consider these factors when formulating audit policies and procedures. This study provides valuable insights into the relationship between audit fees, independence, competence, and quality. By understanding these factors, stakeholders can strive to improve audit practices and standards, ultimately leading to more effective and reliable auditing processes.
The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance Radian Sri Rama; Novi Darmayanti; Dewi Kusmayasari; Martha Suhardiyah; Zailani Abdullah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2116

Abstract

This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples.  Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
Co-Authors Abdul Hadi Ana Fitriyatul BILGIES Damayanti DAMAYANTI Judi SUHARSONO Novi Darmayanti Nurul Fauziyah Radian Sri Rama Suhardiyah, Martha Zailani Abdullah