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All Journal Journal of Economic, Bussines and Accounting (COSTING) Joong-Ki
Anjeli Frisilia
Universitas 17 Agustus 1945 Jakarta
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Accounting Literacy and Intellectual Intelligence on Interest in Becoming an Auditor with Remote Audit Competency Needs as Moderator Sihar Tambun; Anjeli Frisilia; Riris Rotua Sitorus
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10914

Abstract

This study analyzes if accounting and intellectual literacy moderate remote audit ability and auditor interest. This research on accounting literacy, intellectual intelligence, and remote audit proficiency can boost auditor interest. This study includes 150 people of various ages and education. The quantitative study uses structural equation modelling. Causality studies examine direct and moderating variable effects. This study tests data quality using Smart PLS analysis, a variance-based or component-based structural equation model. The program called Smart PLS. This study demonstrated that intellectual intelligence affects auditor interest, not accounting literacy. The desire to become an auditor increases with intelligence. Interest in being an auditor rises with the requirement for remote audit competency. Accounting literacy and intelligence can be affected by remote audit competency. According to this report, individuals and companies should prioritize accounting literacy, intellectual intelligence culture, and remote audit ability. Remote audit competency is important because understanding its main role affects interest in becoming an auditor and managing accounting literature and intellectual intelligence on that desire. Study results show this. These findings can help people become auditors and organizations train auditors
Analisis Sistem Pengelolaan Pajak Serta Penerapan Software ATLAS Pada Kantor Akuntan Publik Jamaster Simanullang Khalisah Visiana Subekti; Anjeli Frisilia
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 4: Agustus 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i4.5099

Abstract

Kegiatan pengabdian dilaksanakan di Kantor Akuntan Publik (KAP) yang merupakan sebuah organisasi yang bergerak dibidang jasa. Kegiatan ini berupa program magang sukarela yang merupakan bentuk dari Kerjasama dibidang tridharma dan perwujudan MBKM. Kegiatan ini membantu mahasiswa dalam memperoleh keterampilan profesional dalam dunia kerja dan membantu KAP dalam pemenuhan sumber daya manusia dalam membantu pekerjaan. Metode yang digunakan adalah melalui tahap pendaftaran, wawancara, serta pelatihan. Hasil ini menunjukkan bahwa program magang dapat membantu dalam pengembangan keterampilan praktis, pengalaman kerja, dan pengembangan jaringan profesional.
Co-Authors Khalisah Visiana Subekti Riris Rotua Sitorus Sihar Tambun