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All Journal Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Akuntansi Kontemporer
Atarwaman, Rita
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH KOMPLEKSITAS TUGAS, KOMITMEN PROFESIONAL DAN TEKANAN ANGGARAN WAKTU TERHADAP PERILAKU DISFUNGSIONAL AUDITOR” (STUDI EMPRISIS DI KANTOR BPKP PERWAKILAN PROVINSI MALUKU) Limba, Franco Benony; Atarwaman, Rita; Hetharie, Chelsea
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 3 (2023): Jurnal Manajemen, Akuntansi, Ekonomi (Januari)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.019 KB) | DOI: 10.59066/jmae.v1i3.213

Abstract

The aim of this study was to examine the effect of auditor's dysfunctional behavior is caused by task complexity, professional commitment, and time budget pressure. The location of this study is the BPKP Representative of Maluku Province. The population in this study were all Auditor Functional Officers who worked as the BPKP representatives of Maluku Province. The sample of this study was conducted by saturation sampling techniques. The data used are primary data with data collection techniques, namely questionnaires. The data analysis method used in this study is multiple linear regression analysis. Based on the results of the research, it is known that task complexity and professional commitment have a positive effect on the auditor's dysfunctional behavior. In contrast, time budget pressure has not to effect on the auditor's dysfunctional behavior.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP INKLUSI KEUANGAN UMKM PENGGUNA QRIS Atarwaman, Rita; Gainau, Paskanova Christi; Muriany, Wildo Natalio Christo
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4545

Abstract

Research Purposes: This study aims to examine the effect of financial technology on financial inclusion in the coffee shop business, where financial technology is represented by cashless payment, market aggregator, risk and investment management.Research Methods: This study used a quantitative approach with survey method to coffee shop entrepreneurs who using QRIS in Ambon City.Research Results and Findings: The results show that partially cashless payment and market aggregator have a significant effect on financial inclusion, but risk and investment management has no effect on financial inclusion. The implication is for the government and financial institutions to socialize and educate MSME owners regarding the types of fintech risk and investment management so that MSME owners know and allocate funds for investment, because the development of MSMEs is able to boost the Indonesian economy.
Co-Authors Gainau, Paskanova Christi Hetharie, Chelsea Limba, Franco Benony Muriany, Wildo Natalio Christo