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THE INFLUENCE OF AUDIT COMPETENCE AND AUDITOR PERFORMANCE ON AUDIT QUALITY ACCORDING TO AUDITOR'S PERCEPTION Adela; Amelia Setiawan; Hamfri Djajadikerta
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.415

Abstract

This study examines the impact of audit competence and auditor performance on audit quality. Auditors are individuals who conduct audits, which are systematic processes to obtain and evaluate objective evidence related to the financial reports of entities such as companies, organizations, or government agencies. Audit competence includes sufficient knowledge and experience to conduct audits objectively and meticulously. Auditor performance, encompassing work quality, timeliness, and error rates, also plays a significant role in determining audit quality. This study aims to determine whether audit competence and auditor performance individually and collectively affect audit quality. The results of this research are expected to provide benefits to Public Accounting Firms (PAFs), auditors, and future research by offering insights into the importance of competence and performance in producing high-quality audits.
Pengaruh Pendidikan Terhadap Tingkat Kemiskinan Dan Pengangguran Di Provinsi Aceh Adela; Andiny, Puti; Asnidar
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 3 No 2 : Desember (2024): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan
Publisher : Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to investigate the influence of education on poverty and unemployment in Aceh within the timeframe of 2013-2022. The method employed is time series data analysis using path analysis. The results indicate that education has a direct, negative, and significant impact on the poverty rate, as well as a direct, negative, and significant impact on the unemployment rate. Additionally, it is found that poverty has a direct, positive impact on unemployment, albeit not significant. Indirectly, education also exerts a significant influence on the unemployment rate through the poverty variable. The total coefficient of determination in thus study is 99,44%, while the remaining 0,03% is influenced by other variables such as per capita income, labor force participation rate, and others.
THE INFLUENCE OF AUDIT COMPETENCE AND AUDITOR PERFORMANCE ON AUDIT QUALITY ACCORDING TO AUDITOR'S PERCEPTION Adela; Amelia Setiawan; Hamfri Djajadikerta
Journal of Social and Economics Research Vol 6 No 1 (2024): JSER, June 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v6i1.415

Abstract

This study examines the impact of audit competence and auditor performance on audit quality. Auditors are individuals who conduct audits, which are systematic processes to obtain and evaluate objective evidence related to the financial reports of entities such as companies, organizations, or government agencies. Audit competence includes sufficient knowledge and experience to conduct audits objectively and meticulously. Auditor performance, encompassing work quality, timeliness, and error rates, also plays a significant role in determining audit quality. This study aims to determine whether audit competence and auditor performance individually and collectively affect audit quality. The results of this research are expected to provide benefits to Public Accounting Firms (PAFs), auditors, and future research by offering insights into the importance of competence and performance in producing high-quality audits.
Pengaruh Media Digital Komik Terhadap Keterampilan Siswa Dalam Memahami Isi Cerita Adela; Apriany Lestari, Myrna; Yuniarti
Scientific Exploration: Journal of Indonesian Academic Research Vol. 3 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jiar.v3i1.48

Abstract

Tujuan penelitian ini untuk mengetahui apakah ada pengaruh media digital komik terhadap keterampilan siswa dalam memahami isi cerita siswa kelas IV SD Negeri 1 Garawangi pada Mata Pelajaran Bahasa Indonesia. Metode penelitian yang digunakan yaitu metode quasi eksperimen dengan desain nonequavalent control grup design. Penelitian ini diimplementasikan pada siswa kelas IV SD Negeri 1 Garawangi dengan jumlah 27 siswa kelas IV-A sebagai kelas eksperimen dan 27 siswa kelas IV-B sebagai kelas kontrol. Teknik pengumpulan data yang digunakan yaitu tes. Data yang diperoleh kemudian di analisis menggunakan uji statistik yang meliputi uji normalitas, uji homogenitas, uji hipotesis ( uji t) dan uji N-Gain. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan keterampilan siswa dalam memahami isi cerita yang menggunakan media digital komik dibuktikan dengan hasil uji-t diperoleh thitung 16,6 > ttabel 1,67 sehingga H1 diterima dan terdapat perbedaan peningkatan keterampilan siswa dalam memahami isi cerita yang pembelajarannya menggunakan media digital komik dapat dibuktikan dengan hasil uji N-gain memperoleh nilai n-gain 0,52 dengan kriteria “sedang”.