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Analisis Etika Profesi dan Emotional Intelligence Terhadap Pengambilan Keputusan Oleh Auditor Anjelika Denya Putri; Anisa Nainggolan; Ratih Kusumastuti
Nian Tana Sikka : Jurnal ilmiah Mahasiswa Vol. 2 No. 1 (2024): Nian Tana Sikka : Jurnal ilmiah Mahasiswa
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/niantanasikka.v2i1.245

Abstract

This study seeks to explore: (1) The impact of professional ethics on auditors' decision-making, and (2) The effect of emotional intelligence on auditors' decision-making. The research employs probability sampling through a simple random sampling method, with a sample size of 40 respondents. Data collection involved the distribution of 40 questionnaires to internal auditors at BPKP Jambi Province. Path analysis using the trimming model is utilized as the analytical technique. The findings indicate that: (1) Decision-making by auditors significantly influences professional ethics, (2) Emotional intelligence significantly influences auditors' decision-making, and (3) Professional ethics and emotional intelligence collectively and significantly influence auditor decision-making.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI PENGELOLA ZAKAT (Studi pada Kantor Baznas Provinsi Jambi) Anjelika Denya Putri; Wiralestari Wiralestari; Fitrini Mansur
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2790

Abstract

This study aims to analyze the influence of transparency, accountability, and utilization of information technology on the quality of financial reports in zakat management organizations, with a case study at the Jambi Province BAZNAS Office. This research is motivated by the existence of problems related to information transparency, management responsibility, and the utilization of information technology that has not been optimal. This study uses a quantitative approach with a multiple linear regression analysis method, and data obtained through questionnaires to 77 respondents are processed with the SPSS Statistics Version 26 program. The results of the study indicate that the variables of transparency, accountability, and utilization of information technology together have a significant effect on the quality of financial reports in zakat management organizations. The results of the study individually, show a positive and significant effect only on the variable of utilization of information technology, while transparency and accountability do not show a significant effect on the quality of financial reports in zakat management organizations