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All Journal JURNAL ADMINISTRASI BISNIS LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Administrasi Bisnis
Rewur, Gabriela Serafina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Faktor yang Memengaruhi Kualitas Audit di Indonesia (Tinjauan Literature Sistematis) Ayem, Sri; Putri, Fuadhillah Kirana; Jannah, Siti Nur; Rewur, Gabriela Serafina
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i1.18160

Abstract

There are still many cases related to audit quality involving the public accounting profession in various financial reporting scandals. In order to mitigate the risk of significant inaccuracies in a company's financial reports, it's essential to conduct a meticulous audit meeting high-quality standards. This scholarly investigation endeavors to discern the specific elements influencing the quality of audits conducted in Indonesia. Employing a Systematic Literature Review via Harzing's Publish or Perish 8 software on Google Scholar, this study relies on secondary data derived from 100 articles spanning the period from 2013 to 2023. The findings, illustrated through a Pie Chart, unveil a spectrum of 36 factors impacting the quality of audits. Notably, pivotal factors influencing audit quality include audit tenure, accounting for 14%, independence at 11%, and competence at 10%. Future research endeavors in the realm of auditing quality could delve into previously underexplored aspects like healthy lifestyle habits, emotional intelligence, altruistic behavior, litigation risk, and concentration within the audit market.
Pengaruh Job Insecurity dan Kemampuan Kerja terhadap Kepuasan Kerja pada PT FWD Insurance Kawasan Megamas Manado Rewur, Gabriela Serafina
JURNAL ADMINISTRASI BISNIS Vol. 16 No. 1 (2026): JURNAL ADMINISTRASI BISNIS (JAB)
Publisher : Universitas Sam Ratulangi

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

Abstract

This study aims to analyze the influence of job insecurity and work ability on job satisfaction at PT FWD Insurance Megamas Area, specifically among agents/employees. Data were collected through questionnaires distributed to 68 selected respondents using purposive sampling. The data were analyzed using multiple linear regression. Partial Test (t-test) Results: Job insecurity did not show a significant effect on job satisfaction (significance value > 0.05). Work ability had a significant effect on job satisfaction (significance value < 0.05), meaning that improvements in work ability lead to increased job satisfaction. Simultaneous Test (F-test )Results: Both variables together had a significant effect on job satisfaction, as evidenced by a significant F value (p < 0.05). Coefficient of Determination (R²): The R² value of 0.561 (or 56.1%) indicates that job insecurity and work ability together explain more than half of the variance in job satisfaction. The remaining 43.9% is influenced by other factors not included in this study. Conclusion: Job insecurity does not significantly affect job satisfaction when viewed individually, while work ability has a significant positive effect. However, when both variables are considered simultaneously, they significantly influence job satisfaction, albeit with differing contributions.
Pengaruh Job Insecurity dan Kemampuan Kerja terhadap Kepuasan Kerja pada PT FWD Insurance Kawasan Megamas Manado Rewur, Gabriela Serafina
JURNAL ADMINISTRASI BISNIS Vol. 16 No. 1 (2026): JURNAL ADMINISTRASI BISNIS (JAB)
Publisher : Universitas Sam Ratulangi

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

Abstract

This study aims to analyze the influence of job insecurity and work ability on job satisfaction at PT FWD Insurance Megamas Area, specifically among agents/employees. Data were collected through questionnaires distributed to 68 selected respondents using purposive sampling. The data were analyzed using multiple linear regression. Partial Test (t-test) Results: Job insecurity did not show a significant effect on job satisfaction (significance value > 0.05). Work ability had a significant effect on job satisfaction (significance value < 0.05), meaning that improvements in work ability lead to increased job satisfaction. Simultaneous Test (F-test )Results: Both variables together had a significant effect on job satisfaction, as evidenced by a significant F value (p < 0.05). Coefficient of Determination (R²): The R² value of 0.561 (or 56.1%) indicates that job insecurity and work ability together explain more than half of the variance in job satisfaction. The remaining 43.9% is influenced by other factors not included in this study. Conclusion: Job insecurity does not significantly affect job satisfaction when viewed individually, while work ability has a significant positive effect. However, when both variables are considered simultaneously, they significantly influence job satisfaction, albeit with differing contributions.
Co-Authors Putri, Fuadhillah Kirana Siti Nur Jannah Sri Ayem