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DETERMINATION OF ONLINE LEARNING WITH IT AVAILABILITY AS MODERATING VARIABLE Afridah , Naylatul; Prasojo , Bayu Hari; Biduri , Sarwendah
International Journal Multidisciplinary (IJMI) Vol. 1 No. 2 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i2.160

Abstract

This study aims to examine the effect of hybrid learning implementation, attitudes and acceptance behavior of accounting study students on online learning with introductory accounting courses supported by the availability of technology carried out during the covid-19 pandemic. This research method used a quantitative approach with primary data obtained through data collection techniques for distributing questionnaires to a sample of students. The data was tested using the SEMPLS 3.0 application. The results showed that the implementation of hybrid learning had an effect on online learning in introductory accounting courses, which was supported by the availability of technology. However, the results of the research on the attitude and acceptance behavior of accounting study program students did not affect online learning in introductory accounting courses which were supported by the availability of technology.
Role Stressors, Spiritual Intelligence, and Auditor Performance: Faktor Stres Peran, Kecerdasan Spiritual, dan Kinerja Auditor Ramadhani, Nurma Ayu; Biduri , Sarwendah
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1416

Abstract

Background: Auditor performance is crucial for audit quality and public trust, yet role stressors often impair performance. Specific background: Previous studies reported mixed results regarding role conflict, ambiguity, overload, and leadership styles. Knowledge gap: Limited evidence on how spiritual intelligence moderates these relationships in Indonesian audit firms. Aims: This study examines the relationships between role conflict, role ambiguity, role overload, leadership styles, and auditor performance, with spiritual intelligence as a moderator. Results: Based on questionnaire data from 50 auditors and PLS analysis, role ambiguity and role overload significantly relate to auditor performance, while role conflict and leadership styles do not. Spiritual intelligence positively moderates the relationships for role conflict and leadership styles but not for role ambiguity or overload. Novelty: The paper highlights differential moderating effects of spiritual intelligence across distinct role stressors. Implications: Findings suggest targeted human-resources interventions that cultivate spiritual competencies may buffer specific workplace stressors to preserve auditor performance. Highlights: Spiritual intelligence moderates conflict-perf and leadership-perf links. Role ambiguity and overload directly associate with auditor performance. Sample from KAP in Surabaya and Sidoarjo PLS analysis used. Keywords: Role Conflict, Role Ambiguity, Role Overload, Spiritual Intelligence, Auditor Performance