Article Per Year (5 Year)
p-Index From 2021 - 2026
5.092
P-Index
This Author published in this journals
All Journal JURNAL HUKUM Wardah Jurnal Manajemen Pelayanan Publik ARISTO Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL EDUCATION AND DEVELOPMENT Journal of Humanities and Social Studies TRANSFORMASI: Jurnal Manajemen Pemerintahan PERSPEKTIF International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Papatung : Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Hukum Lex Generalis AKSELERASI: Jurnal Ilmiah Nasional Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Visioner: Jurnal Pemerintahan Daerah di Indonesia International Journal of Science and Society (IJSOC) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Social Science Lex Publica Eduvest - Journal of Universal Studies Research Horizon Influence: International Journal of Science Review
Bahrullah Akbar
Institut Pemerintahan Dalam Negeri (IPDN), Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Transportation Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Research Horizon

 1 
The Adoption and Readiness of Digital Technologies Among Auditors in Public Accounting Firms: A Structural Equation Modeling Analysis Hendra Susanto; Agus Joko Pramono; Bahrullah Akbar; Suwarno Suwarno
Research Horizon Vol. 3 No. 2 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.2.2023.71-85

Abstract

This research aims to investigate the influence of auditors' optimistic and innovative attitudes on their intention to conduct audits using Computer-Assisted Audit Techniques (CAATs). The study adopts a quantitative approach and gathers data from 224 respondents employed in 20 Public Accounting Firms located in Central Java, selected through random sampling techniques. Structural Equation Modeling (SEM) is employed for data analysis. The research findings reveal that auditors' optimistic and innovative attitudes have a positive and significant impact on their perceived ease of use of CAATs and their perception of improved performance when utilizing CAATs in conducting audits. These positive perceptions subsequently influence the auditors' intention to adopt and incorporate CAATs in their audit practices. The results of this study contribute valuable insights into the importance of auditors' attitudes in shaping their intention to adopt CAATs, emphasizing the significance of positive attitudes towards technological innovations in the audit profession. These findings hold implications for audit firms and professionals, highlighting the need to foster optimistic and innovative mindsets to facilitate the integration of CAATs into audit practices effectively. This research provides a foundation for further studies in the domain of audit technology adoption and underscores the significance of fostering a forward-thinking culture within the audit profession to enhance the use of CAATs and optimize audit performance.
Empirical Study of The Effect of Career Development on Auditor Performance in Public Sector in Indonesia Friska, Renny; Pramono, Agus Joko; Susanto, Hendra; Akbar, Bahrullah; Suwarno, Suwarno
Research Horizon Vol. 3 No. 3 (2023)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.3.3.2023.107

Abstract

One way to obtain competitive human resources is by making employees aware of their potential according to their skills. To make employees aware of their potential, one program that companies can implement is a planned and continuous career development program. The purpose of this study is to determine the influence of career development on auditor performance. The research was conducted using a quantitative approach. A total of 250 respondents of auditors were collected for this study from auditors working at public sector organizations in Indonesia. The sampling technique used was random sampling, and the data analysis technique employed was Structural Equation Modeling (SEM). The results of this study show that career development has a positive effect on motivation, affective commitment, perceived organizational support, and performance. Furthermore, motivation, affective commitment, and perceived organizational support are able to mediate the influence of career development on auditor performance.
Co-Authors A. Junaidi Auly A. Junaidi Auly Abdi, Syahrial Achmad Djazuli Achmad Djazuli, Achmad Agus Joko Pramono Agustina, Frida Ahmad Averus Akhsanul Khaq Alma`arif, Alma`arif Anindita Primastuti Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aries Djaenuri Aris Djaenuri Asep Sumaryana Baharudin Tahir Beni Ruslandi Beni Ruslandi Bogie Setia Perwira Nusa Cahyo Ariawan dahyar daraba, dahyar Dairul Dairul . Dairul Dairul Deti Mulyati Deti Mulyati Dhanuskodi Rengasamy Didik Suhardi Didik Suhardi Effendy, Khasan Faria Ruhana Febriansah, Yefri Firzada, Ashrof F. Frida Agustina Friska, Renny Gita, Inrawaty Hendra Susanto Hendra Susanto Ika Sartika Ika Sartika Ilham, Muh. Jariyatna, Jariyatna Jariyatna, Jariyatna Karno Karno Kawuryan, Megandaru W. Khairi, Halilul Khaq, Akhsanul Khasan Effendy Khasan Effendy Khasan Effendy Komaedi, Komaedi Kurniawan, Alek Kusworo Kusworo Labolo, Muhadam Lukman, Sampara Lutfi, Reza M. Irwan Tahir Madjid, Udaya Makhi, Anang Hajarul Mansyur Achmad Mansyur Mansyur Marja Sinurat Maryani, Dedeh Maryani, Dedeh Meltarini Meltarini, Meltarini Momin Noorjahan Muh. Ilham Muh. Ilham, Muh. Ilham Muhadam Labolo Muhammad Ramadhani Murtir Jeddawi Nirva Diana Nirva Diana Nofrizal Nofrizal Nuryanto Nuryanto Panji Patra Anggaredho, Panji Patra Prabowo, Hadi Pradana, Bernardus Dwita Pramono, Agus Joko Pramono, Agus Joko Putra, Tria Sasangka Rauf, Muhammad Renny Friska Rifaldi Kelana Riyakudu Maulana Rizari Rosmery Elsye Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sampara Lukman Sinta Ningrum Sinurat, Marja Sjafrudin Mosii Sri Haryati Surya Pujoyono Surya Pujoyono Suwanda, Dadang Suwarno Suwarno Suwarno Suwarno Suwarno Syafutra, Roby Syahrial Abdi Tjahjo Suprajogo Tria Sasangka Putra Tria Sasangka Putra Wangsih, Wangsih Zia Komaria