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Effective communication in Audits: A linguistic Perspective Rasyki, Adrian; Lumban Gaol, Lasando
PERSPEKTIF Vol. 14 No. 2 (2025): PERSPEKTIF April
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v14i2.13434

Abstract

This study investigates the dynamics of auditor-client communication to establish a balance between technical and non-technical language, communication skills, and satisfaction levels. The research adopts a quantitative analysis in combination to explore how these factors impact communication effectiveness. The study's respondents are 60 auditors, including expert auditors from the BPKP Indonesian Financial and Development Supervisory Agency and P2UPD auditors from the Ministry of Home Affairs, who were chosen for their relevant expertise. The study used a structured questionnaire to examine the frequency and context of technical and non-technical language usage, communication skills, and satisfaction levels. Data were analyzed using multiple linear regression, a statistical method to assess how independent variables influence communication outcomes. Technical language, such as "materiality thresholds" and "variance analysis," helps clarify complex concepts but can obstruct client comprehension when used excessively. Non-technical language, such as general terms like "acceptable margin of error," improves clients' comprehension and engagement in communication, particularly for clients who are not technically savvy. Auditors' communication skills, especially listening, speaking, and interpersonal interaction, were the strongest predictors of effective communication. Communication satisfaction also played a crucial role in building trust and smoothing interactions. This study concluded that balancing technical and non-technical language, honing communication skills, and prioritizing satisfaction are essential for enhancing audit outcomes. However, this research focuses on public-sector auditors in Indonesia, which may limit generalizability to other sectors. Recommendations include training auditors in adaptive communication strategies and implementing feedback mechanisms to sharpen their approach. These results contribute to the literature by combining linguistic and audit practice perspectives to provide actionable insights into better communication strategies, improving audit processes, and informing policy improvements.
Project-Based Learning and Group Discussion to Enhance Critical Thinking in English Language Education: A Qualitative Case Study in SMA 1 Blora Murtini, Anugrah; Rasyki, Adrian
Journal of English Language and Education Vol 10, No 6 (2025)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v10i6.1586

Abstract

This qualitative case study investigates the implementation of Project-Based Learning (PBL) combined with Group Discussion (GD) to enhance students' critical thinking skills in English language education at SMA 1 Blora. The study involved 32 students from the 11th-grade English class and was conducted in August 2025. Data were collected through classroom observations, interviews with students and teachers, and analysis of students’ project outputs. The findings indicate that integrating PBL and GD fosters higher-order thinking, improves problem-solving skills, and encourages collaborative learning. Students demonstrated increased engagement, reflective thinking, and the ability to articulate ideas coherently in English. The study concludes that PBL and GD are effective pedagogical approaches to cultivate critical thinking in secondary English education contexts.