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All Journal Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi
Kurniawan S. Zai
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Skeptisme Profesional Auditor, Independensi, Motivasi Dan Pertimbangan Etis Terhadap Kualitas Audit Internal Dengan Kompetensi Sebagai Variabel Moderating Buulolo, Nanny A.; Tri Hartati Hulu; Kurniawan S. Zai; Noviza Asni Waruwu
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.11884

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh skeptisme profesional auditor, independensi, motivasi dan pertimbangan etis terhadap kualitas audit internal dengan kompetensi sebagai variabel moderating di Inspektorat Kota/Kabupaten di Kepulauan Nias. Populasi dalam penelitian ini adalah seluruh Pegawai Negri Sipil yang bekerja di Inspektorat Kota/Kabupaten di Kepulauan Nias yang berjumlah 138 orang. Teknik pengambilan sampel dalam penelitian ini adalah dengan sampel jenuh, dimana semua anggota populasi dalam penelitian ini dijadikan sebagai sampel. Data dianalisis dengan menggunakan analisis statistik deskriptif dan analisis Partial Least Square (SEM PLS) dengan program perangkat lunak Smart PLS 3.0. Hasil penelitian ini menunjukkan bahwa skeptisme profesional auditor, independensi, pertimbangan etis dan kompetensi berpengaruh positif terhadap kualitas audit internal. Sedangkan motivasi auditor tidak berpengaruh terhadap kualitas audit internal. Selain itu, kompetensi secara parsial tidak dapat memoderasi hubungan antara skeptisme profesional auditor, independensi, motivasi dan pertimbangan etis terhadap kualitas audit internal.
Karakteristik Demografis dan Perilaku Pengelolaan Keuangan Keluarga: Studi pada Pasangan Menikah di Desa Hiliganowo, Kecamatan Telukdalam, Kabupaten Nias Selatan Sesri Handayani Duha; Maria Magdalena Bate'e; Kurniawan S. Zai; Serniati Zebua
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 4 (2025): Oktober : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i4.3413

Abstract

This study was conducted in Hiliganowo Village, Telukdalam District, South Nias Regency. Based on the observed phenomenon, declining family income may influence the characteristics and behavior of both husbands and wives, potentially leading to conflict and disputes within the household. The purpose of this study was to examine the effect of demographic characteristics on family financial management behavior. Data were collected through observation and the distribution of questionnaires to 36 respondents. The data analysis techniques included validity testing, reliability testing, correlation coefficient analysis, coefficient of determination analysis, partial hypothesis testing using the t-test, and simultaneous testing using the F-test. This study employed a quantitative approach, with data processed using SPSS to obtain accurate results.The findings show that, simultaneously, gender (X1), education and financial knowledge (X2), and income level (X3) have an effect on family financial management behavior (Y). This is indicated by the F-count value of 565.532, which is greater than the F-table value of 2.883. Partially, gender (X1) has a significant effect on family financial management behavior (Y), as shown by a significance value of 0.000, which is below 0.05, and a t-count value of 4.447, which is greater than the t-table value of 0.68177. Furthermore, education and financial knowledge (X2) also have a significant effect on family financial management behavior (Y), as indicated by a significance value of 0.000, which is below 0.05, and a t-count value of 7.796, which is greater than the t-table value of 0.68177. Meanwhile, income level (X3) does not have a significant effect on family financial management behavior (Y), as shown by a significance value of 0.117, which is above 0.05, and a t-count value of -1.612, which is lower than the t-table value of 0.68177..
Co-Authors Buulolo, Nanny A. Maria Magdalena Bate'e Noviza Asni Waruwu Serniati Zebua Sesri Handayani Duha Tri Hartati Hulu