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Mediating Effects of Auditor Expertise on the Effect of Locus Of Control and Organizational Commitment on Auditor Performance Supriadi, Iman; Harjanti, Wulandari; Maghfiroh, Rahma Ulfa
Ilomata International Journal of Tax and Accounting Vol 2 No 2 (2021): April 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v2i2.222

Abstract

The bookkeeping occupation has actually an essential function in offering dependable monetary info for the federal authorities, financiers, creditors, investors, workers, debtors, in addition to for the general public as well as various other curious celebrations. This study intends towards analyze the effect of locus of control, auditor expertise, and organizational commitment on auditor performance, towards analyze as well as evaluate whether auditor proficiency mediates the impact of locus of command as well as business dedication on auditor efficiency. This type of research is a quantitative study with a causal approach. Data collection was carried out by dispersing questionnaires straight towards auditors that operate at the Tax obligation Bookkeeping Solid in Surabaya. The results showed that locus of control had a positive effect on auditor expertise and auditor performance. The same thing happened to the organizational commitment variable. Auditor expertise has a significant effect on auditor performance and auditor expertise variable has the ability to moderate the impact of locus of command as well as business dedication on auditor efficiency. This examine shows the impact of locus of command as well as business dedication on auditor efficiency. The outcomes revealed that if the auditors have actually a higher dedication towards the company, it will result in increased performance. These findings have implications for the inculcation of organizational and professional values ​​in auditors.
INDOSAT PERDANA CARD PURCHASE DECISION PROCESS ON PRICE, PRODUCT QUALITY, AND PROMOTION IN MALANG CITY Khotimah, Khusnul; Harjanti, Wulandari; Emmywati, Emmywati; Amrina, Amrina
JEM17: Jurnal Ekonomi Manajemen Vol 6 No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jem17.v6i1.5279

Abstract

This study aims to determine the effect of partial and simultaneous prices, product quality and promotion on the Indosat's initial card purchase decision process in Malang City and find out the most influential variables on purchase decision process. This study uses a type of quantitative research with a population and sample of 100 Indosat consumer respondents in Malang City using multiple linear data analysis with the help of SPSS software. The results of the study show that prices, product, and promotion have simultaneously effect to Indosat's initial card purchase decision process in Malang city. And prices, product, and promotion have partial effect to Indosat's initial purchase decision process in Malang city. Dominant variable in influencing Indosat's initial card purchase decision process in Malang City is a promotion variable, with the influence value 38.4%.