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The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment Pattiasina, Victor; Noch, Muhamad Yamin; Surijadi, Herman; Amin, Muhammad; Tamaela, Eduard Yohannis
Indonesia Accounting Journal Vol 3, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/iaj.31289

Abstract

The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment. The population of this study is the BPKP Auditor Representative of Papua Province with census sampling as the sampling method. Data collection was carried out by direct survey. Hypothesis testing was tested empirically using Moderated Regression Analysis. The results of the study have proven that the competence and independence of auditors has a positive and significant effect on audit quality at BPKP Representatives of Papua Province. It is evidenced by the regression coefficient, which shows that the increase follows competence or independence of auditors increases, as well as the increase of audit quality. The results of this study also show that the interaction or influence of auditor ethics does not moderate the effect of auditor competence on audit quality at BPKP Representatives of Papua Province. Moreover, the interaction of professional commitment does not moderate the effect of auditor independence on audit quality. It is believed that the factor caused the phenomena is that the auditors of BPKP Representative of Papua Province have good values or fundamental principles of ethics as well as professional commitment. The values that have been held so far are relatively relevant or have a lot in common with the auditors’ ethics and professional commitment. 
Dampak Lingkungan Kerja Fisik dan Lingkungan Kerja Non Fisik Terhadap Kepuasan Kerja Karyawan Surijadi, Herman; Idris, Yuslan
PUBLIC POLICY Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v1.i1.p14-32

Abstract

Abstract The aim of this study is to examine and analyze the effect of physical and non-physical working environment on the employee working satisfaction. The population in this study are all employees of Matahari Department store in Ambon City Center (ACC) in Ambon. The sampling technique used in this study is census technique with 79 respondents as final amount of sample. Data collection in this study is taken using questionnaire, while the analysis of the data to answer the research question used multiple linier Regression analysis. The result shows that the physical and non-physical working environment proven to have positive and significant impact on the employees working satisfaction in Matahari Department store in Ambon City Center (ACC) in Ambon City. This is shown by regression coefision of physical and non-physical working environment in which if they increase, it is followed by the increase of employees working satisfaction. Thus, it can be said that the increase of physical and non-physical working environment value will increase the employees working satisfaction in Matahari Department store in Ambon City Center in Ambon. Keywords : Physical Work Environment, Non-Physical Work Environment, Job Satisfaction
Dampak Beban Kerja dan Lingkungan Kerja Terhadap Kinerja Pegawai Surijadi, Herman; Musa, Muhammad Nur Deni
PUBLIC POLICY Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v1.i2.p101-114

Abstract

The purpose of this study was to examine and analyze the effect of workload and work environment on employee performance. The population of this study were all employees of the Civil Registry Office of Buru Regency. The sampling technique used a census technique with a final sample size of 39 respondents. The research data collection was obtained through a questionnaire instrument while the research data analysis used multiple linear regression analysis. The results showed that the workload and work environment proved to have a positive and significant effect on the performance of the employees of the Buru Regency Civil Registry. This can be proven through the regression coefficient of workload and work environment which, if it increases, will be followed by an increase in job satisfaction. Thus it can be said that an increase in the value of workload and work environment will improve the performance of employees of the Civil Registry Office of Buru Regency.
The Impact of Brand Reputation, Brand Equity and Brand Competence on Brand Loyalty Makatita, Muhajir; Amin, Mohamad; Surijadi, Herman
PUBLIC POLICY Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Lembaga Penelitian & Pengabdian Masyarakat (LPPM) STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v3.i1.p27-41

Abstract

The aims of this study were to test and analyze the impact of reputation, equity and brand competence to the handphone brand loyalty in Ambon city. The Population in this study were all the handphone users in Ambon City. The sampling technique used in this study was purposive sampling which took 75 respondents matched with the criteria. Multiple linier regression was used to analyze the data. The result showed that the variable of reputation, equity, and brand competence had positive and significant impact on the handphone brand loyalty in Ambon City. This can be proven through the regression coefficient of reputation, equity, and brand competence in which if the score of reputation, equity, and brand competence improves, the score of loyalty will also improve. Therefore, it can be said that the improvement of reputation, equity, and brand competence will improve the loyalty of handphone brand in Ambon City.