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All Journal SOLUSI BULETIN BISNIS & MANAJEMEN (BBM)
Ahmad Sahri Romadon
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR DENGAN SELF EFFICACY SEBAGAI VARIABEL MEDIASI (STUDI EMPRIS AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SEMARANG) Ahmad Sahri Romadon; Ericke Fridatien
Solusi Vol 17, No 4 (2019)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (528.692 KB) | DOI: 10.26623/slsi.v17i4.1773

Abstract

                                                  AbstrakPenelitian ini mengenai kinerja auditor akuntan publik di Semarang. Tujuannya adalah menganalisis Self Efficacy dalam memediasi pengaruh Kompetensi dan Independensi terhadap Kinerja Auditor.Metode analisis data menggunakan regresi berganda dan uji sobel utuk menguji hipotesis. Populasi dalam penelitan ini adalah auditor pada kantor akuntan publik di Semarang. Sampel dalam penelitian ini terpilih melalui esidental sampling, sehingga diperoleh sampel sebanyak  54 Auditor.Hasil menunjukkan bahwa kompetensi berpengaruh positif signifikan terhadap self efficacy,  independensi berpengaruh positif signifikan terhadap self efficacy.  Kompetensi berpengaruh  positif  signifikan  terhadap  kinerja auditor, independensi berpengaruh  positif  signifikan  terhadap  kinerja auditor, self efficacy berpengaruh  positif  signifikan  terhadap  kinerja auditor. Self efficacymemediasi positif signifikan pengaruh kompetensi terhadap kinerja auditor dan memediasi positif signifikan independensi terhadap kinerja auditor. Kata  kunci:      Kompetensi,  Independensi,  Self efficacy, Kinerja auditor
MODEL PERILAKU AKUNTAN DALAM ERA REVOLUSI INDUSTRI 4.0 DAN SITUASI PHYSICAL DISTANCING (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK JAWA TENGAH) Yulianti Yulianti; Risti Ulfi Hanifah; Ahmad Sahri Romadon
BBM (Buletin Bisnis & Manajemen) Vol 7, No 1 (2021): Volume 06, No. 01, 2021, Februari 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.964 KB) | DOI: 10.47686/bbm.v7i1.361

Abstract

This research is a model of accountant behavior in the era of the industrial revolution 4.0 and the physical distancing situation (empirical study at the Central Java public accounting firm). The data used are primary data by distributing questionnaires to auditors. The population in this study were accountants who worked as auditors at the Public Accounting Firm in Central Java with a sample of 123 auditors who did Work From Home (WFH). The analytical tool used in this study is multiple linear regression which is used to see indicators of the industrial revolution 4.0 and physical distancing regarding accountants' behavior models. Data was processed with the help of SPSS for Windows software. The results showed that the era of the industrial revolution 4.0 affected the behavior of accountants, by following the development of information technology, accountants tended to utilize and use paperless which became the basis for making economic decisions. Physical distancing has no effect on accountants 'behavior, this indicates that by implementing physical distancing, accountants' behavior tends to be limited in doing standard field work.
Co-Authors Ericke Fridatien Risti Ulfi Hanifah Yulianti Yulianti