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Journal : Jurnal Riset Akuntansi Kontemporer

THE IMPLEMENTATION OF A MANAGEMENT AUDITON HR RECRUITMENT TO ASSESS THE EFFECTIVENESS OF EMPLOYEE PERFORMANCE Dirvi Surya Abbas; Tubagus Ismail; Muhamad Taqi; Helmi Yazid
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5941

Abstract

The purpose of this study was to determine the effect of audit planning, recruitment and selection and placement of human resources on the performance of company employees at Pt Indo Taichen Textile Industry. The population of this study includes all parts and divisions of Pt Indo Taichen Textile Industry. The sampling technique used was purposive sampling technique. The type of data used is primary data from interviews and observations to companies and secondary data obtained from company audit reports. The analytical technique used is multiple linear regression analysis using SPSS 26 software. The results showed that the planning audit partially had a significant positive effect on employee performance, the recruitment audit partially had no significant effect on employee performance, and the selection and placement audit partially did not have a significant effect on employee performance. The results of this simultaneous study indicate that the Human Resources (HR) audit affects improvements in improving the performance of company employees, because companies that have carried out audits can find out what HR programs have not been fulfilled, repaired and improved again by the Company.
INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION Helmi Yazid; Lili Sugeng Wiyantoro; Iis Ismawati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.6243

Abstract

Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.
Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah