Jurnal Ilmiah Bongaya

Pengaruh Keahlian Dan Pengalaman Auditor Terhadap Audit Judgment

2024-08-28T07:26:26+00:00

his study aims to determine the effect of the expertise and experience of auditors at public accounting firms in the city of Makassar. Data collection techniques used primary data obtained from questionnaires. the population in this study were 34 auditors who worked in 5 public accounting firms in Makassar. The sampling technique in this study used the saturated sample technique. The results of the questionnaire data have been tested by instruments in the form of validity and reliability tests. Classical assumption test in the form of normality test, multicollinearity test, and heteroscedasticity test. Methods of data analysis using multiple linear regression analysis method.The results showed that the expertise and experience of the auditor simultaneously had a significant effect on audit judgment, the expertise of the auditor partially had a significant positive effect on audit judgment, and the experience of the auditor partially had a significant positive effect on audit judgment at a public accounting firm in Makassar.

Kajian tentang Komitmen Kerja Dan Kepribadian serta Moti-vasi Kerja Karyawan

2024-09-07T08:28:12+00:00

Penelitian ini bertujuan untuk mengetahui pengaruh keahlian dan pengalaman auditor pada kantor akuntan publik di kota Makassar Teknik pengumpulan data menggunakan data primer yang diperoleh dari kuesioner. populasi dalam penelitian ini adalah 34 auditor yang bekerja di 5 kantor akuntan publik di Makassar.Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik sampel jenuh. Hasil data kuesioner tersebut telah diuji instrument berupa uji validitas dan uji realibilitas. Uji asumsi klasik berupa uji normalitas, uji multikolonieritas, dan uji heterkedasitas. Metode analisis data menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa keahlian dan pengalaman auditor secara simultan berpengaruh signifikan terhadap audit judgment, keahlian auditor secara parsial berpengaruh positif signifikan terhadap audit judgment, dan pengalaman auditor secara parsial berpengaruh positif signifikan terhadap audit judgment pada kantor akuntan publik di kota Makassar

Mengkaji Peran Lingkungan Kerja Dan Beban Kerja Terhadap Kepua-san Kerja Karyawan

2024-08-28T03:02:56+00:00

The purpose of this research is to test and analyze the variables that have the most dominant influence on work environment variables and workload on employee job satisfaction variables, where this research uses a quantitative approach with the research population of employees at PT. Citrasulawesi Sejahtera has 150 employees. And a sample of 60 respondents used the SPSS application for linear regression analysis. The findings obtained in this research explain that the work environment has a positive and significant impact on employee job satisfaction at PT. Citrasulawesi Sejahtera, workload has a significant positive effect on employee job satisfaction seen at PT. Citrasulawesi Sejahtera, while the one that has the biggest influence on job satisfaction from the two independent variables is the work environment variable because it has a significant weakness in terms of job satisfaction.