scholarly journals PENGARUH MOTIVASI INTRINSIK, KOMPETENSI AUDITOR DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR EKSTERNAL (SURVEI PADA AUDITOR BPK-RI PERWAKILAN PROVINSI SULAWESI UTARA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Iriany Neghe ◽  
Jullie Sondakh ◽  
Meily Kalalo
Keyword(s):  
Job Satisfaction ◽  
Intrinsic Motivation ◽  
Financial Statements ◽  
Primary Data ◽  
Quality Of Work ◽  
North Sulawesi ◽  
External Auditor ◽  
Work Done ◽  
Positive Effect

Auditor’s performance is an important thing in order to reflect the quality of work done by auditor in conducting the examination of financial statements objectively. This research is aimed to determine the influence of intrinsic motivation, competence of auditor and job satisfaction on external auditor’s performance. Sample on this research are auditors that work in Indonesia’s Supreme Audit Institution Representative of North Sulawesi Province. The data in this research is primary data that collected by using questionnaires given to auditors. The method of analysis that used to test the hypothesis is multiple regression analysis using SPSS version 23. The result showed that intrinsic motivation has a positive effect on external auditor’s performance, auditor’s competence has a positive effect on external auditor’s performace, job satisfaction has a positive effect on external auditor’s performance. Beside that, intrinsic motivation, auditor’s competence and job satisfaction simultaneously effect the external auditor’s performance.  Keywords: Intrinsic Motivation, Auditor’s competence, Job Satisfaction, External Auditor Performance.

scholarly journals PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Monica Mokoagouw ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Linear Regression ◽  
Fraud Detection ◽  
Financial Statements ◽  
Primary Data ◽  
Professional Skepticism ◽  
Detection Ability ◽  
North Sulawesi ◽  
Competent Person ◽  
External Auditor ◽  
Positive Effect

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Estralita Trisnawati ◽  
Roy Sembel ◽  
Juniati Gunawan ◽  
Waluyo Waluyo
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Analysis Model ◽  
Positive Effect ◽  
Path Analysis Model

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.

Intrinsic motivation as a mediator of Quality of work life and Job Satisfaction

2015 ◽  
Vol 6 (3) ◽  
pp. 215
Author(s):  
Shweta Rajput ◽  
Vivek Pachuri ◽  
Mayank Singhal
Keyword(s):  
Job Satisfaction ◽  
Intrinsic Motivation ◽  
Work Life ◽  
Quality Of Work Life ◽  
Quality Of Work

Measuring of job satisfaction: the use of quality of work life factors

2019 ◽  
Vol 26 (3) ◽  
pp. 871-892 ◽  
Author(s):  
Pavitra Dhamija ◽  
Shivam Gupta ◽  
Surajit Bag
Keyword(s):  
Job Satisfaction ◽  
Private Sector ◽  
Work Environment ◽  
Banking Industry ◽  
Work Life ◽  
Quality Of Work Life ◽  
Primary Data ◽  
Content Type ◽  
Quality Of Work

PurposeBanking industry forms a part of financial services that has emerged itself as the most important source for India’s economic growth. Job satisfaction of employees is one of the important pre-requisites to ensure smooth functioning of banks. The purpose of this paper is to explore the association of job satisfaction with the quality of work life factors of bank employees (n=300), followed by the essential influential relationship of these concepts with socio-demographic characteristics, thereby, proving its own distinct contribution to the subsist body of literature.Design/methodology/approachThis study has considered five private sector banks in India and has used the technique of multi-stage sampling to collect primary data. The respondents from different cadres, namely, executive, associate and manager involved in customer-oriented interactions participated in this survey. The analysis has been conducted by applying descriptive statistics, regression analysis (impact of the quality of work life factors on job satisfaction) andχ2statistics (association of the quality of work life and job satisfaction with socio-demographic variables). The results have been compared with the Herzberg Theory of Job Satisfaction.FindingsThe results of the study show the presence of variance (R261.40 percent) in job satisfaction as explained by the quality of work life constructs. The unconducive work environment has confirmed negative association with job satisfaction. The study foresees to contribute useful information to the top management level in the organizations to enhance employees’ overall job satisfaction.Research limitations/implicationsThe opaqueness with which the Indian banking industry has its roots and existence in India, the present study clearly has limits: the small size of the sample and the study considered only private sector banks.Practical implicationsA planned approach at organizational and individual level is highly recommended. The bank management must realize the importance of their devoted staff by giving them quality work environment. The initiatives like regular exercise routines can be adopted to reduce stress. Some respondents expressed the need for intercity branch associations, which can help them to solve common problems, better learning opportunities with an informal atmosphere along with other training sessions organized formally.Originality/valueThe paper gives a theoretical explanation of the quality of work life and job satisfaction factors in the Indian private banks falling under the umbrella of Indian banking industry with respect to the employees of private sector banks.

scholarly journals THE EFFECT OF MSME’s FINANCIAL STATEMENTS QUALITY TO BANKING CREDIT ACCESSIBILITY

2020 ◽  
Vol 4 (03) ◽  
Author(s):  
Rizka Rahmah Asaidah ◽  
Khairina Nur Izzaty
Keyword(s):  
Annual Report ◽  
Financial Statements ◽  
Bank Loans ◽  
Annual Reports ◽  
Primary Data ◽  
Analysis Technique ◽  
Banking Credit ◽  
Positive Effect

The purpose of this study is examine the extent to which SMEs actors prepare annual reports and how the level of loan access that can be received by SMEs with quality annual reports. This study uses primary data obtained from question with respondents of 50 SMEs at Rumah Kreatif BUMN Bank BRI Cabang Pandanaran Semarang. The analysis technique used multiple linier regression. The results of this study indicate that the quality of SMEs annual report and loan term has no effect on the bank loans access, this is due to the low SMEs annual reports that cause banks to still doubt the trust related to their annual report. While the size of the business, length of business, and loan collaterals have a positive effect on the amount of bank loans access.

scholarly journals Job Satisfaction and Job Performance in PT XYZ

TRIKONOMIKA ◽  
2015 ◽  
Vol 14 (2) ◽  
pp. 111
Author(s):  
Cindy Valianawaty ◽  
Eddy Madiono Sutanto
Keyword(s):  
Job Satisfaction ◽  
Job Performance ◽  
Working Condition ◽  
Secondary Data ◽  
Primary Data ◽  
Positive Effects ◽  
Company Record ◽  
Condition Indicator ◽  
Positive Effect

This study was aimed to describe the measurements levels of job satisfaction and job performance, as well as to examine the positive effects on job satisfaction of employees performance in PT XYZ. This study used a quantitative approach, primary data which was obtained from the questionnaires to 60 employees, and secondary data from the company record, literature and previous research. The conclusion was, first, that each of individual employees had different job satisfaction. Second, the job performance was individual. Third, job satisfaction was high, working condition indicator as the highest and social service indicator as the lowest. Fourth, job performance was high, quality of work indicator as the highest, as well as cooperative and dependability indicator as the lowest. Fifth, the job satisfaction had no positive effect on job performance in PT XYZ. 

scholarly journals Analysis of Quality of Work Life on Employee Satisfaction at BPJS Ketenagakerjaan Sub-Branch Office

2020 ◽  
pp. 59-70
Author(s):  
Yunan Khilmi Nasution
Keyword(s):  
Job Satisfaction ◽  
Work Life ◽  
Quality Of Work Life ◽  
Development Communication ◽  
Quality Of Work ◽  
Analysis Technique ◽  
The Media ◽  
Branch Office ◽  
Positive Effect

The purpose of this study was to determine the effect of Quality of Work Life (QWL) on job satisfaction in KCP BPJS Ketenagakerjaan in Indonesia. The total population of the study was 203 employees . The study was conducted on BPJS Ketenagakerjaan employees with the position of Public Service and Public Administration with 127 employees. Research respondents were determined using judgmental sampling method . Data collection was carried out by distributing questionnaires on a Likert scale with the media of google docks, which were distributed through special deputies at the BPJS Ketenagakerjaan . The data analysis technique used is multiple linear regression. The test results QWL simultaneously obtain a positive effect on employee job satisfaction, partially whole variable QWL positive effect unless variable communication has negative significant value to the satisfaction of employees . The limitation in this study is that the QWL discussed only 5 factors out of the 9 QWL factors namely employee participation, career development, communication, appropriate compensation and conflict resolution in order to deepen the results in this study.

scholarly journals PENGARUH KUALITAS KEHIDUPAN KERJA DAN SIKAP KERJA TERHADAP KEPUASAN KERJA GURU SMA NEGERI KECAMATAN JEKAN RAYA KOTA PALANGKA RAYA PROVINSI KALIMANTAN TENGAH

2018 ◽  
Vol 17 (2) ◽  
pp. 165-177
Author(s):  
Moh. Khoiri
Keyword(s):  
Job Satisfaction ◽  
Work Attitudes ◽  
Positive Influence ◽  
Work Life ◽  
Quality Of Work Life ◽  
Survey Method ◽  
Quality Of Working Life ◽  
Quality Of Work ◽  
Positive Effect

This study aims to determine the effect of (1) the quality of work life, (2) working attitude, (3) job satisfaction of teachers working SMA Kecamtan Jekan Kingdom city of Palangkaraya , Central Kalimantan Province. In the data analysis, this study used a survey method using a causal analysis technique Strip . This study used a sample of 138 teachers in three high schools in District Jekan Kingdom city of Palangkaraya are selected using Slovin formula.The results showed that : first , there are positive influence between the quality of work life and job satisfaction of teachers in schools . Secondly , there is a positive effect between work attitudes and job satisfaction of teachers in schools . Third , there is a positive effect between the quality of working life and work attitudes of teachers in schools.

scholarly journals Quality of Informal Jobs in India’s Banking Sector: A Primary Study Through the “Decent Work” Framework

2019 ◽  
Vol 13 (1) ◽  
pp. 71-83
Author(s):  
Nitu Jaiswal
Keyword(s):  
Job Satisfaction ◽  
Banking Sector ◽  
Informal Employment ◽  
Standard Of Living ◽  
Primary Data ◽  
Primary Study ◽  
Decent Work ◽  
Quality Of Work ◽  
Almost All

“Decent Work” is International Labour Organization’s (ILO) umbrella strategy to promote the “quality of work/job” for all, which is aimed at more productive, well-remunerative and better quality jobs. However, the prevalence of informal employment and growing “informalization” of jobs indicate a general deterioration in the quality of work. The present study, based on a primary survey of employees in banking sector, shows that the “decent work” framework has had limited influence on the growing non-standard forms of employment (NSFE) in India. Even in a sector like banking, which is considered more formal and regulated, jobs fell short of “decent work” criteria. This article explores various indicators that have been used to gauge “quality of jobs” from the literature and shows how the prevailing NSFE in the Indian banking sector lack almost all of them. Analysis of the primary data shows that workers in NSFEs have lower levels of job satisfaction and receive low wages and minimal or no training. The findings of the study confirm that NSFEs do not ensure basic labour rights and decent standard of living and are also not desirable when compared to permanent jobs.

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