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Mohamad Ikram Bin Holan; Siti Pratiwi Husain; Nurhayati Panigoro; Titi Umi Kalsum Hulopi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Abstract, The research was conducted to determine: 1. To determine the effect of Auditor Integrity partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 2. To determine the effect of Auditor Independence partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. 3. To determine the effect of Auditor Ethics partially on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency, 4. To determine the effect of Auditor Integrity, Auditor Independence, Auditor Ethics simultaneously on the Quality of Audit Results at the Inspectorate Office of Gorontalo Regency. The subjects of this study were auditors working at the Inspectorate Office of Gorontalo Regency. The data collection method in this study used a questionnaire. This test was carried out using SPSS 21 and using the Method of Successive Interval (MSI). The data analysis techniques used to test the hypothesis were simple regression analysis and multiple regression analysis. Based on the results of the study, it can be concluded that the variables of Integrity, Independence, and Auditor Ethics have a positive and significant influence on the quality of Internal Audit at the Inspectorate Office of Gorontalo Regency, both partially and simultaneously.

Regita Fitriana; Sih Darmi Astuti

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the role of e-performance in improving employee performance through motivation at the Inspectorate of Central Java Province. This research is a type of quantitative research method with field observation and questionnaire. The population in this study is 141 employees. In determining the sample using the census sampling method. Out of a total of 141 employees, only 113 employees were used as respondents in this research. The data collection technique is carried out by distributing questionnaires that have been tested for validity and reliability, questionnaires distributed online through Google form and physical questionnaires distributed directly to respondents. The data analysis method used consisted of descriptive analysis, evaluation of the outer model, evaluation of the inner model, and evaluation of indirect effects (mediation). The data analysis tool in this study uses SmartPLS 3.0 software. The results of this study indicate that e-performance has a positive effect on employee performance, competence does not have a positive effect on employee performance, motivation has a positive effect on employee performance, e-performance has a positive effect on motivation, competence has a positive effect on motivation, e-performance has a positive effect on employee performance through motivation, and competence has a positive effect on employee performance through motivation.

Wasinton B. Hutagaol; Dirhamsyah Dirhamsyah; Fadiyah Hani Sabila

Jurnal Manajemen Bisnis Digital Terkini 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Pelayaran Siltor Adimulia which operates in the field of Ship Agency Services, which has served many domestic and foreign ships, PT. Siltor Adimulia Shipping has a combination of knowledge of the shipping industry and Marine services with experienced staff, and always provides needs with satisfaction. Operational department of PT. Siltor Adimulia Shipping will take care of all the needs and requirements for extending the ship's safety certificate. The results of the research regarding ship safety certificate extension services, the agent's role is to prepare everything in the procedures for extending ship safety certificates until a new certificate is issued. The activity for extending the ship's safety certificate went quite well but was less than optimal, due to a lack of coordination between the ship and the Marine Inspector who came to the ship during the inspection. For the stages of extending the AHTS ship safety certificate. PACIFIC BRONZE at PT. Sailing Siltor Adimulia Batam on the Batam Special KSOP is more optimal, it is recommended to increase good cooperation and time coordination to improve communication channels between the ship and the Marine Inspector when they want to carry out this work.