Purpose: Many cases related to audit quality in Indonesia have become phenomena that need to be investigated. Some determinants of audit quality are competence, independence, and professionalism. In practice, an auditor has problems carrying out his duties. However, this is a challenge for auditors. Therefore, the purpose of this resource is to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. Method: The variables in this research are Competence (X1), Independence (X2), Professionalism (X3), and Audit Quality (Y). The study sample comprised of 40 respondents. The type of research carried out in this study was quantitative using primary data. The data-collection technique used in this study was a questionnaire. The population of this research included all internal auditors at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The sample used in this study was determined using a random sampling technique. Data analysis was conducted using descriptive statistical analysis, normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis test, R Square test, t statistical test, and F statistical test. Result: The results of the research partially show that competence and professionalism have positive and significant effects on audit quality, while independence has positive and insignificant effects on audit quality. Simultaneously, it shows that the competence, independence, and professionalism of government internal auditors have a positive and significant effect on audit quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province.
目的：在印度尼西亚，许多与审计质量有关的案例已成为需要调查的现象。审计质量的一些决定因素包括胜任能力、独立性和专业性。在实践中，审计师在履行职责时会遇到问题。然而，这对审计师来说是一个挑战。因此，本资料旨在确定政府内部审计师的胜任能力、独立性和专业性对南苏拉威西省金融与发展监督局（BPKP）代表处审计质量的影响。研究方法本研究的变量为胜任能力（X1）、独立性（X2）、专业性（X3）和审计质量（Y）。研究样本由 40 名受访者组成。本研究采用原始数据进行定量研究。本研究采用的数据收集技术是问卷调查。研究对象包括南苏拉威西省金融与发展监督局（BPKP）代表处的所有内部审计师。本研究采用随机抽样技术确定样本。数据分析采用描述性统计分析、正态性检验、线性检验、多重共线性检验、异方差检验、多元回归分析检验、R 平方检验、t 统计检验和 F 统计检验。研究结果部分研究结果表明，胜任能力和专业水平对审计质量有积极而显著的影响，而独立性对审计质量有积极而不显著的影响。同时，研究结果表明，政府内部审计师的胜任能力、独立性和专业性对南苏拉威西省金融与发展监督局（BPKP）代表处的审计质量有积极而显著的影响。
{"title":"Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP)","authors":"Nisrinatul Nadhifa, Haliah Haliah, Nirwana Nirwana","doi":"10.35912/jomabs.v1i3.2102","DOIUrl":"https://doi.org/10.35912/jomabs.v1i3.2102","url":null,"abstract":"Purpose: Many cases related to audit quality in Indonesia have become phenomena that need to be investigated. Some determinants of audit quality are competence, independence, and professionalism. In practice, an auditor has problems carrying out his duties. However, this is a challenge for auditors. Therefore, the purpose of this resource is to determine The Influence of Competence, Independence, and Professionalism of Government Internal Auditors on Audit Quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. \u0000Method: The variables in this research are Competence (X1), Independence (X2), Professionalism (X3), and Audit Quality (Y). The study sample comprised of 40 respondents. The type of research carried out in this study was quantitative using primary data. The data-collection technique used in this study was a questionnaire. The population of this research included all internal auditors at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province. The sample used in this study was determined using a random sampling technique. Data analysis was conducted using descriptive statistical analysis, normality test, linearity test, multicollinearity test, heteroscedasticity test, multiple regression analysis test, R Square test, t statistical test, and F statistical test. \u0000Result: The results of the research partially show that competence and professionalism have positive and significant effects on audit quality, while independence has positive and insignificant effects on audit quality. Simultaneously, it shows that the competence, independence, and professionalism of government internal auditors have a positive and significant effect on audit quality at the Representative Offices of the Financial and Development Supervisory Agency (BPKP) of South Sulawesi Province.","PeriodicalId":518325,"journal":{"name":"Journal of Multidisciplinary Academic Business Studies","volume":"114 27","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140669743","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-17DOI: 10.35912/jomabs.v1i3.2096
Rahmat Dzulfikry, Patta Bundu, Syukur Saud
Purpose: This research aims to develop interactive learning media based on Google Site for student learning styles or Learning Style, because each student has a different learning style, whether visual, kinesthetic or audio-visual learning styles. Research methodology: The methodology used in this research is qualitative Research and Development research with a 4D approach, which is an extension of defining, designing, developing and disseminating. The instruments used in this research include validation and practicality sheets, pre-test and post-test question instruments. Results: The data processing carried out in this research is processing media validity data and also its practicality using the N-Gain test. The research results obtained are: 1) Assessment of the suitability of the media by media experts at 80%. 2) Assessment of the suitability of the material by material experts at 80%, meaning that the media and learning materials fall into the appropriate category and do not need to be revised. The effectiveness test of N-Gain data media shows a percentage of 56.297%. Based on the N-Gain effectiveness interpretation category, a treatment is said to be effective if it meets a percentage above 76%. It is said to be quite effective if it meets a percentage between 56-75%. Based on the results of this research, the model product developed is quite effective and has a good contribution to improving the learning outcomes of junior high school students.
{"title":"Interactive Biology media learning development to the student learning style (Audio-Visual-Kinesthetic) based on Google Site","authors":"Rahmat Dzulfikry, Patta Bundu, Syukur Saud","doi":"10.35912/jomabs.v1i3.2096","DOIUrl":"https://doi.org/10.35912/jomabs.v1i3.2096","url":null,"abstract":"Purpose: This research aims to develop interactive learning media based on Google Site for student learning styles or Learning Style, because each student has a different learning style, whether visual, kinesthetic or audio-visual learning styles. \u0000Research methodology: The methodology used in this research is qualitative Research and Development research with a 4D approach, which is an extension of defining, designing, developing and disseminating. The instruments used in this research include validation and practicality sheets, pre-test and post-test question instruments. \u0000Results: The data processing carried out in this research is processing media validity data and also its practicality using the N-Gain test. The research results obtained are: 1) Assessment of the suitability of the media by media experts at 80%. 2) Assessment of the suitability of the material by material experts at 80%, meaning that the media and learning materials fall into the appropriate category and do not need to be revised. The effectiveness test of N-Gain data media shows a percentage of 56.297%. Based on the N-Gain effectiveness interpretation category, a treatment is said to be effective if it meets a percentage above 76%. It is said to be quite effective if it meets a percentage between 56-75%. Based on the results of this research, the model product developed is quite effective and has a good contribution to improving the learning outcomes of junior high school students.","PeriodicalId":518325,"journal":{"name":"Journal of Multidisciplinary Academic Business Studies","volume":" 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140692080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-01-24DOI: 10.35912/jomabs.v1i2.1910
Muhammad Idham Kadir, D. Tricahyono
Purpose: In this thesis, we will examine how much employee acceptance in the Pa Masuka Area, especially “Network” and “Sales', which totals around 522 people to the CYCLOPS application using the Innovation Diffusion Theory (IDT) and Technology Acceptance Model (TAM) methods, then an online survey is conducted. Research methodology: Data analysis was performed using a Structural Equation Modeling (SEM) model. Results: Digitization of processes at Telkomsel continues to be carried out to increase the effectiveness of employee work, including in the Pausuka Area, especially in the Area Network Operations Sub-Directorate of Pausuka which is responsible for 18,000 sites serving 30 million customers based on April 2023 data.CYCLOPS is a supporting application for digitizing processes that makes it easier for employees, especially the "Network" and "Sales" sections, to observe network conditions (Live Monitoring), find out the potential for network development, make improvements that are right on target according to set priorities to carry out network quality tests.
{"title":"Acceptance Analysis of Cyclops Application in Telkomsel Pamasuka Area Using Innovation Diffusion Theory (IDT) and Technology Acceptance Model (TAM)","authors":"Muhammad Idham Kadir, D. Tricahyono","doi":"10.35912/jomabs.v1i2.1910","DOIUrl":"https://doi.org/10.35912/jomabs.v1i2.1910","url":null,"abstract":"Purpose: In this thesis, we will examine how much employee acceptance in the Pa Masuka Area, especially “Network” and “Sales', which totals around 522 people to the CYCLOPS application using the Innovation Diffusion Theory (IDT) and Technology Acceptance Model (TAM) methods, then an online survey is conducted. \u0000Research methodology: Data analysis was performed using a Structural Equation Modeling (SEM) model. \u0000Results: Digitization of processes at Telkomsel continues to be carried out to increase the effectiveness of employee work, including in the Pausuka Area, especially in the Area Network Operations Sub-Directorate of Pausuka which is responsible for 18,000 sites serving 30 million customers based on April 2023 data.CYCLOPS is a supporting application for digitizing processes that makes it easier for employees, especially the \"Network\" and \"Sales\" sections, to observe network conditions (Live Monitoring), find out the potential for network development, make improvements that are right on target according to set priorities to carry out network quality tests.","PeriodicalId":518325,"journal":{"name":"Journal of Multidisciplinary Academic Business Studies","volume":"25 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140530579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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