Transekonomika: Akuntansi, Bisnis dan Keuangan最新文献

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Pengaruh Komunikasi Produk Burgreens Terhadap Kepercayaan Konsumen di Jakarta Selatan 雅加达南部伯格瑞恩公司产品宣传对消费者信任的影响
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-01-22 DOI: 10.55047/transekonomika.v3i6.568
Alida Vanesha Putri, Sarah Najoan
{"title":"Pengaruh Komunikasi Produk Burgreens Terhadap Kepercayaan Konsumen di Jakarta Selatan","authors":"Alida Vanesha Putri, Sarah Najoan","doi":"10.55047/transekonomika.v3i6.568","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i6.568","url":null,"abstract":"Business communication develops relational strategies to build the consumers’ trust. The lack of Vegetables and fruit consumption motivates Burgreens’ owner to create healthy fast food.Therefore,trust engages society to be involved in order to begin a healthy lifestyle. This research aimed to perceive the role of product communication in consumer trust throughout Burgreens’ case study. This research applies quantitative methods and purposive sampling techniques. The populations of this research are involving the consumers of Burgreens’ within the Google form online distribution and the data are  analyzed by SPSS. In this research, product communication influences consumer trust","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"2 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139609432","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}
引用次数: 0
STRATEGI PEMASARAN SELAMA SIKLUS HIDUP PRODUK 产品生命周期内的营销策略
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-01-22 DOI: 10.55047/transekonomika.v3i6.575
Rodhiah Rodhiah, Christiandinata Tjandra Bravo, Valentina Valentina
{"title":"STRATEGI PEMASARAN SELAMA SIKLUS HIDUP PRODUK","authors":"Rodhiah Rodhiah, Christiandinata Tjandra Bravo, Valentina Valentina","doi":"10.55047/transekonomika.v3i6.575","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i6.575","url":null,"abstract":"Tujuan kegiatan PKM adalah memberikan bekal pengetahuan tentang strategi pemasaran selama siklus hidup produk saat  menjalankan  usaha. Mitra yang dijadikan tempat kegiatan adalah UKM yang bergerak dalam bidang kuliner bernama pempek Lita  merupakan usaha yang bergerak di bidang makanan khas daerah palembang yaitu pempek. Pemilik usaha bernama Yurmalita. Lokasi mitra terdapat di Kota Jambi. Kegiatan PKM didasarkan  pada observasi awal pada mitra, dimana mitra belum mendapatkan  pembekalan  tentang  strategi pemasaran semasa siklus hidup produk, sehingga masih lemahnya mitra dalam menggunakan strategi pada setiap langkah selama masa hidup suatu produk . Metode pelaksanaan kegiatan adalah pelatihan melalui zoom meeting. Adapun terkait materi yang ingin disampaikan ke mitra disajikan dalam bentuk PPT. Materi yang terkait diberikan ke mitra adalah pengenalan tahapan siklus daur hidup produk, tahapan siklus daur hidup produk dan straegi dari masing masing setiap tahapan, serta cara memperpanjang siklus hidup produk. Hasil kegiatan dari PKM ini dapat meningkatkan pengetahuan mitra dalam menggunakan strategi pemasaran yang tepat dalam setiap masa hidup umur produk yang dihasilkan mitra.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"47 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139608397","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}
引用次数: 0
PENGARUH BRAND AMBASSADOR TWICE, KUALITAS PRODUK DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN PRODUK SCARLETT WHITENING (STUDI PADA MAHASISWA DI KOTA MEDAN) 品牌大使两次、产品质量和品牌信任对购买斯嘉丽美白产品决策的影响(对棉兰市学生的研究)
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-01-22 DOI: 10.55047/transekonomika.v3i6.569
Nurul Azzura, Ainun Mardhiyah
{"title":"PENGARUH BRAND AMBASSADOR TWICE, KUALITAS PRODUK DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN PRODUK SCARLETT WHITENING (STUDI PADA MAHASISWA DI KOTA MEDAN)","authors":"Nurul Azzura, Ainun Mardhiyah","doi":"10.55047/transekonomika.v3i6.569","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i6.569","url":null,"abstract":"One of the needs that has been considered important in today's era is the need for skin care.  One of the famous skincare brands is Scarlett Whitening. Seeing the rise of skin care and beauty manufacturers, the Scarlett Whitening brand carried out a business strategy by attracting South Korean girl group TWICE as a brand ambassador. This study aims to determine the influence of TWICE's brand ambassador, product quality, and brand trust on purchasing decisions on Scarlett Whitening products with a research on students in the city of Medan. The influence of the three independent variables on the dependent variable is processed and analyzed partially and simultaneously. The form of research used in this study is quantitative research. Research sampling using purposive sampling techniques with 100 respondents as samples. The primary data of this study were obtained by distributing questionnaires, and secondary data were obtained from literature studies. The data analysis methods used are instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis tests. The results showed that TWICE's Brand Ambassador variable had no effect on the Purchase Decision variable. Meanwhile, Product Quality and Brand Trust variables have a significant effect on Purchasing Decisions. In the simultaneous test, the three independent variables had a significant effect together on the Purchase Decision variable with a Ftable value of 2.70 (52.726 > 2.70) and a Sig. value of 0.000 < 0.05 and an influence level of 61.1% and the remaining 38.9% was influenced by factors outside this study","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"31 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139607321","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}
引用次数: 0
PENGARUH KOMPENSASI, PELATIHAN KERJA TERHADAP KINERJA KARYAWAN DENGAN LOYALITAS KARYAWAN SEBAGAI VARIABEL INTERVENING 以员工忠诚度为干预变量,薪酬、工作培训对员工绩效的影响
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-01-22 DOI: 10.55047/transekonomika.v3i5.577
Novian Wahyu Mahendra, S. Sutrisno, Rita Meiriyanti
{"title":"PENGARUH KOMPENSASI, PELATIHAN KERJA TERHADAP KINERJA KARYAWAN DENGAN LOYALITAS KARYAWAN SEBAGAI VARIABEL INTERVENING","authors":"Novian Wahyu Mahendra, S. Sutrisno, Rita Meiriyanti","doi":"10.55047/transekonomika.v3i5.577","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i5.577","url":null,"abstract":"This research aims to determine the effect of providing compensation, job training, and work motivation on employee performance with employee loyalty as an intervening variable at UMKM HM Putra Emping. Based on this, this research is entitled \"The Effect of Compensation, Job Training, and Work Motivation on Employee Performance with Employee Loyalty as an Intervening Variable (Case Study of UMKM HM Putra Emping in Batang Regency)\". The population in this study was 50 employees. The sampling method used in this research was the census sampling method of 50 respondents. The data used is primary data by means of a questionnaire. Data analysis uses path analysis. The findings in this study conclude that compensation has a positive and significant effect on employee performance, job training has no significant effect on employee performance, work motivation has no effect on employee performance, employee loyalty has no effect on employee performance, compensation and work training have no significant effect on employee loyalty. , work motivation has a positive and significant effect on employee loyalty. Compensation has an effect on employee performance through employee loyalty as mediation, job training has a significant effect on employee performance through employee loyalty as mediation, and motivation has no effect on employee performance through employee loyalty as mediation","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"13 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139607035","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}
引用次数: 0
DETERMINAN RETURN ON ASSET PADA BANK BUMN 银行资产回报率的确定因素
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-01-22 DOI: 10.55047/transekonomika.v3i5.567
Hadi W. Purnomo, Indah Sri Nurcahyani
{"title":"DETERMINAN RETURN ON ASSET PADA BANK BUMN","authors":"Hadi W. Purnomo, Indah Sri Nurcahyani","doi":"10.55047/transekonomika.v3i5.567","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i5.567","url":null,"abstract":"Penelitian pada bank BUMN yang tercatat di Bursa Efek Indonesia bertujuan untuk membuktikan bagaimana pengaruhnya Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Return On Asset baik secara parsial maupun simultan. Dalam penelitian ini digunakan metode asosiatif kausal dengan pendekatan kuantitatif. Dengan rentang waktu penelitian selama 8 tahun, digunakan purposive sampling untuk mendapatkan 4 bank BUMN (2014-2021). Laporan tahunan dari masing-masing bank BUMN digunakan sebagai data sekunder. Dengan menggunakan SPSS 22, data dianalisis melalui pengujian asumsi klasik, analisis regresi linier berganda, koefisien determinasi, koefisien korelasi, serta pengujian hipotesis. Uji t mengindikasikan bahwa Return On Asset tidak dipengaruhi oleh Capital Adequacy Ratio tetapi dipengaruhi oleh Loan to Deposit Ratio. Sedangkan pada uji F didapatkan bahwa Capital Adequacy Ratio dan Loan to Deposit Ratio dapat mempengaruhi Return On Asset","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"100 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139605787","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}
引用次数: 0
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE MECHANISMS ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE INDONESIAN INDONESIA STOCK EXCHANGE IN 2020 – 2022 以透明度为调节变量的良好公司治理机制对 2020 - 2022 年印度尼西亚证券交易所上市公司财务业绩的影响
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2024-01-20 DOI: 10.55047/transekonomika.v3i5.565
Fitri Hardianti
{"title":"THE INFLUENCE OF GOOD CORPORATE GOVERNANCE MECHANISMS ON FINANCIAL PERFORMANCE WITH TRANSPARENCY AS A MODERATING VARIABLE IN COMPANIES LISTED ON THE INDONESIAN INDONESIA STOCK EXCHANGE IN 2020 – 2022","authors":"Fitri Hardianti","doi":"10.55047/transekonomika.v3i5.565","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i5.565","url":null,"abstract":"A company will be more productive if the company is in a stable condition, both in terms of finances, personnel, and the political and social climate of the country where the company lives. Good economic improvement can be realized one way by prioritizing good corporate governance (GCG), which is a governance concept. good company and prepare a governance framework that includes the mission to be achieved, rules and clear conventions for guidelines for achieving the mission. \u0000The research sample used Purposive Sampling technique. Company sampling was carried out based on the criteria of annual financial report data available consecutively during the research period. The results of this research found that Variable X1 has no effect on Y, Variable X1 has no effect on Z, Variable X2 indirectly affects Y through Z.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"173 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140501682","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}
引用次数: 0
RENCANA PENARIKAN DANA HALAMAN III DIPA SEBAGAI FUNGSI KONTROL PELAKSANAAN ANGGARAN PADA KEMENTERIAN/LEMBAGA DI SULAWESI SELATAN 作为南苏拉威西省部委/机构预算执行控制职能的 dipa
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2023-12-30 DOI: 10.55047/transekonomika.v3i5.563
Firmansyah Usman, Tomi Hartanto, A. Romadhon
{"title":"RENCANA PENARIKAN DANA HALAMAN III DIPA SEBAGAI FUNGSI KONTROL PELAKSANAAN ANGGARAN PADA KEMENTERIAN/LEMBAGA DI SULAWESI SELATAN","authors":"Firmansyah Usman, Tomi Hartanto, A. Romadhon","doi":"10.55047/transekonomika.v3i5.563","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i5.563","url":null,"abstract":"The Fund Withdrawal Plan (RPD) at the Ministry of State / Institution is an instrument that indicates the intention to use state funds within a certain period of time to support the financing of previously scheduled activities. However, the implementation of the RPD in South Sulawesi is still not optimal, as seen from the significant difference between the realized budget and the Fund Withdrawal Plan reflected in the budget revision on Page III of DIPA. This shows that activity planning in various work units is not fully in line with the predetermined Fund Withdrawal Plan. In addition, the low control function in the Work Unit also affects budget implementation, so it is necessary to increase the capacity of Human Resources (HR) in the region. As the Regional Chief Economist and Financial Advisor in the Regional Office of DGTb, the strategic role in overcoming this problem becomes increasingly important. It is necessary to increase the capacity of human resources in the relevant Work Units so that they can conduct in-depth analysis of the Fund Withdrawal Plan on Page III of DIPA. Strengthening the role of functional officials is also needed to ensure that the recommendations from the analysis are of high quality.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":" 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139141161","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}
引用次数: 0
PENGARUH HARGA, PENANGANAN KOMPLAIN, DAN BRAND IMAGE TERHADAP KEPUTUSAN PENGGUNAAN JASA PENGIRIMAN PAKET PADA PT POS INDONESIA (PERSERO) KANTOR CABANG TEBING TINGGI 价格、投诉处理和品牌形象对在 PT POS INDONESIA (PERERERO) TEBING TINGGI 分公司使用包裹递送服务的决策的影响
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2023-12-21 DOI: 10.55047/transekonomika.v3i5.530
Risky Rahmadana, Ainun Mardhiyah
{"title":"PENGARUH HARGA, PENANGANAN KOMPLAIN, DAN BRAND IMAGE TERHADAP KEPUTUSAN PENGGUNAAN JASA PENGIRIMAN PAKET PADA PT POS INDONESIA (PERSERO) KANTOR CABANG TEBING TINGGI","authors":"Risky Rahmadana, Ainun Mardhiyah","doi":"10.55047/transekonomika.v3i5.530","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i5.530","url":null,"abstract":"This study was conducted with the aim of analyzing the impact of certain variables, namely price, complaint handling, and brand image, on decisions to use package delivery services within PT Pos Indonesia (Persero) Tebing Tinggi Branch Office. This research adopts a quantitative approach with associative research methods to understand the relationship between these variables. Sampling was carried out using purposive sampling technique, where 90 respondents were selected as samples representing the research population. Through data analysis, the results showed that price, complaint handling, and brand image have a significant influence both partially and simultaneously on the decision to use package delivery services at PT Pos Indonesia (Persero) Tebing Tinggi Branch Office. Thus, these findings illustrate that the variables of price, complaint handling, and brand image together have an important role in shaping decisions to use package delivery services. The results of this study can help PT Pos Indonesia (Persero) Tebing Tinggi Branch Office in improving marketing strategies, especially in setting prices, improving complaint handling, and strengthening brand image. This aims to increase user choice of the company's package delivery services.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"51 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138952023","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}
引用次数: 0
PENGARUH BELANJA PENDIDIKAN, BELANJA KESEHATAN DAN BELANJA INFRASTRUKTUR TERHADAP INDEKS PEMBANGUNAN MANUSIA DI PROVINSI SULAWESI SELATAN TAHUN 2013 – 2022 2013 - 2022 年苏拉威西省教育支出、医疗支出和基础设施支出对人类发展指数的影响
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2023-12-21 DOI: 10.55047/transekonomika.v3i5.534
T. Hartanto, Jemmy Idrus, Virniasari Virniasari
{"title":"PENGARUH BELANJA PENDIDIKAN, BELANJA KESEHATAN DAN BELANJA INFRASTRUKTUR TERHADAP INDEKS PEMBANGUNAN MANUSIA DI PROVINSI SULAWESI SELATAN TAHUN 2013 – 2022","authors":"T. Hartanto, Jemmy Idrus, Virniasari Virniasari","doi":"10.55047/transekonomika.v3i5.534","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i5.534","url":null,"abstract":"Quality development does not merely reflect economic growth, but also refers to improving people's welfare as the main goal of development. A key role in achieving this goal is given to human development, which plays a vital role in improving people's welfare. Assessment of the level of community welfare generally uses certain indicators, and one of them is the Human Development Index (HDI). Government intervention in promoting human development is reflected in the allocation of functional expenditure on three main functions, namely health, education and infrastructure. The results show that partially, health spending has a negative but insignificant influence on welfare improvement. Meanwhile, infrastructure spending shows a positive but insignificant effect. On the other hand, education spending has a significant positive effect on improving community welfare. Overall, the three types of expenditure simultaneously had a significant effect on improving the Human Development Index in South Sulawesi Province. The implications of these findings can assist the government and stakeholders in designing more effective policies to accelerate human development and improve community welfare at the regional level.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"55 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138952575","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}
引用次数: 0
LITERATUR REVIEW : ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DI BADAN PEMERIKSAAN KEUANGAN (BPK) 文献综述:影响金融审计机构(BPK)审计判断的因素分析
Transekonomika: Akuntansi, Bisnis dan Keuangan Pub Date : 2023-11-29 DOI: 10.55047/transekonomika.v3i5.535
Anisa Syaiffa Pambarumni, Kartika Pradana Suryatimur
{"title":"LITERATUR REVIEW : ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DI BADAN PEMERIKSAAN KEUANGAN (BPK)","authors":"Anisa Syaiffa Pambarumni, Kartika Pradana Suryatimur","doi":"10.55047/transekonomika.v3i5.535","DOIUrl":"https://doi.org/10.55047/transekonomika.v3i5.535","url":null,"abstract":"In the realm of public financial oversight, the Supreme Audit Agency (BPK) plays a pivotal role, tasked with ensuring the integrity and transparency of financial practices. Within the complex landscape of auditing, the exercise of judgment becomes paramount, especially in situations marked by uncertainty and limited data access. This research aims to find out empirically about the factors that influence audit judgment at the Supreme Audit Agency (BPK), especially gender factors, obedience pressure and auditor experience. Audit judgment is needed when dealing with uncertainty or limited data information obtained, and the audit is also required to make assumptions that are used to make judgments and evaluate judgments. The research was carried out using the literature review method where the research was carried out by collecting a number of articles related to the problems raised by the researcher. The results of the previous literature review show that there are several things that influence audit judgment at BPK such as gender, pressure and auditor experience.","PeriodicalId":342628,"journal":{"name":"Transekonomika: Akuntansi, Bisnis dan Keuangan","volume":"46 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139209757","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}
引用次数: 0
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