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The Effect of Auditor Competence and Auditor Independence on Audit Quality with Professional Skepticism as a Moderating Variable
Get PDFThis study aims to analyze the effect of auditor competence and auditor independence on audit quality, with professional skepticism as a moderating variable. The phenomenon of audit failures indicates that there are still problems in the quality of audits produced by auditors. This study employs a quantitative approach using a survey method by distributing questionnaires to 365 auditors working at public accounting firms in the DKI Jakarta and Tangerang areas. Data analysis was conducted using Moderated Regression Analysis with the assistance of SPSS version 26. The results show that auditor competence has a positive and significant effect on audit quality with a beta coefficient of 0.486, and auditor independence has a positive and significant effect on audit quality with a beta coefficient of 0.392. Professional skepticism is proven to moderate the relationship between auditor competence and audit quality with an interaction coefficient of 0.156, and to moderate the relationship between auditor independence and audit quality with an interaction coefficient of 0.142. The R-square value increases from 0.621 to 0.712 due to the moderating effect. This study implies that public accounting firms need to develop comprehensive strategies to enhance competence, maintain independence, and foster auditors’ professional skepticism in order to achieve optimal audit quality
The Effect of Managerial Ownership, Research & Development, Financial Risk, and Investment on Firm Growth: The Mediating Role of Leverage in the Defense Systems Industry in Asia
Get PDFThis study examines the effects of managerial ownership, research and development (R&D), financial risk, and investment on firm growth in the Asian defense systems industry, with leverage serving as a mediating mechanism. The defense sector is characterized by heightened geopolitical exposure, persistent technological innovation requirements, and stringent risk governance, making the identification of firm-level growth drivers particularly critical(Gheorghe & Panazan, 2024).Using a balanced panel dataset of 74 defense systems firms operating across Asia over the observation period, this study applies panel data regression based on the Fixed Effects Model (FEM), complemented by mediation analysis to assess the indirect role of leverage(Sommet, 2025).The empirical findings indicate that managerial ownership and investment exert positive and statistically significant effects on firm growth. R&D intensity also demonstrates a positive association with firm growth, underscoring the strategic importance of innovation in sustaining competitive advantage within the defense industry(Nel et al., 2025). In contrast, financial risk does not show a significant impact on firm growth, suggesting the presence of effective risk management and institutional buffering mechanisms in defense firms. Moreover, leverage partially mediates the relationships between R&D and firm growth as well as between investment and firm growth, while its mediating role in other relationships is not statistically supported(Xia & Wei, 2025). This study offers novel empirical evidence by explicitly modeling leverage as an internal financial transmission mechanism linking innovation and investment to firm growth within a strategically regulated defense industry an aspect that remains underexplored in prior growth and capital structure literature(Wu et al., 2025). By focusing on Asian defense systems firms, this research extends existing evidence beyond conventional manufacturing or civilian high-technology sectors. The findings contribute to a more nuanced understanding of growth dynamics in defense-related industries and provide policy-relevant insights into ownership design, innovation financing, and financial governance under geopolitical constraints(Anderson & Luiz, 2025)
Analysis Of Demand Forecasting For Top Sales Products During The Month Of Ramadan In The Frozen Dairy Category Using The Single Exponential Smoothing (SES), Single Moving Average (SMA), And Double Moving Average (DMA) Methods
Get PDFDemand patterns tend to change when entering seasonal periods such as Ramadan, so accurate demand forecasting is needed to ensure that the supply chain runs optimally. Hypermart Pakuwon Mall Yogyakarta experienced out of stock and overstock for several of its products at the start of Ramadan, indicating that more accurate forecasting results are needed to prevent this from happening again. This study aims to find the best demand forecasting method for Hypermart Pakuwon Mall Yogyakarta. This study compares demand forecasting methods for top-selling dairy frozen products during Ramadan using the Single Exponential Smoothing (SES), Single Moving Average (SMA), and Double Moving Average (DMA) methods. The forecasting results of each method are then measured using Mean Absolute Percentage Error (MAPE). If a forecasting method produces the smallest MAPE value, it can be said to be the best forecasting method. The results show that the Double Moving Average Order 12 method has the smallest MAPE value of 17.36%. In this case, the Double Moving Average Order 12 method is the best 2 method to use for forecasting co
Factors Influencing Turnover Intention Among Generation Z Employees in Financial Companies
No full textGeneration Z presents unique challenges for organizations, especially in the financial sector, with high expectations for work-life balance, flexibility, and individual recognition. This study aims to identify factors influencing turnover intention among Generation Z employees in financial companies. The research methodology involves a literature review using a bibliometric approach with VOSviewer. A total of 23 articles were selected from 65 articles based on inclusion criteria. The analysis results indicate that the main factors driving turnover intention are job insecurity, role overload, work-life balance, work environment, and leadership style. Generation Z is more sensitive to job insecurity and excessive workloads, affecting their loyalty to companies. Strategies such as flexible working hours, hybrid work policies, and structured career development can help reduce turnover intention. This study provides managerial insights suggesting that companies need to adopt more adaptive approaches, including enhancing communication, creating inclusive work environments, and building strong employer branding. The implications of this research are relevant in helping financial companies improve employee retention and create long-term operational stability
The Influence of Entrepreneurial Knowledge, Entrepreneurial Motivation, and Commitment on Entrepreneurial Intentions of Makassar State University Students
No full textThe research was conducted with the aim of knowing whether there is an influence between entrepreneurial knowledge, entrepreneurial motivation, and commitment to student entrepreneurial intentions, especially in the Economics Education Study Program, Faculty of Economics and Business, Makassar State University. This research uses a quantitative approach with multiple regression data analysis techniques. Data collection techniques through questionnaires and literature study. The results showed that (1) the entrepreneurial knowledge variable had a positive and significant effect on students' entrepreneurial intentions; (2) the variable of entrepreneurial motivation has a positive and significant influence on students' entrepreneurial intentions; (3) the commitment variable also has a positive and significant influence on students' entrepreneurial intentions; (4) entrepreneurial knowledge, entrepreneurial motivation, and commitment have a simultaneous influence on students' entrepreneurial intentions in the Economics Education study program, Faculty of Economics and Business, Makassar State University. In addition, it is known that the entrepreneurial intention factor (Y) of students is 64.7% influenced by entrepreneurial knowledge (X1), entrepreneurial motivation (X2), and commitment (X3). The remaining 35.3% is influenced by other variables outside of the research conducted, such as: family factors, environment, personal values, gender and age
Thingking's Metaphorical Learning Model to Improve Reflective Thinking Skills in Mathematics
No full textThe ability of PGSD study program students in elementary school mathematics learning courses is still lacking, especially in reflective thinking skills. To overcome this, efforts are needed to improve students' reflective thinking skills; therefore, this article describes efforts to enhance reflective thinking skills with the metaphorical thinking learning model, learning that emphasizes students' activities to think metaphorically in finding an idea to link problems in questions with everyday experiences, metaphorical thinking is a model that bridges abstract concepts into more concrete things, Metaphorical thinking is a thinking process that uses metaphors to understand a metaphorical thinking concept called metaphorming, it is concluded that this study shows that the metaphorical thinking learning model improves reflective thinking skills in mathematics
Tourism Management Strategies: Towards Sustainable Development Of The Tourism Component
No full textThe aim of this research is to examine the management strategy of natural tourism destinations in Palopo City through strengthening the tourism component as a sustainable environment. The research's distinctive advantage lies in its systems approach that integrates tourism components with environmental conservation imperatives, using qualitative methods, multi-stakeholder perspectives, and the development of integrated sustainability indicators. The objective of this research is to identify natural tourism destination management strategies in Palopo City through strengthening tourism components oriented toward environmental conservation, analyzing ecological characteristics and potential, evaluating existing conditions of tourism components, and formulating adaptive management strategy models. This research employs a qualitative approach with case study design, data collection techniques through in-depth interviews with 8 informants, observation, literature review, and focus group discussions to explore three tourism destinations: Labombo Beach, Kambo Hill, and Batu Papan Springs. Research findings reveal inhibiting factors including limited publication, overlapping authorities, low conservation awareness, and inadequate infrastructur
Students' Perception of Business Incubators In Increasing Interest in Business at Makassar Tourism Polytechnic
No full textThis study aims to explore students' perceptions of the Business Incubator at Makassar Tourism Polytechnic in increasing entrepreneurial interest. Using a qualitative approach, data were collected through interviews, observation, and documentation. The results show that most students are aware of the incubator, but their understanding varies. Students actively involved in the program benefit from training, mentoring, and business networking, which foster their entrepreneurial interest. However, challenges such as lack of information, limited time, and fear of failure remain. The business incubator is considered important in shaping students' interest and readiness for entrepreneurship
Innovation Strategy Through E-Commerce Utilization in Increasing MSMEs in the Digital Era in the Niar Chips Business
No full textThe development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to innovate in maintaining and increasing competitiveness. This study aims to explore innovation strategies through the use of e-commerce in improving the performance and market reach of MSMEs, with a case study on Niar's Kripik Business. The method used is descriptive qualitative with data collection techniques through in-depth interviews, observation, and documentation. The results of the study show that Niar Kripik has succeeded in utilizing e-commerce platforms such as Shopee, Tokopedia, and social media as a digital marketing strategy. Innovation is carried out through product repackaging, digitalization of promotions, and improving customer service. These findings reinforce the importance of technology adaptation in the sustainable development of MSMEs in the digital era
Social Rehabilitation of Children Through Basic Needs Services in Social Services Department, DKI Jakarta Province
No full textThis study aims to describe the efforts and challenges of social rehabilitation services for children through basic needs fulfillment programs in the Special Capital Region of Jakarta, Indonesia. A qualitative approach with a descriptive research design was employed to provide a detailed and contextual understanding of the phenomenon. A total of 14 informants were selected using purposive sampling based on Neuman (2014), consisting of policymakers, social rehabilitation practitioners (foster parents, social workers, psychologists), and service recipients (institutionalized children and care leavers). The findings reveal that social rehabilitation efforts include: (1) capacity-building services for children through physical guidance, psychosocial support, spiritual guidance, life skills training, and self-actualization support; (2) services to fulfill children's rights such as basic needs provision, accessibility services, caregiving, social advocacy, and family tracing; (3) pre-termination guidance including career development and support for higher education; (4) institutional strengthening through child protection policies, multidisciplinary approaches, human resource management, and institutional standards; and (5) termination processes such as family reunification and referrals to other care institutions. These efforts have successfully met the goals of social rehabilitation as outlined by Wallace (2023), enabling children to reintegrate and participate in education, employment, and social roles within their families and communities