Pengaruh Independensi, Kompetensi, Due Professional Care, dan Etika terhadap Kualitas Audit (Studi Empiris pada KAP di Kota Malang)

Audit merupakan serangkaian proses yang dilakukan oleh auditor untuk mendapatkan bukti akurat mengenai aktivitas ekonomi suatu entitas. Sebuah perusahaan dalam hal ini sangat membutuhkan jasa audit, khususnya bagi perusahaan-perusahaan yang sudah go public. Hal tersebut dilakukan karena dapat menambah kredibilitas laporan keuangan yang telah mereka sajikan, sehingga laporan tersebut dapat dipercaya untuk kepentingan pihak eksternal seperti pemegang saham, kreditor, dan pemerintah. Kualitas audit merupakan segala kemungkinan dimana auditor pada saat mengaudit laporan keuangan klien dapat menemukan pelanggaran yang terjadi dalam sistem akuntansi klien dan melaporkannya dalam bentuk laporan keuangan auditan, dimana dalam melaksanakan tugasnya tersebut auditor berpedoman pada standar audit dan kode etik akuntan publik yang relevan (Agusti dan Pratiwi, 2013). Namun, dalam praktiknya terdapat faktor-faktor yang dapat memengaruhi kualitas audit, diantara faktor-faktor tersebut adalah seperti independensi, kompetensi, due professional care, dan etika. Tujuan dari penelitian ini adalah untuk menguji pengaruh independensi, kompetensi, due profesional care, dan etika terhadap kualitas audit baik secara parsial maupun simultan. Serta untuk menguji variabel manakah yang paling berpengaruh terhadap kualitas audit. Sampel dalam penelitian ini adalah auditor yang bekerja pada KAP di Kota Malang dengan kriteria tertentu, sehingga menghasilkan sebanyak 95 sampel. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda, yang sebelumnya dilakukan uji validitas, reliabilitas, multikoleaniritas, heteroskedastisitas, dan normalitas atas data yang telah diperoleh melalui penyebaran kuesioner. Hasil analisis penelitian menunjukkan bahwa independensi, kompetensi, due professional care, dan etika berpengaruh secara parsial dan simultan terhadap kualitas audit. Pada penelitian ini variabel yang paling berpengaruh terhadap kualitas audit adalah variabel kompetensi

Work-life balance : experiences of professional working mothers

Nowadays, Malaysian women who participate in workplace have increased throughout the year. The increasing numbers of the woman in workplace cause the issue of work life balance as important task around woman in Malaysia. This study explored the experiences of professional working mothers on work life balance among work, family and selves in the context of both public and private sector in Sarawak. The sample included 7 professional working mothers; ranging from 35 to 46 years of age, having at least two children. The researchers used the interview technique for collecting the data. Qualitative semi structured interview were audio-taped. An interview inventory was prepared beforehand and its validity was checked in consultation with the research supervisor and other experts in the university. The study showed that professional working mothers are related to work life balance issues and responsible in performing their domestic and professional roles, besides individual role. The proper integration of both roles will succeed with the stipulation of flexibility from organization. Based on the findings, reasons that lead professional working mothers quit work due to family and work matters. Different ways on balancing the work, family and individual roles is crucial for professional mothers to gain satisfaction with their career. The response rate from the sample was low, fortunately rich and contextual information which was received during interviews, overcome these flaws. Some of the females from the targeted population were somewhat reluctant to give the audio taped interviews. This paper contributes to the earlier research made in this area, study explored what type of hindrance or support a working mother acquired from organization and family and how to integrate both in present circumstances

Proactive behaviour as a mediator in the relationship between quality of work life career

Achieving career success among employees is a primary concern for both individuals and organisations. Career success acts as a powerful motivator for one to advance great progress, such as improving his or her job performance and achieving more success. Quality of work life is in accordance with various needs of individuals’ well-beings in the workplace, which may promote career success. Additionally, instead of having knowledge and skills required, individuals should possess positive personalities and right attitude to ensure that they always exert their best endeavours to achieve career success. This study examined the mediating effect of proactive behavior on the relationship between quality of work life and career success. Self-administered surveys were employed for data collection among 304 married academicians from two selected Public Institutions of Higher Learning. Data were analysed by using Analysis Moment of Structures Software (AMOS) for Structural Equation Modelling (SEM). Results indicated that a partial mediation effect of proactive behaviour was established on the relationship between quality of work life and career success. It can be concluded that the quality of work life can positively influence career success among academicians. If they, however, also have proactive behaviour, they will be eagerly urged to achieve higher levels of career success

Kebimbangan Pelajar Sekolah Rendah Luar Bandar di Sarawak Terhadap Pembelajaran Matematik: Penglibatan Ibu Bapa dan Medium Pengajaran

Pencapaian akademik pelajar dipengaruhi oleh aspek luaran, iaitu sokongan pembelajaran dan persekitaran seperti kemudahan asas, peranan ibu bapa dan guru, dan aspek dalaman seperti keupayaan intelektual, daya pemahaman dan penguasaan. Kajian ini bertujuan mengkaji kebimbangan pelajar sekolah rendah luar bandar di Sarawak terhadap pembelajaran matematik. Kajian kualitatif ini menggunakan kaedah temu bual separa berstruktur yang terbahagi kepada dua bahagian iaitu, penglibatan ibu bapa dan medium pengajaran. Data temu bual bersemuka daripada tujuh kumpulan sasaran pelajar sekolah rendah luar bandar di Simunjan dan Serian telah ditranskripsi dan dianalisis menggunakan pendekatan tematik. Penyelidikan berdasarkan kajian kes ini menunjukkan bahawa kebimbangan pelajar terhadap pembelajaran matematik dipengaruhi oleh usaha ibubapa dan aspirasi pendidikan; sokongan pembelajaran; sokongan persekitaran dan bahasa sebagai medium utama dalam pengajaran di sekolah. Menerusi dapatan ini juga dapat dirumuskan bahawa kebimbangan pelajar dapat dikurangkan dengan penglibatan ibu bapa. Di samping itu, penyampaian pengajaran Matematik dalam bahasa Melayu menjadi pilihan pelajar pelbagai etnik kerana ia dapat mengurangkan kebimbangan mereka. Kajian ini memberi implikasi kepada strategi ibu bapa di rumah dan pendekatan guru di sekolah melalui medium pengajaran yang digunakan untuk mengurangkan kebimbangan pelajar pelbagai etnik dalam mata pelajaran Matematik. Kata kunci: Kebimbangan matematik; sekolah rendah; sekolah luar bandar; penglibatan ibu bapa; medium pengajara

Non-Work Behaviour as A Mediator in The Relationship Between Quality of Work Life and Subjective Career Success

Universities are organisations which generate scientific knowledge in contributions to the development of society. University performance is important to be the evaluation on the level of economic development in a country. It is also the ability for the citizens to compete in the global economy which can affect the productivity of the country. Thus, it is necessary to maintain and improve the levels of the quality of work life (QWL) so that academicians serving as the bedrocks of every academic institution are able to exhibit high performance. As a result, this may increase the sustainable economic development. In the case of Malaysia, married academicians often face work and family life conflict due to their multiple roles (Achour, Mohd Yusoff, & Mohd Nor, 2013). It is difficult for married academicians to balance work demands with personal and family responsibilities when they are overloaded with office work and household work and faced spouse-related issues. It becomes even more challenging where they have children. They also face these conflicts when they perceive poor working conditions such as inflexible work schedules and long working hours (Achour et al., 2013). Therefore, the management of academic institutions should introduce specific measures and initiatives to improve the QWL of married academicians in order to assist them to achieve work-life balance and their commitment besides attaining organisational objectives in an effective manner. While previous studies have examined QWL and subjective career success, there is a research gap examining how non work orientation affects the relationship with QWL and subjective career success. Non work behaviour define as an experiences in different spheres of life (e.g., having a career, being a member of a family, engaging in time to pursue personal interests, or community service). This study sought to identify and clarify these relationships. This study examined the relationship between the quality of work life (QWL) and subjective career success through the mediating effect of non-work behaviour (Community, family and personal life). Self-administered surveys were used to collect data from 200 married academicians in selected Public Institutions of Higher Learning in Sarawak. Data was analysed using Analysis of Moment Structures (AMOS) for Structural Equation Modelling (SEM). Results indicated that there were positive significant effects between QWL, non-work orientation, and career success. A partial mediation effect of non-work behaviour was established on the relationship between the QWL and career success. The findings implied that one way to increase the subjective career success of employees is through the provision of flexible policies that allow employees to participate in community work, attend to family matters and time off for personal development. These results will be important to the management of academic institutions and human resources practitioners who are interested in enhancing the career success of married academicians

An integrated model of enhanced analytic hierarchy process and system dynamics to evaluate anti-smoking strategies

Tobacco use has become a controversial topic in recent years. It all begins with a tremendous increase in the number of premature mortalities worldwide. In response, the World Health Organisation (WHO) has enacted a treaty, namely the Framework Convention on Tobacco Control (FCTC). This treaty represents a set of strategies for controlling tobacco use and reducing smoking prevalence which covers (i) packaging and labelling, (ii) pricing and taxation, (iii) tobacco advertising, promotion, and sponsorship, (iv) smoke-free legislation, and (v) education, communication, and public awareness. Through these strategies, Malaysia set a target to achieve tobacco endgame by 2045, with a smoking prevalence of less than 0.05. Despite various antismoking strategies that have been implemented, smoking is still deemed the leading cause of preventable death. Focusing on this issue, previous studies have been utilising various modelling approach. However, these stand-alone methods have some shortcomings and can be improved by the integration approaches. Hence, this research aims to develop an integrated model that utilises the Enhanced Analytic Hierarchy Process (EAHP) and System Dynamics (SD) techniques in evaluating the impact of anti-smoking strategy towards reducing smoking prevalence. In this study, the synergy between prioritisation and simulation is highlighted, and the integrated model is known as the EAHPSD model. Identifying the driving forces of the smoking habit and evaluating the dominant effect of the anti-smoking strategy in reducing smoking prevalence is a crucial step to see Malaysia’s level of progress in the global battle against the world’s most important preventable health risk. As a result, the integrated EAHPSD model provides a beneficial guide to the authorities by suggesting that the education, communication, and public awareness activities are best to be implemented by focusing on the psychosocial aspects within society. Consequently, the suitable strategy of tobacco control activities for reducing smoking prevalence in Malaysia was identified