This study a aims to analyze the effect of competence on auditor performance, to analyze the effect of compensation on auditor performance on auditor performance, to analyze the effect of moderation on the einfluence off competence on auditor performance and to analyze the effect of moderation on the influence of compensation on a auditor a performance. This are search was aconducted at auditor of public accountant office in Bali Province with respondent amount 67 auditor. Methods off data collectione using survey methodewith questionnaire technique.Data analysise technique use demoderation regression analysis technique. The results showed that competence has a positive and significant effect on auditor performance, compensation has positive and significant influence on auditor performance. While the effect of moderation on professional skepticism reinforces the influence of competence on the performance of auditors, as well as the moderate effects of professional skepticism reinforces the compensatory effect of auditor performance.
This study aims to analyze the mediating role of risk perception on the effect of financial literacy to entrepreneurial orientation. From a total population of 32,026 MSMEs in Denpasar, 244 samples were taken through purposive sampling. Data were collected through the administration of Financial Literacy Instruments (rxx=0.639-0.891; r=0.974), Risk Perception Instruments (rxx=0.873-0.956; r=0.989), and Entrepreneurship Orientation Instruments (rxx=0.894-0.988; r=0.988). According to data analysis with Partial Least Square (PLS), it was found that financial literacy significantly affects entrepreneurial orientation; financial literacy significantly influences risk perception; risk perception significantly influences entrepreneurial orientation; and risk perception partially mediates the effect of financial literacy to entrepreneurial orientation in MSMEs in Denpasar. It was found that 49.8% of the variation in the entrepreneurial orientation variable is explained by financial literacy and risk perception variables, while the remaining 50.2% is contribution of other variables outside this research. Keyword: risk perception, financial literacy, entrepreneurship orientation, MSME
Restrictions on social activities during the Covid-19 pandemic have made students have more free time at home. To fill their free time, students become more diligent in seeking information digitally, one of which is about investment and stocks. Digital literacy and investment motivation make students have an interest in investing. The awareness of students as the younger generation to invest arises because they see that most people struggle not to have investment funds when they lose their jobs during the pandemic. This research aims to determine the effect of investment motivation and digital literacy on investment interest among university students. The samples were 380 students of the Faculty of Economics and Business, Universitas Mahasaraswati Denpasar, were obtained using the stratified random sampling method. Data were analyzed using Multiple Linear Regression Analysis. The result showed that investment motivation and digital literacy significantly affected investment interest (sig. 0.00; Adjusted R 2 = 0.475). According to the result, investment interest will be increased if students have higher investment motivation and digital literacy.
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