Articles

The Influence of Expertise, Time of Assignment and Audit Stages on the Audit Quality of Internal Government Supervisory Apparatus (APIP) at Inspektorat throughout Aceh

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The purpose of this research is to determine the influence of APIP’s expertise, APIP’s time of assignment and audit stages, namely the planning stage, implementation or supervision stage, and reporting stage on audit quality of Inspektorat throughout Aceh. The populations in this research are all APIPs at Inspektorat throughout Aceh, with a total of 23 regional inspektorat through Aceh. The samples in this research are censuses, cosisting of 23 regional Inspektorat with a total of 665 auditors spread across 23 regional Inspektorat throughout Aceh serve as samples with the sampling method used in this research namely random stratified sampling. The number of respondents in this research are 182 auditors from 23 regional Inspektorat throughout Aceh. Data analysis in this research is carried out by evaluating the measurement model (outer model) and structural modeling (inner model) using the Structural Equation Model (SEM) while the analysis of the research data carried out using the Partial Least Square (PLS) approach. The result of the research shows that expertise, time of assignment, and audit stages have a positive and significant effect on audit quality in Inspektorat throughout Aceh. Expertise has a positive and significant effect on audit quality in Inspektorat throughout Aceh. Time of assignment has a positive and significant effect on audit quality at Inspektorat throughout Aceh. and audit stages have a positive and significant effect on audit quality at Inspektorat throughout Aceh. The implications of the results of this reserach are hoped to be a benchmark for inspectors and decision makers in an effort to improve audit quality are expected to increase the number of auditors with JFA Certificate and have them participate in Education/Training and Techincal Guidance in the field of supervision so that Internal Government Supervisory Apparatus has a high comptency in producing quality audits.

The Influence of Social Media Endorsement on Customer Purchase Decision

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Celebrity social media endorsement has become a popular marketing strategy over the last decade. However, it is not always effective in the consumer purchase decision process. Sometimes, it brings adverse effects to the brand and product due to the wrong selection of celebrity figures. and for MSME who have limited capital, it is very important to effectively choose celebrities on social media for endorsement so that marketing strategies carried out result in consumer purchase decisions. Therefore, this research aimed to investigate three variables that related to celebrity social media endorsement but had the most significant influence on purchase decisions. Among others: expertise, trustworthiness, and attractiveness so it can be used by marketers or MSME as an insight. This research used a quantitative method to collect the data; there were 205 respondents as a sample. The data will be analyzed with inner and outer models and calculated with PLS statistics. The findings revealed that all variables, including expertise, trustworthiness, and attractiveness, have a positive influence on purchase decisions. However, it is only trustworthiness and attractiveness that have significant influence, with the p-values of trustworthiness (0.042  0.050) and a coefficient obtained of 0.175, which means they have a positive and significant influence also p-values of attractiveness (0.000  0.050) with a coefficient obtained of 0,647, which means a positive and significant influence and expertise had an insignificant influence on purchase decisions with p-values (0.843 > 0.050) and a coefficient of 0.014, which means it had a positive and insignificant influence on purchase decisions. This research has come to the conclusion that MSME may consider applying celebrity social media endorsements to their campaigns, but they must take into account the variables that have a significant influence on the purchase decision. Particularly attractiveness, which had the most significant influence.