The purpose of this study was to analyze the factors of accounting expertise, new literacy, and motivation on the job readiness of prospective accountants in the Covid-19 pandemic era. This research was conducted at Universities spread across Bali which have A & B accredited Accounting Study Programs in 2021. The number of samples used was 93. Data was collected by distributing questionnaires. The data analysis technique in this study used multiple linear regression analysis with the Smart-PLS tool. The results of the study prove that Accounting Skills have a positive and significant effect on job readiness. New Literacy has a positive and significant effect on job readiness. Motivation has a positive and significant effect on accounting expertise on job readiness. Motivation has a negative and insignificant effect with new literacy on work readiness. Keywords: Accounting Skills; New Literacy; Motivation; Working Readiness.
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kompetensi, pengalaman kerja, gaya kepemimpinan dan lingkungan kerja pada kualitas audit. Teori yang digunakan dalam penelitian ini adalah teori keagenan, teori motivasi dan teori atribusi. Populasi dalam penelitian ini adalah staf sdm inspektorat dan staf jabatan fungsional auditor sebanyak 53 orang yang ada di Kantor Inspektorat Kabupaten Tabanan. Jumlah sampel yang digunakan sebanyak 33 responden dengan metode purposive sampling. Metode pengumpulan data menggunakan kuisioner. Teknik analisis data yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi linier berganda dengan program SPSS. Hasil analisis menunjukkan bahwa kompetensi, pengalaman kerja, gaya kepemimpinan dan lingkungan kerja berpengaruh positif terhadap kualitas audit. Untuk meningkatkan kualitas audit penting untuk memperhatikan faktor-faktor yang dapat mempengaruhi seperti faktor ekternal maupun internal, agar apa yang dihasilkan sesuai dengan tujuan organisasi dan bersifat efisien. Kata kunci: kompetensi, pengalaman kerja, gaya kepemimpinan, lingkungan kerja, dan kualitas audit
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