ABSTRAKSektor usaha kecil menengah (UKM) memiliki peran penting dalam mendorong pertumbuhan perekonomian Indonesia. Untuk menunjang kinerja UKM, diperlukan adanya orientasi kewirausahaan dan orientasi pasar. Tingkat orientasi kewirausahaan dalam bisnis dapat dilihat dari sejauhmana suatu bisnis/perusahaan berinovasi, mengambil resiko dan bertindak secara proaktif. Tingkat orientasi pasar dapat dilihat dari sejauhmana suatu bisnis/perusahaan fokus pada pelanggan (orientasi pelanggan), memahami pesaing (orientasi pesaing), dan mengintegrasi semua fungsi dalam bisnis/perusahaan untuk menciptakan nilai pelanggan yang unggul. Penelitian ini bertujuan untuk mengetahui pengaruh orientasi kewirausahaan dan orientasi pasar secara bersama-sama terhadap kinerja pada usaha kecil dan menengah sektor ritel, pengaruh orientasi kewirausahaan secara parsial terhadap kinerja pada usaha kecil dan menengah sektor ritel, dan pengaruh orientasi pasar secara parsial terhadap kinerja pada usaha kecil dan menengah sektor ritel. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah non-probability sampling, dengan teknik purposive sampling. Data dianalisis dengan menggunakan metode analisis regresi ganda. Pengujian ABSTRACTThe small and medium business sector (UKM) has an important role in driving the growth of the Indonesian economy. To support the performance of SMEs, an entrepreneurial orientation and a market orientation are needed. The level of entrepreneurial orientation in business can be seen from the extent to which a business / company innovates, takes risks and acts proactively. The level of market orientation can be seen from the extent to which a business / company focuses on customers (customer orientation), understands competitors (competitor orientation), and integrates all functions in the business / company to create superior customer value. This study aims to determine the effect of entrepreneurial orientation and market orientation together on performance in the small and medium sized retail sector, the effect of entrepreneurial orientation partially on performance in the small and medium sized retail sector, and the effect of partial market orientation on performance on businesses small and medium retail sector. The sampling method used in this study is non-probability sampling, with a purposive sampling technique. Data were analyzed using the multiple regression analysis method. Hypothesis testing using the F test and UI t. The results of hypothesis testing show that entrepreneurial orientation and market orientation, both jointly and partially have an influence on performance in the retail and small businesses. The conclusion of this study is that there is an effect of entrepreneurial orientation and market orientation together on the performance of retail and small businesses in the retail sector, there is an effect of entrepreneurial orientation partially on performance in the retail and small businesses, and there is a partial influence of market orientation on performance in the retail and small b...
Audit quality indicators play an important role in maintaining quality during the audit process, with audit quality indicators minimizing violations or fraud. Indonesia uses audit quality indicators published by the Indonesian Association of Certified Public Accountants (IAPI) in accordance with the IAASB International Auditing and Assurance Standards Board (IAASB) audit quality indicators. The method applied in this study is a qualitative descriptive method using secondary data. The results of the study show that IAPI has implemented and adopted several parts of the audit quality framework set by the IAASB. On the other hand, there are several items that are only owned by IAPI itself, such as the span of control of the engagement and the policy of compensation for services.
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