scholarly journals PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY

2018 ◽  
Vol 4 (2) ◽  
pp. 168
Author(s):  
Felia Nawang Wulan ◽  
Arif Sapta Yuniarto
Keyword(s):  
Regression Analysis ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Processing Methods ◽  
Purposive Sampling ◽  
Data Processing Methods

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.

scholarly journals PENGARUH DER, ROA, NPM DAN EPS TERHADAP UNDERPRICING

2021 ◽  
Vol 4 (1) ◽  
pp. 390-396
Author(s):  
Meutia Octafian ◽  
Anita Wijayanti ◽  
Endang Masitoh
Keyword(s):  
Regression Analysis ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Initial Public Offering ◽  
Sampling Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Public Offering ◽  
Data Processing Methods

This study aims to look at the effect of each variable (DER, ROA, NPM, EPS) on underpricing in companies conducting an initial public offering on the Stock Exchange in 2016-2018. Testing is done by using a sample of 31 companies that conducted an initial public offering listed on the Indonesia Stock Exchange in 2016 -2018, using purposive sampling method. Data processing methods use SPSS with descriptive tests, classic assumption tests, and in the measurement of hypotheses using multiple regression analysis. The results in this study address the influence of ROA and EPS on underpricing, while DER and NPM have no effect on underpricing. It is expected that this research can be used as a material consideration for investors in analyzing financial statements that will be used as a reference in investing, while for academics can add knowledge related to the influence of several fundamental factors on underpricing.

scholarly journals The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province

2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
And Performance ◽  
And Training

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi.

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Feny Widyawati ◽  
Sukhemi Sukhemi
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Moral Development ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Dysfunctional Behavior ◽  
And Gender ◽  
Positive Effect

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.

scholarly journals THE EFFECTS OF COMMUNICATION, WORK ENVIRONMENT AND WORK DISCIPLINE ON THE PERFORMANCE OF VILLAGE OFFICERS IN KROYA SUB-DISTRICT CILACAP REGENCY

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Hermin Endratno ◽  
Fahmi Afrizal
Keyword(s):  
Regression Analysis ◽  
Work Environment ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Communication Work

The purpose of this study is to examine the effect of communication, work environment and work discipline on the performance of village officers in Kroya District, Cilacap Regency. The sampling technique in this study was done by purposive sampling method. Multiple regression analysis was used to analyze the data. The results of the analysis indicate that the variables of communication, work environment and work discipline significantly affect the performance of village officers in the Kroya Sub-district, Cilacap Regency.Keywords: Communication, Work Environment, Work Discipline, Performance

scholarly journals PENGARUH SKEPTISME, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu)

2019 ◽  
Vol 7 (3) ◽  
pp. 35-52
Author(s):  
Wiwien Maryani ◽  
Fitrawati Ilyas
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Self Efficacy ◽  
Sampling Method ◽  
Positive Influence ◽  
Primary Data ◽  
Purposive Sampling ◽  
Audit Judgment

This study aimed to examine the effect of skepticism, the experience of auditors, and self-efficacy on audit judgment. This research used primary data obtained by distributing questionnaires to the auditors who worked at BPKP Bengkulu province. The sample was selected using a purposive sampling method. 60 questionnaires were distributed to respondents (sample), but only 52 questionnaires that can be analyzed or processed. The study used Multiple Regression Analysis. The results showed that skepticism, the experience of auditors and self-efficacy has a positive influence on audit judgment. The results of this study are expected to be taken into consideration for the representative offices Financial and Development Supervisory Agency (BPKP) Bengkulu Province to give more attention about the importance of skepticism, the experience of auditors and self-efficacy affecting the audit judgment.Keywords: Skepticism, experience of auditor, self efficacy, and audit judgment.

scholarly journals Pengaruh intensi, pengalaman menggunakan internet, kondisi pemfasilitasan, dan undang undang informasi & transaksi elektronik No. 11/2008 terhadap cybercrime

2011 ◽  
Vol 1 (1) ◽  
pp. 69
Author(s):  
Achmad Syaiful Hidayat Anwar
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Survey Methods ◽  
The Internet ◽  
Cluster Sampling ◽  
Purposive Sampling ◽  
Internet Users ◽  
Facilitating Conditions

The aims of this research is to test the influence of intension, experience using the internet, facilitating conditions and undang-undang Informasi & Transaksi Elektronik (ITE) No. 11/2008 on cybercrime. This research uses survey methods. Cluster sampling and purposive sampling method are used to determine research sample. The respondents are internet users who use the internet at warnet and are located in Yogya- karta, Surabaya and Malang. Some 300 questionnaires have been distributed and received back. A total of 291 questionnaires revealed to be analyzed by using multiple regression analysis. Based on the analysis results can be concluded that intention, experience using the Internet, facilitating conditions and UU ITE No. 11/2008 positively influence the occurrence of cybercrime. For further research, it is advisable to increase research variables also affect the occurrence of cybercrime, among others, and increase the number of samples. It aims to obtain research results more representative so that results can be generalized. Keywords: cybercrime, internet, UU ITE No. 11/2008

Faktor-Faktor yang Mempengaruhi Whistleblowing Intention dengan Retaliasi Sebagai Variabel Moderasi

Akuntabilitas ◽  
2021 ◽  
Vol 14 (1) ◽  
pp. 43-60
Author(s):  
Nurul Yahya ◽  
Fitri Damayanti
Keyword(s):  
Regression Analysis ◽  
Data Processing ◽  
Multiple Regression ◽  
Professional Commitment ◽  
Work Safety ◽  
Processing Methods ◽  
The Public ◽  
The Law ◽  
Whistleblowing Intention ◽  
Data Processing Methods

Whistleblowing is an implementing regulation by employees regarding information that is believed to violate the law, practice or professional statement, or related to procedural errors, violations, authority, or endangering the public and work safety. The purpose of this research to examine the effect of machiavellian nature, professional commitment, and seriousness of the offense to the whistleblowing intention of tax employee with moderated by retaliation variables. This research was conducted on tax employees who work at Pratama Tax Office in South Jakarta region and Bekasi with 95 respondents. The data processing methods used by researcher are the multiple regression and moderate regression analysis. The results of this research showed that machiavellian nature, commitment professional and seriousness of the offense has significant effect toward the whistleblowing intention both partially and simultaneously. Furthermore, retaliation can’t be a moderating for machiavellian nature and commitment professional toward the whistleblowing intention. But the retaliation can be a moderating for seriousness of the offense toward the whistleblowing intention.

scholarly journals PENGARUH LEVERAGE DAN LIKUIDITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN ROKOK TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE

2020 ◽  
Vol 1 (1) ◽  
pp. 190-197
Author(s):  
Sofi Sani Safitri ◽  
Sigit Prihanto Utomo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Purposive Sampling

This study aims to test the effects of leverage and liquidity on accounting conservatism, this research uses secondary data. Sample of this research is cigarette company from the Indonesian Stock Exchange in 2013-2018. Samples were collected by using purposive sampling method and resulting two companies to be the samples. The observations using descriptive statistic, a test of classical assumption, and multiple regression analysis. This study conclused that independent leverage variabel and liquidity has simultaneously effect to accounting conservatism, and leverage hasn’t effect significantly to accounting conservatism.

scholarly journals Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Pengalaman Audit Terhadap Audit Judgement

2020 ◽  
Vol 2 (4) ◽  
pp. 3755-3770
Author(s):  
Pinta Yunanico Pramuditha ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sample Selection ◽  
Purposive Sampling ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment

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