scholarly journals The Effect of Work Experience, Motivation, and Culture on Auditor Performance Mediated by Self Efficacy

2021 ◽  
Vol 58 (1) ◽  
pp. 474-489
Author(s):  
Asri Usman, Andi Kusumawati, Arifuddin Mannan
Keyword(s):  
Multiple Regression ◽  
Work Experience ◽  
Self Efficacy ◽  
Sampling Method ◽  
Survey Instrument ◽  
Quantitative Approach ◽  
Purposive Sampling ◽  
Regression Methods ◽  
Culture Influence

This study aims to examine the effect of work experience, motivation, and culture on auditor performance by mediating self efficacy. This study uses a quantitative approach. This research was conducted at the Inspectorate of Maros Regency and the Inspectorate of Makassar City. Data obtained using the survey instrument method used in the form of a questionnaire. The research sample of 60 respondents who in the sample using a purposive sampling method. Data were analyzed using multiple regression methods. The results showed that (1) work experience influenced auditor performance; (2) motivation affects the auditor's performance; (3) culture influences auditor performance; and (4) work experience, motivation, and culture influence the auditor's performance which is mediated by self efficacy.

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.

KEPUTUSAN PEMBELIAN PRODUK SAPA KOPI MENGGUNAKAN E-COMMERCE PADA LAYANAN PESAN ANTAR BERBASIS OJEK ONLINE

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Jati Prastyo ◽  
Bambang Mursito ◽  
Istiqomah Istiqomah
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Purchasing Decisions ◽  
Purposive Sampling ◽  
Delivery Service ◽  
Motorcycle Taxi

The purpose of this study is to examine purchasing decisions through online applications (e-commerce) on an online motorcycle taxi-based delivery service. This study uses a quantitative approach, namely by collecting data from respondents using a questionnaire. The number of samples is 100 people, calculated using the Slovin formula for buyers for three months. The sampling technique uses purposive sampling on consumers who have bought Sapa Kopi products through the Grabfood application. In testing multiple regression analysis using SPSS version 21, the calculated F value of 64.530 (p> 3.09) and a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.017 (p

scholarly journals Memulihkan Penerimaan Pajak Pasca Pandemi Covid-19

2020 ◽  
Vol 4 (1) ◽  
pp. 21-28
Author(s):  
Charoline Cheisviyanny
Keyword(s):  
Sampling Method ◽  
Quantitative Approach ◽  
Annual Reports ◽  
Tax Revenue ◽  
Purposive Sampling ◽  
Tax Audit ◽  
Withholding Tax

This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy. This research is an explorative research with a quantitative approach. The data used was the annual reports of companies listed in BEI. This research used purposive sampling method to select samples and got 219 samples for 2017 and 217 samples for 2018. The proposed suggestions in recovering tax revenue are: (1) optimalization of withholding tax mechanism, (2) final tax imposition for non SMEs, and (3) reduction of tax audit and tax dispute. These suggestions need further dan depth review before implemented.

scholarly journals KESADARAN MEREK MENINGKAT KARENA PERIKLANAN DAN HUBUNGAN MASYARAKAT (Studi Pada Konsumen Maskapai Penerbangan Citilink)

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Agung Rachmadi S
Keyword(s):  
Public Relations ◽  
Multiple Regression ◽  
Quantitative Research ◽  
Sampling Method ◽  
Sampling Technique ◽  
Brand Awareness ◽  
Purposive Sampling ◽  
Descriptive Research ◽  
Study Researcher

In this study, researcher aims to discuss about advertising and public relations as tools to create brand awareness on Citilink Airlines. This study was a quantitative research appertaining descriptive research. Sampling technique in this study was nonprobability sampling with purposive sampling method with 100 respondents who stay in Malang Raya and respondents must be more than 17 years old and stay in Malang for long periode of time or just for awhile and know Citilink Airlines. Analyze tool of data which used was multiple regression analyze. The results of this study is advertising and public relations have significant effect on brand awareness as parsial

scholarly journals Faktor-Faktor yang Memengaruhi Instrumen Pengendalian Akuntansi Manajemen dan Dampaknya terhadap Perkembangan Batik di Kabupaten Pamekasan

2020 ◽  
Vol 11 (2) ◽  
pp. 91-102
Author(s):  
Nurhayati Nurhayati ◽  
Nita Octarina
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Sampling Method ◽  
Management Accounting ◽  
Business Development ◽  
Quantitative Approach ◽  
Business Success ◽  
Distribution Analysis ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to determine what factors influence the use of management accounting in Batik SMEs in Pamekasan Regency and how it influences the use of management accounting applications related to control instruments. This research method uses a quantitative approach. The population in this study is the owner of batik SMEs in Pamekasan Regency. The sample was determined using a purposive sampling method with a total of 44 respondents. Data collection was done byinterview techniques and questionnaire distribution. Analysis of the data used in this study is SEM-PLS using the SMARTPLS 3.0 application. The results showed that education and financing did not affect the use of management accounting related to control instruments, whereas accounting training and business scale influenced the use of management accounting related to control instruments. The effect of the use of management accounting on batik SMEs in Pamekasan Regency has a positive effect on business development. After applying management accounting, SME owners can carry out planning and supervision in the operations of SMEs, in other words management accounting strongly supports business success.

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 PENGARUH STRUKTUR PENGENDALIAN INTERNAL, TATA KELOLA DAN ANALISIS RISIKO KEUANGAN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA KOPERASI SIMPAN PINJAM DI KABUPATEN ACEH BESAR

2020 ◽  
Vol 5 (4) ◽  
pp. 551-559
Author(s):  
Suci Hariyati ◽  
Fazli Syam BZ
Keyword(s):  
Risk Analysis ◽  
Internal Control ◽  
Financial Risk ◽  
Sampling Method ◽  
Control Structure ◽  
Quantitative Approach ◽  
Primary Data ◽  
Control Structures ◽  
Purposive Sampling ◽  
Savings And Loan

The purpose of this study was to determine the effect of internal control structures, governance, and financial risk analysis on the effectiveness of credit distribution to savings and loan cooperatives in Aceh Besar District. The data used in this study are primary data using a quantitative approach. This study uses purposive sampling method in determining the sample, and there are 10 cooperatives that become samples that meet the criteria.Based on the research results, it shows that the structure of internal control, governance, and financial risk analysis together has a significant effect on the effectiveness of lending. The magnitude of the influence of internal control, governance and financial risk analysis on the effectiveness of lending was 63.8%. The internal control structure has a significant effect on the effectiveness of lending. Governance does not have a significant effect on the effectiveness of lending. Financial risk analysis has no significant effect on the effectiveness of lending

scholarly journals Peran Tax Planning dan Konsultan Pajak

2020 ◽  
Vol 2 (1) ◽  
pp. 81-96
Author(s):  
Willi Fatimaleha ◽  
Anna Sofia Atichasari ◽  
Eso Hernawan ◽  
Ni’matullah Ni’matullah
Keyword(s):  
Multiple Regression ◽  
Analytical Method ◽  
Income Tax ◽  
Sampling Method ◽  
Sampling Technique ◽  
Tax Planning ◽  
Corporate Income Tax ◽  
Research Needs ◽  
Purposive Sampling ◽  
Tax Payments

The study aims to examine the influence of tax planning, and tax consultants on compliance with corporate income tax payments. The sample in this study were 60 respondents with a sampling technique with a purposive sampling method that is by determining certain criteria according to research needs with corporate taxpayers registered in the Tax Office one large taxpayer Jakarta as the respondent. Data was collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this study is the analysis of Multiple Regression. The data in this study were processed using SPSS version 25 software (Statistical Product and Service Solution). The results of this study indicate that tax planning and tax consultants have a positive and significant effect on compliance with corporate income tax payments.

scholarly journals Analisis Prediksi Kebangkrutan Menggunakan Metode Altman (Z-Score) Pada Perusahaan Farmasi (Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011 – 2015)

2017 ◽  
Vol 2 (1) ◽  
pp. 15
Author(s):  
Fitria Wulandari ◽  
Burhanudin Burhanudin ◽  
Rochmi Widayanti
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Quantitative Approach ◽  
Pharmaceutical Companies ◽  
Z Score ◽  
Purposive Sampling

This study aimed to analyze the condition of the company using the Altman Z-Score to predict the potential bankruptcy of the five pharmaceutical companies listed on the Indonesia Stock Exchange in 2011 to 2015. The sampling method  is using purposive sampling with a sample of five pharmaceutical companies. This research is descriptive with quantitative approach. The results showed that: (1)  in 2011 to 2015 the five pharmaceutical companies are in the good category, the number of  Z-Score from all companies are  ≥ 2.99. (2) Moreover  from the five pharmaceutical companies that were analyzed PT Merck Tbk in 2011, 2013 and 2014 had the highest number for Z-Score at 8.45, 6.3 and 5.92. (3) PT Kalbe Farma Tbk in 2012 and 2014 had the highest number for Z Score at 6.08 and 5.91. The results of this study are expected for pharmaceutical companies to maintain liquidity to meet all its obligations so that will interest   investors and creditors. Companies are expected  to manage assets to increase sales and generate profits. 

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

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