scholarly journals The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

2020 ◽  
Vol 3 (2) ◽  
pp. 139
Author(s):  
Ika Mulyani

<p class="s20"><span class="s14"><span class="bumpedFont15"> </span></span><span class="s19"><span class="bumpedFont15">The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.</span></span></p><p class="s22"><span class="s4"><span class="bumpedFont15">The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination </span></span><span class="s21"><span class="bumpedFont15">(</span></span><span class="s21"><span class="bumpedFont15">, </span></span><span class="s4"><span class="bumpedFont15">and the Statistical test t.</span></span></p><p class="s22"><span class="s4"><span class="bumpedFont15">The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. </span></span><span class="s4"><span class="bumpedFont15">Whereas Audit Fee partially has no significant effect on Audit Quality.</span></span></p>

2021 ◽  
Vol 2 (2) ◽  
pp. 44
Author(s):  
A Razak ◽  
Amrusi Amrusi ◽  
Asmaul Husna ◽  
Musfiana Musfiana ◽  
Achmad Mustofa

This research was conducted with the aim of knowing the level of customer satisfaction at the Black Coffee Shop business in the city of Banda Aceh. This research was conducted using a quantitative approach with descriptive methods. The sampling technique was simple random sampling, where each sample was taken randomly without looking at the strata. By using the Slovin formula, the number of samples in this study was 80 consumers. Analysis of research data using multiple linear regression analysis model which is used to see the effect between product quality and service variables (independent variables) on customer satisfaction (dependent variable). The results of the partial calculation of the variable product quality and service quality have a positive and significant effect on customer satisfaction. Between product quality and service quality, the more dominant quality is product quality. The results of the calculation of the coefficient of determination show that the variables of product quality and service quality can explain the change in customer satisfaction by 62.9%, while the remaining 37.1% is influenced by other factors not discussed in this study.


KEUNIS ◽  
2019 ◽  
Vol 7 (2) ◽  
pp. 5
Author(s):  
Rizka Putri Rumastari ◽  
Aris Sunindyo

This study aims to determine and analyze the effects of service quality, product, price, and place towards the customers satisfaction (Case Study at PT Bank Rakyat Indonesia (Persero) Tbk. Unit Ngesrep Semarang) both simultaneously or partially. The population in this study are all the customers at PT Bank Rakyat Indonesia (Persero) Tbk. Unit Ngesrep Semarang. The data used in the research are primary and secondary data. The sample used of 100 respondents collected through the questionnaire by following the accidental sampling technique. Data analysis model using Multiple Linear Regression Analysis Model. Meanwhile, data analysis techniques use Statistical F Test, Coefficient of Determination Test (Adjusted R Square), and Statistical t Test. The result of the analysis and discussion show that the variables of service quality, product, price, and place simultaneously have a significant effects towards the customers satisfaction at PT Bank Rakyat Indonesia (Persero) Tbk. Unit Ngesrep Semarang. Partially, the variables of service quality, product, price, and place each have a positive and significant effect towards the customer satisfaction at PT Bank Rakyat Indonesia (Persero) Tbk. Unit Ngesrep Semarang.


2021 ◽  
Vol 10 (3) ◽  
pp. 532-542
Author(s):  
Kristanto Setio Hari Purnomo ◽  
Lustono Lustono ◽  
Yuliana Tatik

This study aimed to determine the effect of role conflict, role ambiguity and job stress partially and simultaneously on performance. This research was a quantitative, and data used in this study were primary data with a questionnaire technique. The population in this research are all employees of Baperlitbang Banjarnegara regency, amounting to 51 people. The sampling technique in this research was saturated sampling technique. This study used data analysis in the form of multiple linear regression analysis with SPSS software. The results of this study indicated that role conflict partially had no effect on performance. Partial role ambiguity had a positive and significant effect on performance. Job stress had a negative and significant effect on performance. Meanwhile, role conflict, role ambiguity and job stress simultaneously had a positive effect on performance. Result the coefficient of determination in this study of 36.9% means that performance of Baperlitbang Banjarnegara employees was influenced by role conflict, role ambiuigity and job stress and the rest was influenced by other variables outside the study.


2021 ◽  
Vol 4 (2) ◽  
pp. 136-151
Author(s):  
Mohamad Alfi Amrulloh ◽  
Made Dudy Satyawan

In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.


2016 ◽  
Vol 1 (1) ◽  
pp. 1-19
Author(s):  
Benson Muteti Masila ◽  
Dr. Mike Iravo

Purpose: The purpose of this study was to establish the effect of beneficiary participation on the implementation of sand dam drift projects in Kaiti Sub-County.Methodology: The study used descriptive research design. The target population for the study was all 19, 656 households in Kaiti Sub-County. The sample size was 150 household. The study used simple random sampling to select the household. The households’ heads were the respondents. The study used primary data gathered by use of a structured and semi-structured questionnaire. Descriptive statistics such as, mean and frequencies and inferential statistics, regression and correlation analysis, were used to perform data analysis. A multiple linear regression analysis model was used to test the hypotheses and link the variables.  Results: The findings indicated that there was a positive and a significant relationship between Beneficiaries’ participation in identification of project activities, Beneficiary Commitment, Beneficiary knowledge and Capacity building and the implementation of sand dam drift projects.Unique contribution to theory, practice and policy: The findings of this study are useful to the government in policy formulation on community project involvement.


2019 ◽  
Vol 4 (1) ◽  
pp. 1-19
Author(s):  
Muhammad Riza

This study aims to test and analyze the infl uence of perceptions, preferences, and attitude of teungku dayah on saving behavior in Islamic banks. The independent variables used in this study are perceptions, preferences, and attitudes. The dependent variable used in this study is saving behavior in Islamic banks. This study uses quantitative research methods with a survey approach. The population in this study is tengku dayah in the city of langsa totaling 45 tengku dayah, the sample in this study uses probability sampling technique with the type of sampling simple random sampling while the sample size is obtained from the calculation using the Slovin formula with a 5% error rate of 40 tengku dayah. The data sources in this study are primary data in the form of questionnaires. The data source in this study is primary data. Data analysis techniques used were parametric statistics, with multiple linear regression analysis. Measurement of questionnaires answered by respondents used a Likert scale using Statistical Package for the Social Sciences (SPSS) 22. The results of this study indicate that the perception of teungku dayah on saving behavior in Islamic banks has a positive and signifi cant eff ect. While the preference and attitude variables do not aff ect the savings behavior in Islamic banks. While the value of adjusted R2 is 0.62 which shows the infl uence of the independent variable on the dependent variable that can be explained by the equation model is 62% and the remaining 38% is infl uenced by other factors.


2021 ◽  
Vol 24 (1) ◽  
pp. 14-27
Author(s):  
Andria - Ningsih ◽  
Anneputri Putri Anne ◽  
Eka Hendrayani Hendrayani Een ◽  
Delfi Hurnis Hurnis Delfi ◽  
Fitria Fitria Ia

The purpose of this study was to determine the effect of the average passenger fare, number of passengers and working hours on income. This research was conducted using primary data. By providing a questionnaire statement to the respondent, using a Likert scale measurement. The population in this study were all Gojek drivers in the city of Bukittinggi. The number of samples is 94 people with purposive sampling technique. This study uses multiple linear regression analysis analysis method and uses quantitative analysis, namely the validity and reliability test, classical assumption test, t test and F test and the coefficient of determination test. Keywords: average passenger fare; income; number of passengers; working hours Tujuan penelitian ini adalah untuk mengetahui pengaruh tarif rata-rata penumpang, jumlah penumpang dan jam kerja terhadap pendapatan. Penelitian ini dilakukan menggunakan data primer. Dengan memberikan peryataan kuesioner kepada responden, dengan menggunakan pengukuran Skala Likert. Populasi dalam penelitian ini adalah  seluruh Driver Gojek yang ada di Kota Bukittinggi. jumlah sampel 94 orang dengan teknik Purposive Sampling. Penelitian ini menggunakan metode analisis analisis regresi linear berganda serta menggunakan analisis kuantitatif yaitu uji validitas dan reliabilitas, uji asumsi klasik, uji t dan uji F dan uji koefisien determinasi. Kata kunci: jam kerja; jumlah penumpang; tarif rata-rata penumpang; pendapatan


Author(s):  
Intan Ayu Santikha ◽  
Dhiona Ayu Nani

The purpose of the study was to determine and analyze the influence of service quality and trust on Go-Food consumer loyalty in Bandar Lampung. This research uses quantitative method with purposive sampling technique. The population in this study are consumers who use Go-Food services in Bandar Lampung. The number of samples used amounted to 100 respondents. Sources of data in this study using primary data obtained from the distribution of several statements to respondents online. The analysis technique used in this research is multiple linear regression analysis, partial test, simultaneous test, and the coefficient of determination. with the help of the SPSS version 23 program. The results showed that based on the hypothesis test (t test and f test), all three hypotheses were accepted. This means that Service Quality and Trust partially have a positive and significant effect on consumer loyalty and simultaneously Service Quality and Trust have a positive and significant effect on Go-Food Consumer Loyalty in Bandar Lampung. Keywords: Service Quality, Trust, Loyalty


2018 ◽  
Vol 1 (1) ◽  
pp. 75-88
Author(s):  
Widia Arum Ningtyas ◽  
Mochammad Abdul Aris

The purpose of this study was to analyze the effect of the independence, competence, work experience ,and  due professional care to the quality of the audit and the independence, competence, work experience and due professional care on audit quality that is moderated by the ethics of the profession, especially at the internal auditors working in public accounting in Cental Java and Yogyakarta. The population in this study are all auditors who work in public accounting in Central Java and Yogyakarta. The sampling technique used was purposive sampling method, with the acquisition of a sample of 78 respondents. The primary data collection using the questionnaire. The data are analyzed using multiple linear regression analysis and moderated regression analysis (MRA). The results of the analysis proved that the variable independence, competence, work experience, due professional care, the interaction of the independence of the ethics of the profession, and the interaction of experience working with professional ethics partially significant effect on audit quality, while the interaction of competence with professional ethics and interaction due professional care with ethics profession partially no significant effect on audit quality.


KEUNIS ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 35
Author(s):  
Dhiah Fitriyani ◽  
Aris Sunindyo ◽  
Moh. Muslikh

<p><em>This research aims to identify factors - factors the quality of service that consists of tangible, reliability, responsiveness, assurance, empathy to customer satisfaction PT. Bank Pembangunan Daerah Jawa Tengah Branch Office of Kudus. </em></p><p><em>The population of this research is all of the customers at PT. Bank Pembangunan Daerah Jawa Tengah Branch Office of Kudus. The sampling technique uses the Accidental Sampling Method amounting to 100 customers. The data used in this research is the primary data obtained through the distribution of questionnaires. The data analysis model uses the Multiple Linear Regression Analysis Model. Meanwhile, data analysis techniques use the Statistical F Test, Coefficient of Determination (R2), and statistical t-Test.</em></p><em>The results of t test are obtained the effect of variable responsiveness, assurance and empathy that significantly influence customer satisfaction of PT Bank Pembangunan Daerah Jawa Tengah Kudus Branch Office. Meanwhile reliability and tangible have no significant effect. In F test, it is found that the dimension of ATM Service quality tangible, reliability, responsiveness, assurance, and empathy simultaneously have significant effect on the satisfaction of customers</em> of <em>the Central Java Regional Development Bank of the Branch Office</em>


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