scholarly journals Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kap Di Wilayah Malang Raya

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Alfonsa Meltisiana Gunur ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Business World ◽  
The Public ◽  
Intense Competition

The development of an increasingly advanced era of globalization leads to intense competition in the business world. This is seen in the business world to always maintain the accuracy and accountability of financial statements through auditing activities. In auditing financial statements required a competent and independent auditors in order to produce audit quality. However, there are still many cases that hit public accountants so that the public doubts the competence and independence of auditors. This research was conducted by distributing questionnaires to auditors in KAP Malang Raya area. The method used is multiple linear regression analysis. Based on the research, the competence and the independence value of sig 0,037 are smaller than 0,05,the competence value of sig 0,019 is smaller than 0,05, independence of sig value. 0.009 is smaller than 0,05 From the results of this study, 1) competence and independence has simultaneously effect on audit quality, 2) Competence has partial effect on audit quality and 3) Independence has partial effect affect on audit quality.

scholarly journals Pengaruh Penyaluran Kredit Dan Pendapatan Bunga Terhadap Profitabilitas Pada KPRI-UNM Di Kota Makassar

2020 ◽  
Vol 3 (1) ◽  
pp. 29
Author(s):  
Abd Rijal ◽  
Samsinar Samsinar ◽  
Nurjannah Nurjannah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Interest Income

This research aims to determine how much influence the credit lending and interest income to profitability on KPRI-UNM. The variables in this research were the distribution of credit (X1), interest income (X2) and profitability (Y). The population included all financial statements on KPRI-UNM in Makassar city and the sample in this research was financial statements on KPRI UNM for the last three years from 2016 until 2018. Data collection techniques used documentation and interviews. Data analysis techniques used Multiple Linear Regression Analysis, T-Test, and F-Test. The results of this research showed that the distribution of credit and interest income partially and simultaneously had a significant effect on profitability

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2015-2017

2020 ◽  
Vol 1 (1) ◽  
pp. 97-109
Author(s):  
Nensi Yuniarti ◽  
Elvis Nopriyanti Sherly ◽  
Dewi Nopita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis

 This study aims to examine (1) Institutional ownership Against Tax Avoidance and (2) Independent Board of Commissioners Against Tax Avoidance in LQ-45 companies registered in Indonesia Stock Exchange (IDX). This research is quantitative research. The population in this study were all LQ-45 companies listed on the Stock Exchange in 2015-2017. While the sample of this study was determined by purposive sampling method to obtain 29 sample companies. The type of data used is secondary data obtained from www.idx.co.id and sample company websites. The analytical method used is multiple linear regression analysis. Based on the results of multiple linear regression analysis with a significance level of 5%, the results of the study concluded: institutional ownership and independent board of commissioners proved to have a significant effect on tax avoidance. The results of this study, it is suggested to add other variables that are thought to influence tax avoidance such as: audit quality, audit committee, management compensation, and managerial ownership.

scholarly journals Pengaruh Pengalaman Kerja dan Ukuran KAP Pada Kualitas Audit dengan Komitmen organisasi Sebagai Pemoderasi

2018 ◽  
pp. 497
Author(s):  
Agis Fitriyah Halifah ◽  
Anak Agung Ngurah Bagus Dwirandra
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Firm Size ◽  
Work Experience ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Audit Firm

The quality of the audit results is the most important of the auditing process of a financial statement. With good audit quality, the financial statements can be used as a basis for making decisions for the company and trustworthy other parties concerned with the financial statements. This study aims to obtain empirical evidence regarding the effect of work experience and audit firm size on audit quality as well as the moderate influence of organizational commitment. The sample used amounted to 53 respondents with saturated sampling method. Data analysis techniques used are multiple linear regression analysis and moderation regression. The result of multiple linear regression analysis showed that the work experience and audit firm size had a positive effect on the audit quality, while the result of moderation regression analysis showed that the organizational commitment was not able to moderate the influence of work experience on audit quality and organizational commitment to reinforce the influence of the audit firm size on audit quality.

scholarly journals PENGARUH OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT

2013 ◽  
Vol 1 (1) ◽  
pp. 61
Author(s):  
Indah Fitriani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Auditors ◽  
Descriptive Method

This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of internal auditors simultaneously influences the audit quality where the value F (91,837) > the table F (3,232), and objectivity of auditor partially influences significantly the audti quality where the value T (4,914) > the table T (2,021) as well as the integrity of auditor influences significantly the audit quality where the value T (10,721) is bigger than the table T (2,021).

scholarly journals Pengaruh Pengetahuan, Pengalaman, Dan Profesionalisme Terhadap Kualitas Audit Pada Kanwil DJP Sulawesi Selatan, Barat, Tenggara Dan KPP Madya Makassar

2020 ◽  
Vol 1 (2) ◽  
pp. 155-167
Author(s):  
Iga Kumalasari ◽  
Mursalim Mursalim ◽  
Muh. Su'un
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data

Auditor berwenang melakukan pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan Wajib Pajak dan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif analisis. Populasi dalam penelitian ini adalah Kantor Pajak yang ada di kota Makassar yaitu Kantor Wilayah DJP Sulawesi Selatan, Barat, Tenggara dan Kantor Pelayanan Pajak Madya Makassar. Penentuan sampel penelitian berdasarkan metode teknik sensus dengan jumlah sampel sebanyak 60. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan dengan metode kuesioner. Analisis data menggunakan analisis regresi linier berganda untuk hipotesis Pengetahuan, Pengalaman, dan Profesionalisme. Hasil penelitian dengan analisis regresi linier bergandamenunjukkan bahwa Pengetahuan dan Profesionalisme berpengaruh positif terhadap kualitas audit dan Pengalaman tidak berpengaruh terhadap kualitas audit. The auditor has the authority to conduct audits to test compliance and tax obligations of tax payers and for other purposes in implementing the provisions of tax laws and regulations. This research is a quantitative research with a descriptive analytic approach. The population in this research is a Tax Office located in Makassar City which is South, West, Southeast Sulawesi Regional Tax Office of Directorate General of Taxesand Makassar Medium Tax Office. The determination of the research sample was based on the census technique method with a total sample size of 60. Data analysis is using that used in this study is primary data which gathered with questionnaire method. The data analysis used multiple linear regression analysis for the Knowledge, Experience, and Profesionalism hypothesis. The results of the study with multiple linear regression analysis shows that Knowledge and Profesionalism have a positive effect on Audit Quality and Experience have no effect on Audit Quality.

scholarly journals ANALYSIS OF THIRD PARTIES FUNDS AND INFLATION TO PROFITABILITY (Survey On Commercial Bank Shariah Period 2013-2018)

2020 ◽  
Vol 17 (1) ◽  
pp. 1-18
Author(s):  
Ainul Fitri ◽  
Ersi Sisdianto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Bank ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Third Parties ◽  
Third Party

This study aims to determine the effect of third-party funds and inflation on the profitability of Commercial Bank Sharia. The method of analysis in this study using multiple linear regression analysis. The population in this study are the financial statements of Commercial Bank Sharia. Based on the analysis that inflation and Third Party Fund showed a significant effect on profitability.Limitations of this study are only discussing how much influence Third parties funds and inflation on the profitability of Commercial Bank Shariah, as well as the number of samples and the population studied only Commercial Bank Shariah thus opening opportunities for new researchers with the same theme. The implications of this study are expected to be able to add to their repertoire of knowledge relating to the influence Third parties funds and inflation on the profitability of Commercial Bank Sharia.

ANALISIS PENGARUH INFLASI, KURS DAN IHSG TERHADAP RETURN REKSA DANA SAHAM PT NIKKO SECURITIES INDONESIA PERIODE 2014-2017

2019 ◽  
Vol 2 (2) ◽  
pp. 103
Author(s):  
Muhammad Rois Rois ◽  
Manarotul Fatati Fatati ◽  
Winda Ihda Magfiroh
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Price ◽  
Price Index ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Equity Fund ◽  
Stock Price Index

This study aims to determine the effect of Inflation, Exchange Rate and Composite Stock Price Index (IHSG) to Return of PT Nikko Securities Indonesia Stock Fund period 2014-2017. The study used secondary data obtained through documentation in the form of PT Nikko Securities Indonesia Monthly Net Asset (NAB) report. Data analysis is used with quantitative analysis, multiple linear regression analysis using eviews 9. Population and sample in this research are PT Nikko Securities Indonesia. The result of multiple linear regression analysis was the coefficient of determination (R2) showed the result of 0.123819 or 12%. This means that the Inflation, Exchange Rate and Composite Stock Price Index (IHSG) variables can influence the return of PT Nikko Securities Indonesia's equity fund of 12% and 88% is influenced by other variables. Based on the result of the research, the variables of inflation and exchange rate have a negative and significant effect toward the return of PT Nikko Securities Indonesia's equity fund. While the variable of Composite Stock Price Index (IHSG) has a negative but not significant effect toward Return of Equity Fund of PT Nikko Securities Indonesia

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