scholarly journals Fraud Prevention Mechanism: Enhancing From Religiosity, Whistleblowing Protection, and Whistleblowing Intention

InFestasi ◽  
2021 ◽  
Vol 17 (1) ◽  
pp. InPres
Author(s):  
Prasetyono ◽  
Tarjo ◽  
Elita Aprilianty ◽  
Ach Fawaid As'ad ◽  
Indra Prayitno ◽  
...  
Keyword(s):  
Work Experience ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Fraud Prevention ◽  
Life Assurance ◽  
Gender Education ◽  
Whistleblowing Intention ◽  
Research Analysis

This This research aims to determine fraud prevention from religiosity, protection whistleblower, and whistleblowing system perspectives. The population in this research was employees of PT Prudential Life Assurance. The population is taken without distinguishing gender, education, and work experience and taken from 43 as the total number of insurance employees. This study used saturated samples or census as the sampling technique, whereas all population employs as samples. The research data uses primary data obtained by researchers by giving questionnaires (structured questions) to insurance employees. The research analysis was conducted with multiple linear regression analysis. The results showed that religiosity and whistleblower prevention did not affect fraud prevention. The absence of the effect of whistleblower protection on fraud prevention shows that the protection for whistleblowers is not yet adequate. The existence of intimidation, injustice and law enforcement are reasons why individuals are reluctant to become whistleblowers. However, whistleblowing intention affects fraud prevention. These findings indicate that human actions are influenced by their intentions, attitudes and subjective norms.

scholarly journals INDEPENDENSI, KOMPETENSI, PENGALAMAN KERJA, DAN DUE PROFESSIONAL CARE: PENGARUHNYA TERHADAP KUALITAS AUDIT YANG DIMODERASI DENGAN ETIKA PROFESI (Studi Empiris pada Kantor Akuntan Publik se-Jawa Tengah dan DIY)

2018 ◽  
Vol 1 (1) ◽  
pp. 75-88
Author(s):  
Widia Arum Ningtyas ◽  
Mochammad Abdul Aris
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Professional Ethics ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Professional Care

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.

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

scholarly journals Karakteristik Individu, Motivasi dan Kinerja Pelaksana Operasional BUM Desa

2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Sucahyo Heriningsih ◽  
Lita Yulita Fitriyani ◽  
Dwi Sudaryati
Keyword(s):  
Human Resources ◽  
Work Experience ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Individual Characteristics ◽  
Survey Method ◽  
Gender Education ◽  
Village Government ◽  
The Right

This study aims to determine the effect of individual characteristics and motivation on the performance of BUM Desa operational operators in Bantul Regency. This study uses a survey method that is data collected using a questionnaire. Populations in this study were operational operators of BUM Desa in Bantul Regency as many as 82 people, and the selected sample of 54 people. The sampling method uses a convenience sampling method. The collected data is then analyzed using multiple linear regression analysis methods. The results showed that the work experience and motivation affect the performance of BUM Desa, while gender, education and age did not affect the performance of BUM Desa. This shows that education and age do not guarantee a person's ability to carry out their duties and obligations. The results of this study are expected to be considered by the Village Government in preparing Human Resources to manage the BUM Desa. If BUM Desa is managed by the right Human Resources, has qualified capabilities and appropriate qualifications, then BUMDes can run according to the plans that have been made.

scholarly journals Pengaruh Kualitas Produk, Word of Mouth, dan Store Image terhadap Keputusan Pembelian: Studi pada Pengunjung Toko Amigo Pedan

2020 ◽  
Vol 10 (1) ◽  
pp. 114
Author(s):  
Wita Marantika ◽  
Sarsono Sarsono
Keyword(s):  
Product Quality ◽  
Word Of Mouth ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Store Image ◽  
Purchasing Decisions ◽  
Positive Effects ◽  
Central Java

<p><em>Marketing is the process of selling goods and services that aims to meet and satisfy customer wants. The purpose of this study is to determine the effects of product quality, word of mouth, and store image on purchasing decisions in Amigo Pedan store, Klaten, Central Java, Indonesia. The population in this study is the visitors of Amigo Pedan with a sample of 91 respondents. The sampling technique used in this study was incidental sampling. Primary data was collected using questionnaires. This study used multiple linear regression analysis. The results of this research showed that product quality, word of mouth, and store image have significant and positive effects on purchasing decisions in the store, simultaneously. But, only the word of mouth has a significant effect on customers’ purchasing decisions in the store, partially.</em></p>

scholarly journals KUALITAS PRODUK DAN KUALITAS PELANAN SEBAGAI ANTASEDEN KEPUASAN PELANGGAN DALAM MEMBENTUK LOYALITAS PELANGGAN (Studi Pada Pelanggan Waroeng Spesial Sambal “SS” Cabang Veteran Yogyakarta)

2020 ◽  
Vol 9 (1) ◽  
pp. 14
Author(s):  
Alo Rahmawati Mulyana ◽  
Hendro Setyono
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Customer Loyalty ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Customer's Loyalty ◽  
The City

 The aim of study is to  analyze about effect  product  quality  and  service  quality  on customer’s satisfaction to build customer’s loyalty at Waroeng Spesial Sambal “SS” in the branch of Veteran Yogyakarta. Population in this study are all consumers who make  purchases at Waroeng Spesial Sambal “SS” the branch in the  branch of Veteran Yogyakarta. While the sample  in  this  study  is a portion of consumers who have  made  purchases at least twice in the past year. The sampling technique uses purposive sampling. The data  used in this study is primary data. The number  of studies  in  this  study were  sixty  samples  in  the  city of Yogyakarta which  were processed  using  multiple linear regression  analysis  and mediation analysis  using SPSS 20 for windows. The results of the analysis in this study are: product quality dosen’t have a significant effect on customer satisfaction,  service quality has a significant effect on customer satisfaction, customer satisfaction doesn’t have a significant effect on customer loyalty, product quality  dosen’t  have a significant  effect on  customer loyalty and service quality has a significant effect on customer loyalty of the two independentvariables dosen’t indicate a mediating  relationship  with  customer  satisfaction as a mediator variable.

Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals PENGARUH PENGAWASAN, AKUNTABILITAS DAN TRANSPARANSI KEUANGAN TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA DINAS PERHUBUNGAN KOTA TIDORE KEPULAUAN)

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Erick Try Putra Benawan ◽  
David P. E. Saerang ◽  
Winston Pontoh
Keyword(s):  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Department Of Transportation ◽  
Data Types ◽  
Financial Accountability ◽  
Data Source ◽  
The City

This research aims to know (1) the supervision of the financial influence on performance the employees, (2) Financial accountability against the influence of the performance of the employees, (3) to know how the transparency of financialmagainst the performance of the employees, and (4) the influence of supervision, accountability and transparency of financial performance against employees. This research was carried out at the Department of transportation of the city of Tidore Islands with a total population of as many as 30 people. The technique of sampling the Sampling technique using Saturated where the entire population was used as a sample to the population of less than 30 people. Types of data used in the study is quantitative data types and data sources while the primary data source. Method of data collection is done using documentation and detailed questionnaire. Data analysis techniques using multiple linear regression analysis with the help of the program SPSS version 16.00. The results of this study suggest that (1) the supervision of the influential Financial significantly to the performance of the employees of the Department of transportation of the city of Tidore Islands, (2) significant influential financial  accountability against staff performance Department of transportation city of Tidore Islands, (3) transparency of financial no effect significantly to the performance of the City Department of Transportation employee Tidore Islands.Keywords: Supervision, Accountability, Transparency,  Employee Performance

scholarly journals Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)

2019 ◽  
Vol 3 (1) ◽  
pp. 20-29
Author(s):  
Ahmad Burhan Zulhazmi ◽  
Febrian Kwarto
Keyword(s):  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Tax Rates ◽  
Questionnaire Data ◽  
Filing System ◽  
Analysis Technique ◽  
Trade Center

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

scholarly journals THE EFFECT OF AWARENESS, MORALITY, TAX CULTURE, AND DISTRIBUTIVE JUSTICE ON THE TAXPAYER COMPLIANCE

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 112-129
Author(s):  
Ina Nurlela ◽  
Asep Kurniawan ◽  
Indah Umiyati
Keyword(s):  
Distributive Justice ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Method ◽  
Primary Data ◽  
F Test ◽  
Small And Medium Enterprise ◽  
Medium Enterprise

This study aims to determine the effect of awareness, morality, tax culture and distributive justice on the taxpayer compliance partially and simultaneously. The data used in this study are primary data by distributing questionnaires. The method used in sampling is a non probability sampling method with incidental sampling technique and the number of samples in this study amounted to 107 respondents consisting of perpetrator Small and Medium Enterprise (SMEs). The data is processed using the classical assumption test method, multiple linear regression analysis, t test, and F test. The results showed that partially (t test), the variable understanding of morality and tax culture had a positive effect on the taxpayer compliance of Small and Medium Enterprise (SMEs). While the variable awareness and distributive justice did not affect the taxpayer compliance of Small and Medium Enterprise (SMEs). Simultaneous results (F test) show that awareness, morality, tax culture and distributive justice on the taxpayer compliance.

scholarly journals Influence of internal communication and work discipline on performance of employees at the health department of Lubuk Linggau City

2021 ◽  
Vol 5 (3) ◽  
pp. 214-222
Author(s):  
Chrisman Frans Perdamean ◽  
Isnurhadi Isnurhadi ◽  
Zunaidah Zunaidah ◽  
Agustina Hanafi
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Health Department ◽  
Multiple Linear Regression Analysis ◽  
Internal Communication ◽  
Primary Data ◽  
Analysis Techniques ◽  
Sample Technique ◽  
Saturated Sample ◽  
Office Employees

This study aimed to determine and analyze whether internal communication and work discipline have a positive and significant effect on the performance of the Lubuk Linggau City Health Office employees. The population in this study was all Lubuk Linggau City Health Office employees, amounting to 50 people. The sampling technique in this study used a saturated sample technique with 50 respondents that used primary data obtained through questionnaires and multiple linear regression analysis methods as data analysis techniques. The results showed that internal communication had a positive and significant effect on the performance of the Lubuk Linggau City Health Office employees, work discipline had a positive and significant impact on the performance of Lubuk Linggau City Health Office employees, and internal communication and work discipline together had a positive and significant impact on the performance of the Health Office employees. Lubuk Linggau City and internal communication are the most dominant variables affecting the performance of Lubuk Linggau City Health Office employees. It is hoped that internal communication at the Lubuk Linggau City Health Office can continue to evaluate to achieve effective internal communication, and work discipline can be maintained to maintain the institution's stability and harmony.

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