scholarly journals Professionalism, Leadership Style, Understanding of Governance and Role of Supervision in Affecting Auditor Performance

2020 ◽  
Vol 8 (1) ◽  
pp. 11-18
Author(s):  
Kautsar Riza Salman ◽  
Devi Saidul Hatta
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Leadership Style ◽  
Financial Statements ◽  
External Factors ◽  
Generally Accepted Accounting Principles ◽  
Accounting Principles ◽  
Regression Test ◽  
A Company

Auditors’ performance in general is the result of an objective audit assignment towards the financial statements of a company or other organization in order to determine whether the financial statements have been fairly presented in accordance with generally accepted accounting principles. This study aims to determine the effect of professionalism, leadership style, understanding of governance, and the role of supervision of auditor performance. This study uses a questionnaire filled out by BPKP government auditors in East Java Province. Data analysis from this study uses multiple linear regression test using SPSS 23 program. This study found that only professionalism influences auditor performance. This result implies the importance of professionalism of the auditors because it can affect performance. The results of the study also imply that external factors such as leadership style, understanding of governance, and the role of supervision are not important factors in influencing auditor performance.

Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

scholarly journals Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119-129
Author(s):  
Riza Syahputera ◽  
Martha Rianty N
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.

scholarly journals PENGARUH KOMPETENSI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN BAGIAN ZC. ASSEMBLING PT. XYZ

2021 ◽  
Vol 14 (2) ◽  
pp. 117-131
Author(s):  
Yasnimar Ilyas ◽  
Kiki Amelia
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Significant Influence ◽  
Employee Performance ◽  
A Value ◽  
Regression Test ◽  
The Relationship ◽  
A Company

XYZ is a company that produces apparel accessories that has been established for more than 30 years. However, there is a problem in decreasing of employee performance that can be seen on the attendance data of the employees. So, it is necessary to conduct a research to see what factors cause a decrease in employee performance. The purpose of this research is to see the relationship and influence between Competence and Work Environment on the Employee Performance. The method in this research is multiple linear regression. The results of data analysis in this study show that Competence has a significant influence on Employee Performance. The Work Environment does not have a significant effect on employee performance. Competence and Work Environment simultaneously have a significant effect on Employee Performance. In the determinant coefficient test (R²), the influence of Competence and Work Environment on Employee Performance is quite high as many as 0.555 or 55.5%. This means that Competence and Work Environment have a contribution of 55.5% to explain the Employee Performance, while 44.5% of other variables are not discussed in this study. Based on the regression test, the variable that most affected Employee Performance was the Competency variable (X1) with a value of 0.486 (positive value). Keywords: Competence, Work Environment, Employee Performance

scholarly journals Политика финансијског извештавања предузећа као инструмент креирања вредности за aкционаре // Financial reporting policy as tool for creating value for stockholders

2013 ◽  
Vol 11 (19) ◽  
pp. 201
Author(s):  
Бојан Савић
Keyword(s):  
Financial Reporting ◽  
Capital Market ◽  
Financial Statements ◽  
Business Owners ◽  
Management Tool ◽  
Generally Accepted Accounting Principles ◽  
Accounting Principles ◽  
Commercial Market ◽  
A Company ◽  
Entire Economy

Резиме: Процес финансијског извештавања одавно је прерастао оквире рачуноводствене функције предузећа. Реч је о важном инструменту менаџмента који служи не само полагању рачуна, већ и комуницирању са инвестиционом заједницом у циљу креирања финансијске репутације предузећа. Финансијско извештавање доприноси ефикасности тржишта капитала, што је предуслов развоја целокупне привреде. Отуда се у савременим тржишним условима финансијско извештавање од стране менаџмента никако не сме посматрати искључиво као нормативно наметнутна обавеза. Политика финансијског извештавања представља скуп инструмената који су усмерени на циљно обликовање финансијских извештаја. Другим речима, садржина и форма финансијских извештаја прилагођавају се дефинисаним циљевима предузећа. Важно је међутим напоменути да се целокупан процес одвија у складу са позитивном законском регулативом, општеприхваћеним рачуноводственим принципима и МСФИ. У супротном, не би се могло говорити о легалним радњама, већ о кривотвореном финансијском извештавању. Циљ овог написа је да укаже на домете политике финансијског извештавања у креирању, управљању и одржању вредности за власнике предузећа. Наиме, стратегије, циљеви и политике предузећа своју верификацију имају управо на тржишту. Кроз активности на комерцијалном тржишту предузеће креира вредност. Међутим, тестирање вредности врши се на тржишту капитала. Значај финансијског извештавања рефлектује се на оба наведена тржишта.Summary: Financial reporting process has long outgrown the framework of accounting functions of the сompany. It is an important management tool that serves not only accountability, but also communicating with the investment community in order to create financial reputation of the company. Financial reporting contributes to the efficiency of capital markets as a precondition for development of the entire economy. Hence, in the contemporary market economy financial reporting by management can not be seen solely as normative the imposed obligations. Financial reporting policy is a set of tools aimed at the target format of the financial statements. In other words, the content and form of financial statements, adjusted to the defined goals of a company. It is important however to note that the entire process is carried out in accordance with current legislation, generally accepted accounting principles and IFRS. Otherwise, you would not be able to talk about the legal action, but a counterfeit financial reporting. The aim of this paper is to highlight the achievements of the policy of financial reporting in the creation, management and maintenance of value for business owners. Specifically, strategies, objectives and policies of the company verifying their right to have a market. Through the activities of the commercial market enterprise creates value. However, testing is done on the value of the capital market. The importance of financial reporting is reflected in both these markets.

scholarly journals PENGARUH GAYA KEPEMIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING PADA PT. SEMEN PADANG

2019 ◽  
Author(s):  
Rudi Islami ◽  
Riri mayliza
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Leadership Style ◽  
Employee Performance ◽  
Simple Linear Regression ◽  
Entire Study ◽  
Analysis Techniques ◽  
Labor Discipline ◽  
Regression Test ◽  
Study Population

This research was conducted in order to determine the effect of leadership style and work discipline on employee performance mediated by motivation at PT. Semen Padang. The instrument used in this study was a questionnaire consisting of a number of statements about leadership style, work discipline, employee performance and motivation. This study used a sample of saturated, whereby the entire study population will be selected into the sample as many as 95 people. Data analysis techniques used in this study is a simple linear regression test. Simple linear regression test is used to determine the effect of leadership style on motivation, work discipline influence on the motivation, the effect of performance on motivation, leadership style influence on the performance mediated by motivation and influence of labor discipline on performance mediated by motivation. The results showed that the leadership style positive and significant effect on the motivation, discipline positive and significant effect on the motivation, performance positive and significant impact on motivation, leadership style positive and significant effect on performance mediated by motivation and discipline positive and significant impact on performance mediated by motivation.

PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

2019 ◽  
Vol 4 (1) ◽  
pp. 37-54
Author(s):  
James Tumewu ◽  
Wiwin Wahyuni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Financial Statements ◽  
Research Data ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Economics Faculty ◽  
Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

PENGARUH GAYA KEPEMIMPINAN DAN KOMPENSASI TERHADAP KINERJA PERAWAT PADA RUMAH SAKIT ANNA, PEKAYON-BEKASI

2017 ◽  
Vol 5 (3) ◽  
Author(s):  
Drs. Rasmansyah, MM.
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Performance Improvement ◽  
Leadership Style ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fair Compensation ◽  
A Company ◽  
Good Leader

Leadership style and compensation are the factors that are very important in improving employee performance in a company. The purpose of this study is to determine whether the style of leadership and compensation simultaneously or partially can affect the performance of nurses at Anna Hospital. The method of analysis used in this study is multiple linear regression analysis using SPSS program. The results showed that both simultaneous and partial leadership style and compensation have a positive and significant effect on the performance of nurses. This shows that a good leader who is able to provide direction and motivation to subordinates to achieve the goals set by the company can affect performance improvement as well as the fair compensation provided by the company will increase the productivity of work on every employee to be able to works optimally.

scholarly journals PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Anggelika S. Nangin ◽  
Grace B. Nangoi ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Digital Printing ◽  
Selling Price ◽  
Printing Industry ◽  
Overhead Cost ◽  
Costing System ◽  
Marketing Costs ◽  
The Cost ◽  
A Company

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price

scholarly journals We Are Not Publicly Traded And So The Rules Dont Apply Or Do They Should They?

2011 ◽  
Vol 8 (1) ◽  
pp. 103-106
Author(s):  
Kelly Noe
Keyword(s):  
Publicly Traded ◽  
Generally Accepted Accounting Principles ◽  
Accounting Principles ◽  
A Company ◽  
Privately Held

This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options.

scholarly journals PENGARUH KOMITE AUDIT, RETURN ON ASSETS (ROA), DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

2019 ◽  
Vol 3 (01) ◽  
pp. 9-20
Author(s):  
Fabia Tiala ◽  
Ratnawati Ratnawati ◽  
M.Taufiq Noor Rokhman
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Regression Methods ◽  
Dependent Variables

This study aims to test and describe Tax Avoidance which is influenced by the Audit Committee, Return On Assets (ROA), and Leverage. This study uses two variables, namely the independent and dependent variables, and the source of data in this study in the form of financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Data analysis was performed by classical assumption test and hypothesis testing in this study using multiple linear regression methods. The results of this study indicate that partially the Audit Committee and Leverage variables have a significant effect on tax avoidance, while the Return on Assets (ROA) does not affect tax avoidance.

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