The role of religiosity on the relationship between task complexity, experience and audit judgement

Purpose - The purpose of the study is to examine the effect of task complexity and experience on audit judgment with religiosity as moderator on the auditors of the Inspectorate of Semarang Regency and Salatiga City.Method - The data collection of this research was primary by using a questionnaire. The population in this study were all auditors of the Inspectorate of Semarang Regency and Salatiga City. The selection of samples in this study used the purposive sampling technique and selected 45 auditors. The data was processed using IBM Statistics SPSS version 23. The data analysis in this study included the research instrument test (validity and reliability test), classical assumption test (normality, heteroscedasticity, and multicollinearity test), F-test, t-test, and MRA test.Result - The results showed that task complexity and experience partially had a positive and significant effect on audit judgment. The MRA test showed that religiosity did not moderate the effect of task complexity and experience on audit judgment in the auditors of the Inspectorate of Semarang Regency and Salatiga City.Implication - It is expected that auditors consider the religiosity in making audit judgment.Originality - This research is the first study that uses religiosity as a moderator in the relationship between task complexity and experience on audit judgment.

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PENGARUH TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PEPAJAKAN SEBAGAI PEMODERASI

Jurnal Akuntansi ◽

10.46806/ja.v8i1.580 ◽

2019 ◽

Vol 8 (1) ◽

Author(s):

Axel Axel, Mulyani

Keyword(s):

Data Analysis ◽

Hypothesis Testing ◽

Test Validity ◽

Sampling Technique ◽

Research Use ◽

Validity And Reliability ◽

State Revenue ◽

Tax Amnesty ◽

The Government ◽

The Relationship

Tax is the largest source of state revenue for the Indoensian budget. Efforts by the government to obtain state revenues through taxes are still not effective. Therefore, the government held a socialization on taxes and set tax amnesty policy. This study aims to determine the effect of tax amnesty on individual entrepreneurs taxpayer compliance with knowledge of taxation as a moderating variable. The population of this study is an individual entreprenuers taxpayer who conducts business activities in ITC Cempaka Mas. Data and information obtained from the questionnaires filled out by respondents, 100 individual entrepreneurs taxpayers. This research was conducted by distributing questionnaires with judgmental sampling technique. This research use likert scale; SPSS 22; Test Validity and Reliability; Classic assumption test; Hypothesis testing. The result of data analysis shows that tax amnesty have positive and significant effect to individual entrepreneurs taxpayer compliance. Taxation knowledge has a positive and significant effect on taxpayer compliance of private entrepreneur. Another result that can be concluded is the knowledge of taxation has no effect in moderating the relationship between tax amnesty and individual entrepreneurs taxpayer complianceKeywords : Tax Amnesty, Taxation Knowledge, and Individual Entrepreneurs Taxpayer Compliance

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The The Effect of Destination Image and Risk Perception toward Decision to Visit Kampung Coklat Tourism During New Normal Covid-19

Journal of Business Management Review ◽

10.47153/jbmr26.1722021 ◽

2021 ◽

Vol 2 (6) ◽

pp. 439-453

Author(s):

Nailin Nurmazidah

Keyword(s):

Data Analysis ◽

Risk Perception ◽

Sampling Technique ◽

Destination Image ◽

Validity And Reliability ◽

Tourism Sector ◽

Analysis Technique ◽

Huge Impact ◽

Tourism Destinations ◽

The Relationship

The covid-19 pandemic has had such a huge impact on various sectors, especially the tourism sector, restrictions imposed in various regions have made tourism continue to decline. This research aimed tto study the relationship between destination image, risk perception, and tourists' decision to visit. The research is focused on tourists who have visited Kampung Coklat Tourism Destinations assample using nonprobability sampling technique. Questionnaires were distributed to 200 respondents directly to tourists. The data analysis technique used Multiple Linear Regression with validity and reliability tests.classical assumptions, and hypothesis testing (t-test). The results showed that the destination image was positively affectedby the decision to visit, and also the perception of risk was positively affected by the decision of tourists to visit.The implications in this research can be used as input for the Management of Kampung Coklat Tourism in developing destination images to increase tourists' decisions to visit.

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Badminton Specific Agility Test Development Analysis

Jurnal Performa Olahraga ◽

10.24036/jpo32019 ◽

2019 ◽

Vol 4 (01) ◽

pp. 13-18

Author(s):

Eval Edmizal ◽

Vega Soniawan

Keyword(s):

Data Analysis ◽

Data Collection ◽

Sampling Technique ◽

Reliability Test ◽

Validity And Reliability ◽

Validity Test ◽

Reliability Level ◽

Development Analysis ◽

Run Test ◽

Shuttle Run

Researchers modified the specific agility test for badminton using the badminton court and its movements resembled badminton games such as forward, right, left and back steps. This study aims to determine the validity and reliability of specific badminton agility tests. The population in this study were 182 people. The sampling technique uses purposive sampling, so it is determined to be a sample of 100 people. Data collection on badminton specific agility test, shuttle run test, and retesting from badminton specific agility test is done by calculating the time. The validity test in this study correlates the results of the badminton specific agility test with the results of the shuttle run test, while the reliability test by correlating the results of the badminton specific agility test with the results of the retest. Based on data analysis, the level of validity of a Badminton Specific Agility Test is 0.78, which means very good, while the reliability level of a Badminton Specific Agility Test is 0.79, which means it can be accepted.

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Consumer-Brand Identification and Brand Loyalty: Analysis on Customer Satisfaction and Brand Trust as Mediators

Psikostudia : Jurnal Psikologi ◽

10.30872/psikostudia.v10i3.5529 ◽

2021 ◽

Vol 10 (3) ◽

pp. 283

Author(s):

Dwike Natalia ◽

Honey Wahyuni Sugiharto Elgeka ◽

Anton Johannes Tjahjoanggoro

Keyword(s):

Data Analysis ◽

Customer Satisfaction ◽

Brand Loyalty ◽

Process Model ◽

Sampling Technique ◽

Brand Trust ◽

Brand Identification ◽

The Future ◽

The Relationship

Consumers who have used Apple-branded smartphones have greater probability that they will continue to buy iPhones in the future. This is because customers feel satisfied and have identified the product before making a purchase, creating loyalty for the Apple brand. The purpose of this study is to examine the role of customer satisfaction and brand trust as mediators in the relationship between consumer-brand identification and brand loyalty. Participants in this study consisted of 155 consumers and obtained by using accidental sampling technique. Data analysis used the Hayes Process model 4, which explains that customer satisfaction can act as a mediator in the relationship between consumer-brand identification and brand loyalty, while brand trust cannot act as a mediator. Brand loyalty is not sufficiently formed when consumers can identify the brand well or there is satisfaction with the brand, but rather by the essential emotional bond that makes consumers rely on the brand. However, this has not been fulfilled by the iPhone to make consumers have brand loyalty.

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Motivation, Attitude, Role Of Drug Control (Pmo) With Drug Compliance In Patients Tb

Comprehensive Health Care ◽

10.37362/jch.v3i2.220 ◽

2019 ◽

Vol 3 (2) ◽

pp. 53-62

Author(s):

Marniati ◽

Nurlina ◽

Safruddin

Keyword(s):

Data Analysis ◽

Sampling Technique ◽

Cluster Sampling ◽

Chi Square ◽

Cross Sectional ◽

Significance Level ◽

Long Time ◽

Chi Square Test ◽

The Relationship

Pulmonary tuberculosis is a direct infectious disease caused by TB (Mycobacterium Tuberculosis) bacteria. The level of compliance with the use of pulmonary TB drugs is very important and requires a long time that is 6-8 months, because if treatment is not carried out regularly or is not compliant and does not correspond to the specified time then there will be resistance (resistance) of tuberculosis germs against drugs Widespread Anti Tuberculosis (OAT) or Multi Drugs Resistance (MDR). The purpose of this study was to determine the relationship between motivation, attitudes, the role of supervisors taking medication (PMO) in TB sufferers. The design of the study used an Analytical Observational design using the Cross-Sectional approach. The population in this study were all TB sufferers in Bulukumba District with a sampling technique using cluster sampling. The number of samples in this study were 60 respondents. Data were obtained through questionnaire sheets made by researchers to respondents. Data analysis used Fisher's alternative Chi-square Test, with significance level α = 0.05. The results of the data analysis show that the motivation variable p = 0.023, the attitude variable p = 0.012, and the role of the supervisor for taking medication (PMO) p = 0.017. So it can be concluded that there is a relationship between motivation, attitude, the role of supervisors taking medication (PMO) with adherence to taking medication in TB patients in Bulukumba Regency.

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PERAN BRAND IMAGE MEMEDIASI PENGARUH WORD OF MOUTH TERHADAP PURCHASE INTENTION (STUDI PADA PRODUK MIE SAMYANG HOT SPICY CHICKEN DI KOTA DENPASAR)

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2018.v07.i04.p03 ◽

2018 ◽

Vol 7 (4) ◽

pp. 1771

Author(s):

Ayu Indra Dewi ◽

I Gusti Agung Ketut Sri Ardani

Keyword(s):

Data Analysis ◽

Purchase Intention ◽

Word Of Mouth ◽

Brand Image ◽

Sampling Technique ◽

Total Sample ◽

Reliability Test ◽

Analysis Technique ◽

Mediator Variable

The purpose of this study is to determine the role of brand image in the influence of word of mouth on purchase intention. This research is conducted in Denpasar City with a total sample of 110 respondents. The criteria of respondents are measured using the purposive sampling technique. The criteria of respondents involved is they have never bought Samyang Hot Spicy Chicken noodle product before. The data collection is conducted by distributing questionnaires which is tested using the validity test and reliability test. The data analysis technique used in this research is the path analysis technique and the Solimun theory. The result attained in this research shows that brand image, as a variable which mediates the influence of word of mouth on purchase intention, is therefore a partial mediator variable. This result proves that brand image is capable of being a mediator variable in the influence of word of mouth on purchase intention

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Pengaruh Karakter Wirausaha Terhadap Life Skill siswa Sekolah Menengah Kejuruan Nusantara Indah Sintang Tahun 2020/2021

JURKAMI Jurnal Pendidikan Ekonomi ◽

10.31932/jpe.v6i1.1158 ◽

2021 ◽

Vol 6 (1) ◽

pp. 64-73

Author(s):

Finika Nuela ◽

Anna Marganingsih ◽

Yunita Astikawati

Keyword(s):

Data Analysis ◽

Life Skills ◽

Quantitative Research ◽

Descriptive Analysis ◽

Sampling Technique ◽

Coefficient Of Determination ◽

Life Skill ◽

Validity And Reliability ◽

The Relationship ◽

Test Correlation

The purpose of this research is quantitative research. The population in this study were 72 students of class XI and XII majoring TKJ SMK Nusantara Indah Sintang. The sampling technique in this study using saturated sampling with the number of respondents as many as 72 students. Data analysis used validity and reliability testing, descriptive analysis test, contribution test, and classical assumption test, correlation test, determination test and hypothesis testing. The results showed that the entrepreneurial character had an effect on the life skills of the students of SMK Nusantara Indah Sintang, with the results of the t test, it was obtained that the t-count value was 1.981 which was greater (>) t-table 1.660 and the result of the Sig. 0.002 <0.05. The closeness of the relationship between the X and Y variables is 0.600. Based on the results of data analysis, it means that the level of closeness of the relationship between the variables of business character and life skills is moderate or sufficient. The coefficient of determination is 0.360, that 36% of the life skills of the students of SMK Nusantara Indah Sintang are influenced by entrepreneurial characters and the remaining 64% is influenced by other variables

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KUALITAS PELAYANAN SEBAGAI DETERMINAN KEPUASAN PELANGGAN JASA TRANSPORTASI GRAB BIKE DI YOGYAKARTA

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v9i2.1559 ◽

2020 ◽

Vol 9 (2) ◽

pp. 191

Author(s):

Fajar Ramadhan ◽

Hendro Setyono

Keyword(s):

Data Analysis ◽

Customer Satisfaction ◽

Consumer Satisfaction ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Test Validity ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Validity And Reliability

This research aims to analyze the influence of the quality of service of customer satisfaction on service businesses Grab-Bike transport in Yogyakarta. This research uses the five independent variables i.e. tangible, reliability, responsiveness, assurance and emphaty with one dependent variable i.e. consumer satisfaction. After a review of the literature as well as field and preparation of the hypothesis, the data in this study were collected through the dissemination of a questionnaire to 70 people who never use the Grab-Bike transport as research samples. Sampling technique used is a Non probability sampling method sampling incidental. Methods of data analysis used is the quantitative analysis that is test validity and reliability, multiple linear regression analysis, t-test and F-test as well as the coefficient of determination. Based on data analysis, the results showed that the indicators on research is valid and reliability. Hypothesis test on tangible, responsiveness, assurance and emphaty no effect significantly to consumer satisfaction. Hypothesis test of reliability has a positive and significant influence toward customer satisfaction.

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How Motivation Works to Promote the Relationship Between Work Environment and Organizational Commitment to the Performance of Dharmasraya District Secretariat

J-MAS (Jurnal Manajemen dan Sains) ◽

10.33087/jmas.v5i1.142 ◽

2020 ◽

Vol 5 (1) ◽

pp. 10

Author(s):

Doli Putra Harahap ◽

Juli Ronaldi ◽

Darman Darman ◽

Yulina Eliza

Keyword(s):

Organizational Commitment ◽

Work Environment ◽

Work Motivation ◽

Employee Performance ◽

Sampling Technique ◽

Primary Data ◽

Validity And Reliability ◽

Scale Test ◽

The Relationship

The purpose of this study was to determine the effect of work environment on employee work motivation, determine the effect of organizational commitment on employee work motivation, know the effect of work environment on employee performance, find out the effect of organizational commitment on employee performance, find out the effect of work motivation on employee performance, know the role work motivation in mediating the relationship between work environment and employee performance and knowing the role of work motivation in mediating the relationship between organizational commitment and employee performance. The object of research is employees in the Regional Secretariat of Dharmasraya Regency with a population of 85 people. The sampling technique is done by non-probability sampling with saturation sampling technique where all members of the population are used so that the number of research samples is 85 people. The type of data used is primary data, the data collection method uses questionnaires with a Likert scale. Test the research instrument to test the validity and reliability. Data analysis techniques consist of test data description, assumption test, path analysis and hypothesis testing. The results of the study found that there was a positive and significant influence of the work environment on work motivation, there was a positive and significant effect on organizational commitment to work motivation, there was a positive and significant effect on the work environment on employee performance, there was a positive and significant effect on organizational commitment to employee performance, there was an influence positive and significant work motivation on employee performance, there is no role of work motivation in mediating the relationship between work environment and employee performance with the value of an indirect influence smaller than its direct influence, there is no role of work motivation in mediating the relationship between organizational commitment and employee performance with the value of the indirect effect is smaller than the direct effect. The results of the study suggest that to improve employee performance, it is expected that an increase in work motivation, a conducive work environment and an increase in organizational commitment.

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Analysis The Quality Of Service And Effectiveness E-Commerce Auy Publisher Using The Method E-Servqual

Agregat Jurnal Ekonomi dan Bisnis ◽

10.22236/agregat_vol3/is1pp25-34 ◽

2019 ◽

Vol 3 (1) ◽

pp. 25

Author(s):

Atik Budi Paryanti ◽

Sumarsid Sumarsid

Keyword(s):

Quality Of Service ◽

Data Analysis ◽

Service Quality ◽

Test Validity ◽

Sampling Technique ◽

Quality Level ◽

Validity And Reliability ◽

Electronic Service ◽

Service Attribute

This research aims to analyze the quality of the service and the effectiveness of Ecommerce. This research uses a quantitative approach. Data analysis using the pras test test validity and reliability as well as a test of normality. At this stage of the analysis of data with calculations e-servqual will get the service quality level e-Commerce and the calculation of e-Commerce It can also analyze the priority of each service attribute that needs to be fixed or not. The questionnaire will be filled is given to respondents with Nonprobability Sampling technique. This study use 46 participant. The Total value of Electronic Service Quality (TESQ) obtained from the results of the calculation of the gap between perception and expectation is positive, the results obtained are 0226. This means that the customer’s expectations of the service e-Commerce in larger AUY Publisher from the Ministry obtained this time, so that the service provided is still not satisfying customers and has not been effective (X2 ).

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