scholarly journals PENGARUH PENGALAMAN KERJA, INDEPENDENSI, INTEGRITAS, OBYEKTIVITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT

2015 ◽  
Vol 5 (1) ◽  
pp. 63
Author(s):  
Veby Kusuma Wardhani ◽  
Iwan Triyuwono ◽  
Muhammad Achsin
Keyword(s):  
Quantitative Study ◽  
Work Experience ◽  
Audit Quality ◽  
Hypothesis Test ◽  
The Other ◽  
Multiple Linear Regressions ◽  
Independent Variables ◽  
Positive Effect ◽  
Linear Regressions ◽  
Related Association

This study is specifically to evaluate the effect of work experience, independence, integrity, objectivity and competence toward the audit quality. This study was conducted by distributing questionnaires to KAP in Malang. By counting related association division of KAP, the number of sample in this study was 63 respondents who definitely worked in 7 KAP. This research is a quantitative study.  The sample was chosen by using purposive sampling. The hypothesis test used multiple linear regressions in SPSS version 16. All variables in this study were measured using Likert Scale. The results shows that all independent variables have positive effect toward audit quality. The partial influence (T-test) showed that the variables of work experience, Independence, Integrity, Objectivity, Competence affect audit quality. In the other hands, the simultaneous effect is shown by the value of R2 from 75.2 %. It was shown by  work experience, independence, integrity, objectivity, and competence which affecting audit quality changing of 75.2% and the rest, 24.8 % in audit quality changing, is affected by other variables which is not investigated in this study

scholarly journals ANALISIS PENGARUH TRANSAKSI GADAI EMAS TERHADAP TINGKAT KEUNTUNGAN BANK SYARIAH

2014 ◽  
Vol 4 (1) ◽  
pp. 45
Author(s):  
Eris Tri Kurniawati
Keyword(s):  
Statistical Test ◽  
Major Product ◽  
Net Income ◽  
Multiple Linear Regressions ◽  
Independent Variables ◽  
Test Instrument ◽  
Net Profit ◽  
Independent Variable ◽  
Positive Effect ◽  
Linear Regressions

The basis of this study was to provide a comprehensible description of the gold pawn transaction implemented in sharia banks and would like to identify the effect of the gold pawn transactions toward bank profits. Accordingly, this research applied statistical test instrument, specifically multiple linear regressions and the results revealed that sharia (Rahn) pawn transaction revenue has a positive effect on net income in which the contribution of independent variables on the dependent variable indicated its R2 (R-squared)value by 21.08%. Since the independent variable was not the major product which affected the bank's net income, other 78.92% of net profit variable would be clarified by other variables which were not discussed in this study

scholarly journals PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN KERJA, AUDIT FEE DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA KAP DI DKI JAKARTA

2019 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Susi Dwi Mulyani ◽  
Jimmi Osamara Munthe
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Professional Skepticism ◽  
Audit Fee ◽  
Positive Effect

<p><em>The purpose of this study was to determine the Influence of Professional Skeptism, Work Experience, Audit Fee and Independence to Audit Quality at Public Accountants in DKI Jakarta. The data used in this study are the primary data in the form of a respondent's answers from questionnaire data collection. Sample taking use a coevicience sampling method were 150 samples that meet the criteria. This study used multiple linear regression analysis for hypothesis test. The results showed variable professional skepticism and audit fees that have positive effect on audit quality and work experience variables and independence not have influences audit quality.</em></p>

scholarly journals ANALISIS PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA GO PUBLIC PADA BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2011 - 2014

2016 ◽  
Vol 13 (2) ◽  
pp. 121
Author(s):  
Citra Indradewi ◽  
Endang Tri Widyarti
Keyword(s):  
Hypothesis Test ◽  
Sampling Technique ◽  
The Other ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Significance Level ◽  
Independent Variables ◽  
Other Hand ◽  
Conversion Period

This research aims to analyze the effect of working capital management on profitability ofbasic industry and chemicals that listed in Indonesia Stock Exchange (IDX) within 2011-2014. Indicator of working capital management used in this research are cash conversioncycle (CCC), receivable conversion period (RCP), inventory conversion period (ICP),payable deferral period (PDP), and current ratio (CR). On the other hand, indicator ofprofitability used in this research is net profit margin (NPM).The sample data used in this research took from financial statement that have beenaudited and published in IDX. According to sampling technique used in this research,which is purposive sampling, there’re 25 companies that fit to certain criteria. Method ofdata analysis used in this research is Multiple Regression Analysis, which previouslyperformed classical assumption test. Hypothesis test is using F-statistic test, t-statistictest, and determination of coefficients with significance level of 5%.The result of this research indicates independent variables simultaneously (F-statistictest) effect on profitability (NPM) with significance level 0,000. On the other hand,partially (t-statistic test) indicates CCC has negative and significant effect onprofitability, PDP and CR have positive and significant effect on profitability.Meanwhile, RCP and ICP has positive and not significant effect on profitability. Adjusted’s score is 0,454 which means that the ability of independent variables can explainprofitability with 45,4%, while the rest is explain by other factors.

scholarly journals PENGARUH MODAL KERJA DAN LAMA USAHA TERHADAP PENDAPATAN USAHA TANAMAN HIAS DI DESA PETIGA KECAMATAN MARGA KABUPATEN TABANAN

GANEC SWARA ◽  
2019 ◽  
Vol 13 (2) ◽  
pp. 280
Author(s):  
NI PUTU SUDARSANI
Keyword(s):  
Ornamental Plants ◽  
Analytical Tool ◽  
Ornamental Plant ◽  
Multiple Linear Regressions ◽  
Working Capital ◽  
Independent Variables ◽  
Level Of Significance ◽  
Linear Regressions ◽  
Two Independent Variables

   This study aims to determine the effect of working capital and business variables on the income of ornamental plant business in Petiga Village, Marga District, Tabanan Regency. This study takes a sample of 64 respondents. The analytical tool used is multiple linear regressions.   Based on the results of the calculation of SPSS 22.00, the calculated F value is 31,088 with a significance of F of 0,000. By using a 0.05 level of significance obtained F table value of 3.15, then F count (31.088)> F table (3.15), or the significance of F of 0.000 shows smaller than 0.05 so it can be concluded that the two independent variables i.e. working capital and length of business jointly influence the amount of income of ornamental plant business in Petiga Village, Marga Subdistrict, Tabanan Regency is accepted. Partially the working capital variable has a significant effect. While the duration of business influences the income of the business of ornamental plants in Petiga Village, Marga District, Tabanan Regency, but it is not significant

scholarly journals The Influence of Brand Equity and Brand Trust on E-Commerce Consumer’s Loyalty (Zalora Consumer Research)

2020 ◽  
Vol 3 (3) ◽  
pp. 90-95
Author(s):  
Dennis Mahendra Putra ◽  
Liem Gai Sin
Keyword(s):  
Data Analysis ◽  
Brand Equity ◽  
Consumer Research ◽  
Hypothesis Test ◽  
Research Data ◽  
Consumer Loyalty ◽  
Multiple Linear Regressions ◽  
Brand Trust ◽  
Analysis Method ◽  
Linear Regressions

This research aims to analyze the influence of brand equity and brand trust on e-commerce consumer’s loyalty. This research is also titled as hypothesis test research which undertaken test on hypothesis with Zalora’s consumer in Malang city as a source of this research. Data analysis method used multiple linear regressions with variable t and variable t. The result shows that brand equity and brand trust have an influence on Zalora’s consumer loyalty. It indicates that the increasing of brand trust followed by increasing of consumer’s loyalty.

scholarly journals PENGARUH KINERJA LOGISTIK TERHADAP KINERJA OPERASIONAL PADA UKM ROTAN DI KOTA PALU

2015 ◽  
Vol 1 (2) ◽  
pp. 181-194
Author(s):  
Ardiansyah Ardiansyah ◽  
Husein Hi Moh Saleh ◽  
Suryadi Hadi
Keyword(s):  
Correlation Coefficient ◽  
Significant Influence ◽  
Hypothesis Test ◽  
Strong Relationship ◽  
Business Owners ◽  
Operational Performance ◽  
Reliability Test ◽  
Multiple Linear Regressions ◽  
Significance Level ◽  
Linear Regressions

The  aim  of  this  research  is  to  describe  the  influence  of  logistic  performance  on  operational performance  in  the  rattan  small-medium  business  in  Palu. Population  of  this  research  is  24  Rattan small-medium  business,  which  consists  of  24  business  owners  as respondents,  and  24  active employees. In total, the sample of this research is 48 people who selected with census method. Method of analysis  is  multiple linear  regressions  by  using  software  of  SPSS  for  Windows  Release  16.0. Hypothesis  test  shows  significance  level  of  α  =  0.05  and  reliability  test  using  the  coefficient  values shows cronbach  alpha  with  coefficient  of  α  =  0,60.  The  result  indicates that  logistic  performance simultaneously  have  significant influence  on  operational  performance,  with  adjusted  R-square  value of 46.4%. Partially, with the standard of α = 0.05, X1, X2 and X3 have significant influence on Y with sig. value of 0.033, 0.037 and 0.000 respectively. The correlation test shows a correlation coefficient by   0.706,  which  means that  the  variable  of  logistic  performance  has  a  strong  relationship with  the operational performance of 70.6%. Tujuan dari penelitian ini adalah untuk mendeskripsikan pengaruh kinerja logistik terhadap kinerja  operasional  pada  UKM  industri  rotan  di  Kota  Palu.  Populasi  dalam  penelitian  ini adalah 24 Usaha Kecil Menengah Rotan yang terdiri dari 24 pemilik usaha sebagai responden, dan  24 karyawan  aktif  sehingga  sampel  penelitian  ini  adalah  48  responden dengan teknik sampel yang  digunakan  adalah  Sensus.  Metode analisis  yang  digunakan  adalah  analisis regresi  linier  berganda  dengan menggunakan  perhitungan  dari  software  SPSS  for  Windows Release 16,0. Uji hipotesis yang digunakan memiliki tingkat signifikansi α = 0,05 dan untuk uji  reliabilitas  menggunakan  nilai  koefisien  alan  croanbach  dengan  koefisien  nilai  batas  α  = 0,60.  Hasil  penelitian  menunjukkan  bahwa  kinerja  logistik  secara  simultan  menghasilkan pengaruh  yang signifikan terhadap kinerja operasional, dengan nilai Adjust R-square sebesar 46,4%.  Secara  parsial  dengan  standar  α  =  0,05  hasil penelitian  X1,  X2  dan  X3  berpengaruh signifikan terhadap Y dengan sig masing-masing yaitu 0,033, 0,037 dan 0,000. Hasil korelasi tersebut  menunjukkan  koefisien  korelasi  sebesar  0,706  yang berarti  bahwa  variabel  kinerja logistik memiliki hubungan yang kuat dengan kinerja operasional sebesar 70,6%.

The Effect of Country of Origin, Service Quality, and Brand Redeployment After M&A

2018 ◽  
pp. 177-191
Author(s):  
Adilla Anggraeni ◽  
Kendy Hasan
Keyword(s):  
Service Quality ◽  
Purchase Intention ◽  
Reliability And Validity ◽  
Merger And Acquisition ◽  
The Other ◽  
Multiple Linear Regressions ◽  
Online Questionnaire ◽  
Consumer Purchase Intention ◽  
Post Hoc ◽  
Linear Regressions

Many companies worldwide underwent merger and acquisition to expand the business. The purpose of the research is to confirm that general country attribute; service quality and the redeployment strategies are variables needed by the company to smooth the process of the merger and acquisition. The data were collected from 150 respondents through offline and online questionnaire. Cronbach's Alpha and Confirmatory Factorial Analysis were utilized to determine reliability and validity of the constructs. Simple and multiple linear regressions are the hypothesis testing chosen for this study. ANOVA and Post-Hoc Duncan are performed to differentiate which of the five redeployment strategies is the best used by the company after done the merger and acquisition. The results conclude that general country attributes and service quality are positively linked to purchase intention. On the other hand, corporate brand redeployment alternatives are shown to have no impact on consumer purchase intention in the case of Tigerair Mandala Airlines.

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals The importance of spirituality dimensions in the development of entrepreneurship

2018 ◽  
Vol 1 (2) ◽  
pp. 55
Author(s):  
Hani Sirine ◽  
Elisabeth Penti Kurniawati
Keyword(s):  
Entrepreneurial Intention ◽  
Human Being ◽  
Multiple Linear Regressions ◽  
Significant Positive Effect ◽  
Entrepreneurial Success ◽  
Positive Effects ◽  
Analysis Technique ◽  
Positive Effect ◽  
Linear Regressions ◽  
Entrepreneurial Networking

Human being as spiritual being needs to be nurtured spiritually so that they can be optimal in their work and their calling. Actualization of this calling can be made through entrepreneurship. The purpose of this study is to determine the importance of spiritual dimensions (vision, faith/hope, love altruistic, meaning/calling, membership) in the development of entrepreneurship (entrepreneurship intention, entrepreneurial networking, entrepreneurial capability, and entrepreneurial success). The analysis technique of this study uses multiple linear regressions with a sample of 67 graduates of Universitas Kristen Satya Wacana (UKSW) who have had and run their own business. The results show that the spirituality dimensions (vision, faith/hope, altruistic love, meaning/calling, membership) significantly influence entrepreneurial intention, entrepreneurial networking, entrepreneurial capability, and entrepreneurial success. When it is tested partially, the significant positive effect on entrepreneurial intention is vision and faith/hope. Faith/hope also has significant positive effects on entrepreneurial networking. Vision, faith/hope, and meaning/calling has significant positive effects on entrepreneurial capabilities. Lastly, faith/hope, and meaning/calling has significant positive effects on entrepreneurial success.

scholarly journals THE EFFECT OF INDEPENDENCE, OBJECTIVITY, KNOWLEDGE, WORK EXPERINECE, INTEGRITY , ON AUDIT QUALITY (Study On West Java Provincial Inspectorate In 2018)

2019 ◽  
Vol 9 (2) ◽  
pp. 141-160
Author(s):  
Yohana Ariska Sihombing ◽  
Dedik Nur Triyanto
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Sampling Methods ◽  
Knowledge Work ◽  
Test Results ◽  
West Java ◽  
Independent Variable ◽  
Spss Software ◽  
Positive Effect

Audit quality is audit conducted in accordance with the standard so that it is able to recognized and report in case of violations committed clients. The purpose of this study is to analyse the things that relate to the quality of the audit. This research intends to influence independent variable information simultaneously and is partial. In this research, which became the independent variables namely independence, objectivity, knowledge, work experience, and integrity while the dependent varaibel i.e. the quality of audits.The population in this research is the auditor of internal Inspectorate West Java province year 2018 by the number of respondents as many as 31 people and sampling techniques in the study of saturated samples is random sampling. Methods of analysis in this research is descriptive statistics analysis and multiple regression analysis using SPSS software 23.Based on the test results, the value of R square on this research is of 54.8%, it means that independent varibel influenced dependent variabel 54,8%. While the rest amounted to 45.2% influenced by other factors. Simultaneously varaibel the independence, objectivity, knowledge, work experience, and the integrity of the influential significantly to the quality of the audit. Partially variable positive effect significantly to certify the quality of audits. Partially variable objectivity, knowledge, work experience, and do not affect the integrity of the quality audit. Key Words : Independence, Objectivity, Knowledge, Work Experience, Integrity, Audit Quality 

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