Efek Moral Reasoning Terhadap Niat Auditor Internal  Untuk Melakukan Whistleblowing

The purpose of this study is to investigate the effect of moral reasoning on the intention of internal auditors to conduct whistleblowing. The respondents in this study using purposive sampling technique. The researchers choose a sample based on individuals who have work experience as internal auditors for one year and at least 21 years old. This study used a survey method using a questionnaire. The questionnaire was distributed to 70 internal auditors who worked on State University located in Yogyakarta. However, only 56 questionnaires can be used in this study. All questionnaire were analyzed using regression analysis. This study provides empirical evidence that moral reasoning has a positive effect on the intention of internal auditor behavior to blow the whistle.

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Moral Reasoning dan Skeptisisme Profesional Memoderasi Pengaruh Independensi Terhadap Kualitas Audit

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i03.p05 ◽

2019 ◽

Vol 29 (3) ◽

pp. 972

Author(s):

Endang Retno Rahayuningsih ◽

Ni Luh Sari Widhiyani

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Moral Reasoning ◽

Audit Quality ◽

Professional Skepticism ◽

Internal Auditors ◽

Positive Effect

The purpose of this study is to determine the ability of moral reasoning and professional skepticism to moderate the influence of independence on audit quality at PT. Bank Sinar Mas MSIG Bali Province. This research was conducted in eight offices of PT. Bank Sinar Mas MSIG found in the Bali Region by using 40 internal auditors as a sample using the census method. Data collection is done by distributing questionnaires and tested through the Moderated Regression Analysis (MRA) technique. Based on the results of the analysis, the independence variable has a positive effect on audit quality. Moral reasoning strengthens the effect of independence on audit quality. Professional skepticism reinforces the influence of independence on audit quality. Keywords : Independence; Moral Reasoning; Professional Skepticism; Audit Quality.

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PENGARUH KOMPETENSI DAN PROFESIONALISME AUDITOR INTERNAL TEHADAP KINERJA KARYAWAN DENGAN INTERNAR KONTROL SEBAGAI VARIABEL INTERVENING

E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis ◽

10.29103/e-mabis.v20i2.437 ◽

2019 ◽

Vol 22 (1) ◽

pp. 161-173

Author(s):

Muh. Akob ◽

Ansir Launtu ◽

Irwan AS

Keyword(s):

Regression Analysis ◽

Internal Control ◽

Employee Performance ◽

Significant Positive Effect ◽

Validity And Reliability ◽

Test Analysis ◽

Internal Auditor ◽

Internal Auditors ◽

Linearity Test ◽

Positive Effect

This study aims to determine the effect of competence and professionalism of internal auditors on the performance of Employees with Internal Control as Intervening Variables. The research sample consisted of 96 Kalla Group employees who were directly involved in the finance department. The questionnaire was tested for validity and reliability test before research. The analysis prerequisite tests used were normality test, linearity test, mulitikolonieritas test and heteroscedasticity test. Analysis of the data used is simple regression analysis and multiple regression analysis. The results showed (1) There was a significant positive effect on internal auditor competency on employee performance; (2) There is a significant positive effect of internal auditor professionalism on performance; (3) There is a significant positive effect of internal control on employee performance (4) There is a significant positive effect on internal auditor competence on internal control; (5) There is a significant positive effect on the professionalism of internal auditors on internal control; (6) There is a significant positive effect of internal auditor competence on employee performance through Internal control as an intervening variable; (7) There is a significant positive effect of internal auditor professionalism on employee performance through Internal Control as an Intervening variable.

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DETERMINAN KINERJA AUDITOR INTERNAL PADA INSPEKTORAT SE-PULAU LOMBOK

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2017.v1.i1.2048 ◽

2017 ◽

Vol 1 (1) ◽

pp. 66

Author(s):

Aluh Ruhbaniah ◽

Agusdin Agusdin ◽

Alamsyah Alamsyah

Keyword(s):

Role Conflict ◽

Leadership Style ◽

Sampling Technique ◽

Analysis Method ◽

Internal Auditor ◽

Internal Auditors ◽

And Control ◽

Positive Effect ◽

Lombok Island

This study aims to test and find empirical evidence of the influence of audit structure, leadership style, role conflict, the experience and the independence of the internal auditor performance. Samples were either internal auditor Functional Auditor (JFA) and Control Officers (P2UPD) at Inspectorate Lombok Island in Nusa Tenggara Barat Province. This study uses a quantitative approach to the entire population of Control Officers and the sample used is 141 internal auditors. Sampling technique used is sensus and analysis method used is multiple linear regression. The results showed that the audit structure, experience and independence significant positive effect on the performance of the internal auditor. The study also found evidence that the conflict can influence the role of internal auditors performance but with a negative direction. While the leadership style does not affect the performance of auditors. The implication of this research is to give opportunity to the APIP on the Lombok island to give more attention to the factors that can improve the performance of auditors as to how to resolve the conflict of roles, keep use audit structure, enhance the experience and independence of the internal auditor.

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The Effect of Creativity on Entrepreneurial Motivation

Jurnal Ilmiah Pendidikan Scholastic ◽

10.36057/jips.v4i3.419 ◽

2020 ◽

Vol 4 (3) ◽

pp. 53-56

Author(s):

Reni Respita

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Random Sampling ◽

Sampling Technique ◽

State University ◽

Questionnaire Data ◽

Entrepreneurial Motivation ◽

Simple Regression Analysis ◽

Positive Effect ◽

Simple Regression

The purpose of this study was to determine the effect of creativity on entrepreneurial motivation in students of the Faculty of Economics, State University of Padang. The population in this study were 1,209 students. The sampling technique used was proportional random sampling in order to obtain a sample of 300 students. The research instrument used was a questionnaire. Data analysis in this study using simple regression analysis. The results of this study indicate that creativity has a significant and positive effect on student entrepreneurial motivation.

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KOMPETENSI, INDEPENDENSI, DAN MOTIVASI SEBAGAI DETERMINAN KINERJA AUDITOR INTERNAL PEMERINTAH

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v8i1.25 ◽

2018 ◽

Vol 8 (1) ◽

pp. 35

Author(s):

Lisa Agustina ◽

Sulardi Sulardi

Keyword(s):

Regression Analysis ◽

Local Government ◽

Multiple Regression Analysis ◽

Empirical Evidence ◽

Multiple Regression ◽

Sampling Technique ◽

Analysis Method ◽

Internal Auditor ◽

Internal Auditors ◽

And Control

This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Control Officers (P2UPD) in Inspectorate Klaten Regency. This research used quantitative approach to entire population which is 40 internal auditors. Sampling technique on this research using census with multiple regression analysis method. The result of this research proves that the competence influence both positive and significant to auditors’ performance, independence influence both positive and significant to auditors’ performance, and motivation influence both positive and significant to auditors’ performance. Therefore, local government should provide training in case for increasing competence, encourage auditor’s performance by increasing independence, and strengthen motivation so that the internal auditor can take the role and the function as well as possible so the achievement of local government objectives can be implemented accountably.Keywords: competence, independence, motivation, auditors’ performance

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EFEK LINGKUNGAN KERJA DAN EFIKASI DIRI PADA KINERJA KARYAWAN

Jurnal Fokus Manajemen Bisnis ◽

10.12928/fokus.v11i2.4584 ◽

2021 ◽

Vol 11 (2) ◽

pp. 189

Author(s):

Ulfa Sofiatun ◽

Anwar Mansyur

Keyword(s):

Regression Analysis ◽

Work Environment ◽

Self Efficacy ◽

Quantitative Method ◽

Sampling Method ◽

Employee Performance ◽

Sampling Technique ◽

Analysis Method ◽

One Year ◽

Positive Effect

This study aims to examine the effect of work environment and self-efficacy on employee performance. The object of this research is a historical and tourism site in the Semarang City, namely the Sam Poo Kong Temple and Lawang Sewu. The research was conducted in quantitative method by distributing questionnaire to the employee in the both locations. The sampling method that purposive sampling technique with the criteria of respondents are employee has been working for at least one year. Based on the data collection, a sample of 107 employees was obtained to be analyzed. The data were analyzed using regression analysis method. The results of the study strengthen the findings of previous studies that work environment and self-efficacy have a positive effect on employee performance.

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PROFESSIONAL ATTRIBUTES OF INTERNAL AUDITORS IN RIAU

Jurnal Benefita ◽

10.22216/jbe.v3i2.2891 ◽

2018 ◽

Vol 3 (2) ◽

pp. 161

Author(s):

Satria Tri Nanda

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Hypotheses Testing ◽

Internal Auditors ◽

Factors Influencing ◽

Professional Attributes ◽

Professional Care ◽

Positive Effect

This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvementt, planning and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.

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Pengaruh Solvabilitas Terhadap Return Saham Dengan Earning Per Share Sebagai Variabel Moderasi

JAMER : Jurnal Akuntansi Merdeka ◽

10.33319/jamer.v1i1.23 ◽

2020 ◽

Vol 1 (1) ◽

pp. 45-50

Author(s):

Adinda Novia Ardianti ◽

Elva Nuraina ◽

Liana Vivin Wihartanti

Keyword(s):

Regression Analysis ◽

Stock Returns ◽

Quantitative Research ◽

Sampling Technique ◽

Observation Data ◽

Significant Positive Effect ◽

Analysis Technique ◽

Food And Beverage ◽

Positive Effect ◽

Descriptive Statistical Analysis

Abstract— The purpose of this study is to analyze the effect of solvency on stock returns by using EPS as a moderating variable in the Food and Beverage companies listed on the IDX for the period 2015-2017. This study uses a type of quantitative research with a sampling technique that is purposive sampling. The research observation data were 36 companies. The analysis technique uses descriptive statistical analysis, classic assumption test and hypothesis testing using Moderated Regression Analysis (MRA). The results of the study prove that solvency has a not significant positive effect on stock returns and EPS reinforces the effect of solvency on stock returns. The smaller the level of solvability, the smaller the risk obtained. Keywords—: Solvability; Returns; EPS.

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Pengaruh Komitmen Dan Kompetensi Terhadap Kinerja Karyawan Pada Karyawan PT. BPR Duta Bali

Jurnal Ilmiah Satyagraha ◽

10.47532/jis.v2i1.57 ◽

2020 ◽

Vol 2 (1) ◽

pp. 89-98

Author(s):

Bagus Nyoman Kusuma Putra ◽

I Wayan Gede Antok Setiawan Jodi ◽

I Ketut Merta

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Organizational Commitment ◽

Linear Regression ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Positive Effect

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance

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PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

10.31219/osf.io/9tgse ◽

2020 ◽

Author(s):

Lola Satri ◽

Alfian

Keyword(s):

Regression Analysis ◽

Relationship Marketing ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Research Use ◽

Independent Variables ◽

Analysis Technique ◽

Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

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