scholarly journals Efektivitas Pengendalian Internal, Kepuasan Kerja, dan Kecenderungan Kecurangan Akuntansi

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Natalia Paranoan ◽  
Edmondus Sadesto Tandungan ◽  
Afian Dezi Sanda Sipi
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Accounting Fraud ◽  
Validity And Reliability ◽  
Control Effectiveness ◽  
Normality Test ◽  
Simple Regression Analysis ◽  
Test Requirements ◽  
Linearity Test ◽  
The City

This study aimed to examine the effect of the internal control effectiveness  and job satisfaction on the trend of accounting fraud at state-owned enterprises in Makassar. This research conducted at employees of state-owned enterprises. The data collection will be done by using survey through questionnaires taken from state-owned companies in the city of Makassar on 65 respondents and using proportional random sampling. The questionnaire is tested for validity and reliability before collecting research data. Test requirements analysis that includes test instruments and classic assumption test including normality test, test multicoloniarity, heteroscedasticity test and linearity test. Data analysis method is simple regression analysis and multiple regression analysis.

scholarly journals PENGARUH KEPEMIMPINAN ETIS DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA KARYAWAN KOPERASI BATIK DI JOGJAKARTA

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Jajuk Herawati ◽  
Prayekti Prayekti
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Ethical Leadership ◽  
Employee Performance ◽  
Single Family ◽  
Validity And Reliability ◽  
Purposive Sampling ◽  
Simple Regression Analysis ◽  
The City ◽  
Simple Regression

This study aims to determine the influence of ethical leadership and organizational commitment to employee performance, as well as the influence of ethical leadership on organizational commitment. The rp was carried out as a survey. The population of this study were all employees in the city of Yogyakarta batik cooperatives. Sampling was done by purposive sampling. Number of samples was 37 people, 8 people from enlisted KBTamtama, 9 people from KB Senopati, 6 people from KB PPBI, 7 people from Coral Single Family Planning, and 7 people from KB Mataram. Data were collected using a questionnaire that has been tested for validity and reliability. Scale measurements using 5-point Likert scale. Hypothesis testing is done by using multiple regression analysis and simple regression analysis. The results showed: (1) ethical leadership had positive and significant effect on employee performance (b = 0755; p = 0.000 <0.05). The implication, the better implementation or application of ethical leadership from the head, then the employee's performance is likely to increase; (2) organizational commitment had positive and significant impact on employee performance (b = 0.490; p = 0.002 <0.05). The implication, the stronger the organizational commitment of employees, then the employee's performance is likely to increase; and (3) ethical leadership hadpositive and significant effect on organizational commitment (b = 0629; p = 0.000 <0.05). The implication, the better implementation or application of ethical leadership of the leadership, the organizational commitment of employees tend to increase. Keywords : ethical leadership, organizational commitment, employee performance, purposive sampling.

scholarly journals THE ANALYSIS OF MADRASAH SUPERVISORS' COMPLIANCE AND COMPETENCE EFFECT ON THEIR PERFORMANCE DEVELOPMENT

2019 ◽  
Vol 1 (1) ◽  
pp. 1-6
Author(s):  
Supadi Supadi
Keyword(s):  
Regression Analysis ◽  
Comparative Research ◽  
Total Sample ◽  
Positive Influence ◽  
Research Survey ◽  
Normality Test ◽  
Depth Interview ◽  
Simple Regression Analysis ◽  
Performance Development ◽  
Linearity Test

This study aims to: (1) know the description of the competence of the supervisor of madrasah (2) know the description of the compliance adherence level of the madrasah supervisor (3) know the performance of the madrasah supervisor on the madrasah and (4) develop the Supervisor’s competency of madrasah by adding competence of Islamic education in Jakarta, Bogor, Depok, Tangerang and Bekasi. This research is a comparative causal research (Causal-Comparative Research) with the unit of analysis studied is the supervisor of madrasah located in Jakarta, Bogor, Depok, Tangerang and Bekasi. This study included research survey using questionnaire and in-depth interview with a total sample of 150 madrasah supervisors. The test equipment used in this study uses the classical assumption test which includes normality test, multicolonierity test, heteroscedasticity test and linearity test. The method of data analysis used is simple regression analysis and multiple regression analysis. The result of this research shows that based on the result of path analysis can be obtained the effect of inter-variables as follows: there is a positive influence of supervisor's compliance and competence to supervisor's performance.

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

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.

scholarly journals EFEKTIFITAS PENGENDALIAN INTERNAL, BUDAYA ETIS ORGANISASI DAN KETATAAN ATURAN AKUTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

2016 ◽  
Vol 7 (1) ◽  
pp. 37
Author(s):  
Zainuddin Zainuddin
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Internal Control ◽  
Reliability Testing ◽  
Accounting Fraud ◽  
Validity And Reliability ◽  
Analysis Techniques ◽  
Accounting Rules

<p><strong>Abstract</strong></p><p>This study was aimed at discovering the perception of the financial workers in SKPDs in Ternate city about the effect of effectiveness in internal control, the organization s ethic culture and compliance to accounting rules on the tendency of accounting fraud. This study was conducted with SKPDs of the Ternate cities Government, as one of the implementing lamenting of the region’s government in the form of offices. The sample consisted of 72 workers in the offices of the Ternate cities government. The data collection was done by distributing questionnaires with a set of questions or statements to the respondents to be answered using Likert scale. The data analysis techniques used were validity and reliability testing, normality testing, Mullticolinearity testing, Heteroscedasticity testing and hypothesis testing using SPSS program 21.0 for Windows. The results showed that: (1) there was a negative and significant effect between the effectiveness in internal control and the tendency of accounting fraud in the SKPDs in Ternate city, (2) there was a negative and significant effect between the organization’s ethic culture and the tendency of accounting fraud in the SKPDs in Ternate city, (3) there was a negative and significant effect between the compliance to accounting rules and the tendency of accounting fraud in the SKPDs in Ternate city.</p><p><strong>Abstrak</strong></p><p>Penelitian ini bertujuan untuk menggali persepsi para pegawai pengelola keuangan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate mengenai pengaruh efektifitas pengendalian internal, budaya etis organisasi dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi. Penelitian ini dilakukan pada SKPD Pemerintah Kota Ternate, yaitu salah satu unsur pelaksanaan pemerintah daerah yang berupa dinas-dinas. Sampel penelitian ini sejumlah 72 pegawai pada dinas-dinas Pemerintah Kota Ternate. Pengumpulan data dilakukan dengan cara penyebaran kuesioner dengan memberi seperangkat pertanyaan atau pernyataan tertulis kepada responden untuk dijawabnya dengan menggunakan skala likert. Teknik analisis data yang digunakan yaitu uji validitas dan reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji hipotesis menggunakan analisis regresi linear berganda (Multiple Regression Analysis) dengan menggunakan program SPSS 21.0 for Windows. Hasil penelitian ini menunjukkan bahwa: (1) terdapat pengaruh negatif dan signifikan antara efektifitas pengendalian internal terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate, (2) terdapat pengaruh negatif dan signifikan antara budaya etis organisasi terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate, (3) terdapat pengaruh negatif dan signifikan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi pada Satuan Kerja Perangkat Daerah (SKPD) Kota Ternate.</p>

scholarly journals PENGARUH E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ATAS PELAPORAN SURAT PEMBERITAHUAN TAHUNAN PADA KPP PRATAMA KISARAN

2020 ◽  
Vol 4 (1) ◽  
pp. 9
Author(s):  
Prianda Pebri
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Homogeneity Test ◽  
Simple Linear Regression ◽  
Validity And Reliability ◽  
Normality Test ◽  
Filling System ◽  
Simple Regression Analysis ◽  
The Individual ◽  
Tax Reporting

his study aims to determine the effect of the Implementation of the EFilling System on Taxpayer Compliance with Annual Tax Reporting in the KPP Primary Range. The data of this study were obtained from a questionnaire (Primary) distributed to taxpayers registered in the KPP Pratama Kisaran using the incidental sampling method. The population of this research is the individual taxpayer who is registered as the e-filling taxpayer in the KPP Pratama Kisaran. The sample used in this study were 100 respondents. The questionnaire was tested for validity and reliability before the study. The prerequisite tests used were normality test and homogeneity test. Hypothesis testing used is simple linear regression and Moderated Regression Analysis. This research was proven through a simple regression analysis that obtained an R Square value of 0.368, which can be interpreted that the magnitude of the effect of the E-Filling System Implementation on Taxpayer Compliance was 36.8%. The results of the t-statistic test produced a significance value smaller than the level of significant at 0,000 <0.05. So the results of this study indicate that the adoption of the E-Filling System has a positive and significant effect on Taxpayer Compliance with Annual SPT Reporting.Keywords: E-Filling, Kepatuhan Wajib Pajak

scholarly journals Analysis of Profitability Performance Based on the Problem Financing Sector in BPRS in Bekasi City

MANAZHIM ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 117-129
Author(s):  
Hamzah Robbani ◽  
Prasetio Ariwibowo ◽  
Deny Heryadi
Keyword(s):  
Regression Analysis ◽  
Quantitative Analysis ◽  
Data Processing ◽  
Likert Scale ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Process Data ◽  
Simple Regression Analysis ◽  
The City ◽  
Simple Regression

This study aims to determine the effect of problematic financing on profitability in Sharia People's Financing Banks (BPRS) in the City of Bekasi and the efforts of the management of the Islamic People's Financing Bank (BPRS) in Bekasi City in overcoming problematic financing. This research is "qualitative" namely research that studies a number of information relating to financing. To process data in this study using quantitative analysis in the form of Simple Regression analysis (Likert scale), and Coefficient of Determination Test (R2) with SPSS version 23.00. The results of data processing by researchers have the value of validity and reliability can be used as the basis for retrieval of data, and the results of simple regression analysis with r square of 0.047. shows that H0 is accepted which shows that there is no significant effect of Non Performing Financing on Profit in BPRS in Bekasi City.

scholarly journals PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIN KOMPENSASI, MORALITAS MANAJEMEN, KETAATAN ATURAN AKUNTANSI, DAN ASIMETRI INFORMASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

2019 ◽  
Vol 8 (2) ◽  
pp. 89-100
Author(s):  
Irwansyah Irwansyah ◽  
Bambang Syufriadi
Keyword(s):  
Information Asymmetry ◽  
Internal Control ◽  
Primary Data ◽  
Accounting Fraud ◽  
Analysis Techniques ◽  
Compensation Management ◽  
Control Effectiveness ◽  
Accounting Rules ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of internal control effectiveness, suitability of compensation, the morality of management, the observance of accounting rules, and information asymmetry to the tendency of accounting fraud (a survey of the company's distributor in the city of Bengkulu). The data used in this research is primary data, which is obtained by spreading the questionnaire. The number of samples used in this study is 50 samples. Data analysis techniques using the help of IBM SPSS 16.0. The results showed that the effectiveness of the internal control and the morality of management negatively affect the tendency of accounting fraud. While information asymmetry has a positive effect on the tendency of accounting fraud. To the suitability of the compensation and the observance of accounting rules does not negatively affect the tendency of accounting fraud.Key words: Influence, Compensation, Management, Rules, Asymmetry, Accounting

scholarly journals The Effect of Job Stress and Cyberloafing on Organizational Commitment on Soe Bank Employees in The City of Surabaya

2021 ◽  
Vol 2 (3) ◽  
pp. 133-141
Author(s):  
Sahrul Fahad ◽  
Anang Kistyanto
Keyword(s):  
Organizational Commitment ◽  
Job Stress ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Validity And Reliability ◽  
Normality Test ◽  
Testing Instruments ◽  
Linearity Test ◽  
The Relationship ◽  
The City

This research was conducted on employees of conventional state owned banks in the city of Surabaya. The goals of the research to analyze the relationship beetween job stress and cyberloafing on organizational commitment. Data collection used interviews and online questionnaires. The questionnaire consisted of 26 questions and was filled in by 58 respondents. Testing instruments using validity and reliability tests. The classical assumption test used on the research which included linearity test, heteroscedasticity test, multicollinearity test, and normality test. Regression test using multiple linear regression analysis. Testing hypothesis using the t test. research results reveal that job stress has no effect on organizational commitment, but the results of cyberloafing found that there was a positive effect on organizational commitment.

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEGAWAI

2021 ◽  
pp. 10-16
Author(s):  
Claudio Oba ◽  
Yance Tawas ◽  
Anita Nisa Kambey
Keyword(s):  
Regression Analysis ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Primary Data ◽  
Validity And Reliability ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Simple Regression Analysis ◽  
The City

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui apakah Partisipasi penyusunan anggaran berpengaruh terhadap kinerja pegawai di dinas pendidikan dan kebudayaan kota Tomohon. Sampel dalam penelitian ini adalah pegawai di dinas Pendidikan dan Kebudayaan Kota Tomohon. Teknik analisis menggunakan Purposive sampling dan ada 36 responden. Metode penelitian yang digunakan adalah metode kuantitatif. Teknik analisis yang digunakan adalah analisis regresi linear sederhana dan menggunakan aplikasi SPSS 22. Penelitian ini menggunakan metode survey dengan menggunakan data primer yang diperoleh dari kuesioner. Skor hasil kuesioner diuji validitas dan reliabilitas. Data dianalisis menggunakan metode analisis regresi sederhana. Dapat dilihat bahwa nilai signifikasi 0,748 > 0,05, artinya variabel Partisipasi Penyusunan Anggaran tidak berpengaruh signifikan terhadap Kinerja Pegawai. Berdasarkan nilai thitung sebesar 0.324 < 2.032 ttabel, artinya variabel Partisipasi Penyusunan Anggaran tidak berpengaruh signifikan terhadap Kinerja Pegawai. Hasil penelitian ini menunjukan bahwa Partisipasi Penyusunan Anggaran tidak berpengaruh terhadap Kinerja Pegawai. Kata Kunci :Partsipasi Penyusunan Anggaran, Kinerja, Pegawai Abstract The purpose of this studied was to determine whether budgetary participation had an effect on employee performance in the education and culture office of the city of tomohon. The sample in this studied were employees of the tomohon city education and culture office. The analysis technique used purposive sampling and there were 36 respondents.The researched method used was a quantitative method. The analysis technique used was simple linear regression analysis and uses the spss 22 application. This studied used a surveyed method using primary data obtained from a questionnaire. The scores from the questionnaire were tested for validity and reliability. Data were analyzed using simple regression analysis method.  It could be seen that the significance value was 0.748> 0.05, which means that the variable participation in budgeting had no significant effect on employee performance.  Based on the tcount value of 0. 324 <2. 032 ttable, it means that the participation budgeting variable has not had a significant effect on employee performance. The results of this studied indicate that the participation in budgeting had no effect on employee performance Keyword : Participation of Budget formulation, Performance, Employee  

scholarly journals ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP PENGGUNAAN SISTEM AKUNTANSI (Studi Pada PT. Bank X Tbk di Wilayah Kota dan Kabupaten Jayapura)

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Budianto Ngo ◽  
Siti Rofingatun ◽  
Mariolin Sanggenafa
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting System ◽  
Analysis Method ◽  
Validity And Reliability ◽  
Accounting Systems ◽  
Normality Test ◽  
Linearity Test ◽  
The Relationship ◽  
The City

This study aims to determine the effect of attitudes towards the use of accounting systems at PT. Bank Mandiri in the city and district of Jayapura, to determine the effect of motivation on the use ofaccounting systems at PT. Bank Mandiri in the city and district of Jayapura, to determine the effect of emotions on system usage accounting at PT. Bank Mandiri in the city and district of Jayapura, todetermine the effect of the perception of the use of the accounting system at PT. Bank Mandiri in the city and Jayapura area. This study is a correlational study or the relationship between the independentvariables on the dependent variable and the analysis unit that is considered to be employees who have worked more than 6 months who have undergone a training period of 40 people. The questionnairetested its validity and reliability before testing the research data, the test equipment used in this study used the classical assumption test which included normality test, linearity test, heteroscedasticity testand multicollinearity test, the data analysis method used was multiple linear regression analysis using a tool of analysis in SPSS 25 statistics. The results of this study indicate that attitude variables do notsignificantly influence the use of accounting systems, the motivation variable does not significantly influence the use of accounting systems, emotional variables have a significant effect on the use of accounting systems and perception variables do not significantly influence the use of accountingsystems.

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