scholarly journals KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
Ketut Budiartha
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Total Sample ◽  
Financial Reports ◽  
Auditor Quality ◽  
Sample Data ◽  
Client Pressure ◽  
Relationship Of ◽  
The Relationship

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit  ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality 

scholarly journals HUBUNGAN DAYA LEDAK LENGAN DAN DAYA LEDAK TUNGKAI TERHADAP KEMAMPUAN SMASH BOLAVOLI

2020 ◽  
Vol 12 (3) ◽  
pp. 202
Author(s):  
La Kamadi
Keyword(s):  
Data Analysis ◽  
Total Sample ◽  
Coaching Education ◽  
Correlation And Regression Analysis ◽  
Explosive Power ◽  
Analysis Technique ◽  
Hand Eye Coordination ◽  
Relationship Of ◽  
The Relationship ◽  
Sports Coaching

The problem in this study is the relationship between the explosive power of the arms, the explosive power of the legs and hand eye coordination on the smash ability in the volleyball game of the students of FIK UNM. The population in this study were all students of FIK UNM sports coaching education with a total sample of 30 students who were selected by random sampling. The data analysis technique used is the correlation and regression analysis technique using the SPSS version 16 system at a significant level of 95% or α 0.05. Starting from the results of data analysis, this study concludes that: (1) The correlation between arm explosive power and smash ability in volleyball, proved to be r0 = 0.955 (P <α 0.05), (2) The relationship between limb explosive power and smash ability at volleyball game, proved to be r0 = 0.917 (P <α0.05), (3) The relationship between hand eye coordination and smash ability in volleyball games, proved to be R0 = 0.852 (P <α 0.05), (4) Relationship of arm explosive power , limb explosive power and hand eye coordination on smash ability in volleyball game proved to be r0 = 0.970 (P <α0.05). This can be explained that if a student is supported by good explosive power, leg explosive power and ankle coordination, the student can do a good smash too.

scholarly journals HUBUNGAN KELINCAHAN, KELENTUKAN, KECEPATAN DAN KOORDINASI DENGAN KETERAMPILAN MENGGIRING BOLA DALAM PERMAINAN SEPAKBOLA

2020 ◽  
Vol 11 (3) ◽  
pp. 102
Author(s):  
Ahmad Rum Bismar ◽  
Arman Fadillah
Keyword(s):  
Data Analysis ◽  
Correlation Analysis ◽  
Significant Relationship ◽  
Random Sampling ◽  
Total Sample ◽  
Male Students ◽  
Analysis Technique ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship

This study aims to determine the relationship of the relationship between agility, flexibility, speed and coordination with dribbling skills in football games. This research is a descriptive correlational type of research. The study population was all male students of class XI of SMA Negeri 2 Makassar with a total sample of 150 male students who were selected by random sampling. The data analysis technique used is a single correlation analysis technique and the correlation of four predators. Based on the results of data analysis, this study concluded that: There was a significant relationship between agility and dribbling skills in football, (ro = 0.508> rt = 0.220); There is a significant relationship between flexibility and dribbling skills in football, (ro = 0.693> rt = 0.195); There is a significant relationship between speed and dribbling skills in football (ro = 0.693> rt = 0.195); There is a significant relationship between coordination with dribbling skills in the game of football (ro = 0.693> rt = 0.195); There is a significant relationship between agility, flexibility, speed and coordination with dribbling skills in football (ro = 0.693> rt = 0.195).

scholarly journals The Relationship Of Parent’Attention with The Results of Science Learning Grade VIII Students of SMP Negeri 15 Padang

2019 ◽  
Vol 4 (1) ◽  
pp. 221
Author(s):  
Riza Novita ◽  
Zulyusri Zulyusri ◽  
Siska Aulia Farma ◽  
Ristiono Ristiono
Keyword(s):  
Data Analysis ◽  
Correlation Analysis ◽  
Random Sampling ◽  
Science Learning ◽  
Positive Relationship ◽  
Sampling Technique ◽  
Total Sample ◽  
Analysis Techniques ◽  
Relationship Of ◽  
The Relationship

The purpose of this research is to determine the relationship of parents' attention with the science learning Grade VIII students of SMP Negeri 15 Padang. The population in this research amounted to 178 students with a total sample of 60 students, taken by random sampling technique. Data collection was obtained using questionnaires and documentation. Data analysis techniques were used using descriptive and correlation analysis techniques. The calculation result of r count> r table is 0.257> 0.250 which means that there is a positive relationship between the attention of parents and the results of natural science learning Students of Grade VIII of SMP Negeri 15 Padang.

scholarly journals Management of Utilizing Data Analysis and Hypothesis Testing in Improving the Quality of Research Reports

2019 ◽  
Vol 2 (2) ◽  
pp. 159-167
Author(s):  
Muhamad Yusup ◽  
Romzi Syauqi Naufal ◽  
Marviola Hardini
Keyword(s):  
Data Analysis ◽  
Statistical Tests ◽  
Data Coding ◽  
Analysis Process ◽  
Parametric Statistics ◽  
Mathematical Techniques ◽  
Relationship Of ◽  
The Relationship ◽  
Quality Of Research

Data analysis and mathematical techniques play a central role in quantitative data processing. Quantitative researchers estimate (strength) the strength of the relationship of variables, and test hypotheses statistically. Unlike the case with qualitative research. Although qualitative researchers might test a hypothesis in the analysis process, they do not estimate or test hypotheses about the relationship of variables statistically. Through tests or statistical tests can be used as the main means for interpreting the results of research data. It is through this statistical test that we as researchers can compare which data groups and what can be used to determine probabilities or possibilities that distinguish between groups based on an opportunity. Thus, it can provide evidence to determine the validity of a hypothesis or conclusion. In this study, we will discuss the preparation of data for analysis such as editing data, coding, categorizing, and entering data. As well as discussing the differences in data analysis for descriptive statistics and inferential statistics, differences in data analysis for parametric and non-parametric statistics in research, explanations of multivariate data analysis procedures, and also forms of research hypotheses.

scholarly journals HUBUNGAN KEAKTIFAN DALAM HIMA PRODI PPKN DENGAN INDEKS PRESTASI MAHASISWA PPKN UNIVERSITAS PGRI ADI BUANA SURABAYA

2018 ◽  
Vol 14 (26) ◽  
pp. 144-150
Author(s):  
Suhartono Suhartono
Keyword(s):  
Student Achievement ◽  
Data Analysis ◽  
Learning Process ◽  
Education Program ◽  
Teaching And Learning ◽  
Student Organization ◽  
Quality Of Teaching ◽  
Relationship Of ◽  
The Relationship

This research was motivated by a student organization requires students to be active and independent role in running the holding organization. Students are expected to be able to contribute through his thinking in a student organization. The problem of this research is "How does the activity of the HIMA Education Program PPKn and there a relationship activeness of students in HIMA Education Program PPKn with achievement index of PPKn students on campus UNIPA Surabaya ".The goal is to determine the activity of the HIMA Education Program PPKn students and to determine the relationship of the activity of the HIMA Education Program PPKn student with student achievement index PPKn on campus UNIPA Surabaya. Activeness in this research is the students who are active as a board and as a member of HIMA PPKn UNIPA Surabaya. Achievement index in this research is the unit of ultimate value that describes the quality of teaching and learning process of each semester. In this study to measure the activity of students and grade is done by using questionnaires and documentation. Analyzed Data Technique using product moment correlation, the sample in this study consisted of 95 PPKn students UNIPA Surabaya year period 2015, 2016 , 2017. The data were obtained by questionnaire and documentation which there is a student IPK. Based on data analysis that has been done to produce a correlation coefficient -0,292 to 0,004 significant, because the significance < 0.05 then Ho is rejected and Ha accepted. This means that there is a significant correlation between the activity of the HIMA Education Program PPKn with achievement index of PPKn students in UNIPA Surabaya.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH MYOPIC BEHAVIOUR

AJAR ◽  
2020 ◽  
Vol 3 (02) ◽  
pp. 188-218
Author(s):  
Melky Edward Buttang
Keyword(s):  
Data Analysis ◽  
Ownership Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Total Sample ◽  
Foreign Ownership ◽  
The Other

This study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and foreign ownership structure has a positive and not significant effect on firm value. Other findings show that audit quality has a positive and significant effect on firm value, Myopic behavior has a negative and significant influence on firm value. However, myopic behavior does not play a role in mediating the structure of foreign ownership of firm value, and on the other hand, myopic behavior plays a role in mediating the quality of audits of firm valueThis study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and foreign ownership structure has a positive and not significant effect on firm value. Other findings show that audit quality has a positive and significant effect on firm value, Myopic behavior has a negative and significant influence on firm value. However, myopic behavior does not play a role in mediating the structure of foreign ownership of firm value, and on the other hand, myopic behavior plays a role in mediating the quality of audits of firm value.

scholarly journals RELATIONSHIP OF NURSE WORKLOAD WITH RESPONSE TIME TO PATIENT’S HANDLING IN EMERGENCY INSTALLATION RSU PKU MUHAMMADIYAH BANTUL YOGYAKARTA.

2020 ◽  
Vol 11 (1) ◽  
pp. 45-56
Author(s):  
Siti Saidah
Keyword(s):  
Quality Of Service ◽  
Data Analysis ◽  
Response Time ◽  
Emergency Patient ◽  
Cross Sectional ◽  
Nurse Workload ◽  
Patient Service ◽  
Relationship Of ◽  
The Relationship

ABSTRACT Hospitals as a center for health services that must provide good quality services for patients by improving the quality of service. Emergency patient service were services that require immediate relief to prevent death and disability. One indicator of service quality was response time. There are several factors that affect response time, one of which is the high nurse workload. The purpose of this study to determine the relationship of nurse workload with response time to patient’s handling in Emergency Installation RSU PKU Muhammadiyah Bantul Yogyakarta. This research was conducted at emergency room RSU PKU Muhammadiyah Bantul Yogyakata, used cross sectional approach. The sample in this study amounted to 15 respondents taken in total sampling. The instrument used in this research is nurse workload questionnaire and observation sheet used stopwatch. The data analysis used kendalls tau by a computer programs SPSS. The result of the kendall tau show the significant 0,003, it means that ρ < α so there was relationship of nurse workload with response time to patient’s handling in Emergency Installation RSU PKU Muhammadiyah Bantul Yogyakarta. Keywords : Workload, Response time. ABSTRAK Rumah sakit sebagai pusat pelayanan kesehatan yang harus memberikan kualitas pelayanan yang baik bagi pasiennya dengan meningkatkan kualitas pelayanan. Pelayanan pasien gawat darurat adalah pelayanan yang memerlukan pertolongan segera untuk mencegah kematian dan kecacatan. Salah satu indikator pelayanan berupa response time. Terdapat beberapa faktor yang mempengaruhi response time salah satunya yaitu beban kerja perawat yang tinggi. Tujuan penelitian ini untuk mengetahui hubungan beban kerja perawat dengan response time pada penanganan pasien di IGD RSU PKU Muhammadiyah Bantul Yogyakarta. Penelitian ini dilaksanakan di IGD RSU PKU Muhammadiyah Bantul Yogyakarta, menggunakan pendekatan cross sectional. Sampel dalam penelitian ini berjumlah 15 responden yang diambil secara total sampling. Instrumen yang digunakan dalam penelitian ini adalah kuesioner beban kerja perawat dan lembar observasi menggunakan stopwatch. Analisa data menggunakan uji kendall tau dengan program komputer SPSS. Hasil uji kendall tau menunjukkan nilai signifikan 0,003, hal ini menunjukkan bahwa ρ < α ada hubungan antara beban kerja perawat dengan response time pada penanganan pasien di IGD RSU PKU Muhammadiyah Bantul Yogyakarta. Kata kunci : Beban Kerja, Response Time

scholarly journals Independence, professionalism, professional skepticism

2018 ◽  
Vol 3 (1) ◽  
pp. 61-71 ◽  
Author(s):  
Agus Widodo Mardijuwono ◽  
Charis Subianto
Keyword(s):  
Audit Quality ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Variable ◽  
Content Type ◽  
Professional Skepticism ◽  
Relationship Of ◽  
The Relationship

Purpose The purpose of this paper is to obtain empirical evidence of the relationship of independence, professionalism and skepticism with the quality of audit produced. Design/methodology/approach This research was conducted with questionnaires distributed to all auditors working in KAP Surabaya and Sidoarjo. The population in this study was all auditors working in KAP 45 Surabaya and KAP 1 Sidoarjo. Hypothesis testing was performed by using the partial least square test with the help of SmartPLS software version 3.0. Findings The results from this study found that auditor independence is positively related to audit quality but is not significant. Variable auditor professionalism is positively related to audit quality and proved significant, while the skepticism variable of auditor professionalism is positively related to audit quality and is significant. Originality/value The results of this study indicate that auditor independence, professionalism and skepticism are positively related to audit quality.

scholarly journals Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit

2020 ◽  
Vol 30 (3) ◽  
pp. 725
Author(s):  
Ni Ketut Ayu Mirah Pusparani ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Sample Technique ◽  
Saturated Sample ◽  
Conducting Research ◽  
Audit Reports ◽  
Relationship Of ◽  
The Relationship

Public accountants are professionally accountable to the public for the quality of their audit reports. In carrying out its duties an auditor must have the skills and experience by considering quality and quantity. The purpose of conducting research on the relationship of competence and independence in audit quality is to obtain empirical evidence of the relationship between the two. The population in this study was 82 auditors. The saturated sample technique is a technique used to determine the sample and 52 auditors who are part of the 13 KAPs registered at IAPI and made respondents in this study. Multiple linear regression analysis was chosen to analyze the data. The results prove that good auditor competence and good independence will improve the quality of audit reports produced by an auditor. Keywords: Competency; Independence; Audit Quality.

scholarly journals THE ROLE OF INFORMATION TECHNOLOGY IN IMPROVEMENT OF QUALITY OF THE FINANCIAL REPORTS PREPARED BY THE COMMERCIAL BANKS IN BANGLADESH

2021 ◽  
Vol 5 (2) ◽  
pp. 85-97
Author(s):  
Md. Abu Sina ◽  
Md. Shahnur Azad Chowdhury ◽  
Md. Tafhim Sakib ◽  
Sultana Akter ◽  
A. B. M. Yasir Arafat
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Financial Reporting ◽  
Banking Sector ◽  
Primary Data ◽  
Quality Information ◽  
Financial Reports ◽  
Market Expansion ◽  
The Relationship

In the 21st century, from bank to insurance, multinational companies to government offices have increased thousands of times their profitability, productivity, sustainability, and also market expansion through the successful uses of ICT. Today another aspect is the preparation of a high-quality financial report that relies entirely on the information. Quality information depends on several characteristics like completeness, accuracy, timeliness, consistency, validity, accessibility, and integrity of that information, etc. Having these characteristics in financial information is the prerequisite for good financial reporting. Usages of IT have a great role in producing quality information and financial reporting consequently. The use of IT in the banking sector is more sophisticated than in other sectors in Bangladesh. Therefore, the purpose of this research is to examine analytically the relationship between the use of Information Technology and the quality of financial reporting. Using primary data sourced a structured questionnaire was administered to selected banks in Bangladesh and data analysis was done through the General Regression Model by OLS method to examine the nature of the relationship that exists between the quality of financial reports and the Adoption of Information Technology. The result of the data analysis of the study showed that a positive correlation exists between IT and the quality of reports. JEL Classification Codes: M1, M15, Q55.

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