scholarly journals AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT

2021 ◽  
Vol 13 (1) ◽  
pp. 7-12
Author(s):  
Arie Pratania Putri ◽  
Nur Nabila ◽  
Viony Augustin ◽  
Fellia Fellia
Keyword(s):  
Regression Analysis ◽  
Task Complexity ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Collection Method ◽  
Positive Effect ◽  
And Task

Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.

scholarly journals PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 13 (2) ◽  
pp. 127
Author(s):  
Tyas Pambudi Raharjo ◽  
Licke Bieattant
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Formal Knowledge ◽  
Positive Effect

<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

scholarly journals Analisis Pengaruh Potongan Harga, Paket Bonus, Pajangan dalam Toko dan Suasana Toko Terhadap Perilaku Pembelian Impulsif Pada Pelanggan Minimarket Indomaret Hybrid di Kota Semarang

JEMAP ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 47
Author(s):  
Aria Ahmad Pradana ◽  
Retno Yustini Wahyuningdyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Impulsive Buying ◽  
Positive Effect

The purpose of this research is to analyze the effect of discount, bonus pack, in-store display, and store atmosphere towards customer’s impulsive buying decision. The amount of sample in this research is 120. Sampling technique used in this research is purposive sampling and analyzed by multiple linear regression analysis using SPSS version 19. The result showed that discount has a significant and positive effect towards impulsive buying decision; bonus pack has a significant and positive effect towards impulsive buying decision; in-store display has a significant and positive effect towards impulsive buying decision; and store atmosphere has a significant positive effect towards impulsive buying decision.

scholarly journals PENGARUH PEMAHAMAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Wajib Pajak Kendaraan Bermotor Di Samsat Polda Jakarta Timur)

2019 ◽  
Vol 12 (2) ◽  
pp. 157
Author(s):  
Ferdinandus Kusuma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Positive Effect

<p class="Style1"><em>The purpose of this study was to determine the effect of formal taxpayer </em><em>knowledge and awareness of taxpayers on motor vehicle taxpayer compliance in companies in the area, SAMSAT POLDA East Jakarta. The data used are primary data by distributing questionnaires to Motor Vehicle Taxpayers registered at the SAMSAT POLDA East Jakarta Office. The population that will be the object of research is all motorized taxpayers registered at SAMSAT POLDA East Jakarta Office until the period of December 2016. The sampling technique used is accidental sampling. This study uses a method of linear regression analysis. The results showed that from the understanding of the taxpayer does not have a significant positive effect on motor vehicle taxpayer compliance and taxation sanctions have a significant positive effect on motor vehicle taxpayer compliance.</em></p>

scholarly journals PENGARUH KOMPETENSI DAN SKEPTISME PROFESIONAL TERHADAP KUALITAS AUDIT

2021 ◽  
Vol 9 (1) ◽  
pp. 21-30
Author(s):  
Jihan Astri Savira
Keyword(s):  
Audit Quality ◽  
Professional Competence ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Collection Method ◽  
Auditor Quality ◽  
Positive Effect ◽  
Scale Data

Abstract This study aims to determine and analyze the effect of professional competence and skepticism on audit quality. The population and sample of this study were auditors who worked at the Inspectorate Offices of Luwu Raya (Palopo City, Luwu Regency, North Luwu Regency, East Luwu Regency). The sampling technique used a census technique. The sample in this study was auditors who worked at the Inspectorate Office throughout Luwu Raya. The data collection method used a questionnaire. Kueisoner research uses a Likert scale. Data analysis using multiple linear regression analysis. This research is expected to be used as input and consideration for auditors and as a field of information for further research. The results showed that competence and skepticism had a significant positive effect on auditor quality. Keywords: competency, skepticism, audit quality.

scholarly journals PENGARUH HEDONIC MOTIVATION TERHADAP SOCIAL MEDIA PRODUCT BROWSING DAN DAMPAKNYA TERHADAP PURCHASE INTENTION PADA MAHASISWA UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA

2019 ◽  
Vol 3 (2) ◽  
pp. 262
Author(s):  
Risang Bagus Hastungkara Aji ◽  
Henny welsa Welsa ◽  
Ign.Soni Kurniawan
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Purchase Intention ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Positive Effect

The purpose of this study is to analyze and explain the effect of hedonic motivation on social media product browsing as well as its impact on purchase intention on student of Sarjanawiyata Tamansiswa Yogyakarta. The sample used in this study were customers who buy and use social media. Accidental sampling was used as the sampling technique. The researchers used questionnaire to collect the primary data with the total of 213 respondents. In this study, the researchers also used regression to determine the effect of hedonic motivation on social media product browsing as well as its impact on purchase intention. The results showed simple and multiple linear regression analysis on the T test which showed that the hedonic motivation has a significant effect on social media product browsing. The results of F test showed that hedonic motivation, social media product browsing can simultaneously predict the changes in purchase intention. The test results of the coefficient of determination or R² purchase intention are affected by hedonic motivation, social media product browsing. The analysis resulted in hedonic motivation has a positive effect on social media product browsing, social media product browsing has a positive effect on purchase intention, hedonic motivation has a positive effect on purchase intention.keywords : hedonic motivation, social media product browsing, purchase intention

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

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

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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