scholarly journals PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN

2021 ◽  
Vol 4 (4) ◽  
pp. 441-461
Author(s):  
Annisa Rahmawati ◽  
Asmara Indahingwati ◽  
Achmad Daengs GS
Keyword(s):  
Structural Equation ◽  
Quantitative Research ◽  
Positive Impact ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Equation Modeling ◽  
Public Accounting ◽  
Technical Ability

ABSTRACT   This study intends to provide empirical evidence and a discussion of the influence of the auditor's technical capabilities built by the dimensions of knowledge, experience, and communication on the quality of information presented in the financial statements. This research is a quantitative research using explanatory method. The subjects of this study are public accounting firms located in East Java. The sample used in this study is the auditor who has carried out work at a public accounting firm in East Java with a length of service of at least two years. The type of data used in this study is primary data derived from questionnaires. The statistical analysis method used in this study is Structural Equation Modeling. From the data collection that has been done, the elaboration of this research shows that there is a significant positive impact between the auditor's technical ability on the quality of financial statement information. This result indicates that the better the technical capabilities possessed by the auditors concerned, the better the quality of the information presented in the audited financial statements.  Key words: audit; technical capabilities; financial statement information   ABSTRAK  Studi ini bermaksud untuk memberikan bukti empiris dan pembahasan tentang pengaruh kemampuan teknis auditor yang dibangun oleh dimensi pengetahuan, pengalaman dan komunikasi terhadap kualitas informasi yang tersaji dalam laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan metode eksplanatori. Subyek dari penelitian ini adalah kantor akuntan public yang berlokasi di Jawa Timur. Sampel dalam penelitian ini adalah auditor yang telah melaksanakan pekerjaan pada kantor akuntan publik di Jawa Timur dengan lamanya masa kerja setidaknya dua tahun. Jenis data yang digunakan dalam penelitian ini adalah data primer yang berasal dari penyebaran angket. Metode analisa statistik yang digunakan dalam penelitian ini adalah Structural Equation Modelling. Dari pengumpulan data yang telah dilakukan, penjabaran dari penelitian ini menunjukkan adanya dampak positif signifikan antara kemampuan teknis auditor terhadap kualitas informasi laporan keuangan. Hal ini mengindikasikan bahwa semakin baik kemampuan teknis yang dimiliki oleh auditor yang bersangkutan maka akan semakin baik pula kualitas informasi yang tersaji dalam laporan keuangan auditan. Kata kunci : audit kemampuan teknis; informasi laporan keuangan

scholarly journals The Effect of Auditor's Technical Abilities on the Quality of Financial Statement Information

2021 ◽  
Vol 13 (6) ◽  
pp. 129
Author(s):  
Prastika Suwandi Tjeng ◽  
Rina Nopianti
Keyword(s):  
Structural Equation ◽  
Information Quality ◽  
Financial Statement ◽  
Primary Data ◽  
Equation Modeling ◽  
Public Accounting ◽  
Financial Report ◽  
Technical Capacity ◽  
The Impact

The aim of this research is to provide empirical evidence and a discussion of the impact of the professional capacity of the auditor built into the aspects of information quality in the financial statements, experience, and communication. This is a quantitative study that employs the explanatory approach. This study's subjects are public accounting companies in Banten. The sample used in this analysis is the auditor who has worked for at least two years in the public accounting company in Banten. Primary data obtained from the questionnaires are the data form used in this analysis. Structural equation modeling is the computational analytical approach used in this research. The compilation of this research from the data collection that has been done reveals a considerable positive effect on the quality of financial statement information between the technical capacities of the auditor. This research shows that the greater the technical capacity of the auditors involved, the higher the quality of information in the financial report.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Kualitas Laporan Keuangan terhadap Kualitas Laporan Keuangan

2020 ◽  
Vol 8 (2) ◽  
pp. 137-146
Author(s):  
Fajar Kusumawardhani ◽  
Muanas Muanas
Keyword(s):  
Information System ◽  
Human Resources ◽  
Quantitative Research ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Accounting Information System ◽  
Quality Of Accounting Information

The purpose of this study is to find out the effects of human resources competence, the use of information technology, and the quality of accounting information system on the quality of financial statements. The research was done at PT Cipta Multi Kreasi, jl. Raya Pasar Minggu Km. 16, Jakarta.  The research is a quantitative research with descriptive methods and verification was done using survey technique. The source of data is primary data. Data collection was performed through questionnaires distributed to the company’s employees.  The results of the research indicate that human resources competence and the quality of information system have a significant effect to the quality of financial statement. However, the use of accounting information system does not have a significant effect on the quality of financial statements. Human resources competence, the use of information system and the quality of accounting information system simultaneously have an influence on the quality of financial statements  presented by the company. Keywords:Humanresources,InformationTechnology,AccountingInformationSystems,FinancialStatements

Analysis of Natural Resources and Environment, Politico-Economic Conditions and their influences on Tourist Behavioural Intentions in Hunza: Mediating effect of Tourist Satisfaction

2020 ◽  
Vol 4 (4) ◽  
pp. 55-74
Author(s):  
Faqeer Muhammad ◽  
Kifayat Ullah ◽  
Rehmat Karim
Keyword(s):  
Natural Resources ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Economic Conditions ◽  
Primary Data ◽  
Equation Modeling ◽  
Tourist Satisfaction

This study aims to explore the influence of Natural Resources and Environment (NRE), Politico-Economic Conditions (PEC) on Tourist Behavioral Intension (TBI) in Hunza, Pakistan. The study further investigates the mediating role of Tourist Satisfaction (TS) on the given variables. Partial Least Square Structural Equation Modeling (PLS-SEM) technique has been applied to conceptualize the research frame and to test the proposed hypotheses. Primary data was collected by using convenient sampling technique for analysis from 220 tourists who visited tourism nucleus sites of Hunza. The finding of the study reveals that Natural resources and Environment, Politico-and Economic Conditions have a significant positive impact on Tourist’s Behavioral Intensions. Moreover, Tourist’s Satisfaction partially mediates the positive relationships among Natural Resources and Environment, Political & Economic Conditions and Tourist’s Behavioral Intensions. The findings of the study extend the understanding that presence of natural resources along with healthy environment and stable political & economic conditions of a destination are the key determinants for sustainable tourism development.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEPUASAN LAYANAN AKADEMIK MAHASISWA PRODI DIPLOMA I KEPABEANAN DAN CUKAI

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Agus Sriyanto
Keyword(s):  
Service Quality ◽  
Student Satisfaction ◽  
Latent Variables ◽  
Structural Equation ◽  
Positive Impact ◽  
Positive Influence ◽  
Equation Modeling ◽  
Policy Makers ◽  
Five Dimensions

ABSTRACT:Improving the quality of education becomes very important nowadays to meet the increasing demands of graduates’ future institutions. This research adopts five dimensions of service quality initiated by Parasuraman, Zeithaml and Berry (servqual) to assess the quality of academic services affecting student satisfaction. Once the determinants are known, they can be used by policy makers to improve student satisfaction levels. After identifying the determinant factors, policy makers can use them to improve the level of satisfaction of students. There are 100 respondents who participated in this research. The data was collected using surveys and analyzed using structural equation modeling with Smart PLS 3.0. The results showed that among five hypotheses tested, all variables have the positive influence, however, there are two latent variables which have significant associations, while the others have not. Responsiveness and empathy have positive and significant impact on the student satisfaction, while tangible, reliability and assurance have a positive impact but not significant. Keywords: customs student satisfaction, service quality, servqual, SEM.ABSTRAK:Meningkatkan kualitas pendidikan menjadi sangat penting dewasa ini untuk memenuhi tuntutan kebutuhan unit pengguna yang semakin meningkat. Penelitian ini mengadopsi lima dimensi kualitas jasa yang digagas oleh Parasuraman, Zeithaml dan Berry (Servqual) untuk menilai kualitas layanan akademik yang mempengaruhi kepuasan mahasiswa. Setelah faktor-faktor penentu dari dimensi servqual dapat diketahui maka faktor-faktor tersebut dapat digunakan oleh pembuat kebijakan untuk meningkatkan tingkat kualitas layanan kepada mahasiswa. Ada 100 responden di pilih secara acak dari total populasi yang berpartisipasi dalam penelitian ini. Data dikumpulkan dengan menggunakan survei online dan dianalisis dengan pemodelan persamaan struktural dengan bantuan software Smart PLS 3.0. Hasil penelitian ini menunjukkan bahwa dari kelima dimensi servqual, semua variabel memiliki pengaruh positif terhadap kepuasan mahasiswa, namun dari lima variabel tersebut hanya dua variabel laten yang mempunyai pengaruh signifikan, sementara tiga variabel yang lain tidak signifikan. Daya tanggap dan empati berpengaruh positif dan signifikan terhadap kepuasan siswa, sedangkan bukti fisik, keandalan dan jaminan memiliki dampak positif namun tidak signifikan.Kata Kunci: kepuasan, Mahasiswa Bea dan Cukai, kualitas layanan, Servqual, SEM                  

scholarly journals Analisis Pengaruh Faktor-Faktor Literasi Keuangan Terhadap Keputusan Berinvestasi Pada Asuransi Jiwa di Kota Palembang

2021 ◽  
Vol 4 (3) ◽  
pp. 798-812
Author(s):  
Resa Novita ◽  
Isni Andriana ◽  
Kemas M Husni Thamrin
Keyword(s):  
Life Insurance ◽  
Financial Literacy ◽  
Structural Equation ◽  
Quantitative Research ◽  
Investment Decisions ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
And Gender

The purpose of this research is to analyze the effect perceptions about financial literacy factors against the investment decisions on life insurance in Palembang. The population in this study is the owner of life insurance in Palembang, the sampling in this study is using the Purposive Sampling method with 50 respondents as samples. The type of research used is quantitative research with primary data sources obtained from distributing questionnaires to respondents. The data analysis technique in this research are descriptive and inferential statistical analysis using Structural Equation Modeling (SEM) with smartPLS (Partial Least Square) 3.0 software. The results showed that the perception of age and gender has no significant effect against the investment decisions on life insurance in Palembang, meanwhile the perception of education level and income have a significant effect against the investment decisions on life insurance in Palembang. Keywords: Age, Gender, Level of Education, Income, Investment Decisions

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN MELALUI PENGELOLAAN BARANG MILIK DAERAH

BISMA ◽  
2018 ◽  
Vol 12 (1) ◽  
pp. 66
Author(s):  
Sri Wahyuni ◽  
Isti Fadah ◽  
Diana Sulianti Tobing
Keyword(s):  
Information Technology ◽  
Human Resource ◽  
Structural Equation ◽  
Quantitative Research ◽  
Census Data ◽  
Local Property ◽  
Financial Statement ◽  
Equation Modeling ◽  
Property Management ◽  
The Government

Abstract: The purpose of this study is to analyze the influence of human resource competency and utilization of information technology on the financial statement quality mediated by the local property management in the Government of Bondowoso Regency. This is a quantitative research with the population consists of all property administrators, operators of Local Management Information System (SIMDA)/financial report makers, and Financial Administration Officials (PPK). Sampling method used is saturated sampling (census). Data used were collected from questionnaires distribution and analyzed using Structural Equation Modeling (SEM). Results of the research prove that human resource competency affects local property management and financial statement quality, while utilization of information technology only affects financial statement quality, but it has no effect on local property management. In addition, local property management affects financial statement quality. These mean that local property management partially mediates the influence of human resource competency on financial statement quality, but it does not mediate the influence of utilization of information technology on financial statement quality. Keywords:    Human Resource Competency, Utilization of Information Technology, Management of Local Property, and Quality of Financial Statement.

scholarly journals Sponsorship in Beach Volleyball: effects of event quality, spectator satisfaction and brand experience on brand equity

2021 ◽  
Vol 35 (2) ◽  
pp. 207-227
Author(s):  
Paula Yumi Yamamoto ◽  
Filipe Quevedo-Silva ◽  
Leandro Carlos Mazzei
Keyword(s):  
Brand Equity ◽  
Structural Equation ◽  
Positive Impact ◽  
Equation Modeling ◽  
Brand Experience ◽  
Theoretical Terms ◽  
Sport Event ◽  
Sport Sponsorship ◽  
Sport Events

The aim of this study is to examine the effects of event quality, spectator satisfaction and experience on brand equity of the sponsor in a sport event. In order to carry out this study, 352 spectators that attended the Banco do Brasil (Bank of Brazil) Circuit of Beach Volleyball answered a closed questionnaire. For data analysis, it is used the structural equation modeling. The results indicated that the quality of the event generates satisfaction, which confi rms increases the brand equity of the event sponsor. In addition, the spectators’ experience with the sponsoring brand also confirms the positive impact on brand equity. The quality of the event, the satisfaction of the spectators with the event and their sponsor's brand experience are elements that, if well managed and explored, contribute positively to sponsors’ brand equity. These strategies should be aimed both by sports managers, as a way to attract and retain sponsors, and by sponsors’ brand managers, as a way to get return on investment. For this purpose, the sport managers and sponsors should undertake a planning together to offer a high-quality event enabling an environment that provides spectators’ satisfaction and a positive experience with the sponsor brand. In theoretical terms, this research brought greater knowledge about the return of investments made by companies on sport sponsorship, and, the use of statistical methods in this study can be replicated, adjusted or even enhanced in future researches that investigate the theme sport events and their sponsors.

scholarly journals The Impact of Brand Trust on Physician’s Prescription Decision Towards Prothrombin Complex Concentrate with a Special Reference to Octaplex®

2019 ◽  
Vol 15 (10) ◽  
pp. 1
Author(s):  
D. R. G. Perera ◽  
W. M. C. Bandara Wanninayake
Keyword(s):  
Relationship Marketing ◽  
Structural Equation ◽  
Quantitative Research ◽  
Positive Impact ◽  
Equation Modeling ◽  
Brand Trust ◽  
Online Questionnaire ◽  
Integral Role ◽  
The Impact ◽  
The Relationship

Management of Hemostasis is an integral role for any Intensivist in assurance of recovery of a hemorrhage patient who is often treated in an ICU, and building trust of a product segment related to such vital treatment will undoubtedly hold an utmost importance. Yet in researches and articles in current Medical Marketing setup it is found to be very limited, and in the case of Biological and Bio-Similar Marketing its almost non-existence. The purpose of this research paper is to investigate and prove the significant positive impact of Brand Trust on Physicians Prescription Decision and Moderation impact powered by the synergy of Relationship Marketing. The research consists of data which was collected via online questionnaire and captured the data required from the target sample cohort which is distributed via respective specialized academic colleges of their representation through email and filed online by the participants of quantitative research. Moreover, two of the main key opinion leaders (KOLs) were interviewed and qualitative data were summarized. The collected data were analyzed using Structural Equation Modeling (SEM) procedures to reach meaningful conclusions. Thereby the study proves the significant positive impact of Brand Trust on Physicians Prescription Decision and Moderation impact which synergized by Relationship Marketing. The study is an original contribution to the field of Marketing in Biological and Pharmaceutical Industry. The proposed relationships are based on Brand Trust, Physician’s Prescription Decision and Relationship Marketing. Furthermore, the Moderating effect of Relationship Marketing on the relationship between Brand Trust and Physician’s Prescription Decision is unique to this study.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals Future framework of eGovernance architecture : A structural equitation modeling perspective

2020 ◽  
Vol 13 (36) ◽  
pp. 3754-3761
Author(s):  
Sumeet Gill ◽  
Keyword(s):  
Social Influence ◽  
Structural Equation ◽  
Significant Contribution ◽  
Positive Impact ◽  
Equation Modeling ◽  
Equation Modelling ◽  
Proposed Model ◽  
Confirmatory Factor ◽  
Enhance Efficiency

The present era of eGovernance is considered as technology-driven which enhance productivity along with amplified failure rates. The process, citizens,technology, and resources are the pillars of eGovernance but the emphasis is only upon technology which postulates for the development of updated integrated eGovernance model for accomplishing future requirements. Objectives:The present study endeavors to discover the diverse vital constructs to develop an integrated eGovernance model to augment efficiency and social influence. Methods: The NeSDA and OSI methodology are taken as a basis to extract constructs of eGovernance model and attained constructs and relative relationships ascertained through Exploratory and Confirmatory Factor Analysis (EFA and CFA). Structural Equation Modelling (SEM) is applied to develop and propose an integrated eGovernance model to augment efficiency and social influence. Findings: The empirical outcome illustrate the significant positive impact of eleven accumulated constructs on Intention to Use and Service Quality of the eGovernance initiative which ultimately augments efficiency and social influence of eGovernance initiatives. Novelty: The proposed model makes a significant contribution by integrating vital constructs on the basis of empirical outcomes and applies them to the context of the eGovernance. The suggested model will guide the policymakers and developers of eGovernance systems to focus on identified constructs to maintain and enhance efficiency and social influence. Keywords: Structural equation modeling; intension to use; social influence;competence; transparency; efficiency

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