Pengaruh Kompetensi, Independensi, Dan Etika Auditor  Terhadap Kualitas Audit Aparat Inspektorat

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.

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Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i01.p24 ◽

2019 ◽

pp. 651

Author(s):

I Gusti Diah Agung Prabawati Suteja ◽

Ni Luh Sari Widhiyani

Keyword(s):

Job Satisfaction ◽

Regression Analysis ◽

Data Analysis ◽

Sampling Method ◽

Audit Quality ◽

Time Budget ◽

Sampling Technique ◽

Analysis Technique ◽

Time Budget Pressure

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality

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PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN DI GRAMEDIA MANADO

AGRI-SOSIOEKONOMI ◽

10.35791/agrsosek.17.1.2021.32487 ◽

2021 ◽

Vol 17 (1) ◽

pp. 115

Author(s):

Desilsan ., Tansala ◽

Johny Revo Elia Tampi ◽

Joanne Valesca Mangindaan

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Data Collection ◽

Quantitative Study ◽

Secondary Data ◽

Marketing Mix ◽

Primary Data ◽

Purchasing Decisions ◽

Direct Data ◽

Descriptive Approach

This study aims to determine whether the marketing mix (products, prices, promotions, distribution places/channels, people, processes and physical facilities) simultaneously influence purchasing decision at Gramedia Manado. This research was conducted at Gramedia Bookstore, Jl. Sam Ratulangi No. 45, South Wenang, Manado City. This research was conducted from October to November 2020. This research is a quantitative study with a descriptive approach to see causal relationships. This study uses primary and secondary data. Primary data is the result of direct data collection from informants by distributing questionnaires to 100 respondents who have made at least two purchases at Gramedia Manado. Secondary data is obtained from existing sources (books, journals, websites, etc.) for reference in making reports. Data analysis used multiple regression analysis. The results showed that the marketing mix simultaneously had an effect and was significant on purchasing decisions at Gramedia Manado.*eprm*

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Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2016.003.02.16 ◽

1970 ◽

Vol 3 (02) ◽

pp. 199-210

Author(s):

Aulia Saputra ◽

Dwi Setiawan Susanto

Keyword(s):

Regression Analysis ◽

Professional Ethics ◽

Audit Quality ◽

Jel Classification ◽

Primary Data ◽

Coefficient Of Determination ◽

Test Results ◽

Internal Auditor ◽

Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

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Pengaruh brand image, brand awareness, dan kualitas produk terhadap keputusan pembelian produk planet popcorn pada mahasiswa fakultas ekonomi universitas tarumanagara jakarta

Jurnal Ekonomi ◽

10.24912/je.v20i3.308 ◽

2018 ◽

Vol 20 (3) ◽

Author(s):

Sanny Ekawati ◽

Yoga Aryadirda

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Data Collection ◽

Product Quality ◽

Sampling Method ◽

Brand Image ◽

Brand Awareness ◽

Purchase Decision ◽

Sampling Frame ◽

Convenience Sampling

This study was conducted to investigate the effect of brand image, brand awareness, and product quality on the consumer’s purchase decision. The population of this research were students of Tarumanagara University in Jakarta. The sampling frame was limited to those of the Economic Faculty. The non-probabilistic convenience sampling method was used in this research. The method of data collection was conducted by distributing questionnaires to 100 respondents. The technique of data analysis used was the multiple regression analysis. The findings of this research showed that purchase decision is positively and significantly affected by brand image, brand awareness, and product quality.

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Pengaruh Segmentasi Pasar dan Positioning Terhadap Keputusan Pembelian Simcard Axis di Kota Padang

Jurnal Ecogen ◽

10.24036/jmpe.v2i4.7859 ◽

2019 ◽

Vol 2 (4) ◽

pp. 822

Author(s):

Gita Remeo Nensi ◽

Rose Rahmidani

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Market Segmentation ◽

Sampling Method ◽

Sampling Technique ◽

Primary Data ◽

Purchase Decision ◽

Analysis Technique

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard Axis in Padang city. Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis

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Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019

Akuntabilitas ◽

10.15408/akt.v14i2.22401 ◽

2021 ◽

Vol 14 (2) ◽

pp. 243-254

Author(s):

Titin Agustin Nengsih ◽

Muhamad Subhan ◽

Juliana Juliana

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Sampling Method ◽

Audit Quality ◽

Financial Statements ◽

Coefficient Of Determination ◽

Education Experience ◽

Provision Of Services ◽

Rules And Principles

The quality of sharia audit is the provision of services performed by auditors to disclose financial statements that are free from material misstatement either caused by fraud committed by the company manager or the independence of auditors who audit the financial statements based on Islamic rules and principles. The purpose of this study is to analysis of the quality of sharia audit based on education, experience, and independence of auditors on the companies listed in the Jakarta Islamic Index. The population in this study is all companies registered in the Jakarta Islamic Index in 2014 - 2019 with sampling method is according to the specified criteria so the number of samples is 53 companies. The results of Logistic Regression Analysis show that the coefficient of determination obtained as 0.574, it means that 57.4% of the quality of sharia audit quality is influenced by education, experience, and independence of auditors. Furthermore, the auditor’s education and auditor’s experience have no effect on the quality of sharia audit. While the independence of auditors significantly affects the quality of sharia audits.How to Cite:Nengsih, T. A., Subhan, M., & Juliana. (2021). Analisis Kualitas Audit Syariah Perusahaan JII Tahun 2014-2019. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 243-254.

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Analisis Faktor-Faktor Permintaan Cabai Merah Kering Impor oleh Pedagang Bumbu di Pasar Perumnas Kota Palembang Sumatera Selatan

MBIA ◽

10.33557/mbia.v19i2.971 ◽

2020 ◽

Vol 19 (2) ◽

pp. 121-131

Author(s):

Anton Kurniawan ◽

Ita Ita

Keyword(s):

Data Analysis ◽

Data Collection ◽

Primary Data ◽

Traditional Markets ◽

Demand Factor ◽

Main Technique ◽

Field Note ◽

Field Notes ◽

The City

Chili is an important ingredient in food processing, especially the typical foods of some regions in Indonesia that like the spicy taste. The price of fresh chili is uncertain, making the seller uneasy, so many sellers turn to imported chili supplies. Many factors affect sellers using imported dried chili, one of which is the price of red chili in the number of traditional markets in the city of Palembang is increasing. This study analyzes the factors that affect the demand for imported dried red chili by sellers in the Perumnas Market in Palembang City, South Sumatra. Primary data collection in this study through data obtained directly from respondents or informants, namely entrepreneurs/sellers of ground chili/spices in the Perumnas Market in Palembang, South Sumatra by giving questions through interviews to obtain information. Data collection techniques in this study are: the main technique used is in-depth interviews, as a supporter used observation and analysis of documents. The data analysis pattern that will be used is ethnographic, that is, from the field notes, the coding, categorization or classification will then be arranged systematically and then themes will be arranged based on the results of the data analysis. As a foothold and knife for analysis, if necessary, relevant theories and the results of previous studies that support. The results of this study indicate that the demand factor for imported dried red chili by the seller in the Perumnas Market in Palembang, South Sumatra: (1) Price factor; the price of fresh chili is relatively expensive so sellers prefer cheaper imported dried chili; (2) The quality of imported dried chili is the same as fresh chili both in color and spicy taste; (3) high consumer demand for chili; (4) Quantity/stock of imported dried chili lots. Abstrak Cabai merupakan bahan penting dalam pengolahan makanan terutama makanan khas beberapa daerah di Indonesia yang menyukai rasa pedas. Tidak menentunya harga pasar cabai, membuat para pedagang giling resah dengan cara pemasaran cabai yang sudah sangat tinggi harganya, sehingga banyak pedagang giling beralih ke pasokan cabai impor sehingga lebih memudahkan dalam memasarkannya. Banyak faktor yang mempengaruhi pedagang bumbu menggunakan cabai kering impor, salah satunya harga cabai merah di sejumlah pasar tradisional di Kota Palembang semakin meningkat. Peneliti melalui penelitian ini ingin mencoba untuk menganalisis faktor-faktor yang mempengaruhi permintaan cabai merah kering impor oleh pedagang bumbu di Pasar Perumnas Kota Palembang Sumatera Selatan. Pengumpulan data primer dalam penelitian ini melalui data yang diperoleh secara langsung dari responden atau narasumber, yaitu pengusaha/penjual cabai giling/bumbu di Pasar Perumnas Palembang, Sumatera Selatan dengan memberikan pertanyaan-pertanyaan melalui wawancara untuk mendapatkan informasi. Teknik yang digunakan dalam mengumpulkan data pada penelitian ini adalah: teknik utama digunakan indeph interview, sebagai pendukung digunakan observasi dan analisis dokumen. Pola analisis data yang akan digunakan adalah etnografik, yaitu dari catatan lapangan (field note) kemudian akan dilakukan pengkodean, kategorisasi atau klasifikasi kemudian disusun secara sistematis dan selanjutnya akan disusun tema-tema berdasarkan hasil analisis data tersebut. Sebagai bahan pijakan sekaligus pisau analisis bila perlu digunakan teori-teori yang relevan dan hasil penelitian terdahulu yang mendukung. Hasil penelitian ini menunjukkan bahwa faktor permintaan cabai merah kering impor oleh pedagang bumbu di Pasar Perumnas Kota Palembang Sumatera Selatan: (1) Faktor harga; harga cabai segar relatif mahal sehingga para pedagang lebih memilih cabai kering impor yang lebih murah; (2) Kualitas cabai kering impor sama dengan cabai segar baik dari warna dan rasa pedasnya; (3) Tingginya permintaan konsumen terhadap cabai; (4) Kuantitas/stok cabai kering impor tidak putus. Kata kunci: Cabai Kering, Faktor Permintaan, Pedagang Bumbu, Pasar.

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Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i4.187 ◽

2019 ◽

Vol 1 (4) ◽

pp. 1933-1948

Author(s):

Miranty Eka Oktavia ◽

Herlina Helmy

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Audit Quality ◽

Primary Data ◽

Significant Negative Effect ◽

Analysis Technique ◽

West Sumatra ◽

Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount -2,268 < ttable 2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable 2,048407 in sig 0,662 > α 0,05.

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KUALITAS PELAYANAN BAGI KEPUASAN KONSUMEN PEMBELI RUMAH GRAND CITY BALIKPAPAN

Jurnal Edueco ◽

10.36277/edueco.v1i2.20 ◽

2018 ◽

Vol 1 (2) ◽

pp. 18-25

Author(s):

Maryanti Maryanti ◽

Casmudi Casmudi ◽

Ashari Sofyaun

Keyword(s):

Quality Of Service ◽

Data Analysis ◽

Data Collection ◽

Data Reduction ◽

Data Sources ◽

Primary Data ◽

Data Display ◽

Group Management ◽

Analysis Techniques

Serve is a part of action/service for others to be able to meet the needs and desires. Customers satisfaction might be checked by comparing the expectations of consumers with the desired quality of service what they receive in fact. This research was conducted to find out how customer satisfaction with the quality of service the management of Grand City Balikpapan. Research used qualitative methods. Data sources are secondary and primary data. Data collection techniques through interviews, observation, documentation and triangulation. Data collection instruments through the interview grid with the 5W + 1H method. The validity of the data was examined through triangulation and data analysis techniques using data reduction, data display and drawing conclusions or verification (conlusion drawing / verification). Finally Grand City Balikpapan consumers have been satisfied with the quality of service provided by the Sinarmas Land Group management.

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Determinant of Students’ Academic Satisfaction

Journal of Economic Education ◽

10.15294/jeec.v9i1.36148 ◽

2020 ◽

Vol 9 (1) ◽

pp. 46-54

Author(s):

Amanatun Khoirina ◽

Rusdarti Rusdarti ◽

Fahrur Rozi

Keyword(s):

Quality Of Service ◽

Regression Analysis ◽

Data Analysis ◽

Data Collection ◽

Descriptive Analysis ◽

Total Sample ◽

Business Faculty ◽

Academic Satisfaction ◽

Absolute Value

This study aims to analyze the effect of the quality of service, educational fees, facilities and infrastructures towards the students’ academic satisfaction and to analyze its influence which can be moderated by the image towards the students’ academic satisfaction at the Economics and Business Faculty of STIKUBANK university. The method of the research is a quantitative approach. The population of the study are 2467 students of the Faculty of Economics and Business, University of STIKUBANK Semarang, with a total sample are 96 respondents. The data collection used is a questionnaire. The methods of data analysis are descriptive analysis and hypothesis testing with moderation regression analysis (absolute value test). The results shows that there is influence on the quality of service, educational fees, facilities and infrastructures towards the students’ academic satisfaction, while the effect is positive and significant. Image variable does not moderate the effect of quality of service on the students’ academic satisfaction.

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