scholarly journals Input Factors Determining Audit Quality in Albania

2019 ◽  
Vol 10 (5) ◽  
pp. 99-114
Author(s):  
Elsa Tanushi
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Positive Impact ◽  
Personal Characteristics ◽  
Research Approach ◽  
Quantitative Research Methods ◽  
Depth Analysis ◽  
The Impact ◽  
The Way

Abstract The purpose of this paper is to provide insights on the way in which the impact of input factors is perceived, as it had been defined by IASSB in 2014 according to the quality of auditing in Albania. In particular, the paper focuses on the point of view of the party involved in the audit market, a statutory auditor, who has the appropriate information and technical knowledge for the proper assessment of the audit quality. The paper examines the way in which the quality of the audit is influenced by Input factors, through an in-depth analysis of these factors, and their influence mode. This research is based on an interpretive research approach using quantitative research methods. The instrument used for this survey is the Questionnaire, it addresses legal auditors that are used as a sample. The study shows that the respondents’ group perceives a positive impact of the input factors on the quality of audit, especially those consisting of Value/Ethics/Attitudes, aspects related to the personal characteristics of legal auditors. In general, the findings of the paper can be considered important for the stakeholders for audit engagements and for academic researchers wishing to develop a deeper understanding of this contribution.

scholarly journals Persepsi pasien gangguan jiwa tentang aspek positif dan negatif dari tindakan restrain fisik pada pasien rawat inap

2019 ◽  
Vol 13 (3) ◽  
pp. 194-200
Author(s):  
Iskandar Iskandar ◽  
Winda Restu Anggraini ◽  
Budi Rahman
Keyword(s):  
Quantitative Research ◽  
Negative Impact ◽  
Positive Impact ◽  
Physical Restraint ◽  
Psychological Impact ◽  
Impact Category ◽  
Psychiatric Inpatients ◽  
Quantitative Research Methods ◽  
Physical Impact ◽  
The Impact

Psychiatric inpatients' perceptions of positive and negative aspects of physical restraintBackground: Restrain carried out on mental hospital clients also has a negative impact, besides restrain also has a positive impact that clients are calmer, reduce risk hurt himself. Restrain the client can cause physical impacts on the client, edema, lesions, the risk of injury, incontinence, the appearance of the client is less neat, and often the basic human needs of the client are not met. In addition, clients also feel the psychological effects of anxiety, anger, fear and even physical and psychological trauma.Purpose: To identify Psychiatric inpatients' perceptions of positive and negative aspects of physical restraint at Atma Husada Mahakam Hospital of Province East Kalimantan.Methods: This study uses quantitative research methods with designs descriptive, the sample of the study was 46 respondents and the data collection in the form of a questionnaire lately was about the physical impact and psychological impact.Results: The results of the study the majority of respondents 37 people (72.5%) experienced physical impact in the category of positive impact. While the study of the majority of respondents 28 people (60.9%) experienced a psychological impact on the positive impact category.Conclusion: Physical impact on restrain action is more dominant in the impact category, while the psychological impact on restrain action is more dominant in the positive impact category. It is recommended that nursing service agencies, can foster nurses' confidence to improve management of restrain measures.Keywords: Psychiatric inpatients; Perceptions; Physical restraint; Violent behaviorPendahuluan: Restrain yang dilakukan pada klien di rumah sakit jiwa ternyata juga menimbulkan dampak negatif, selain itu restrain juga memiliki dampak positif yaitu klien jadi lebih cepat tenang, mengurangi risiko mencederai diriya sendiri. Restrain pada klien bisa menyebabkan dampak fisik bagi klien yaitu oedema, lesi, resiko terjadi cedera, inkontensia, penampilan klien kurang rapi, dan sering kali kebutuhan dasar manusia pada klien tidak terpenuhi. Selain itu klien juga merasakan dampak psikologis yaitu cemas, marah, takut bahkan trauma baik fisik maupun psikologis.Tujuan: Mengidentifikasi gambaran dampak tindakan restrain pada klien dengan gangguan jiwa di RSJD Atma Husada Mahakam Propinsi Kalimantan Timur.Metode: Penelitian ini menggunakan metode penelitian kuantitatif dengan desain deskriptif , sampel penelitian sebanyak 46 orang responden dan alat pengumpulan data berupa kuesioner berisi tentang dampak fisik dan dampak psikologis.Hasil: Hasil penelitian mayoritas responden 37 orang (72.5%) mengalami dampak fisik pada kategori dampak positif. Sedangkan penelitian mayoritas responden 28 orang (60.9%) mengalami dampak psikologis pada kategori dampak positif.Simpulan : Dampak fisik pada tindakan restrain lebih dominan pada kategori dampak, sedangkan dampak psikologis pada tindakan restrain lebih dominan pada kategori dampak positif. Disarankan agar instansi pelayanan keperawatan, dapat menumbuhkan rasa percaya diri perawat untuk meningkatkan penatalaksanaan tindakan restrain. untuk meningkatkan pengetahuan dan dalam menjalankan penatalaksanaan tindakan restrain. 

scholarly journals Teachers’ Opinions about the Effect of Chemistry Demonstrations on Students’ Interest and Chemistry Knowledge

2020 ◽  
Vol 10 (2) ◽  
pp. 9-25
Author(s):  
Luka Vinko ◽  
Seamus Delaney ◽  
Iztok Devetak
Keyword(s):  
Quantitative Research ◽  
Teaching Experience ◽  
Research Approach ◽  
Online Questionnaire ◽  
Educational Approach ◽  
Knowledge Based ◽  
Chemical Concepts ◽  
And Performance ◽  
The Impact

Chemistry is an experimental discipline that uses experimentation as one of its most important research methods. Laboratory work and other practical work are therefore also essential in chemistry lessons. Chemistry demonstrations are used by teachers as an educational approach that can increase students’ interest in chemistry and motivate them to learn chemical concepts with understanding. However, if the students are actively involved in the chemistry demonstration, it can be just as effective as or even more effective than students’ learning through experiments. The purpose of this research is to examine teachers’ opinions about the impact of chemistry demonstrations on students’ interest and chemistry knowledge. Based on a quantitative research approach, 81 primary and secondary school teachers from different regions of Slovenia participated in this study. Participating teachers completed an online questionnaire on their perceptions of the impact of chemistry demonstrations on students’ interest and performance in chemistry classes and on the quality of students’ knowledge of chemistry. The results show that regardless of the years of teaching experience and the frequency of performing chemistry demonstrations, the participating teachers consider such demonstrations to have a positive effect on the motivation and performance of the students in chemistry and on the quality of the students’ knowledge of chemistry.

scholarly journals Impact of factors on fair value accounting: empirical study in Vietnam

2020 ◽  
Vol 17 (3) ◽  
pp. 10-26
Author(s):  
Bui Thi Ngoc
Keyword(s):  
Quantitative Research ◽  
Positive Impact ◽  
Accounting Standards ◽  
Binary Logistic Regression ◽  
Fair Value ◽  
Analytical Framework ◽  
Fair Value Accounting ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
The Impact

Due to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International Accounting Standards Board and the Financial Accounting Standards Board. The purpose of this study is to evaluate the adoption of fair value accounting in Vietnam and the impact of factors on the adoption of fair value. The paper used the analytical framework of previous studies to identify factors affecting the adoption of fair value. Additionally, this study applied quantitative research methods and collected data by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results have shown that human resources have the strongest and positive impact on the adoption of fair value, and this is followed by the benefits of fair value. Difficulties and markets negatively affect the use of fair value. Furthermore, the control variables that affect the use of fair value are sector, size and length of operation with different levels of impact. The accuracy rate of the overall predictive model is 85.8%. The findings provide guidance of the application of fair value accounting in companies and give recommendations to policy makers in establishing a legal accounting framework in Vietnam.

Factors Affecting the Audit Quality of Financial Statements of Listed Businesses

2020 ◽  
Vol 36 (1) ◽  
Author(s):  
Tran Tu Uyen
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Financial Statements ◽  
Multivariate Regression Analysis ◽  
Quantitative Research Methods ◽  
Factors Affecting ◽  
Business Operations ◽  
Control Procedures ◽  
Independent Auditing

Financial statements are written records that convey the business operations and financial performance of a company, directly affecting investors' decisions. However, at present, the awareness of investors or auditing firms is still limited in controlling the quality of audits. Through quantitative research methods and multivariate regression analysis to measure the level of influence of these factors, the article has found 5 factors affecting the audit quality of financial statements of listed businesses which include (1) Auditing firm size, (2) In-depth skill of auditors, (3) Quality control procedures at the audit firm, (4) Price of auditing, (5) Service range of the auditing company. Then, the study made a number of recommendations for independent auditing companies and related agencies to improve the audit quality of financial statements of listed companies, at the same time, to find the development direction for the audit profession.

scholarly journals The impact of intellectual capital on performance: Evidence from the public sector

2017 ◽  
pp. 225-238 ◽  
Keyword(s):  
Public Sector ◽  
Organizational Performance ◽  
Intellectual Capital ◽  
Quantitative Research ◽  
Positive Impact ◽  
Research Approach ◽  
Organizational Capital ◽  
The Public ◽  
The Impact ◽  
Public Entity

This paper investigates the influence of intellectual capital on organizational performance in the public sector and studies the interconnections between intellectual capital variables within the latter setting. It follows a quantitative research approach where data was collected from 371 employees in a public entity within the Gulf Cooperation Council (GCC) region. The findings highlight the importance of human, social and organizational capital in enhancing performance in the studied organization. Furthermore, the results show that the examined forms of capital can be interconnected. These outcomes support the earlier findings on the positive impact of intellectual capital variables on performance and, provide valuable and rather rare insights on the latter interrelationships within the GCC public sector.

scholarly journals A quantitative assessment of the impact of government activities on the economy of Poland

2019 ◽  
Vol 6 (2) ◽  
pp. 220-233
Author(s):  
Daniel Francois Meyer
Keyword(s):  
Economic Growth ◽  
Government Spending ◽  
Quantitative Research ◽  
Time Series Data ◽  
Positive Impact ◽  
Primary Objective ◽  
Series Data ◽  
Research Approach ◽  
Causality Analysis ◽  
The Impact

Government interventions and economic activities could have significant impacts on the economies of countries. Effective governance and quality institutions are required for sustainable economic growth in both developed and developing countries. The primary objective of this study was to analyse the impact of government activities on economic growth in Poland. The study followed a quantitative research approach, employing time series data from 1995 to 2017 including GDP as the dependent variable with variables such as government spending and debt, size and effectiveness of government, and the level of corruption as independent variables. The relationships between the variables were analysed by making use of an Auto Regressive Distributed Lag (ARDL) econometric model. The results indicated that there are both long- and short-run relationships between the variables. Other results indicated that government variables included in the study, caused changes in economic growth as assessed via a Granger causality analysis. A number of recommendations were listed which include inter alia, that effective government spending and management have a positive impact on the economy, while efforts to limit the levels of corruption also contributes to economic improvements in a country.

scholarly journals Prevalence of Stress and Quality of Sleep Among Employees in Selected Industries

2019 ◽  
Vol 4 (2) ◽  
Keyword(s):  
Quantitative Research ◽  
Work Performance ◽  
Rating Scale ◽  
Personal Characteristics ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Research Approach ◽  
Quality Of Sleep ◽  
Contemporary Work

Background: Every person’s expectations or desire is to make their life physically and mentally strenuous. The obstacles which prevent the person from achieving them, which may be personal or environmental in nature, can make life stressful. Pressure at the workplace is unavoidable due to the demands of the contemporary work environment. Pressure perceived as acceptable by an individual, may even keep workers alert, motivated, able to work and learn, depending on the available resources and personal characteristics. However, when that pressure becomes excessive or otherwise unmanageable it leads to stress. Stress can damage an employees’ work performance and also this type of work pressures affect the employees quality of sleep. Aim: The main aim of the current study was to know the prevalence of stress and quality of sleep among employees. Materials and methods: Quantitative research approach was used for this study. 100 samples including male and female employees in industry were selected by simple random sampling technique. The data collection was done by using Standard Process Stress Assess and Modified Pittsburgh Rating Scale. The data were analyzed by using mann whitney. Result: The data reveals that out of 100 employees, 42 (42%) of them have low stress, 58 (58%) of them have moderate level of stress and there is no severe stress. 43 (43%) of them have mild sleeping disturbances, 57 (57%) of them have moderate sleeping disturbances and there is no severe sleeping disturbances. Conclusion: The main study was to assess the prevalence of Stress and quality of sleep among employees working in Industry. This study revealed that the prevalence of stress and sleeping disturbances high among employees.

Strategic Role of Zakat in Multidimensional Quality of Life in Sijunjung, Indonesia

2018 ◽  
Vol 15 (1) ◽  
pp. 55-72
Author(s):  
Herlin Hamimi ◽  
Abdul Ghafar Ismail ◽  
Muhammad Hasbi Zaenal
Keyword(s):  
Quality Of Life ◽  
Positive Impact ◽  
Wealth Distribution ◽  
Absolute Poverty ◽  
Before And After ◽  
The Status ◽  
Being There ◽  
The Impact

Zakat is one of the five pillars of Islam which has a function of faith, social and economic functions. Muslims who can pay zakat are required to give at least 2.5 per cent of their wealth. The problem of poverty prevalent in disadvantaged regions because of the difficulty of access to information and communication led to a gap that is so high in wealth and resources. The instrument of zakat provides a paradigm in the achievement of equitable wealth distribution and healthy circulation. Zakat potentially offers a better life and improves the quality of human being. There is a human quality improvement not only in economic terms but also in spiritual terms such as improving religiousity. This study aims to examine the role of zakat to alleviate humanitarian issues in disadvantaged regions such as Sijunjung, one of zakat beneficiaries and impoverished areas in Indonesia. The researcher attempted a Cibest method to capture the impact of zakat beneficiaries before and after becoming a member of Zakat Community Development (ZCD) Program in material and spiritual value. The overall analysis shows that zakat has a positive impact on disadvantaged regions development and enhance the quality of life of the community. There is an improvement in the average of mustahik household incomes after becoming a member of ZCD Program. Cibest model demonstrates that material, spiritual, and absolute poverty index decreased by 10, 5, and 6 per cent. Meanwhile, the welfare index is increased by 21 per cent. These findings have significant implications for developing the quality of life in disadvantaged regions in Sijunjung. Therefore, zakat is one of the instruments to change the status of disadvantaged areas to be equivalent to other areas.

DAMPAK PROGRAM DIKLAT ONLINE TIK GURU PUSTEKKOM TERHADAP AKSESBILITAS KONTEN PEMBELAJARAN PADA FITUR RUMAH BELAJAR

2018 ◽  
Vol 19 (2) ◽  
pp. 84
Author(s):  
Eni Susilawati
Keyword(s):  
Teacher Training ◽  
Quantitative Research ◽  
Online Training ◽  
Research Approach ◽  
Intensity Level ◽  
Web Based ◽  
Learning Content ◽  
Open Questions ◽  
Ict Training ◽  
The Impact

The research objective is to analyze the impact of the participation of online  ICT teacher training to increase the number of accessibility the learning content of features in Rumah Belajar. This research used the quantitative research approach with descriptive quantitative analysis methods to be able to describe how the increase in accessibility features of Rumah Belajar and utilization in learning in school. Samples were selected in this study are all online training participants at 15 locations online training that has been conducted by Pustekkom in 2015 and 2016 in 2015. The data was collected using a questionnaire and a list of open questions in accordance with the purpose of research. The results showed that 1) online ICT teacher training participants, after completing the Pustekkom  training online  using become more motivated to access other feature in Rumah Belajar; 2) The order of the percentage of the intensity level of accessibility to the other features of Rumah Belajar are: Sumber Belajar 23%, BSE 23%, Bank Soal 21%, Kelas Maya 13%, Lab Maya 6%, Karya Guru 4%, Wahana Jelajah Angkasa 4%, Peta Budaya 4% and Karya Komunitas 2%, and ICT training online using the application PKB Rumah Belajar can be used as a reference for efforts to develop a web-based learning applications, in particular for the development of Rumah belajar portal belongs Pustekkom Kemendikbud. Tujuan penelitian yaitu untuk menganalisis dampak keikutsertaan diklat online  TIK guru Belajar terhadap peningkatan jumlah aksebilitas konten pembelajaran pada fitur-fitur rumah belajar. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan metode analisis kuantitatif secara deskriptif untuk bisa menggambarkan bagaimana peningkatan aksesbilitas fitur-fitur rumah belajar dan pemanfaatannya dalam pembelajaran di sekolah. Sampel yang dipilih dalam penelitian ini adalah semua peserta diklat online  pada 15 lokasi diklat online yang telah dilaksanakan oleh Pustekkom pada tahun 2015 dan 2016. Pengumpulan data menggunakan kuesioner dan daftar pertanyaan terbuka sesuai dengan tujuan penelitian. Hasil penelitian menunjukkan bahwa 1) peserta diklat online TIK Guru, setelah mengikuti diklat online Pustekkom, menjadi lebih termotivasi untuk mengakses fitur-fitur lainnya dalam Rumah Belajar; 2) Urutan prosentase tingkat intensitas aksesbilitas terhadap fitur-fitur Rumbel selain Pengembangan Keprofesian berkelanjutan (PKB) adalah: Sumber Belajar 23%, Buku Sekolah Elektronik (BSE) 23%, Bank Soal 21%, Kelas Maya 13%, Lab Maya 6%, Karya Guru 4%, Wahana Jelajah Angkasa 4%, Peta Budaya 4% dan Karya Komunitas 2%; dan 3) diklat online TIK menggunakan aplikasi PKB. Rumah belajar bisa dijadikan referensi bagi upaya pengembangan aplikasi pembelajaran berbasis web, khususnya bagi pengembangan portal Rumah Belajar milik Pustekkom Kemendikbud.

The Impact of Entrepreneurial Behavior on Sales Volume

2017 ◽  
Vol 1 (1) ◽  
pp. 1-6
Author(s):  
Adjeng Tiara Eltari ◽  
Hendrati Dwi Mulyaningsih
Keyword(s):  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Sales Volume ◽  
Entrepreneurial Behavior ◽  
Street Vendors ◽  
Quantitative Research Methods ◽  
Entrepreneurial Behaviour ◽  
Full Calculation ◽  
Almost All ◽  
The Impact

This research was conducted at the Culinary Hawkers that located on Highway Sukapura, Dayeuhkolot, Bandung. This study examines the Entrepreneurial behaviour which resulted in increased sales volumes. Almost all Culinary Hawkers on Highway Sukapura doesn’t yet have the entrepreneurial behavior in accordance with the characteristics - traits mentioned by Suryana, Confident, Own initiative, Have achievement motive, Having leadership, and Dare to take risks with the full calculation. The purpose of this study was to investigate the influence of entrepreneurial behavior to the merchant's sales volume culinary pavement on Highway Sukapura, Dayeuhkolot, Bandung.Researchers used quantitative research methods. The population in this study was 63 Merchants Culinary Street on Highway Sukapura. Samples are 63 street vendors in JalanSukapura. Data were analyzed using simple regression analysis.The results showed that entrepreneurial behavior affect the sales volume of culinary street traders in Highway Sukapura. Based on the calculation coefficient of determination (R2) can be seen the effect of entrepreneurial behavior variables (X) on sales volume (Y) is approximately 94%. While the remaining 6% are influenced by other factors such as competence, performance, and motivation.

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