scholarly journals The Influence of Auditor Ethics and Reward to the Relationship of Competence, Independence, Accountability and Work Experience with the Quality of Audit of the Inspectorate Officials in Regional Financial Supervision

2020 ◽  
Vol 3 (3) ◽  
pp. 254-272
Author(s):  
Darwanis Darwanis ◽  
Bella Azzahra Suhendra Putri
Keyword(s):  
Work Experience ◽  
Design Methodology ◽  
Audit Quality ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Supervision ◽  
Moderating Variables ◽  
Relationship Of ◽  
The Relationship

Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.

scholarly journals Pengaruh Due Profesional Care, Independensi dan Pengalaman Kerja Pada Kualitas Audit Dengan Reward Sebagai Pemoderasi

2019 ◽  
Vol 29 (1) ◽  
pp. 1
Author(s):  
I Dewa Agung Gede Krisna Naradipa ◽  
Ni Luh Supadmi
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Financial Statement ◽  
Moderating Variables ◽  
Care Relationship ◽  
Professional Care ◽  
Professional Independence ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Audit quality is very important, because high audit quality is expected to produce relevant and reliable financial statement information as the basis for decision making. The purpose of this study was to determine the effect of care due professional, independence and auditor work experience on audit quality with reward as moderating variables in KAP in Bali Province in 2018. The population of this study, all auditors working in KAP in Bali, amounting to 76 people . non probability sampling is a sample research method used, with data analysis techniques using Moderated Regression Analysis. The results of the analysis indicate that: care due professionals, independence, and work experience, statistically have a positive effect on audit quality. The results also show that the reward variable strengthens Due Professional Care relationship and work experience with audit quality, but the reward variable is not able to moderate the relationship of independence with audit quality. Keywords : Care Professional; Independence; Experience; Reward; Quality Audit.

scholarly journals The Role of Anemia in Pregnancy in the Incidence of Post Partum Hemorrhage in Maternal Maternity at the Hospital in Sidoarjo, Indonesia

2019 ◽  
Vol 2 ◽  
Author(s):  
Mukarromatul Khoiroh ◽  
Nurul Azizah
Keyword(s):  
Postpartum Hemorrhage ◽  
Post Partum ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Chi Square ◽  
Chi Square Test ◽  
Anemia In Pregnancy ◽  
Relationship Of ◽  
The Relationship ◽  
In Pregnancy

Postpartum hemorrhage is bleeding that occurs after the birth of the baby, placenta, and 2 hours after the placenta is born. One of the causes is anemia. Research in 2015, 60% of 100 mothers giving birth at RSIA Kirana Taman Sidoarjo experienced postpartum hemorrhage. The aim of the study was to determine the relationship of anemia in pregnancy with the incidence of postpartum hemorrhage in labor mothers. The study design used an analytical survey with a retrospective method. The population of 206 maternity mothers was taken with simple random sampling technique as many as 136 samples in August 2017. Data were analyzed by Chi Square statistical test with 0.05. The results showed that postpartum hemorrhage was more experienced by mothers with anemia (66.7%) than  those without anemia (26.2%). While those who did not experience postpartum hemorrhage were more experienced by mothers who were not anemic (73.8%) than those who were anemic (33.3%). Chi square test results  (p=0.000  <0.05),  which means there is a relationship  of anemia in pregnancy with the incidence of postpartum hemorrhage in labor mothers. Conclusions of the study were the relationship of anemia in pregnancy with the  incidence  of postpartum hemorrhage in labor mothers. It is expected that midwives and doctors conduct early detection of anemia so that appropriate care can be carried out.

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 RELATIONSHIP LEADERSHIP QUALITY AND CULTURE ORGANIZATION WITH THE PERFORMANCE OF SMAN 28 TANGERANG DISTRICT

2019 ◽  
Vol 1 (2) ◽  
pp. 134-142
Author(s):  
Anggih Perian Guswan Putra
Keyword(s):  
Organizational Culture ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Survey Method ◽  
Sample Population ◽  
Leadership Quality ◽  
Quality Of Leadership ◽  
The Relationship

This research was conducted to determine the relationship between the quality of the Principal's leadership and organizational culture with the performance of SMAN 28 Tangerang District employees. The study uses a quantitative approach with a descriptive correlational survey method, using correlation theory which is about product moment. Research data collection techniques from respondents carried out through questionnaires or questionnaires. The sample population was 103 employees in each section of SMAN 28 Tangerang, with simple random sampling technique. The magnitude of the effect of leadership quality and organizational culture together on employee performance by 87.2% This shows the higher the quality of leadership and organizational culture, the better the performance of employees, and vice versa the lower the quality of leadership and organizational culture will have an impact for employee performance.

scholarly journals STATUS GIZI DENGAN PERKEMBANGAN ANAK USIA TODDLER

2018 ◽  
Vol 11 (2) ◽  
pp. 114-120
Author(s):  
Lilis Maghfuroh
Keyword(s):  
Nutritional Status ◽  
Developmental Stages ◽  
Educational Games ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Cross Sectional ◽  
Initial Survey ◽  
Development Analysis ◽  
Relationship Of ◽  
The Relationship

In general, the process of each child's developmental stages is the same, that is the result of the maturation process. But in accomplishment, every child has a different speed.  Based on the initial survey 5 (50%) children doubt in the development. The purpose of this study was to determine the relationship among nutritional status with the development of children age toddler. This research design using correlation analytical method with Cross Sectional approach. The number of 45 samples of children under five with simple random sampling technique with the independent variable of nutritional status and the dependent variable of development, analysis using Spearmen test with ρ <0.05. The test results obtained significant 0.002 (ρ <0.05).  Shows there is a relationship of nutritional status with the development of children age toddler. Mother's efforts to improve the development of toddler age children by improving nutritional status that includes 4 healthy 5 perfect in accordance with the needs of children aged toddler and provides stimulation of development through the provision of educational games and immediately bring the child to health personnel if there is suspected deviation of development

scholarly journals RELATIONSHIP between NURSE CHARACTERISTICS WITH DISCHARGE PLANNING IMPLEMENTATION

2017 ◽  
Vol 1 (2) ◽  
pp. 193-197
Author(s):  
Ana Zakiyah ◽  
Duwi Basuki ◽  
Windu Santoso
Keyword(s):  
Discharge Planning ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
P Value ◽  
Chi Square ◽  
Cross Sectional ◽  
Planning Implementation ◽  
Relationship Of ◽  
The Relationship

Discharge planning is one of the activities in the provision of nursing care on patients in the hospital, it will have a shortening impact on patient care in the hospital and reduce the patient's recurrence rate, but the implementation is not appropriate. so far, implementation of Discharge planning is still to be done after the patient finished having treatment by making a summary of the recording of patients return. Various characteristic factors of nurses can influence the implementation of discharge planning in hospital. The research purpose was to know the relationship of factors that influence discharge planning with the implementation of discharge planning. The research design used was cross-sectional, the instrument used was the questionnaire about the characteristics of the nurses and the implementation of discharge planning. The population of research was nurses who served in the inpatient room RSI Sakinah Mojokerto number of 80 nurses and obtained the number of 67 samples with proportional random sampling technique. The result of analysis with pearson correlation for age, education, length of work and chi-square for marital status showed that the characteristics of nurses related to discharge planning implementation were educational factor with p-value 0,023. The higher the nurse education caused more critical, logical and systematic in thinking so as to improve the quality of its work and the greater the desire to utilize the knowledge and skills it possesses keywords        : discharge planning, nurses, education

scholarly journals Relationship of Ability of Family Caregivers and Society’s Stigma to Prevent Relapse and Improve the Quality of Life for People with Mental Disorders

2021 ◽  
Vol 9 (E) ◽  
pp. 1190-1193
Author(s):  
Agustin Widyowati ◽  
Bhisma Murti ◽  
Aris Sudiyanto
Keyword(s):  
Quality Of Life ◽  
Mental Disorders ◽  
Family Caregivers ◽  
Sampling Technique ◽  
Disease Recurrence ◽  
High Recurrence Rate ◽  
Cross Sectional ◽  
Relationship Of ◽  
The Relationship

People with mental disorders will experience a relapse even after 1 month of getting treatment or care from a health facility. The high recurrence rate can cause a decrease in quality of life. Efforts to prevent recurrence by involving family caregivers and reducing stigma from the community. This study aims to analyze the relationship between the ability of family caregivers and community stigma to prevent recurrence and improve the quality of life of people with mental disorders. This study used a cross-sectional approach. The research location is in Kediri Regency, East Java, Indonesia. Sampling was done by using the multistage random sampling technique. The number of samples is 76 respondents. The variables in this study were the ability of family caregivers, community stigma, disease recurrence, and quality of life for people with mental disorders. The data were analyzed using path analysis with the help of STATA 13. There is a relationship between the ability of family caregivers and community stigma to prevent recurrence and improve the quality of life of people with mental disorders.

scholarly journals Relationship between Perceived Quality of Home Environment and Self-Concept of Students at Undergraduate Level

2021 ◽  
Vol VI (I) ◽  
pp. 70-78
Author(s):  
Mahvish Fatima Kashif ◽  
Ayesha Batool ◽  
Sana Hafeez
Keyword(s):  
University Students ◽  
Home Environment ◽  
Sampling Technique ◽  
Perceived Quality ◽  
The Self ◽  
Self Concept ◽  
Public And Private ◽  
Relationship Of ◽  
The Relationship

The objective of the study was to identify the relationship of different dimensions of perceived quality of home environment and self-concept of undergraduate university students. Correlational research was selected as the research design. The population of the study was university students of the education department of public and private universities of Lahore. The total population was 1760. A proportionate stratified random sampling technique was used to select the sample. The strata were formed on the basis of the nature of the universities. The total number of students selected as the sample was 528. The instrument consisted of three parts; the first part consisted of demographic information (gender, nature of institution). The second part consisted of the Home Environment Inventory, designed by Misra (1983) to measure the quality of the home environment and the third part consisted of the Self-Concept Scale by Rastogi (1979) to measure self-concept. Multiple regression analysis was used to determine the relationship between the variables. The results indicated a significant relationship between the home environment and the self-concept of university students.

scholarly journals The Relationship between Self-Concept and the Anxiety Level of Prisoners in Class II.A Penitentiary in Bulukumba

2018 ◽  
Vol 2 (2) ◽  
pp. 58-66
Author(s):  
Fatmawati ◽  
Nurlina ◽  
Ira Puspasari
Keyword(s):  
Psychological Treatment ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Class Ii ◽  
Anxiety Level ◽  
Self Concept ◽  
Correctional Institution ◽  
Cross Sectional ◽  
Relationship Of ◽  
The Relationship

Based on the results of routine examinations from clinic officers in correctional institutions found 20 people out of 178 suffer from mild anxiety levels, while 10 people. and 121 inmates 15% of prisoners have anxiety with a moderate anxiety level of 13 people. Looking at the phenomena based on interviews with 5 prisoners in Class II.A Penitentiary Institution. Bulukumba on February 2, 2017, stated that prisoners in Class II Penitentiary Bulukumba claimed to experience feeling depressed, beaten and disappointed at the beginning of their lives inside a prison. The purpose of this study is to determine the relationship of self-concept with the level of anxiety of prisoners in Class II. A Penitentiary. Bulukumba. This study uses an analytic observational design with a "cross-sectional" approach. The population is all prisoners in Class II. A Penitentiary as many as 178 inmates. The sample in this study was 64 respondents who were determined using the Simple Random Sampling technique. Data collection was carried out using a questionnaire. The results of the analysis using the Kolmogorov alternative test obtained p = 0.435 (α> 0.05), it can be concluded that there is no relationship between self-concept and the level of anxiety of prisoners in Penitentiary class II. A Bulukumba. The suggestion from the research is to the class II. A correctional institution Bulukumba is expected to be better prepared mentally and also provide programs related to the psychological treatment of prisoners.

scholarly journals PENGARUH KOMPETENSI MANDOR TERHADAP KUALITAS PELAKSANAAN KONTRUKSI GEDUNG DI MALANG RAYA

2014 ◽  
Vol 10 (2) ◽  
Author(s):  
Hariyono Seputro Youngky Pratama ◽  
Sri Murni Dewi ◽  
Ruslin Anwar
Keyword(s):  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Building Construction ◽  
Building Performance ◽  
Statistical Tool ◽  
Factors Affecting ◽  
Relationship Of ◽  
The Relationship

Hariyono Seputro Youngky Pratama1, Sri Murni Dewi2 & Ruslin Anwar31, 2 & 3Jurusan Teknik Sipil, Fakultas Teknik, Universitas Brawijaya MalangAlamat Korspondensi: Jl.MT. Haryono 167, Malang 65145, IndonesiaE-mail: [email protected] purpose of this study was: (1) to analyze the factors that affect the competence of foremanon the quality of construction of the building performance in Malang. (2) to know the relationship ofvariables that affect the competence of supervisors on the performance of the quality of buildingconstruction in Malang. The research was carried out on several samples of foreman in Malang.The sampling technique used is the judgmental technique (purposive). The statistical tool used inthis study is Structural Equation Model (SEM) to determine the relationship of variables that affectthe foreman’s competence on the quality of construction of the building performance in Malang.The analysis showed that foreman’s competency factors affecting the performance of thequality of building construction in Malang are competency skills, personal and management. Fromthe result of this research noted that there is a significant effect between skills variables, personalvariables and management variable on the quality of buildings construction in Malang. Based onthese result, it is advisable to conduct further research for other types of work that can be seen inmore depth the competence of foreman.Keywords: foreman competence, quality of building construction

Sign in / Sign up

Export Citation Format

Share Document