scholarly journals Pengaruh Audit Tenure, Kompleksitas Audit, Dan Time Buget Pressure Terhadap Kualitas Audit Di Kantor Akuntan Public Provinsi Bali

2019 ◽  
pp. 1494
Author(s):  
Ni Putu Nanna Chintya Dewi ◽  
Kadek Trisna Dwiyanti
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Public Accountant

This study, which was conducted at the Bali Provincial Public Accountant Office incorporated in IAPI (Indonesian InstituteaofaCertifiedaPublic Accountants), aims to determine the effects ofaaudit tenure, audit complexity, and time budget pressure on audit quality. A total of 65 respondents were sampled, with a non-probabilityisamplingimethod with a purposive sampling technique. The data collection was done through spreading questionnaires and the analysis technique was multiple linear regression. The result showed that the influence of audit tenure, audit complexity, and time budget pressure affected audit quality. Keywords : Audit tenure; audit complexity; timeibudgetipressure;iauditiquality

scholarly journals Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit

2020 ◽  
Vol 30 (5) ◽  
pp. 1208
Author(s):  
I Putu Sisna Armawan ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Audit Fees ◽  
Sampling Techniques ◽  
Collection Method ◽  
Analysis Technique ◽  
Positive Effect ◽  
Public Accountant

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality. Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.

scholarly journals Pengaruh Pelayanan Dan Kualitas Produk Terhadap Kepuasan Pelanggan Indomaret Sukawati Kabupaten Gianyar

2020 ◽  
Vol 2 (2) ◽  
pp. 110-119
Author(s):  
Ni Luh Bella Citra Dewi ◽  
Ni Ketut Murdani ◽  
Ni Luh Ketut Ayu Sudha Sucandrawati
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Sampling Technique ◽  
Total Sample ◽  
Literature Study ◽  
Analysis Technique ◽  
Regression Test

The study entitled “The Effect of Product Quality and Service on Indomaret Sukawati Customer Satisfaction in Gianyar Regency” aims to determine the significant effect of service and product quality on customer satisfaction at Indomaret Celuk Sukawati Branch, Gianyar, both on a persial and simultaneous basis. Data collection techniques using questionnaires as well as methods of observation, literature study and interviews. Analysis technique with multiple linear regression test, F-test, t-test, and determination test. In determining the sample the researcher uses purposive sampling technique with a total sample of 70 respondents.The results of the Influence of Product Quality and Service on Indomaret Sukawati’s Customer Satisfaction in Gianyar Regency are Services that have a positive and significant effect on Customer Satisfaction, Product Quality has a positive and significant effect on Customer Satisfaction, so it can be concluded that Service and Product Quality variables have a significant effect on Customer Satisfaction Indomaret minimarket, Jalan Raya Celuk Sukawati, Gianyar Regency.

scholarly journals Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap Kinerja Pengawasan

2019 ◽  
pp. 899
Author(s):  
Komang Sukma Saraswati ◽  
Ida Bagus Dharmadiaksa
Keyword(s):  
Organizational Culture ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Revenue Management ◽  
Sampling Method ◽  
Surveys And Questionnaires ◽  
Sampling Technique ◽  
Management Agency ◽  
Analysis Technique

This research was conducted at the Regional Inspectorate and the Regional Financial and Revenue Management Agency of Klungkung Regency. The number of samples taken as many as 42 employees, with non-probability sampling method, proposive sampling technique. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, discipline, and competence simultaneously had a significant effect on supervisory performance. This shows that the implementation of a good organizational culture, the application of discipline and the establishment of competency standards for employees, the performance of supervision will improve. Partially organizational culture, discipline, and competence also influence supervisory performance. This shows that with the implementation of a good organizational culture, discipline and competence can improve supervisory performance. Keywords: Organizational culture, discipline, competence

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

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

scholarly journals Pengaruh Modal Sendiri, Jumlah Anggota Terhadap Pertumbuhan Koperasi Di Kota Pematangsiantar

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Supitriyani Supitriyani ◽  
Khairul Azwar ◽  
Elly Susanti ◽  
Astuti Astuti
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
T Test ◽  
Test Results ◽  
F Test ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Simultaneous Testing

The purpose of this research is to determine the effect of own capital and the number of members partially and simultaneous on the growth of cooperatives (SHU) in Pematangsiantar City Cooperative in 2017-2019 periods. Data collection in this study is conducted by interview, observation and documentation methods. The sampling technique uses purposive sampling. The number of samples in this study were 17 cooperatives with the 2017-2019 periods with population of 86. The analysis techniques have been carried outusing simple and multiple linear regression, with the program SPSS 21. The partial test results of the t test show that own capital has a positive and significant effect on SHU while the number of members has a negative and significant effect on SHU. Meanwhile the results simultaneous testing hrough the F test shows that the own capital and the number of members have a positive and significant effect on SHU. The results of the determinant test have an adjusted R square (R2) value of 0.227 which means that the effect of own capital and the number of members on SHU is 22.7% and the remaining 77.3% is explained by variables or other factors not examined in this study, such as loan capital, total deposits, business volume and total assets. Keywords : Own Capital, Number of Members, SHU

scholarly journals Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan

2021 ◽  
Vol 31 (2) ◽  
pp. 349
Author(s):  
Ni Kadek Lia Natalia ◽  
Made Yenni Latrini
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Financial Statements ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Illegal Acts ◽  
Positive Effect ◽  
Public Accountant

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.

scholarly journals Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela

2020 ◽  
Vol 30 (4) ◽  
pp. 861
Author(s):  
Hanny Purnomo ◽  
Yustrida Bernawati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Internal Audit ◽  
Sampling Technique ◽  
Voluntary Disclosures ◽  
Purposive Sampling

The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

scholarly journals Job Insecurity Sebagai Variabel Pemoderasi dalam Hubungan Ketidakpastian Lingkungan Pada Kinerja Pegawai Inspektorat Provinsi Bali

2019 ◽  
Vol 29 (1) ◽  
pp. 405
Author(s):  
Tjokorda Istri Chitra Anandari Pemayun ◽  
I Made Andika Pradnyana Wistawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Good Governance ◽  
Job Insecurity ◽  
Employee Performance ◽  
Environmental Uncertainty ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
The Relationship

The purpose of this study was to determine the effect of environmental uncertainty on employee performance and knowing job insecurity can strengthen the relationship between uncertainty over the performance of employees of the Inspectorate of Bali ProvinceSampling in this study using purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that environmental uncertainty had no effect on employee performance, job insecurity had a negative and significant effect on employee performance, and moderating insecurity jobs strengthened the influence of environmental uncertainty on employee performance. The Inspectorate Staff of the Province of Bali is good enough in carrying out their duties, so that environmental uncertainty does not affect performance. But the Inspectorate inspector should provide motivation to grow the confidence of his employees and continue to improve teamwork in finding the latest information to make decisions and realize good governance. Keywords : Employee Performance; Environmental Uncertainty; Job Insecurity.

scholarly journals KOMITMEN TERHADAP ORGANISASI DILIHAT DARI KEADILAN KOMPENSASI STUDI KASUS DI SALAH SATU RUMAH SAKIT SWASTA DI KOTA SEMARANG

2019 ◽  
Vol 11 (02) ◽  
pp. 128-140
Author(s):  
Ariyani Indriastuti ◽  
TH Susetyarsi
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Pension Insurance ◽  
Purposive Sampling

The Purpose of the research is to determine the effect of fairness compensation on organizational commitment. Fairness of compensation is indicated by salary, incentives, bonuses, benefits, insurance and pension guarantees. This research is a causal associative research using a quantitative approach. The sample of this study was nurses in one hospital at  Semarang City. Data collection using questionnaires and interviews, the sampling technique is purposive sampling obtained 81 samples. Data analysis using multiple linear regression. The research indicate that: 1) Salary has no significant effect on organizational commitment, 2). Incentives have a positive and significant effect on organizational commitment. 3). bonuses have a positive and significant impact on organizational commitment. 4). Allowances have a positive and significant effect on organizational commitment. 5). Insurance has no significant effect on organizational commitment. 6). Pension insurance has a positive and significant effect on organizational commitment.

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