scholarly journals Pengaruh Profesionalisme, Independensi dan Pelatihan Auditor Terhadap Kinerja Auditor Pada Kantor Akuntan Publik Provinsi Bali

2019 ◽  
pp. 1472
Author(s):  
Ni Putu Haris Candra Devi ◽  
I Made Pande Dwiana Putra

The purpose of this study is to obtain empirical evidence of the influence of professionalism, independence and auditor training on auditor performance. The location of this research is at the Public Accountant Office (KAP) in Bali Province in 2018 and has been registered with the Indonesian Institute of Certified Public Accountants (IAPI). The method of determining the sample used in this study is the saturated sample method. The method of data collection in this study is the questionnaire method. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis shows that professionalism, independence and auditor training have a positive effect on auditor performance. This research is expected to provide more in-depth information and understanding, and it is hoped that the auditor can uphold the professionalism and independence when conducting audits, so that the auditor's performance will be good. Keywords: Professionalism, independence, auditor training, auditor performance

2018 ◽  
Vol 4 (1) ◽  
pp. 17-22
Author(s):  
NURUL SUKRIANI

This study aims to analyze performance of participants UMKM which was built by Lazismu Pekanbaru, by using motivation and training variables, to analyze its effect on the performance of the participants. The population in this study are all participants of UMKM which amounted to 38 people, and the sample involves the entire population, using the census method. Data collected by questionnaire method is by giving questionnaire directly to the respondents.Data analysis technique used is multiple linear regression analysis which operated through program SPSS 16 for Windows. The results showed that both simultaneously and partially motivation and training variables significantly influence the performance of the participants UMKM built by Lazismu Pekanbaru. Keywords: Motivation, Training, Performance 


2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Dr. Hotma Napitupulu

<p><em>This research is intended to examine the effect of price and product quality on customer satisfaction both partially and simultaneously at PT Sophie Paris Indonesia, Pondok Gede branch. The research method used is descriptive and verification research methods. Data was collected using the questionnaire method, and data analysis used was multiple linear regression analysis. The results showed that price, product quality and customer satisfaction.<br /><br /></em></p>


2021 ◽  
pp. 1-15
Author(s):  
Clara Silvina Barus ◽  
Donalson Silalahi

Abstract This study aims to determine and explain the effect of social media promotion and service quality on purchasing decisions. To achieve this goal, research was conducted at Social Media Café Abdullah Lubis using 100 people as respondents. Data were collected through questionnaires and the analysis technique used was multiple linear regression analysis. The results showed: First, social media promotion has a positive and significant effect on purchasing decisions. Second, service quality has a positive and significant effect on purchasing decisions. Third, service quality plays a greater role in increasing the sensitivity of consumer purchases when compared to social media promotion. Fourth, consumer characteristics are also important variables in increasing consumer decisions in buying products. Fifth, social media promotion and service quality are able to explain variations in purchasing decisions by 87.7 percent.


2020 ◽  
Vol 9 (4) ◽  
pp. 1338
Author(s):  
I Putu Agus Sudarmana ◽  
Gede Mertha Sudiartha

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD


2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.


2018 ◽  
Vol 8 (2) ◽  
pp. 218
Author(s):  
Jujung Dwi Marta ◽  
Dewie Tri Wijayati

The purpose of this study was to analyze the influence of organizational culture and communication organizations on employee performance. Samples of this study was sampled every part of the whole section in the PT. X Surabaya which numbered 80 from a population of 500. The data analysis technique used is multiple linear regression analysis with SPSS 20 software.


2021 ◽  
Vol 13 (1) ◽  
pp. 152
Author(s):  
Novia Sriwahyuni ◽  
Ni Luh Wayan Sayang TeIagawathi

The objective of this research is to analyze the influence of lifestyle and brand image simultaneously and partially on purchasing decisions for Xiaomi smartphones in Buleleng Regency. The research framework used in this research is causal quantitative. The sample used in this research determined through accidental sampling. The number of samples used was 100 respondents. The research instrument used in data collection was a questionnaire and the data analysis technique done by using multiple linear regression analysis. The result of this research are: 1) lifestyle has a positive and significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency, 2) Brand image has a positive and significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency, and 3) Lifestyle and brand image have a significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency.


2021 ◽  
Vol 13 (1) ◽  
pp. 136
Author(s):  
Ni Ketut Megah Purnama Sari ◽  
Ni Made Dwi Ariani Mayasari

This study was aimed to examine the effect of simultaneous and partially word of mouth and corporate image on use decisions of JNE Express Buleleng. The number of samples in this study were 100 respondents, the sample technique used purposive sampling. The data method used a questionnaire. The data analysis technique in this research is quantitative using multiple linear regression analysis. The result of the study showed that (1) word of mouth and corporate image has a positive and significant effect simultaneous on use decisions with a contribution influence of 83.7%. (2) Word of mouth has a positive and significant effect partially on use decisions with a contribution influence of 25.6%. (3) Corporate image has a positive and significant effect partially on with a use decisions contribution influence of 28.6%.


2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Agustin Basriani ◽  
Desi Susanti ◽  
Rahmi Zainal ◽  
Deviana Sofyan

This study aims to determine the motivation of women in entrepreneurship, especially in the culinary field in Pekanbaru, by using the variables of capital, independence, and education to analyze their influence on entrepreneurial motivation. The population in this study are all women who carry out home-based businesses engaged in home-based culinary businesses in Pekanbaru City whose numbers are not known with certainty, for an unknown population the number of samples in this study using the Wibisono formula and obtained a total sample of 97 people. Data was collected using the questionnaire method, namely by providing a list of statements directly to the respondents. The data analysis technique used is multiple linear regression analysis which is operated through the SPSS 20 for Windows program. The results of the study indicate that either simultaneously or partially, the variables of capital, independence, and education have a significant effect on the motivation of women who are culinary entrepreneurs in Pekanbaru.    


2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Maulida Dwi Kartikasari ◽  
Dien Noviany Rahmatika ◽  
Sumarno Sumarno

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.


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