scholarly journals Pengaruh Independensi Auditor, Pemahaman Good Governance dan Self Efficacy Terhadap Kinerja Auditor Pada KAP Bali

2019 ◽  
pp. 1839
Author(s):  
Ida Bagus Widya Kirana ◽  
H. Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Self Efficacy ◽  
Sampling Method ◽  
Good Governance ◽  
Survey Methods ◽  
Auditor Independence ◽  
The Public ◽  
Analysis Technique ◽  
Positive Effect ◽  
Public Accountant

This study aims to examine the effect of auditor independence, understanding good governance and self efficacy on auditor performance. This research was conducted at the Public Accountant Office in Bali in 2018. The number of samples taken was 69 auditors who were willing to participate in this study. The sample in this study was determined by purposive sampling method. Data is collected using survey methods. The data analysis technique used is the analysis of Multiple Linear Regression and Moderated Regression Analysis (MRA). This study successfully showed auditor independence and understanding of good governance had a positive effect on auditor performance. This study also shows that self efficacy has a positive effect on auditor performance. This shows that if an auditor who has independence, understanding good governance and high self efficacy will affect his performance.Keywords: Auditor independence, understanding of good governance, self efficacy, auditor performance

scholarly journals Dampak Profesionalisme, Integritas, Kompetensi, dan Independensi pada Kualitas Audit di Kantor Akuntan Publik Provinsi Bali

2021 ◽  
Vol 31 (2) ◽  
pp. 463
Author(s):  
Ni Luh Rosa Aprilianti ◽  
I Dewa Nyoman Badera
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
The Public ◽  
Analysis Technique ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.

scholarly journals Pengaruh Motif Berprestasi dan Self Efficacy Terhadap Pencapaian Target Penjualan Distributor

2020 ◽  
Vol 12 (1) ◽  
pp. 78
Author(s):  
Ayu Agustina Indra Yanti ◽  
Lulup Endah Tripalupi ◽  
Iyus Akhmad Haris
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Self Efficacy ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Positive Effect

This research aims to determine the effect of achievement motives and self efficacy on the achievement of sales targets for Tiens Bali distributors partially and simultaneously. This research design using a type of causal research. The population of this study were all distributors registered at Tiens Authorized Store 618 are 4.169 people. The sample of this study amounted to 371 respondents using the proportional random sampling method. The data collection technique was carried out by distributing questionnaires with a Likert scale and processed using multiple linear regression analysis technique. The result of data analysis showed that there was a partially positive and significant effect on the achievemnt motive towards achieving the sale target of Tiens Bali distributors, shown from the value of t=13.491 with a Sig. of 0.000 less than 0.05. Self efficacy, partially has a positive and significant effect on achieving the sales target of Tiens Bali distributors, shown from the value of t=12.915 with a Sig. of 0.000 less than 0.05. Achievement motives and self efficacy have a simultaneous positive effect on achieving sales targets of Tiens Bali distributors, shown by the value of F=323.925 and a Sig. of 0.000 less than 0.05.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals Pengaruh Efikasi Diri dan Motivasi Belajar terhadap Hasil Belajar Matematika Siswa Sekolah Dasar

2021 ◽  
Vol 7 (3) ◽  
pp. 283
Author(s):  
Nurlatifah Rangkuti ◽  
Turmudi Turmudi ◽  
Abdussakir Abdussakir
Keyword(s):  
Regression Analysis ◽  
Mixed Methods ◽  
Learning Outcomes ◽  
Self Efficacy ◽  
Mathematics Learning ◽  
Learning Motivation ◽  
Significant Positive Effect ◽  
Mixed Methods Approach ◽  
Analysis Technique ◽  
Positive Effect

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh efikasi diri dan motivasi belajar terhadap hasil belajar matematika. Penelitian ini didesain dalam bentuk pendekatan Mixed Methods yang mengkombinasikan analisis kuantitatif dan kualitatif (Sequantial Explanatory). Teknik analisis data yang digunakan adalah analisis regresi berganda menggunakan SPSS Versi 23,0. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh efikasi diri dan motivasi belajar yang signifikan positif terhadap hasil belajar matematika.   This study aims to examine and analyze the effect of self-efficacy and learning motivation on mathematics learning outcomes. This research is designed in the form of a Mixed Methods approach that combines quantitative and qualitative analysis (Sequantial Explanatory). The data analysis technique used is multiple regression analysis using SPSS Version 23.0. The results of this study indicate that there is a significant positive effect of self-efficacy and learning motivation on mathematics learning outcomes.

scholarly journals Pengaruh Kecukupan Modal, Penyaluran Kredit dan Ukuran Perusahaan Pada Profitabilitas Dengan Risiko Kredit Sebagai Pemoderasi

2019 ◽  
pp. 791
Author(s):  
A. A. Trisha Dewi Parasthiwi ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Credit Risk ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Company Size ◽  
Analysis Technique ◽  
Distribution Company ◽  
Positive Effect

This research was conducted at banking companies listed on the Indonesia Stock Exchange in the period 2013-2017, which were 42 companies. The sampling technique in this study was taken based on non probability sampling method with purposive sampling technique so as to produce a sample of 32 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that capital adequacy has a positive effect on profitability, credit distribution has a positive effect on profitability and firm size has a positive effect on profitability. The results of this study also show that credit risk is not able to weaken the influence of capital adequacy and lending to profitability and credit risk is able to weaken the influence of company size on profitability. Keywords: capital adequacy, credit distribution, company size, credit risk, profitability

scholarly journals Nilai, Size, Profitabilitas Perusahaan dan Praktik Perataan Laba

2021 ◽  
Vol 31 (3) ◽  
pp. 562
Author(s):  
I Ketut Winanda ◽  
Ida Bagus Putra Astika
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Firm Size ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Positive Effect

The capital market in Indonesia is currently growing, so that competition between companies is increasing. The company will try to increase the value of the company in order to attract investors to invest in the company. Management realizes that attention investors tend to only focus on profit, so managers are encouraged to practice income smoothing. This study aims to obtain empirical evidence of the influence of firm value, firm size and profitability on income smoothing practices in banking companies listed on the Indonesia Stock Exchange for the 2016-2018 periode. The number of samples selected in banking companies is as many as 31 companies, using the purposive sampling method. The data analysis technique used is a logistic regression analysis and the results showed that the firm value and firm size had a positive effect on income smoothing practices, while the profitability did not effect the income smoothing practice. Keywords: Income Smoothing; Firm Value; Firm Size; Profitability.

scholarly journals Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment

2021 ◽  
Vol 31 (10) ◽  
pp. 2429
Author(s):  
I Gusti Agung Rama Sidhimantra ◽  
Ida Bagus Putra Astika
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Survey Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship ◽  
Positive Effect ◽  
Public Accountant

The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment. Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.

scholarly journals Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (3) ◽  
pp. 1510-1517
Author(s):  
M. Ardhy Erwanda ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Compliance Costs ◽  
Analysis Technique ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

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 Moderasi Kemampuan Teknik Personal dan Pelatihan terhadap Pengaruh Kecanggihan Teknologi pada Efektivitas Penggunaan SIA

2021 ◽  
Vol 31 (9) ◽  
pp. 2388
Author(s):  
Nyoman Notiasih ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Technical Skills ◽  
Accounting Information Systems ◽  
Technical Ability ◽  
Analysis Technique ◽  
One Year ◽  
Positive Effect ◽  
And Training

This study aims to empirically test the moderation of personal technical skills and training on the effect of technological sophistication on the effectiveness of the use of accounting information systems. The sample used is non-probability sampling, namely purposive sampling method using 100 respondents of employees and managers in the accounting department using SIA for more than one year. The data analysis technique used the Moderated Regression Analysis (MRA) test. Resulting in an analysis that the ability of personal engineering is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA, training is able to moderate the effect of technological sophistication on the effectiveness of the use of SIA and technological sophistication has a positive effect on the effectiveness of using SIA. Keywords: Personal Technical Ability; Training; Technological Sophistication; Using SIA.

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