scholarly journals Persepsi Karyawan Mengenai Pengaruh Efektifitas Pengendalian Internal, Ketaatan Aturan Akuntansi Dan Kesesuaian Kompensansi Terhadap Kecurangan

2019 ◽  
Vol 28 (2) ◽  
pp. 957
Author(s):  
Nurlenni Astuti Marlina ◽  
Ahmad Rifa’i ◽  
Ni Ketut Surasni
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Internal Controls ◽  
Employee Perceptions ◽  
The West ◽  
Accounting Rules ◽  
Independent Variable ◽  
Method Analysis

The purpose of the study was to determine employee perceptions regarding the effect of the effectiveness of internal controls, compliance with accounting rules and conformity of compensation to fraudulent tendencies at PT. NTB Syariah Bank in the West Nusa Tenggara region. The dependent variable used in this study is fraudulent tendencies. The independent variable used in this study is the effectiveness of internal controls, compliance with accountingrules and conformity of compensation. This study uses employee respondents who are directly related to banking transactions, especially in the operational part of 50 people randomly selected. Method Analysis of the data used is multiple linear regression. The results of the analysis show the effectiveness of internal controls and suitability of compensation does not affect fraudulent tendencies at PT. NTB Syariah Bank. Whereas compliance with accountingrules has an influence on fraudulent tendencies.Keywords: Fraud, internal control, compliance, compensation.

scholarly journals Determining Factors of Fraud in Local Government

2022 ◽  
Vol 11 (1) ◽  
pp. 1-8
Author(s):  
Sukhemi Sukhemi ◽  
Indah Ayu Arum Sari ◽  
Inayat Hanum Indriati
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Unethical Behavior ◽  
Sampling Method ◽  
Control Effectiveness ◽  
Determining Factors ◽  
Accounting Rules ◽  
Independent Variable

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.

scholarly journals THE INFLUENCE OF COMPENSATION SUITABILITY, EFFECTIVENESS OF INTERNAL CONTROL, AND INDIVIDUAL MORALITY ON TENDENCY OF ACCOUNTING FRAUD

2021 ◽  
Vol 16 (1) ◽  
pp. 101
Author(s):  
Wisnu Reno Wijaya
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Internal Control ◽  
Internal Controls ◽  
Accounting Fraud ◽  
Regression Analyses ◽  
Control Effectiveness ◽  
Individual Employee ◽  
The Individual

<p><em>This study aims to determine the effect that could be given of compensation suitability, internal control effectiveness, and individual morality to the tendency of accounting fraud. This research was conducted at Regional Apparatus Organization in Purbalingga regency and the sample in this study amounted to 31 samples using Slovin method. The collected data analyzed through multiple linear regression analyses. The result that can be obtained from this study give evidence that the suitability of compensation, the effectiveness of internal control, and the individual morality has a negative and significant influence on the tendency of accounting fraud. Base on the result in this study, Regional Apparatus Organization of Purbalingga Regency needs to pay attention to various policies related to increasing compensation conformity, the effectiveness of internal controls, and individual employee morality to reduce employee fraud tendency.</em></p>

scholarly journals What (why) does factor influence fraud tendency in public sector?

2020 ◽  
Vol 5 (03) ◽  
pp. 93
Author(s):  
Dewi Indriasih ◽  
Dien Noviany Rahmatika ◽  
Aminul Fajri
Keyword(s):  
Public Sector ◽  
Linear Regression ◽  
Data Processing ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Unethical Behavior ◽  
Accounting Rules ◽  
Negative Impacts ◽  
The City

The purpose of this study is to prove that internal control, compliance in accounting rules, and unethical behavior are factors that influence fraud tendency.  The city that has never been awarded the unqualified since 2013-2018 taken as a sample and used multiple linear regression in the data processing. The results show that internal control, compliance, and unethical behavior have a significant effect on fraud tendency. Internal control and compliance with positive influences in reducing fraud tendency; and unethical behavior with negative impacts. This finding also proves that there is no systematic intention in fraud.

PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

2019 ◽  
Vol 6 (2) ◽  
pp. 115-130
Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Regression Methods ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

scholarly journals Pengaruh Likuiditas, Leverage, Aktivitas, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018

2020 ◽  
Vol 20 (3) ◽  
pp. 919
Author(s):  
Anju Galingging ◽  
Fery Xaverius Aritonang ◽  
Herlina Novita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Goods ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Test Results ◽  
Activity Variable ◽  
Independent Variable

The purpose of this study is to determine and analyze the effect of Liquidity, Leverage, Activity, and Profitability on Firm Value in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses a quantitative method with a desciptive type. The population of this study is the Consumer Goods Sector that is listed on the Indonesia Stock Exchange for the 2015-2018 period, as many as 50 companies. Sampling using purposive sampling and obtained a research sample of 60 samples from 15 sectors of consumer goods multiplied by 4 years. This research method uses multiple linear regression. The coefficient test results obtained from the Adjusted R Square value are 3.7%, which means that the variation in the Firm Value variable described by the independent variable is 96.3%. The research results simultaneously show that liquidity, leverage, activity, and profitability have no effect on firm value. Meanwhile, partially it shows that liquidity, leverage, and profitability have no and insignificant effect on firm value, but for the activity variable has a significant effect on firm value.

scholarly journals IKLIM ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KEDISIPLINAN KERJA PEGAWAI PADA KANTOR SEKRETARIAT DPRD KABUPATEN BIMA

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Organizational Climate ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
T Test ◽  
Analysis Techniques ◽  
Independent Variable

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline

scholarly journals Analisis Kinerja Anggaran Pemerintah Provinsi Sumatera Selatan Dengan Pendekatan Konsep Value For Money

2021 ◽  
Vol 7 (1) ◽  
pp. 1-10
Author(s):  
Periansya Periansya ◽  
Dendy Pratama ◽  
Rosi Armaini
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Sample Selection ◽  
Value For Money ◽  
Selection Technique ◽  
A Value ◽  
Analysis Technique ◽  
Independent Variable

This research is intended as an effort to analyze the budget performance of Regional Apparatus Organizations in South Sumatra Province with a value for money concept approach. This study consisted of the dependent variable, namely the performance of the regional apparatus organization budget, while the independent variable consisted of transparency, accountability, and supervision. The data used in this research is the result of distributing questionnaires to selected respondents in 21 Regional Apparatus Organizations. The sample selection technique used purposive sampling, while the data analysis technique used multiple linear regression. The results of the analysis and discussion of hypothesis testing show that partially transparency, accountability, and supervision have a positive and significant effect on-budget performance, including simultaneously also showing a positive and significant effect on-budget performance, but it is necessary to increase budget performance, this shows that the R2 value is 0.446. or 44.6%.

scholarly journals Improvement of Work Capacity with Welfare of Apparatus and Work Facilities and Their Impact on Performance

2021 ◽  
Author(s):  
M Chairul Basrun Umanailo
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Work Capacity ◽  
Systematic Sampling ◽  
Causal Association ◽  
The West ◽  
Sampling Process ◽  
Work Capability

This study's intended objective is to evaluate the effect of the work capability on the welfare of the apparatus and work facilities and its impact on the efficiency of the Mamuju police force in the province of West Sulawesi. This study uses a causal research design that illustrates a causal or causal association in the variables examined and used a quantitative approach. In this report, all the Mamuju Police staff, the West Sulawesi Province, were as many as 95. The sampling technique was a non?probability sampling process of systematic sampling, which implies that the samples were taken according to the order of the counted population members. Data collection was carried out by observation, distribution of questionnaires, interviews, and documentation. This review analyses and processes data with multiple linear regression using SPSS ver. 25. All the hypotheses suggested in this study are acceptable. The variables of the level of welfare and work facilities are critical variables that can influence staff's workability to enhance their performance. The story of welfare is necessary to inspire workers to function more efficiently; the more affluent the team, the more likely they are to increase their efficiency. Work facilities indicate that the types of facilities given by the company have facilitated an improvement in officers' efficiency, that the needs of the apparatus provide an appropriate standard of facilities, not just to facilitate their work, but also to promote satisfaction and ease of work.

scholarly journals PENGARUH BAURAN PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PRINCIPAL MENGGUNAKAN PRODUK SURETY BOND DI PT. JAMKRIDA SUMSEL

2020 ◽  
Vol 2 (2) ◽  
pp. 43
Author(s):  
Ardian Yurdianto ◽  
Fakhry Zamzam ◽  
Luis Marnisah
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Service User ◽  
Service Users ◽  
Research Instrument ◽  
Independent Variable ◽  
Tabulated Data

This study entitled The Effect of Promotion Mix and Service Quality on Principal Decisions Using Surety Bond Products at PT Jamkrida Sumsel. This research instrument uses a questionnaire, and using multiple linear regression to process tabulated data from the results of respondents' answers. The results of the study conclude, First, the Promotion Mix Variable (X1) has a positive and significant effect on the Decision of Jamkrida Service Users in South Sumatra (Y;. Second, the Service Quality Variable (X2) has a positive and significant effect on the Decision of South Sumatra Jamkrida Service Users (Y); Third, Promotion Mix Variable (X1) is an independent variable whose influence is more dominant on the Decision of Jamkrida Service Users in South Sumatra compared to the variable of service quality; Fourth, the Promotion Mix variable (X1) and Service Quality (X2) have a positive and significant effect on the Decision of Jamkrida Service Users in South Sumatra (Y). This means that the independent variable (X) is increasing together, so the Decision of the Jamkrida Service User of South Sumatra (Y) will increase.

scholarly journals Pengaruh Bauran Promosi terhadap Volume Penjualan Produk Tabungan JTRUST Bisnis pada Bank JTRUST Indonesia tbk Cabang Palembang

2020 ◽  
Vol 1 (1) ◽  
pp. 49-58
Author(s):  
Noviar Indra ◽  
Siti Komariah Hildayanti ◽  
Omar Hendro
Keyword(s):  
Linear Regression ◽  
Public Relations ◽  
Multiple Linear Regression ◽  
Direct Marketing ◽  
Sales Promotion ◽  
Sales Volume ◽  
Process Data ◽  
Research Instrument ◽  
Independent Variable

This study entitled The Effect of Promotion Mix on Sales Volume of Jtrust Bisnis Savings Products at Bank Jtrust Indonesia Tbk Palembang Branch. This research instrument uses a questionnaire, then uses multiple linear regression to process data that has been tabulated from the results of respondents' answers. The results of the study concluded, first, the advertising variable (X1) had a positive and significant effect on sales volume (Y). Second, the sales promotion variable (X2) has a positive and significant effect on sales volume (Y). Third, public relations and publication (X3) variables have a positive and significant effect on sales volume (Y). Fourth, personal sales variables (X4) have a positive and significant effect on sales volume (Y). Fifth, the direct marketing variable (X5) has a positive and significant effect on sales volume (Y). The six advertising variables (X1), sales promotion (X2), public relations and publications (X3), personal sales (X4), direct marketing (X5) have a positive and significant effect on sales volume (Y). This means that the independent variable (X) together increases, so the sales volume (Y) increases.  

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