scholarly journals Pengaruh Kompetensi dan Independensi Auditor pada Kualitas Audit

2020 ◽  
Vol 30 (3) ◽  
pp. 725
Author(s):  
Ni Ketut Ayu Mirah Pusparani ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Sample Technique ◽  
Saturated Sample ◽  
Conducting Research ◽  
Audit Reports ◽  
Relationship Of ◽  
The Relationship

Public accountants are professionally accountable to the public for the quality of their audit reports. In carrying out its duties an auditor must have the skills and experience by considering quality and quantity. The purpose of conducting research on the relationship of competence and independence in audit quality is to obtain empirical evidence of the relationship between the two. The population in this study was 82 auditors. The saturated sample technique is a technique used to determine the sample and 52 auditors who are part of the 13 KAPs registered at IAPI and made respondents in this study. Multiple linear regression analysis was chosen to analyze the data. The results prove that good auditor competence and good independence will improve the quality of audit reports produced by an auditor. Keywords: Competency; Independence; Audit Quality.

scholarly journals Pengaruh stres kerja dan konflik kerja terhadap semangat kerja karyawan pabrik

SOROT ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 21
Author(s):  
Asri Hidayat ◽  
Arwinence Pramadewi ◽  
Ahmad Rifki
Keyword(s):  
Job Stress ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Employee Morale ◽  
Work Conflict ◽  
Relationship Of ◽  
The Relationship ◽  
Stress Work ◽  
Quality Of Research

Penelitian ini bertujuan untuk mengetahui pengaruh stres kerja dan konflik kerja terhadap semangat kerja karyawan. Ada tiga variabel yang diteliti, yaitu stres, konflik, dan semangat kerja. Metode pengambilan sampel dilakukan dengan cara sensus sebanyak 87 orang. Pengambilan data dengan cara wawancara dan pengumpulan kuesioner. Penelitian ini menggunakan analisis regresi linear berganda, uji kualitas instrumen penelitian, uji asumsi klasik, dan hipotesis yang diolah menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa stres kerja dan konflik kerja secara simultan berpengaruh terhadap semangat kerja. Secara parsial, stres kerja berpengaruh negatif dan signifikan terhadap semangat kerja. Begitu pula konflik kerja secara parsial berpengaruh negatif dan signifikan terhadap semangat kerja. Penelitian ini telah dapat mengungkapkan hubungan semangat kerja dengan stres dan konflik kerja pada satu perusahaan.This study aims to determine how the influence of job stress and work conflict on factory employee morale. We studied three variables, namely job stress, work conflict, and work spirit. The method of determining samples is done by the census, with the number of samples is 87 respondents. Retrieving data was done by interview and collecting questionnaires. While in terms of data analysis, this study uses multiple linear regression analysis. To test the quality of research instruments we used classic assumption tests and hypotheses that are processed using SPSS. The results of this study indicate that job stress and work conflict simultaneously have a significant effect on morale, job stress partially has a negative and significant effect on morale, and work conflict partially has a negative and significant effect on work morale. This research can reveal the relationship of work spirit with stress and work conflict in an enterprise.

scholarly journals The Effect Of School Locations, Facilities And Images On Decisions To Choose Office Competency Office Of Administration In Bonavita Vocational School

2020 ◽  
Vol 2 (3) ◽  
Author(s):  
Winarsih Winarsih ◽  
Ngadino Surip
Keyword(s):  
Linear Regression Analysis ◽  
Strong Relationship ◽  
Multiple Linear Regression Analysis ◽  
Vocational School ◽  
Test Results ◽  
Partial Analysis ◽  
Sample Technique ◽  
Quantitative Analysis Method ◽  
Saturated Sample ◽  
The Relationship

This study aims to determine the relationship between location variables, facilities and school image of the decision to choose office administration competency competencies. To determine the relationship between location variables, facilities and school image, this study used a saturated sample technique of 81 respondents consisting of class X, XI, and XII Bonavita Vocational School. This study uses a quantitative analysis method with multiple linear regression analysis tools with SPSS version 23. From the analysis of test results obtained, simultaneously (F-Test ) the location, facilities and school image significantly influence the decision to choose the competency of office administration expertise at Bonavita Vocational School . Partial analysis testing (T-test) location, facilities and school image significantly influence the decision to choose office administration competency competency at Bonavita Vocational School. While the results of correlation analysis and determination obtained Adjusted R Square 0.732 results mean the location, facilities and school image determine the decision to choose a school by 73.2% while the remaining 26.8% are determined by other variables not examined in this study. And the correlation between variables is included in the strong relationship category.

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 The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)

2017 ◽  
Vol 5 (1) ◽  
pp. 46-52
Author(s):  
Yurniwati Yurniwati ◽  
Amsal Djunid ◽  
Nini Sumarni ◽  
Ike Pranita
Keyword(s):  
Information Asymmetry ◽  
Value Relevance ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Asymmetry Of Information ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Relationship Of ◽  
The Relationship

Objective - This study examines the influence of the quality of an audit to the relationship of Other Comprehensive Income (OCI) and Relevanceof Value Accounting Information, and Asymmetry of Information in Indonesia's companies. Methodology/Technique - This research uses secondary data obtained from the company's annual report in 2012 - 2014. A purposive sampling method is used to collect data and the analysis of the hypothesis was conducted usingmultiple linear regression analysis. Findings - The research has shown that Quality of Audit has a significant influence to the relationship of the OCI disclosure and Relevance of Value Accounting Information has a value of sig. 0.000, F calculate is 26.816 larger than F table 2.396 and adjusted R square 0.241. Novelty - The study looks at the disclosures of OCI component's role in the investors decision making and it increases value relevance of accounting information and reducing information asymmetry. Type of Paper - Empirical Keywords: Other Comprehensive Income (OCI); Relevance of Value Accounting Information; Information Asymmetry; Quality of Audit. JEL Classification: D82, M41, M42.

scholarly journals The Influence of the Application of Marketing Mix on the Purchase Decision of Prospective Consumers of Grand Cempaka Housing

2020 ◽  
Author(s):  
Gesang Sudrajad ◽  
J.E Sutanto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Marketing Mix ◽  
Marketing Strategies ◽  
Purchase Decision ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to examine the effect of simultaneous and partial marketing mix on the purchase decision of prospective consumers of Grand Cempaka Housing.This research uses quantitative methods, and is a survey research from the types of explanatory research whose focus is placed on relational research: studying the relationship of variables. The object of research is the residents of Pasuruan City and the sample in this study is the Prospective Consumer of Grand Cempaka Housing. Data analysis uses multiple linear regression analysis methods.The results of the analysis show that Products, Prices, Places and Promotions simultaneously have a significant effect on the Decision of Purchasing Prospective Consumers of Grand Cempaka Housing. This shows that the marketing mix is one of the marketing strategies that should be considered so that the implementation of the marketing strategy can run successfully because the elements in the marketing mix influence each other. Variables in the marketing mix which include Products, Prices, Places and Promotions partially have a significant effect on the Decision of Purchasing Prospective Consumers of Grand Cempaka Housing. Keywords: marketing mix; purchase decision; property; housing

scholarly journals Effect of compensation on employee performance towards motivation as mediation variable

2019 ◽  
Vol 6 (5) ◽  
pp. 134-143
Author(s):  
Intan Candradewi ◽  
I Gst. A. Manuati Dewi
Keyword(s):  
Employee Performance ◽  
Sampling Technique ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Sample Technique ◽  
Saturated Sample ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to analyze and explain the role of mediation motivation in the relationship of compensation to employee performance at Wisma Prashanti Hospital. The population in this study were employees of Wisma Prashanti Hospital with a total sample of 83 respondents. The sampling technique is carried out is a saturated sample technique, the entire population is used as a sample. The research instrument used a questionnaire and analysis method using Partial Least Square (PLS) with SmartPLS 3.2 software. The results showed (1) compensation has a positive and significant effect on employee performance (2) compensation has a positive and significant effect on motivation (3) motivation has a positive and significant effect on employee performance (4) motivation mediates partially and positively and significantly on the relationship between compensation and employee performance. The implications of the results of this study indicate that compensation is found to be a major factor in improving employee performance.

scholarly journals Influence of internal communication and work discipline on performance of employees at the health department of Lubuk Linggau City

2021 ◽  
Vol 5 (3) ◽  
pp. 214-222
Author(s):  
Chrisman Frans Perdamean ◽  
Isnurhadi Isnurhadi ◽  
Zunaidah Zunaidah ◽  
Agustina Hanafi
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Health Department ◽  
Multiple Linear Regression Analysis ◽  
Internal Communication ◽  
Primary Data ◽  
Analysis Techniques ◽  
Sample Technique ◽  
Saturated Sample ◽  
Office Employees

This study aimed to determine and analyze whether internal communication and work discipline have a positive and significant effect on the performance of the Lubuk Linggau City Health Office employees. The population in this study was all Lubuk Linggau City Health Office employees, amounting to 50 people. The sampling technique in this study used a saturated sample technique with 50 respondents that used primary data obtained through questionnaires and multiple linear regression analysis methods as data analysis techniques. The results showed that internal communication had a positive and significant effect on the performance of the Lubuk Linggau City Health Office employees, work discipline had a positive and significant impact on the performance of Lubuk Linggau City Health Office employees, and internal communication and work discipline together had a positive and significant impact on the performance of the Health Office employees. Lubuk Linggau City and internal communication are the most dominant variables affecting the performance of Lubuk Linggau City Health Office employees. It is hoped that internal communication at the Lubuk Linggau City Health Office can continue to evaluate to achieve effective internal communication, and work discipline can be maintained to maintain the institution's stability and harmony.

scholarly journals Keputusan Pembelian Melalui Situs Belanja Online terhadap Perilaku Konsumtif Masyarakat dalam Perspektif Ekonomi Islam

2019 ◽  
Vol 3 (2) ◽  
pp. 132-147
Author(s):  
Muhammad Ridwan ◽  
Isnaini Harahap ◽  
Pangeran Harahap
Keyword(s):  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Economic Perspective ◽  
Consumption Behavior ◽  
Islamic Economic ◽  
Consumptive Behavior ◽  
Relationship Of ◽  
The Relationship

This study aims to determine the relationship between purchasing decisions, products, prices, services and risks to consumer consumption behavior in Islamic economic perspective The study will observe Lazada Application Users in Medan. The method used is a quantitative approach using multiple linear regression analysis, with statistical tests. The study found that partially there is a relationship of purchase decision to consumptive behavior by 2.013 or 20.13%. Product to consumptive behavior by 2,137 or 21,37%. Price to consumptive behavior by -2.637 or -26.37%. Service to consumptive behavior by 2,893 or 28,93%. Risk to consumptive behavior by 2.043 or 20.43%. Partially there is a relationship between purchasing decisions, products, prices, services and risks to consumer behavior.

scholarly journals Financing needs and financial management practices of banana (Musa balbisiana) farmers in Inopacan, Leyte

2018 ◽  
pp. 107-123
Author(s):  
Pauline Caintic ◽  
Analita Salabao ◽  
Marlon Tambis
Keyword(s):  
Regression Analysis ◽  
Financial Planning ◽  
Financial Management ◽  
Management Practices ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Pests And Diseases ◽  
The Status ◽  
Relationship Of ◽  
The Relationship

This study investigated the financing needs and the financial management practices of banana farmers in Inopacan, Leyte, the relationship between financial management practices to profitability and the relationship of the various socio-demographic variables to the relevant financial management practices. The relevant financial management practices considered in this study were those found to be significantly related to profitability. Results showed that limited capital for labor and the occurrence of pests and diseases particularly bugtok, which is caused by a bacterium called Ralstonia solanacearum, were among the major problems expressed by the banana farmers that need financing. Financial management practices such as monitoring the status of loan and financial planning and budgeting were widely practiced by the farmers. Out of the 25 farmer-respondents who availed of loan, 21 of them monitored the status of their loans. More than half of them also practiced financial planning and budgeting of their income and loan. The multiple linear regression analysis revealed that monitoring financial budgets and comparing farm profitability with that of other farms or benchmarking are significantly and positively related to profitability. The logistic regression analysis showed significant relationships of household size and being able to avail credit with the relevant financial management practices. The results imply that farmers who have more household members and who have availed of credit are more likely to monitor financial budgets and/or compare profitability with other farms.

scholarly journals THE RELATIONSHIP BETWEEN BALANCE AND FLEXIBILITY WITH ABILITY OF DOLLYO CHAGI KICK IN TAEKWONDO ATHLETES IN DENPASAR

2021 ◽  
Vol 9 (2) ◽  
pp. 94
Author(s):  
Ferdi Alkindi ◽  
Made Hendra Satria Nugraha ◽  
Ni Komang Ayu Juni Antari ◽  
I Made Winarsa Ruma
Keyword(s):  
Significant Relationship ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Cross Sectional ◽  
A Value ◽  
Cross Sectional Design ◽  
Relationship Of ◽  
The Relationship ◽  
Cluster Random Sampling

Taekwondo is one of the popular martial arts for the young, teenagers, and adults. One of the kicks that are often used and effective to attack opponents in a match is the Dollyo Chagi kick. Balance and flexibility have an important role in creating optimal kick. To determine the relationship between balance and flexibility with ability of dollyo chagi kick in taekwondo athletes in Denpasar. This study was an observational study using a cross sectional design. The study was conducted 4 days at 4 dojang in Denpasar. Sampling was carried out using the cluster random sampling, with a total of 64 subjects participating in 12-16 years. Based on the Spearman rho non parametric analysis test obtained a weak and significant relationship between balance with the ability of dollyo chagi kick, with a value of p=0.034 (p<0.05), and also obtained a moderate and significant relationship between flexibility with the dollyo chagi kick ability, with a value of p=0.008 (p<0.05). Multiple linear regression analysis test was conducted to determine the relationship of balance and fleksibility with the dollyo chagi kick ability and obtain a value of p=0.001 (p<0.05) and a correlation value (R) of 0.469. Keyword: dollyo chagi kick, balance, flexibility.

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