scholarly journals Pengaruh Pengetahuan, Motivasi serta Independensi terhadap Kualitas Audit Internal di Bank Perkreditan Rakyat (BPR) Kota Malang

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Johanis Nifanngeljau ◽  
Ahmad Mukoffi
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Negative Influence ◽  
Analysis Method ◽  
Survey Analysis ◽  
Quality Of Data ◽  
Research Instrument ◽  
Analysis Techniques ◽  
Independent Variables

The purpose of this research was made to be able to analyze and provide facts related to the existence of knowledge, motivation, and independence can have an influence on the quality of audits in this research in the form of survey analysis method which will use questionnaires in a way to be able to collect a variety of data needed. The purpose of distributing this questionnaire to employees in this case auditors in 5 BPR Malang city with the number of auditors 30 respondents. The level of quality of data that can be generated from the user of the research instrument and evaluated by testing the validity of the data. Hypothetical testing will use multiple linear regress data analysis techniques. Based on the results of the research, it can be known that three independent variables can have a significant and positive and negative influence on the quality of audits. Keywords: Knowledge; Motivation; Independence on Audit Quality.

scholarly journals PENGARUH TEKANAN WAKTU, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR INSPEKTORAT KABUPATEN KEPULAUAN SANGIHE

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Julita Pikirang ◽  
Harijanto Sabijono ◽  
Heince R. N. Wokas
Keyword(s):  
Audit Quality ◽  
Time Pressure ◽  
Hypothesis Test ◽  
Validity And Reliability ◽  
Quality Of Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Normality Test ◽  
Regression Test

This study aims to analyze the influence of time pressure, independence and auditor ethics on audit quality in Inspectorate Office of Sangihe Islands Regency. Data collection method used is with questionnaire technique with respondents who work in Inspectorate of Sangihe Islands Regency. Responspondents in this study amounted to 35. Data analysis techniques used were to use data quality test, classical assumption test and hypothesis test. Test the quality of data used is the test of validity and reliability test. The classical assumption test used in this research is normality test, multicolonierity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test and t test. The result of this research is time pressure and independence has no significant effect on audit quality while ethics has significant effect to audit quality. This means that the biggest influence on audit quality is ethics.Keywords: Time Pressure, Independence, Ethics and Audit Quality

Pengaruh Kualitas Pelayanan Terhadap Kepuasan Tamu Hotel Benua Mas Pontianak

2019 ◽  
Vol 4 (1) ◽  
pp. 27-34
Author(s):  
Simon Ahie
Keyword(s):  
Quality Of Service ◽  
Data Analysis ◽  
Customer Satisfaction ◽  
Quality Service ◽  
Five Dimensions ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Collection Data ◽  
Common Problems

This reseach was carried out on the company Benua Mas Hotel Pontianak. Common problems in thisstudy are “How Does the Quality of Service Affect Hotel Guests Benua Mas Pontianak”. Reseachers usedqualitative desciptive methods. Data analysis techniques used are multiple linear regression, the researchtechnique in this study is in form documentation techniques by collection data from Benua Mas Hotel Pontianak.This study examines the quality of service consisting of five dimensions that is physical evidance, reliability,responsiveness, guarantee and empathy, and customer satisfaction on Benua Mas Hotel Pontianak. Based on themethod of determining the sample, the sample used was 30 respondents.Based on the results of simultaneous tes/ F test can be seen that independent variables have influence tothe dependent variable. From the results of the analysis carried out indicate that service quality service consistingof five dimensions, namely physical evidance, reliability, responsiveness, guarantee and empathy, simultaneouslyaffect customer satisfaction Benua Mas Hotel Pontianak.Physical evidance variables affect hotel customer satisfaction Benua Mas Pontianak, while the reliabilityvariable, responsiveness variable, guarantee variables and empathy variables does not affect hotel customersatisfaction Benua Mas Pontianak.

PENGARUH KUALITAS PRODUK, HARGA, MEREK DAN SALURAN DISTRIBUSI TERHADAP VOLUME PENJUALAN PADA PT. GELANG GEMILANG JAYA BELLA SPRING BED SEMARANG

2020 ◽  
Vol 15 (1) ◽  
pp. 217-230
Author(s):  
Untung Widodo
Keyword(s):  
Data Analysis ◽  
Product Quality ◽  
Sampling Technique ◽  
Distribution Channels ◽  
Sales Volume ◽  
Independent Variables ◽  
Variable Distribution ◽  
Data Analysis Methods ◽  
Variable Quality

This research was conducted in order to test how much influence product quality, price and brand to the volume of sales at PT. Gemilang Jaya Bella bracelets Spring Bed Semarang. Independent variables include variable product quality, price and brand while the dependent variable is the volume of sales.In determining the data to be studied sampling technique used is the census. Census is a sampling technique when all members of the population used as a sample .. Respondents were selected is the consumer stores PT. Gemilang Jaya Bella bracelets Spring Bed Semarang. Thus obtained sample was 50 respondents. Data analysis methods used to perform hypothesis testing is multiple linear regression analysis.Based on the results of research that has been conducted on all data obtained, the importance of the research that 1). There is a positive and significant effect of the variable quality of the product (X1) to sales volume (Y). 2). There is a positive and significant impact on price variable (X2) to sales volume (Y). 3). There is a positive and significant impact on brand variables (X3) to sales volume (Y). 4). There is a positive and significant effect of the variable distribution channels (X4) to sales volume (Y)

A Survey of Parametric Static Analysis

2021 ◽  
Vol 54 (7) ◽  
pp. 1-37
Author(s):  
Jihyeok Park ◽  
Hongki Lee ◽  
Sukyoung Ryu
Keyword(s):  
Recent Work ◽  
Static Analysis ◽  
Abstract Interpretation ◽  
Black Box ◽  
Parameter Selection ◽  
Survey Analysis ◽  
Future Directions ◽  
Analysis Techniques ◽  
Analysis Quality

Understanding program behaviors is important to verify program properties or to optimize programs. Static analysis is a widely used technique to approximate program behaviors via abstract interpretation. To evaluate the quality of static analysis, researchers have used three metrics: performance, precision, and soundness. The static analysis quality depends on the analysis techniques used, but the best combination of such techniques may be different for different programs. To find the best combination of analysis techniques for specific programs, recent work has proposed parametric static analysis . It considers static analysis as black-box parameterized by analysis parameters , which are techniques that may be configured without analysis details. We formally define the parametric static analysis, and we survey analysis parameters and their parameter selection in the literature. We also discuss open challenges and future directions of the parametric static analysis.

scholarly journals Hubungan Antara Kualitas Guru dengan Prestasi Belajar Siswa pada Mata Pelajaran Housekeeping

Media Wisata ◽  
2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Sri Larasati
Keyword(s):  
Student Achievement ◽  
Data Analysis ◽  
Teacher Quality ◽  
Test Data ◽  
Moment Analysis ◽  
Analysis Method ◽  
Improve Performance ◽  
Employment Practices ◽  
The Relationship

Teacher Quality is one factor that determines student achievement, the research to find out the relationship and contribution to the quality of teachers to student achievement in subjects Housekeeping. This Reseach is expected to expective to be useful for teachers to improve performance. To measure student achievement are used Pearson Product Moment analysis method. Of test data analysis can be seen that there is asignificant relationship with the teacher quality anatara student achiement, which toount (7.09423) is greater than ttable (2.021). Whereas the contribution of teacher quality on student achiement is the amount of KP 46.64% while the remaining 53.36% is determinedby other variables is one of the largest employment practices in the industry.

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 Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat

2020 ◽  
Vol 2 (4) ◽  
pp. 3737-3754
Author(s):  
Witta Widiya ◽  
Efrizal Syofyan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Sample Collection ◽  
The Third ◽  
Data Analysis Methods

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.

scholarly journals ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

2014 ◽  
Vol 9 (4) ◽  
Author(s):  
Ayu Try Setiyoningrum ◽  
Jantje Tinangon ◽  
Heince R.N Wokas
Keyword(s):  
Quality Of Service ◽  
Analysis Method ◽  
Research Results ◽  
Independent Variables ◽  
Compliance Level ◽  
Tax Audit ◽  
The Individual

This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.

scholarly journals PENYULUHAN PENDIDIKAN POLITIK BAGI PEMILIH PEMULA GUNA MENINGKATKAN PARTISIPASI HAK PILIH PADA PEMILIHAN GUBERNUR DKI JAKARTA TAHUN 2017 (Studi pada Siswa-Siswi Sekolah Menengah Atas Se-Kecamatan Tanjung Priok)

2017 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Amsori Amsori
Keyword(s):  
High School ◽  
Data Analysis ◽  
Qualitative Approach ◽  
Public Understanding ◽  
Voter Participation ◽  
Public Confidence ◽  
Democratic Process ◽  
Descriptive Model ◽  
Analysis Techniques

The purpose of this article is to explain the extension activities of political education for voters in order to improve public understanding of voters, in this case represented by the Students of Senior High School in the district of Tanjung Priok. The method used is a qualitative approach. Data analysis techniques in this study using a descriptive model. The conclusion of this article is all parties must be able to support the efforts of the election organizers in terms of improving the quality of electoral processes; Increase voter participation; Improving public confidence in the democratic process; Generating volunteerism and civil society in the elections and democratization agenda.

scholarly journals Pengaruh Kompetensi dan Kegiatan Komite Audit terhadap Kualitas Audit

2019 ◽  
Vol 14 (1) ◽  
pp. 25-36
Author(s):  
Dayu Swispa Pamantau
Keyword(s):  
Regression Models ◽  
Audit Committee ◽  
Audit Quality ◽  
Analysis Method ◽  
Linear Regression Models ◽  
High Competence ◽  
The City ◽  
A Company

The accuracy of the determination of policies within a company is determined by the quality of the resulting audit by the auditor. Audit quality will be higher when the auditor assigned to have high competence in the field of audit, in addition to the quality of the audit will be better if the activities of the audit committee to provide oversight of internal party activities. Therefore, this study purpose to determine the effect of the competence and activities of the audit committee on audit quality. The study was conducted at the KAP region of the city of Padang and Pekanbaru. The sample used was 43 respondents. The analysis method used is to use multiple linear regression models. Based on the results of hypothesis testing results found that the competence and activities of the audit committee have a significant effect on audit quality auditors working in KAP of Padang and Pekanbaru city.

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