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 KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI PENGARUH ORIENTASI TUJUAN DAN SELF-EFFICACY PADA AUDIT JUDGMENT

2016 ◽  
Author(s):  
Anak Agung Surya Narayana ◽  
Gede Juliarsa
Keyword(s):  
Goal Orientation ◽  
Self Efficacy ◽  
Task Complexity ◽  
Survey Method ◽  
Test Results ◽  
Significance Level ◽  
Accounting Firm ◽  
The Public ◽  
Audit Judgment ◽  
Analysis Technique

The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used  the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity  is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000.

scholarly journals Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Novalita Budi Kiswati ◽  
Erina Sudaryati
Keyword(s):  
Task Complexity ◽  
Sampling Technique ◽  
Research Data ◽  
Mediating Role ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect ◽  
Public Accountant

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism. Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.

scholarly journals Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

2021 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Muhammad Hasbillah ◽  
Herman Herman
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Correlational Research ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

scholarly journals PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT

2020 ◽  
Vol 1 (2) ◽  
pp. 239-253
Author(s):  
Dhona Nadiya Pratiwi ◽  
Wiwik Pratiwi
Keyword(s):  
Sampling Technique ◽  
Auditor Independence ◽  
Validity And Reliability ◽  
Collection Method ◽  
Professional Skepticism ◽  
Normality Test ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Testing Instruments ◽  
Public Accountant

This research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgment

scholarly journals Pengaruh Celebrity Endorser Dan Brand Image Terhadap Keputusan Pembelian Shampoo Clear

2019 ◽  
Vol 8 (1) ◽  
pp. 44
Author(s):  
Natalia Junni Kalangi ◽  
Lucky F. Tamengkel ◽  
Olivia F. C. Walangitan
Keyword(s):  
Regression Coefficient ◽  
Brand Image ◽  
Survey Methods ◽  
Sampling Technique ◽  
Purchasing Decisions ◽  
Validity And Reliability ◽  
Analysis Technique ◽  
Celebrity Endorser ◽  
Independent Variable ◽  
Positive Effect

This study aims to determine: (1) the effect of celebrity endorsement on purchasing decisions for Clear brand shampoo, (2) the effect of brand image on purchasing decisions up to Clear brand, and (3) the influence of celebrity endorse and brand image on Clear shampoo shampoo purchase decisions.This study uses a quantitative approach bycollecting data through survey methods. This study also uses a purposive sampling technique based on certain characteristics. The sample in this study were 100 people of the Wenang sub-district of Manado city. Data collection techniques using questionnaires that have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression.The results of this study indicate that: (1) Celebrity endorse has a positive effect on purchasing decisions, evidenced by the value of t count of 2.186 with a significance value of 0.031, smaller than 0.05 and the regression coefficient has a positive value of 0.340; (2) Brand image has a positive effect onpurchasing decisions, evidenced from the value of t count of 4.346 with a significance value of 0,000, smaller than 0.05 and the regression coefficient has a positive value of 0.749, and (3) Celebrity endorsers and brand images have a positive effect against purchasing decisions, as evidenced by the results of F count of 29,446 with a significance of 0,000. The adjusted R square value of 0.378 indicates that the ability of the independent variable in explaining the variation of the dependent variable is 37.80%, and the remaining 62.20% is explained by other variables outside the research model.

scholarly journals THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND SELF-EFFICACY ON THE PERFORMANCE OF IAIN CURUP LECTURERS

2021 ◽  
Vol 9 (02) ◽  
pp. 583
Author(s):  
Jumira Warlizasusi ◽  
Ifnaldi Ifnaldi
Keyword(s):  
Transformational Leadership ◽  
Job Performance ◽  
Self Efficacy ◽  
Low Frequency ◽  
Survey Method ◽  
Validity And Reliability ◽  
Academic Advisor ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Positive Effect

The objective of this study is to determine whether there is a direct or indirect effect of transformational leadership and self-efficacy on the performance of IAIN Curup lecturers. Based on pre-observation, the low frequency of lecturers' attendance which did not reach sixteen meetings, the difficulty to meet the Academic advisor for consultation, inappropriate expertise of lecturers, and some of the incompetent lecturers became the background leading the researchers to examine the performance of the IAIN Curup lecturers. In this study, there were three variables. A purposive sampling was used to involve all official lecturers as the participants, and they were 112 people.  This study used a quantitative approach as the research methodology by applying a survey method with path analysis technique. This study used questionnaire as the data collection technique. The researchers had analyzed the instrument before it was distributed to the participants. The instrument was tested by using validity and reliability tests. Three hypotheses were tested. The results showed that transformational leadership had a direct, positive effect on job performance; self-efficacy had a direct, positive effect on the lecturers’ job performance; and the transformational leadership had a direct effect on self-efficacy.

scholarly journals Service Quality and Product Quality Key to Improve Customer Loyalty

2021 ◽  
Vol 2 (9) ◽  
pp. 620-633
Author(s):  
Didi Suhendi ◽  
Sabihis
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Product Quality ◽  
Customer Loyalty ◽  
Sampling Technique ◽  
Survey Method ◽  
Validity And Reliability ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

This research is motivated by the importance of maintaining customer loyalty for the survival of the company. This study aims to determine and analyze customer satisfaction and product quality as keys to increasing customer loyalty. The population of this study were visitors to the Rava Motor workshop for one year, amounting to 3161 customers where the population data was seen from the actual customer entry unit in 2019. Based on Slovin calculations with an error of 10%, a sample of 97 visitors was obtained using incidental sampling technique. The research method used is a survey method with a quantitative approach. Data collection techniques used in this study are questionnaires, observation and interviews. The instrument used has been tested for validity and reliability. The data analysis technique used is the descriptive data analysis technique, multiple correlation and multiple regression. The results of this study indicate that there is a positive effect of service quality on customer loyalty and there is a positive effect of product quality on customer loyalty. In addition, simultaneously that there is a positive effect of service quality and product quality on customer loyalty.

scholarly journals Mendorong Loyalitas Melalui Kualitas Pelayanan dan Kepercayaan

2021 ◽  
Vol 2 (01) ◽  
pp. 79-88
Author(s):  
Irwan Kurniawan ◽  
Rr Maidarti ◽  
Ris Handayani
Keyword(s):  
Service Quality ◽  
Customer Loyalty ◽  
Random Sampling ◽  
Sampling Technique ◽  
Primary Data ◽  
Survey Method ◽  
Online Data ◽  
Independent Variables ◽  
Independent Variable ◽  
Positive Effect

Penelitian untuk mengetahui pengaruh kualitas layanan sebagai variabel independen pertama dan kepercayaan sebagai variabel independen kedua terhadap loyalitas pelanggan produk UMKM sebagai variabel dependen. Metode Survey melibatkan responden melalui teknik pengambilan sampel yang purposive non random sampling sejumlah 40 konsumen yang pernah menggunakan layanan pembelian UMKM Kuliner di wilayah Cileungsi secara online. Data primer diperoleh dengan  menyebarkan kuesioner. Beberapa uji diterapkan berupa instrumen kuesioner, normalitas, dan regresi berganda. Beberapa temuan dalam penelitian adalah kedua variabel independen yaitu kualitas layanan sebagai independen pertama dan kepercayaan sebagai variabel independen kedua berpegaruh positif terhadap loyalitas sebagai variabel dependen.   Abstract Research to determine the effect of service quality as the first independent variable and trust as the second independent variable on customer loyalty of MSME products as the dependent variable. The survey method involved respondents through a purposive non-random sampling technique of 40 consumers who had used online MSME culinary purchasing services in the Cileungsi area. Primary data obtained by distributing questionnaires. Several tests were applied in the form of a questionnaire instrument, normality, and multiple regression. Some of the findings in the study are that the two independent variables, namely service quality as the first independent and trust as the second independent variable, have a positive effect on loyalty as the dependent variable.

scholarly journals The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation

2020 ◽  
Vol 3 (1) ◽  
pp. 103-117
Author(s):  
Syamsuri Rahim ◽  
Hamzah Ahmad ◽  
Nurwakia Nurwakia ◽  
Nurfadila Nurfadila ◽  
Muslim Muslim
Keyword(s):  
Hypothesis Test ◽  
Sampling Technique ◽  
Test Results ◽  
Accounting Firm ◽  
Audit Evidence ◽  
Evidence Collection ◽  
Study Population ◽  
The Relationship ◽  
Positive Effect ◽  
Public Accountant

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.

scholarly journals Peran Pemediasi Efikasi Diri Kreatif Pada Hubungan Antara Persepsi Terhadap Kepemimpinan Transformasional Pada Kreativitas Karyawan

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Elfitra Azliyanti ◽  
Purbo Jadmiko ◽  
Wiry Utami
Keyword(s):  
Transformational Leadership ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Employee Creativity ◽  
Analysis Technique ◽  
One Year ◽  
Creative Self ◽  
University Lecturers ◽  
Relationship Of ◽  
Positive Effect

This study aims to identify and analyze the role of perception of transformational leadership and creative self-efficacy of employee (lecturer) creativity. The research methodology used is explanatory research through hypothesis testing. The object and population of this study are Bung Hatta University Lecturers. The sampling technique used was purposive sampling with sample criteria was Bung Hatta University Lecturer who had working period  more than 1 (one) year (n = 170). The data analysis technique in this study use SEM-PLS (Smart PLS). This study consists of four hypotheses and the research results obtained from the study of perceptions of transformational leadership has no effect on employee creativity, perceptions of transformational leadership have a positive effect on creative self-efficacy. Creative self-efficacy has a positive effect on employee creativity and creative self-efficacy mediates the relationship of perception of transformational leadership on employee creativity. 

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