scholarly journals Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi

2021 ◽  
Vol 2 (1) ◽  
pp. 40
Author(s):  
Farhah Nabila ◽  
Siti Hartinah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Significant Influence ◽  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Time Budget Pressure

This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence

scholarly journals Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit

2019 ◽  
pp. 651
Author(s):  
I Gusti Diah Agung Prabawati Suteja ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Time Budget Pressure

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality

scholarly journals Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Perpajakan Sebagai Variabel Moderating (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kota Mataram)

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Nadhila Ghassani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Significant Influence ◽  
Quality Of Services ◽  
Analysis Method ◽  
Data Analysis Method ◽  
The Relationship

This research aims to analyze the factors that influence of taxpayers awareness, qualityof services, tax knowledge, tax sanctions of taxpayers compliance. The sample of thisresearch are individual taxpayers that taken randomly in Mataram City. This researchis also using tax sanctions as a moderating variable.  The respondents from thisresearch are 150 respondents. Data analysis method that used in this research areModerated Regression Analysis (MRA) and performed using SPSS for Windows.Theresults of this research indicated that awareness of taxpayers, quality of services, taxknowledge have a positive and significant influence of taxpayers compliance. Taxsanctions variable as a pure moderator that strenghten the relationship betweendependent variable and independent variables.Keyword: Taxpayers Awareness, Quality of services, Tax knowledge, Tax sanctions,Taxpayers compliance

Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Perpajakan Sebagai Variabel Moderating (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kota Mataram)

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Nadhila Ghassani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Significant Influence ◽  
Quality Of Services ◽  
Analysis Method ◽  
Data Analysis Method ◽  
The Relationship

This research aims to analyze the factors that influence of taxpayers awareness, qualityof services, tax knowledge, tax sanctions of taxpayers compliance. The sample of thisresearch are individual taxpayers that taken randomly in Mataram City. This researchis also using tax sanctions as a moderating variable.  The respondents from thisresearch are 150 respondents. Data analysis method that used in this research areModerated Regression Analysis (MRA) and performed using SPSS for Windows.Theresults of this research indicated that awareness of taxpayers, quality of services, taxknowledge have a positive and significant influence of taxpayers compliance. Taxsanctions variable as a pure moderator that strenghten the relationship betweendependent variable and independent variables.Keyword: Taxpayers Awareness, Quality of services, Tax knowledge, Tax sanctions,Taxpayers compliance

scholarly journals Pengaruh Electronic Word of Mouth dan Brand Experience terhadap Brand Trust (Studi terhadap Pengguna OVO di Jakarta)

Prologia ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 237
Author(s):  
Karin Charvia ◽  
Rezi Erdiansyah
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Significant Influence ◽  
Word Of Mouth ◽  
Brand Experience ◽  
Electronic Word Of Mouth ◽  
Brand Trust ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Dependent Variables

This study aims to determine the effect of electronic word of mouth and brand experience on brand trust of OVO users in Jakarta. Data collection by distributing questionnaires to 100 respondents. The data analysis method in this study uses SEM through the Lisrel 8.70 application. The results showed that there was a significant influence of electronic word of mouth and brand experience on brand trust. Between the two dependent variables, what has a greater influence on brand trust is electronic word of mouth. The conclusion of this research to improve brand trust can be done by improving electronic word of mouth and brand experience.Penelitian ini bertujuan untuk mengetahui pengaruh electronic word of mouth dan brand experience terhadap brand trust para pengguna OVO di Jakarta. Pengumpulan data dengan melakukan penyebaran kuesioner kepada 100 responden. Metode analisis data dalam penelitian ini menggunakan SEM melalui aplikasi Lisrel 8.70. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan electronic word of mouth dan brand experience terhadap brand trust. Diantara kedua variabel dependen maka yang memiliki pengaruh lebih besar terhadap brand trust adalah electronic word of mouth. Kesimpulan dari penelitian ini untuk meningkatkan brand trust dapat dilakukan dengan cara memperbaiki electronic word of mouth dan brand experience.

Pengaruh Tekanan Anggaran Waktu Dan Fee Audit Terhadap Kualitas Audit Dimoderasi Kecerdasan Emosional

2020 ◽  
Vol 2 (2) ◽  
pp. 87-101
Author(s):  
Hamzah Ahmad ◽  
Hajering Hajering ◽  
Muslim Muslim ◽  
Alma Pratiwi
Keyword(s):  
Emotional Intelligence ◽  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Primary Data ◽  
South Sulawesi ◽  
Audit Fee ◽  
Pressure Variable ◽  
Relationship Of ◽  
Time Budget Pressure

This study aims to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The data in this study were obtained from BPKP South Sulawesi Province representatives who were willing to become respondents. This study uses primary data by conducting direct research in the field by giving questionnaires / question sheets to 112 respondents. The data analysis method uses the SmartPLS approach to examine the effect of time budget pressure and audit fees on audit quality with emotional intelligence as a moderating variable. The results showed that the time budget pressure variable had a negative and significant effect on audit quality; audit fees have a positive and not significant effect on audit quality; emotional intelligence can strengthen the relationship of time budget pressure to audit quality; and emotional intelligence cannot strengthen the audit fee relationship to audit quality

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, ETIKA, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT

2017 ◽  
Vol 4 (2) ◽  
pp. 81-97
Author(s):  
Stella Angelina
Keyword(s):  
Significant Influence ◽  
Audit Quality ◽  
Time Budget ◽  
Multiple Linear Regression Model ◽  
Survey Method ◽  
Process Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
External Auditor ◽  
Time Budget Pressure

The objective of this research is to examine the influence of auditor's competency, independency, ethic, experience, and time budget pressure toward audit quality. The object of this research is public accountants (external auditor) that working at Public Accounting Firm in Jakarta and Tangerang. This research was conducted using a survey method. Data were collected using questionnaires. From 180 questionnaires distributed, 119 questionnaires were returned, and 28 questionnaires were not meet the criteria, so that only 91 questionnaire could be process. Data analysis conducted with multiple linear regression model. The result of this study were competency, independency, ethic, experience, and time budget pressure have significant influence to audit quality simultaneously. Competency, independency, experience, and time budget pressure have significant influence to audit quality partially. But, ethic not have significant influence to audit quality partially.

scholarly journals The Determinants of Audit Quality: A Study Using the Approach of Earnings Surprise Benchmark

2021 ◽  
Vol 4 (3) ◽  
pp. p16
Author(s):  
Reni Yendrawati ◽  
Arifin Praditya Putra ◽  
Rina Asmara
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Time Budget ◽  
Sampling Technique ◽  
Probability Method ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Industry Specialization ◽  
Audit Firm ◽  
Time Budget Pressure

This study aims to find empirical evidence regarding the influence of audit tenure, audit firm rotation, audit firm industry specialization, and time budget pressure on audit quality. This research is a quantitative research using secondary data in the form of financial statements. This study uses a population of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2015-2017. The sampling was done by using a non-probability method with a purposive sampling technique. The number of samples used in this study is 34 companies. The data analysis method used is a logistic regression analysis method using Statistical Package for Social Sciences (SPSS) version 21. The results of this study indicate that audit tenure and audit firm rotation have no effect on audit quality, PAF industry specialization has a positive effect on audit quality, time budget pressure has a negative effect on audit quality.

scholarly journals Karakteristik Anggota Dewan Perwakilan Rakyat Daerah sebagai Variabel Anteseden Tingkat Korupsi dan Implikasinya terhadap Kualitas Audit (Studi Kasus di Pemerintah Provinsi Banten)

2020 ◽  
Vol 8 (1) ◽  
pp. 16-29
Author(s):  
Rudi Zulfikar ◽  
Kurniasih Dwi Astuti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Background Knowledge ◽  
The Political ◽  
Test Results ◽  
Analysis Method ◽  
Negative Effect ◽  
Political Background

Tujuan penelitian ini untuk mengetahui pengaruh Personal Background, Political Background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Propinsi Banten terhadap tingkat Korupsi serta implikasinya terhadap Kualitas Audit. Populasi penelitian ini adalah seluruh anggota DPRD Provinsi Banten sejumlah 85 orang. Metode analisis data penelitian ini yaitu analisis regresi berganda. Hasil pengujian menunjukkan Personal background, pengetahuan dan Pemahaman anggota Dewan Perwakilan Rakyat Daerah Provinsi Banten berpengaruh menurunkan terhadap tingkat Korupsi. Hasil lainnya, Tingkat Korupsi berpengaruh negatif terhadap Kualitas Audit. Sedangkan Political Backgroundtidak berpengaruh.   The purpose of this study was to determine the effect of Personal Background, Political Background, knowledge and understanding of members of the Banten Province Regional Representative Council on the level of Corruption and its implications for Audit Quality. The population of this study was all members of the Banten Province DPRD numbering 85 people. The data analysis method of this research is multiple regression analysis. The test results show that the Personal background, knowledge and understanding of the members of the Regional Representatives Council of Banten Province has the effect of reducing the level of Corruption. Other results, the level of corruption has a negative effect on audit quality. While the Political Background has no effect.

scholarly journals EFFECT OF PRODUCTS, PROMOTION, AND DISTRIBUTION OF PURCHASING DECISIONS ON FIGHTING BRAND

2020 ◽  
Vol 4 (2) ◽  
pp. 161-168
Author(s):  
Slamet Heri Winarno ◽  
Nurvi Oktiani
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Market Share ◽  
Significant Influence ◽  
Soft Drink ◽  
Statistical Techniques ◽  
Analysis Method ◽  
Purchasing Decisions ◽  
Purchasing Decision ◽  
Data Analysis Method

The presence of the fighting brand is the company's strategy to capture market share. In addition to releasing superior products that already exist in the market, it is also important for companies to fill the niche of business that is still empty, one of which is by introducing the fighting brand. Soft drinking products are currently favored by various groups of old, young, and children. This research is intended to determine the significant influence of marketing factors consisting of products, promotions, and distribution on the purchasing decision of S-tee soft drink brand fighter products produced by PT. Sinar Sosro. The study used respondents who have a habit of consuming S-tee products as many as 320 people. The data analysis method uses path analysis statistical techniques, which analyze the effect of each of the variables studied. Partially, promotion and distribution variables have a significant influence on purchasing decisions. The results also showed that 41.7% of the purchasing decisions of S-tee fighter brand products were influenced by product, promotion, and distribution, while 58.3% were influenced by other factors.

scholarly journals Pengaruh Penggunaan Media Sosial (Instagram) Terhadap Prestasi Akademik Mahasiswa

2019 ◽  
Vol 3 (2) ◽  
pp. 81
Author(s):  
Joy Maranatha Tarigan ◽  
Tritjahjo Danny Soesilo ◽  
Sapto Irawan
Keyword(s):  
Academic Achievement ◽  
Social Media ◽  
Academic Performance ◽  
Data Analysis ◽  
Path Analysis ◽  
Significant Influence ◽  
Analysis Method ◽  
Effect Data ◽  
Data Analysis Method ◽  
Share Information

Social media has become one part of the society, social media users, especially students, make everyone communicate with each other and share information. This research aimed to identifying the influence of using social media (instagram) on academic achievement. The subjects of the study were the 2015 SWCU FKIP BK students. The data analysis method used was path analysis. Based on data analysis, the results obtained sig = 0.711> 0.05 so that it can be said that there is no significant effect. Data values t = 0.373 < 2.002 and the value of R Square is 0.002, according the results, the concluded that there is no significant influence between the using of social media (instagram) on academic performance because of the influence of 0.2% and 99.8% influenced by other factors not explained in this research.

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