scholarly journals PENGARUH SKEPTISME PROFESIONAL DAN INDEPENDENSI AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) DI BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DI DAERAH ISTIMEWA YOGYAKARTA

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Paulince Grace Sigiro ◽  
Tutut Dewi Astuti
Keyword(s):  
Regression Analysis ◽  
Reliability Test ◽  
Test Technique ◽  
Professional Skepticism ◽  
Simultaneous Effect ◽  
Validation Test ◽  
Detecting Deception ◽  
Independent Auditors

The research is a comparative kausal research that aims to find out: (1) A professional skepticism of the ability of auditor in detectin deception, (2) The independent influence of auditor for the auditors’ ability to detect fraud and (3) The influence of professional skeptics and the independent of auditors are simultan as to the ability in detecting deficiencies. The populasi and research are the auditors who work for the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. In this research using a sample of s much as 35 auditors from 70 auditors, where this policy is the policy of the Badan Pengawasan Keuangan dan Pembangunan (BPKP) Daerah Istimewa Yogyakarta. The research uses the questionnaires in the account of its data. The test technique used is a validation test technique and reliability test. The classic assumptions test include multisquinty testing tests, tests of normality, and the heterochromatic test. The hypothesis used in this research is the doble regression analysis. The result of this investigation indicates that: (1) professional skepticism has a effect on the ability of auditors in detecting deception, (2) the independent auditors has no effect on the ability of an auditor in detecting cheating, and (3) professional skeptics and independent auditors have a simultaneous effect on the ability of auditors in detecting deficiencies.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN BANK RAKYAT INDONESIA (BRI) CABANG PALANGKA RAYA

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Robert Fransiska
Keyword(s):  
Regression Analysis ◽  
Leadership Style ◽  
Employee Performance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Reliability Test ◽  
Test Technique ◽  
Validity Test

The research aims to examine and analyze the influence of leadership style,motivation and work discipline toward performance of employee in Lion GroupDistric Kalimantan. Data collected through distribution of questionnaires and it isimplemented to BRI Distric Palangka Raya 112 employee. Analysis of data in thisresearch using the help of SPSS version 27. A sampling technique uses a censusmethod and data test technique is used within the research includes validity test byfactor analysis, reliability test with cronbach. Classic assumption test and doublelinear regression analysis, to verify and to prove the research hypothesis.Analysis result demonstrates that leadership style have a positive influencetoward employee performance. Motivation have a positive influence toward employeeperformance and work discipline have a positive influence toward employeeperformance.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN LION GROUP PERWAKILAN KALIMANTAN

2018 ◽  
Vol 5 (1) ◽  
pp. 44
Author(s):  
Dinan Dinan
Keyword(s):  
Factor Analysis ◽  
Regression Analysis ◽  
Linear Regression ◽  
Leadership Style ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Positive Influence ◽  
Reliability Test ◽  
Test Technique

The research aims to examine and analyze the influence of leadership style, motivation and work discipline toward performance of employee in Lion Group Distric Kalimantan. Data collected through distribution of questionnaires and it is implemented to Lion Group Distric Kalimantan 112 employee. Analysis of data in this research using the help of SPSS version 27. A sampling technique uses a census method and data test technique is used within the research includes validity test by factor analysis, reliability test with cronbach. Classic  assumption test and double linear regression analysis, to verify and to prove the research hypothesis.Analysis result demonstrates that leadership style have a positive influence toward employee performance. Motivation have a positive influence toward employee performance  and   work  discipline  have  a  positive  influence  toward  employee performance.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN LION GROUP PERWAKILAN KALIMANTAN

2019 ◽  
Vol 5 (2) ◽  
pp. 65
Author(s):  
Dinan Dinan
Keyword(s):  
Factor Analysis ◽  
Regression Analysis ◽  
Linear Regression ◽  
Leadership Style ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Positive Influence ◽  
Reliability Test ◽  
Test Technique

The research aims to examine and analyze the influence of leadership style, motivation and work discipline toward performance of employee in Lion Group Distric Kalimantan. Data collected through distribution of questionnaires and it is implemented to Lion Group Distric Kalimantan 112 employee. Analysis of data in this research using the help of SPSS version 27. A sampling technique uses a census method and data test technique is used within the research includes validity test by factor analysis, reliability test with cronbach. Classic  assumption test and double linear regression analysis, to verify and to prove the research hypothesis.Analysis result demonstrates that leadership style have a positive influence toward employee performance. Motivation have a positive influence toward employee performance  and   work  discipline  have  a  positive  influence  toward  employee performance.

Pengaruh Motivasi, Self Awareness Dan Komunikasi terhadap Disiplin Kerja Karyawan di Perusahaan Daerah Air Minum (Pdam) Kabupaten Ponorogo

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Fitriana Fitriana ◽  
Umi Farida ◽  
Tegoeh Hari Abrianto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Water Supply ◽  
Regression Coefficient ◽  
Reliability Test ◽  
Self Awareness ◽  
Validity And Reliability ◽  
Communication Variable ◽  
Water Supply Company ◽  
Regional Water

This study aims to determine the effect of motivation, self awareness and communication on the work discipline of employees in the Regional Water Supply Company (PDAM) of Ponorogo Regency. The location of research in Pramuka Street Number 21, Nologaten, Ponorogo Regency. The population in this study was 102 employees. The sample in this study used 50 respondents. Data collection techniques using questionnaires, then tested with validity and reliability test, while the method of data analysis using multiple regression analysis with the help of SPSS and hypothesis testing partially or simultaneously. The results showed that; (1) Motivation partially influences the work discipline of employees in the Regional Water Supply Company (PDAM) of Ponorogo Regency with a regression coefficient of 0.317, t value of 2.903> t table of 2.012 and sig. of 0.006 <0.05, (2) Self Awareness partially influences the work discipline of employees in the Regional Water Supply Company (PDAM) of Ponorogo Regency with the results of the regression coefficient of 0.409, t value of 3.478> t table of 2.012 and sig. of 0.001 <0.05, (3) Communication partially influences the work discipline of employees in the Regional Water Supply Company (PDAM) of Ponorogo Regency with the results of a regression coefficient of 0.310, t value of 2.178> t table of 2.012 and sig. of 0.035 <0.05, (4) Motivation, self awareness and communication simultaneously affect employee work discipline in the Regional Water Supply Company (PDAM) of Ponorogo Regency with the calculated F value of 14.807> F table 2.81 and sig value. of 0,000 <0.05, (5) Self awareness is the most dominant variable affecting the work discipline of employees in the Regional Water Supply Company (PDAM) of Ponorogo Regency with the result of self awareness variable t value of 3.478 is greater than the value of t variable count motivation and communication variables. Furthermore, from the value of sig. the variable self awareness of 0.001 is smaller than the value of sig. motivation variable and communication variable.

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

scholarly journals PENGARUH PELATIHAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA HEAD OFFICE PADA PT PAM LYONNASE JAYA (PALYJA)

Epigram ◽  
2018 ◽  
Vol 14 (2) ◽  
Author(s):  
Anggi Fathya Anindita ◽  
Tuty Herawati ◽  
Wahyudi Utomo
Keyword(s):  
Regression Analysis ◽  
Strong Influence ◽  
Test Validity ◽  
Secondary Data ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Reliability Test ◽  
Head Office ◽  
Training Motivation

Abstract Influence of training and motivation on performance of employees at PT PAM Lyonnase Jaya (PALYJA). 2017. This research aims to find out how the influences between the training and motivation on performance of employees. Data collection using the questionnaire given to the respondents to obtain primary data and secondary data to obtain an libraries. While the method of data analysis using the test validity dan reliability, test the assumptionsof classical, test hypotheses, multiple linier regression analysis, analysis of the coefficient of determination of the significance of the T-test, and a test of the significance of f. Result of the research indicate that training has a strong influence on performance of employees and motivation have influence of 66,8% on performance of employees and the remaining 33,2% are influenced by other factors.Keywords: Training, Motivation, Employee Performance.AbstrakPengaruh Pelatihan dan Motivasi terhadap Kinerja Karyawan Pada head office PT PAM Lyonnase Jaya (PALYJA). 2017. Penelitian ini bertujuan untuk mengetahui seberapa pengaruh antara pelatihan dan motivasi terhadap kinerja karyawan. Pengumpulan data menggunakan kuesioner yang diberikan kepada responden untuk memperoleh data primer dan studi kepustakaan untuk memperolah data sekunder. Sedangkan metode analisis data menggunakan uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis, analisis regresi linier berganda, analisis koefisien determinasi, uji signifikansi T dan uji signifikansi F. Hasil penelitian menunjukan bahwa pelatihan memiliki pengaruh yang kuat terhadap kinerja karyawan dan motivasi memiliki pengaruh sebesar 66,8% terhadap kinerja karyawan dan sisanya 33,2% dipengaruhi oleh faktor lain.Kata Kunci: Pelatihan, Motivasi, Kinerja Karyawan

scholarly journals Influence Satisfaction, Compensation and Work Discipline the Employee Performance at PT. Lion Air in Batam

2016 ◽  
Vol 8 (4) ◽  
pp. 95
Author(s):  
Priyono ◽  
Suheriyatmono
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Regression Equation ◽  
Reliability Test ◽  
Validity And Reliability

<p>This study aimed to analyze the extent to which the effect of satisfaction, compensation and discipline on the performance of employees at PT. Lion Air in Batam as well as to analyze the most dominant variables affect the performance of employees at PT. Lion Air in applying Batam. For goal then used descriptive analysis, multiple regression analysis, validity and reliability test and partial test and test simultaneously.</p>From the results of the regression equation the influence of variables (job satisfaction, compensation and working discipline) with the performance of employees at PT. Lion Air Batam, there was a strong and significant influence, because the higher job satisfaction, compensation and working discipline, the higher the employee’s performance because it has a probability value of less than 0.05. Thus, in this study proved the first hypothesis. The most dominant variable affecting the performance of employees is job satisfaction, reasons for job satisfaction has a standardized coefficient of the largest value when compared with the variable compensation and work discipline.

scholarly journals PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJAPEGAWAI PADA DINAS PERTANIAN KABUPATEN SUPIORI

2016 ◽  
Vol 12 (3A) ◽  
pp. 27
Author(s):  
Johanes Eliezer Ayer ◽  
Lyndon R.J. Pangemanan ◽  
Yolanda P. I. Rori
Keyword(s):  
Regression Analysis ◽  
Employee Performance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Reliability Test ◽  
Measuring Instrument ◽  
Test Results ◽  
Independent Variables ◽  
Labor Discipline

This study aims to identify and analyze whether there is influence of motivation and discipline ito the performance of employees in the Agriculture Office of Supiori District, Papua Province. This research is classified as causal research associative quantitative approach to the instrument in the form of a questionnaire. The population in this study were all employees of the District Agriculture Office Supiori as many as 80 people. The sampling technique by means of saturated or census sampling technique. The sample in this research is to take the population, or as many as 80 samples. The data used in this study are primary data obtained through questionnaires and secondary data related agencies and journals to support this research. Test the validity of the instrument using bivariate Correclation formula, while the reliability test using Cronbach Alpha. Measuring instrument proved valid and reliable for research instruments. Multiple regression analysis used to test hypotheses of this study. The results showed that: motivation (X1) positive and significant impact on employee performance of Agriculture Office in Supiori District () 0.413 with significantly 0,01. Labor discipline (X2) positive and significant impact on employee performance Supiori of Agriculture Office () 0.741 with significantly by 0,00. And based on the test results both independent variables were tested individually dominant in influencing the performance of employees in Supiori District Agriculture Office is working discipline (with a coefficient of 0.489). It can be concluded that in this study the discipline of work (X2) partially are factors that significantly affect performance (Y).

scholarly journals PENGARUH PELATIHAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN (Studi Kasus PT. Wahana Prestasi Logistik Kota Bekasi)

2020 ◽  
Vol 14 (1) ◽  
pp. 31-37
Author(s):  
Sri Lestari ◽  
Abdul Viqri
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Hypothesis Testing ◽  
Employee Performance ◽  
T Test ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Determination Coefficient ◽  
Training Variable ◽  
The City

This study aims to examine the effect of variables with the title “The Effect of Training and Work Discipline on Employee Performance at PT. Wahana Logistics Achievement in Bekasi City”. This research was conducted on employees at PT Wahana Prestasi Logistik in the city of Bekasi. The sample used was 60 predetermined employees. Hypothesis testing uses validity and reliability test, regression analysis, correlation, determination coefficient, t test and f test by first testing classic assumptions. Based on the results of data analysis and discussion, the training variable partially (XI) has a positive and significant effect on employee performance (Y) where t count = 4.598 is greater t-table = 1.672 which means H0 is rejected while H1 is accepted. Work discipline variables (X2) partially have a positive and significant effect on employee performance (Y), where t-count = 2.720 is greater t-table = 1.672 which means H0 is rejected while H1 is accepted. Simultaneously obtained the results of F-count 22,392 F-table which is equal to = 3.16 which means that H0 is rejected and H1 is accepted, meaning that training variables and work discipline simultaneously have a positive and significant effect on employee performance. The determination coefficient of 44% is explained by training and work discipline while the rest is explained by other factors outside the research variable.

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