PENGARUH AKUNTABILITAS DAN KOMPETENSI TERHADAP KUALITAS AUDIT (Survey Pada Kantor Akuntan Publik Di Bandung)

Profesi Akuntan publik (auditor) berada dalam situasi dilematis, karena banyak Akuntan publik yang belum mematuhi SKPN dan hal tersebut mempengaruhi hasil opini. Penelitian ini menganalisis pengaruh akuntabilitas dan kompetensi terhadap kualitas audit Kantor Akuntan Publik di Bandung secara simultan maupun parsial. Akuntabilitas adalah kewajiban pihak pemegang amanah (agent) untuk memberikan pertanggungjawaban semua aktivitas kepada pihak pemberi amanah sedangkan Kompetensi artinya auditor harus mempunyai kemampuan, ahli dan berpengalaman untuk dapat mendukung kesimpulan yang akan diambilnya, kedua variabel ini berpengaruh kualitas audit. Penelitian ini menggunakan analisis regresi linier berganda. Unit analisis dalam penelitian ini adalah supervisor yang bekerja pada Kantor Akuntan Publik di Bandung. Jumlah populasi dalam penelitian ini adalah 60 supervisor, sedangkan sampel yang diperoleh adalah 24 supervisor. Hasil dari penelitian ini menunjukkan Akuntabilitas dan Kompetensi secara simultan mempunyai pengaruh yang signifikan terhadap kualitas audit. Akuntabilitas berpengaruh positif signifikan terhadap kualitas audit dan Kompetensi berpengaruh positif signifikan terhadap kualitas audit.Public accounting profession (auditors) ison atough situation, because there are public accountants who still disobey SKPN and that affects opinion results. The purpose of this study is to analyze the influence of accountability and competenceon audit qualityat Public Accounting Firm in Bandung, either simultaneously or partially. Accountability is the obligation of agent to be responsible for all activities to agent and Competence is auditor must have the ability , skill and experience to be able to support a conclusion that will be taken, both this variables effect on audit quality. This study use multiple regression analysis. The unit analysis in this research is supervisors who work in Public Accounting Firm in Bandung. Amout of population that use in this research are 60 auditors, while the sample obtained are 24 supervisors. Result of this study show that acountibility and competence simultaneously have a significant influence on audit quality. Accountability significant positive effect on the audit quality and Competence significant positive effect on audit quality.

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PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM

TSARWATICA (Islamic Economic, Accounting, and Management Journal) ◽

10.35310/tsarwatica.v1i01.79 ◽

2019 ◽

Vol 1 (01) ◽

pp. 29-44

Author(s):

Suci Ramadani ◽

Sri Mulyati ◽

Icih Icih

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Technique ◽

Significant Positive Effect ◽

Financial Leverage ◽

Dividend Payout ◽

Purposive Sampling ◽

Positive Effect

Jakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta. Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis. Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stock

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Pengaruh Motivasi Kerja dan Kepemimpinan terhadap Kinerja Karyawan

Jurnal Maksipreneur Manajemen Koperasi dan Entrepreneurship ◽

10.30588/jmp.v2i2.275 ◽

2013 ◽

Vol 2 (2) ◽

pp. 57 ◽

Cited By ~ 1

Author(s):

Mudjiran Mudjiran ◽

Siti Noor Hidayati

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Work Motivation ◽

Employee Performance ◽

Significant Positive Effect ◽

Positive Effect

Performance is the work result of the employees to achieve of some company goals. The purpose of this researches is to determine the effect of leadership and work motivation to the employee performance as partial and simultaneous at the UPT Pasar I Kabupaten Sleman. Research using multiple regression analysis. The result showed leadership and work motivation a significant positive effect on employee performance. It was also concluded thatleadership variable dominanly influenced on employee performance compared to work motivation.

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ANTESEDEN VARIABEL KUALITAS AUDIT KECURANGAN LAPORAN KEUANGAN

Jurnal Manajemen ◽

10.25170/jm.v16i1.790 ◽

2019 ◽

Vol 16 (1) ◽

pp. 42-63

Author(s):

Ivandi Ivandi ◽

Tigor Sitorus

Keyword(s):

Audit Quality ◽

Sampling Technique ◽

Individual Responsibility ◽

Primary Data ◽

Financial Fraud ◽

Significant Positive Effect ◽

Public Accounting ◽

Accounting Firm ◽

Public Accountants ◽

Positive Effect

This study aims to proves the relationship between independence, competence, individual external auditor's responsibility as antecedent variable with financial fraud audit quality, where as the number of cases of financial scandals by manipulating financial data that occurs in large companies and involve public accountants to make public accountants must pay attention to audit quality.This research use causality research method with causal relationship between independent variable with dependent variable. The data used are primary data obtained using questionnaires distributed to Public Accounting Firm (KAP) in North Jakarta and Central Jakarta. The population in this study are all auditors who work in Public Accounting Firm (KAP) of North Jakarta and Central Jakarta with Sample Random Sampling technique which produces 46 respondents from 8 KAP in 2018. Data analysis using SPSS 21. Based on the results of research, for the first equation of independence and competence variables have a significant positive effect on individual external auditor's responsibility variable. For the second equation for independence variable have significant positive effect to financial fraud audit quality variable whereas for competence variable and individual responsibility of external auditor does not have significant effect to fraud audit quality variable.

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PENGARUH KUALITAS PELAYANAN DAN KEUNGGULAN BERSAING TERHADAP KEPUTUSAN NASABAH MENJADI NASABAH PADA KJKS BMT TARUNA SEJAHTERA CABANG BRINGIN KABUPATEN SEMARANG

Fokus Ekonomi : Jurnal Ilmiah Ekonomi ◽

10.34152/fe.14.1.125-132 ◽

2019 ◽

Vol 14 (1) ◽

pp. 125-132

Author(s):

Siti Rochmah ◽

Fidyah Yuli Ernawati

Keyword(s):

Regression Analysis ◽

Service Quality ◽

Competitive Advantage ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Significant Positive Effect ◽

Positive Effect

The purpose of this study is to find out the Service, Competitive Advantage partially or simultaneously to the Customer Decision to be a Customer at the KJKS BMT Taruna Sejahtera, Bringin Branch, Semarang Regency. The method used in this study is Multiple Regression Analysis. This research was conducted at the KJKS BMT Taruna Sejahtera, Bringin Branch, Semarang Regency.The results showed that Service Quality had a significant positive effect on Customer Decisions to Customers in the KJKS BMT Taruna Sejahtera Branch Semarang Regency, Competitive Advantage had a significant positive effect on Customer Decision to Become a Customer at KJKS BMT Taruna Sejahtera Bringin Branch Semarang Regency.

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Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi

WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) ◽

10.22225/we.19.1.1578.30-34 ◽

2020 ◽

Vol 19 (1) ◽

pp. 30-34

Author(s):

Gine Das Prena ◽

I Wayan Angga Sudiartama

Keyword(s):

Job Satisfaction ◽

Regression Analysis ◽

Audit Quality ◽

Sampling Technique ◽

Public Accounting ◽

Accounting Firm ◽

Purposive Sampling ◽

The Public ◽

Positive Effect ◽

Public Accountant

Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali. Keywords: Independence; professionalism; audit quality; job satisfaction Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali. Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja

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MEMBANGUN KINERJA KARYAWAN MELALUI KOMPENSASI, KOMPETENSI DAN DISIPLIN KERJA TERHADAP KINERJA PERAWAT RSI SULTAN AGUNG SEMARANG

Fokus Ekonomi : Jurnal Ilmiah Ekonomi ◽

10.34152/fe.13.2.331-341 ◽

2018 ◽

Vol 13 (2) ◽

pp. 331-341

Author(s):

Fidyah Yuli Ernawati ◽

Siti Rochmah

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Research Method ◽

Employee Performance ◽

Significant Positive Effect ◽

Positive Effect

The purpose of this study was to find out Compensation, Competence, Work Discipline either partially or simultaneously on the performance of nurses at RSI Sultan Agung Semarang. The research method used multiple regression analysis, this study at RSI Sultan Agung Semarang. The results showed that Compensation had a significant positive effect on the performance of RSI Sultan Agung Semarang Employees. Competence also had a significant positive effect on the performance of employees of RSI Sultan Agung Semarang, Work Discipline had a significant positive effect on Employee Performance of RSI Sultan Agung Semarang.

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PENGARUH DISIPLIN KERJA, LINGKUNGAN KERJA DAN KOMPETENSI TERHADAP KINERJA DOSEN POLITEKNIK BUMI AKPELNI SEMARANG

JURNAL SAINS DAN TEKNOLOGI MARITIM ◽

10.33556/jstm.v20i2.235 ◽

2020 ◽

Vol 20 (2) ◽

pp. 171

Author(s):

Evyana Diah Kusumawati ◽

Sulida Erliyana ◽

Iik Suryati Azizah

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Work Environment ◽

Multiple Regression ◽

Significant Influence ◽

Significant Positive Effect ◽

Study Program ◽

Variable Level ◽

Analysis Technique ◽

Positive Effect

The purpose of this research is to know about (1) the influence of work discipline on lecturers’ performance, (2) the influence of work environment on lecturers’ performance, (3) the influence of competence on lecturers’ performance and (4) the influence of work discipline, work environment and competence on lecturers’ performance. The population on this research is 140 lecturerss of Polytechnic Bumi Akpelni of Semarang. The data collecting method is questionnaire. The trial of this instrument was conducted on 58 lecturers of study program Port and Shipping Manajemen, Deck Department and Engine Department of Polytechnic Bumi Akpelni of Semarang. The data analysis used was multiple regression analysis technique. Before analyzing the data, an analysis of the requirements for the test is held, including the Normality, Heterocedasticity and Autocorrelation tests. The results of this research are: (1) The results of the partial t test, the value of t arithmetic> t table with a significance of 0.000 <0.05, which shows that each variable level of work discipline, level of work environment and level of competence has a significant positive effect on lecturers’ performance. It means that the higher the level of work discipline, the level of work environment and the level of competence, the higher the performance of lecturers. (2) The result on the simultaneous f test, a significance value of 0.000 <0.05 is obtained. So, that it can be said that the level of work discipline, the level of work environment and the level of competence together have a significant influence on lecturers’ performance. (3) The results of the determination test obtained are 0.874. It means that the influence of the level of work discipline, the level of work environment and the level of competence on lecturers’ performance is 87.4% while the remaining 12.6% is influenced by other factors not examined in this study. The equation of multiple regression lines Y = 0.071 + 0.487X1 + 0.222X2 + 0.307X3Keywords: Work discipline, work environment, competence and of lecturers’ performancePenelitian ini bertujuan untuk mengetahui (1) pengaruh disiplin kerja terhadap kinerja dosen, (2) pengaruh lingkungan kerja terhadap kinerja dosen, (3) pengaruh kompetensi terhadap kinerja dosen (4) pengaruh disiplin kerja, lingkungan kerja dan kompetensi terhadap kinerja dosen. Populasi dalam penelitian ini adalah Dosen Politeknik Bumi Akpelni Semarang dengan jumlah 140 orang. Pengumpulan data dilakukan dengan metode kuesioner. Uji coba instrumen ini dilakukan terhadap 58 dosen Politeknik Bumi Akpelni Semarang prodi KPN, Nautika dan Teknika, analisis data yang digunakan adalah teknik analisis regresi ganda. Sebelum analisis data terlebih dahulu diadakan pengujian persyaratan analisis meliputi uji Normalitas, Heterokedastisitas dan Autokorelasi. Hasil penelitian ini adalah: (1) Berdasarkah hasil uji t parsial diperoleh nilai t hitung > t tabel dengan signifikansi 0.000 < 0.05, yang menunjukan bahwa masing-masing variabel tingkat disiplin kerja, tingkat lingkungan kerja dan tingkat kompetensi memberikan pengaruh positif signifikan terhadap kinerja dosen artinya semakin tinggi tingkat disiplin kerja, tingkat lingkungan kerja dan tingkat kompetensi maka semakin tinggi pula kinerja dosen. Berdasarkan uji f simultan diperoleh nilai signifikansi sebesar 0.000 < 0.05, sehingga dapat dikatakan tingkat disiplin kerja, tingkat lingkungan kerja dan tingkat kompetensi bersama-sama memberikan pengaruh signifikan terhadap kinerja dosen. (3) Berdasarkan hasil uji determinasi diperoleh hasil 0.874 yang artinya adalah pengaruh dari tingkat disiplin kerja, tingkat lingkungan kerja dan tingkat kompetensi terhadap kinerja dosen adalah sebesar 87.4% sedangkan 12.6% sisanya dipengaruhi oleh factor-faktor lainnya yang tidak diteliti dalam penelitian ini. Persamaan garis regresi ganda Y = 0.071 + 0.487X1 + 0.222X2 + 0.307X3Kata kunci : Disiplin kerja, Lingkungan kerja, Kompetensi dan Kinerja dosen

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RESEARCH ON THE IMPACT OF DIGITAL FINANCE ON ENTERPRISE R&D INVESTMENT

10.12783/dtem/mebit2021/35632 ◽

2021 ◽

Author(s):

FENG-XIN ZHU ◽

YU-FANG DING ◽

YA-MING ZHAO

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Significant Positive Effect ◽

Corporate Innovation ◽

Finance Development ◽

Different Dimensions ◽

The Impact ◽

D Investment ◽

Positive Effect

This paper selects the data of listed companies on the small and medium board from 2011 to 2018 as a sample, and uses multiple regression analysis to study the impact of the development of digital finance on the level of corporate R&D investment. The research results show that: the higher the degree of digital finance development, the higher the level of R&D investment of enterprises. The article further analyzes the differences in the degree of influence of the three different dimensions of digital finance on the level of R&D investment of enterprises: Among them, the coverage of digital finance has the most significant positive effect on the level of R&D investment, followed by the depth of usage, and the degree of digitization. Based on the research conclusions, this article puts forward suggestions for enhancing corporate innovation capabilities from three perspectives: actively using new financing methods, accurately grasping the impact of digital finance, and categorizing policies to enhance policy pertinence.

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PENGARUH KOMPENSASI, MOTIVASI DAN KARAKTERISTIK PEKERJAAN TERHADAP KEPUASAN KERJA PEGAWAI PT. JAYA METAL

ETIKONOMI ◽

10.15408/etk.v11i1.1873 ◽

2012 ◽

Vol 11 (1) ◽

Author(s):

Lili Supriyadi

Keyword(s):

Regression Analysis ◽

Correlation Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Work Satisfaction ◽

Work Characteristics ◽

Significant Positive Effect ◽

Analysis Method ◽

Pearson's Correlation ◽

Positive Effect

The purposes of this research are to determine the influence of compensation, motivation, and work characteristics on Work Satisfaction. The analysis method used in this research was Pearson’s correlation analysis and multiple regression analysis with using three predictors. Based on the research, can be concluded as follows there is a significant positive effect of compensation to Work Satisfaction in PT Jaya Metal Jakarta. There is a significant positive effect of motivation on Work Satisfaction. Also, there is a significant positive effect of Work Characteristics on Work Satisfaction. Thus, the overall results of this analysis support the hypothesis that there were significant influences of compensation, motivation, and work characteristics on work satisfaction.DOI: 10.15408/etk.v11i1.1873

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The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS ◽

10.29259/sijdeb.v1i2.17 ◽

2017 ◽

Vol 1 (2) ◽

pp. 203

Author(s):

Yeni Kuntari ◽

Anis Chariri ◽

Nurdhiana Nurdhiana

Keyword(s):

Audit Quality ◽

Audit Fees ◽

Total Sample ◽

Certified Public Accountants ◽

Significant Positive Effect ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

One Year ◽

Positive Effect

This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

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