scholarly journals APAKAH BESARAN INSENTIF, KOMPLEKSITAS TUGAS, DAN PENGETAHUAN BERPENGARUH TERHADAP PERTIMBANGAN AUDIT?

2019 ◽  
Vol 6 (2) ◽  
pp. 175
Author(s):  
Mega Ayu Lestari ◽  
Hasnawati Zainal
Keyword(s):  
Structural Equation ◽  
Task Complexity ◽  
Equation Model ◽  
Primary Data ◽  
Analysis Tool ◽  
Certified Public Accountants ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
Public Accountants

<p><em>This research aims to examine and analyze the influence of work incentives, task complexity, and knowledge of auditors to audit judgment. This research is a qualitative research using primary data from the questionnaire. The sampling method used is convenience sampling, obtained with a sample of 144 auditor respondents from 21 Public Accountants Firm in DKI Jakarta Region registered in Directorate of Indonesian Institute of Certified Public Accountants. The data analysis technique is Structural Equation Model (SEM) based on Analysis Of Moment Structure (AMOS) with AMOS analysis tool 24. </em></p><p><em>This research shows that work incentive and auditor's knowledge have positive and significant influence to audit judgment, while for task complexity has a negative and significant effect on audit judgment.</em></p>

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT

2020 ◽  
Vol 3 (2) ◽  
pp. 207-222
Author(s):  
Sri Trisnaningsih ◽  
Saiful Anwar ◽  
Muslimin Muslimin ◽  
Fajar Syaiful Akbar
Keyword(s):  
Data Analysis ◽  
Task Complexity ◽  
Primary Data ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Huge Impact ◽  
Approach Method ◽  
Public Accountants ◽  
The Impact

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.

scholarly journals Enhancing Talent Management through Competency Mapping in Higher Education Province

2019 ◽  
Vol 8 (4) ◽  
pp. 853-859
Keyword(s):  
Higher Education ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Faculty Members ◽  
Primary Data ◽  
Promising Tool ◽  
Convenience Sampling ◽  
The Relationship ◽  
Structured Questionnaire

Competency mapping is developed as the promising tool to measure the talent enhancement of the faculty members working in higher education at Bangalore. It is considered to be the need of the hour to update with respect to changing environment in the field of technological, cultural, social and economic way.to conduct the study, there are 450 faculty members included as respondents from three different segments through convenience sampling technique. To describe their actual opinion of the respondents towards the competency mapping, there are six variables are used and one moderating variable also employed to enhance the talent and skill level of the faculty members, and the same was collected through administering structured questionnaire. A structural equation model is created with the primary data collected using statistical software AMOS V.21 and explained the relationship between the defined variables under the study. Finally, it is concluded that, the faculty members are agreed upon that competency mapping is a tool for measuring the talent enhancement, and which will be much helpful to survive under the hectic competitive position created by the digital rivalry.

scholarly journals Anteseden Minat Beli Online di Marketplace Sociolla

2021 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Haning Kusuma ◽  
M . Trihudiyatmanto
Keyword(s):  
Structural Equation ◽  
Word Of Mouth ◽  
Sampling Technique ◽  
Equation Model ◽  
Ease Of Use ◽  
Sales Promotion ◽  
Primary Data ◽  
Electronic Word Of Mouth ◽  
Analysis Technique ◽  
Online Buying

This study aims to determine the factors that influence online buying interest in the Sociolla marketplace. The variables studied were trust, ease of use, electronic word of mouth, and sales promotion. The background of this research is the decline in buying interest on the Sociolla website from July 2019 - September 2020. This study uses primary data generated from questionnaires. By using the purposive sampling technique, obtained a sample of 108 respondents. The data analysis technique used the Structural Equation Model (SEM) with the help of AMOS software. The results of this study indicate that the variables of trust, use, electronic word of mouth, and sales promotion have a positive effect on online buying interest

PENGARUH TEKANAN KETAATAN, GENDER, KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT

2019 ◽  
Vol 27 (1) ◽  
pp. 63-74
Author(s):  
Irfan Priyoga ◽  
Sri Ayem
Keyword(s):  
Data Quality ◽  
Task Complexity ◽  
Descriptive Statistics ◽  
Financial Supervision ◽  
Primary Data ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Audit Judgment ◽  
Pressure Variable ◽  
Positive Effect

This study analyzes the influence of pressure obedience, gender, task complexity, independence, and auditor experience on audit judgment. The population in this study were auditors who worked in the financial supervision agency and the construction of representatives of special regions of Yogyakarta. The type of data carried out in this study is primary data. The data in this study which will be analyzed using an analysis tool consisting of data quality test, descriptive statistics, classical assumption test, and hypothesis testing with the help of SPSS version 16.0 program. the results of this study partially (t test), namely the pressure variable obedience, gender, and independence does not affect audit judgment. While task complexity variables and auditor experience have a significant positive effect on audit judgment. For simultaneous results (f test) together affect audit judgment.

scholarly journals PENGARUH INSENTIF, TIME PRESSURE, PENGALAMAN AUDITOR, DAN LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT

2019 ◽  
Vol 13 (2) ◽  
pp. 111
Author(s):  
Synthia Ariani ◽  
Hasnawati Zainal
Keyword(s):  
Locus Of Control ◽  
Structural Equation ◽  
Time Pressure ◽  
Sampling Technique ◽  
Analysis Data ◽  
Equation Modeling ◽  
Certified Public Accountants ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Convenience Sampling

<p><em>The study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. This study used convenience sampling technique. We distributed questionnair to130 auditors that work in twenty public accounting firms in DKI Jakarta. All of the firms are listed in Indonesian Institute of Certified Public Accountants. Structural Equation Modeling (SEM) was used to analysis data with AMOS 24. </em><em>This research found that </em><em>incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant effect on audit judgment.</em></p>

scholarly journals The Application of Strategic Human Resource Practice Based on Tri Kaya Parisudha to Improve The Performance of Village Financial Institution Employees in Buleleng Regency

2018 ◽  
Vol 2 (4) ◽  
pp. 245
Author(s):  
Ni Luh Putu Eka Yudi Prastiwi ◽  
Luh Kartika Ningsih ◽  
Ni Made Rianita
Keyword(s):  
Human Resource ◽  
Structural Equation ◽  
Affective Commitment ◽  
Financial Institution ◽  
Employee Performance ◽  
Equation Model ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Human Resource Practice ◽  
Analysis Technique

The purpose of this study was to determine the effect of Skill Employment based Tri Kaya Parisudha, Affective Commitment, Reward Management toward the Employee Performance. This research was explanatory with the form of causality between variables. The number of samples in this study were 51 respondents selected based on the Stratified Random Sampling method. The data analysis technique used in this study was the structural equation model (Structural Equation Modeling-SEM) based on variance or Component based SEM with the SmartPLS 3.0 analysis tool. The conclusion of this study was Strategic Human Resource Practice based Tri Kaya Parisudha can be applied in the Village Financial Institution Buleleng Regency to improve the Employee Performance of Village Financial Institution in Buleleng Regency

scholarly journals PENGARUH TEKANAN KETAATAN, GENDER, KOMPLEKSITAS TUGAS, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT

2019 ◽  
Vol 27 (1) ◽  
pp. 61-72
Author(s):  
Irfan Priyoga ◽  
Sri Ayem
Keyword(s):  
Data Quality ◽  
Task Complexity ◽  
Descriptive Statistics ◽  
Financial Supervision ◽  
Primary Data ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Audit Judgment ◽  
Pressure Variable ◽  
Positive Effect

This study analyzes the influence of pressure obedience, gender, task complexity, independence, and auditor experience on audit judgment. The population in this study were auditors who worked in the financial supervision agency and the construction of representatives of special regions of Yogyakarta. The type of data carried out in this study is primary data. The data in this study which will be analyzed using an analysis tool consisting of data quality test, descriptive statistics, classical assumption test, and hypothesis testing with the help of SPSS version 16.0 program. the results of this study partially (t test), namely the pressure variable obedience, gender, and independence does not affect audit judgment. While task complexity variables and auditor experience have a significant positive effect on audit judgment. For simultaneous results (f test) together affect audit judgment.

scholarly journals Pengaruh Generativity, Experience Expectation dan Motivation Terhadap Visit Intention Pada Museum Mojopahit Mojokerto

2021 ◽  
Vol 3 (1) ◽  
pp. 97-106
Author(s):  
Jeffry Andreanto Ferdian ◽  
Erna Andajani ◽  
Siti Rahayu
Keyword(s):  
Data Processing ◽  
Structural Equation Model ◽  
Structural Equation ◽  
Equation Model ◽  
Primary Data ◽  
Sampling Techniques ◽  
Significant Positive Effect ◽  
Museum Data ◽  
Convenience Sampling ◽  
Positive Effect

This research aims to determine the effect of generativity, experience expectation, and motivation on visit intention. The object that we use here is Mojokerto Mojopahit Museum. Data processing was carried out using the IBM SPSS 24 program, in addition, researchers used IBM AMOS 22 which will be used for the SEM method or Structural Equation Model. The data in this study will use primary data obtained from online questionnaires. Respondents in this study were 200 people who have an interest in coming to the Mojopahit Museum in Mojokerto and have a generative nature. Sampling used non-probability sampling techniques and convenience sampling. The results of this study will indicate a significant positive effect of generativity on experience expectation, then experience expectation on motivation, and the influence of motivation on visit intention at the Mojopahit Museum in Mojokerto.

scholarly journals Pengaruh Kualitas Pelayanan dan Budaya Organisasi terhadap Ketepatan Investigasi Incident Management di Pusintek Kementerian Keuangan RI

2015 ◽  
Vol 6 (2) ◽  
pp. 185
Author(s):  
Trisna Febriana
Keyword(s):  
Organizational Culture ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Model ◽  
Primary Data ◽  
Incident Management ◽  
Analysis Tool ◽  
Quality Service ◽  
Ministry Of Finance ◽  
Quantitative Descriptive

The purpose of this research is to verify and estimate the correlation of Quality Service, that consist of Tangible, Reliability, Responsiveness, Assurance, Empathy, and Organizational Culture, that consist of Power Distance Index (PDI), Individualism Index, Masculinity Index, Uncertainty Avoidance Index (UAI) againstIncident Management’s Accuracy of Inconvenience Investigation, to identify dominant indicator of Quality Service variable and to identify dominant indicator of Organizational Culture Variable. This research use a quantitative descriptive approaching with the questioner as a primary data and literature comparation as asecondary data, and is a non-experimentally research. The model is developed, in this research is consist of two hypotheses that are examined by The Structural Equation Model (SEM) method using Lisrel 8.80 as an analysis tool. The sample that is used in this research is to the tune of 287 respondents from the Ministry of Finance with random sampling technique. The result of this research, based on fit model, obtain that all of the tvalue indicator of exogen variable are greater than ttable (N=287; α=0.05) as much as 1.97. In conclusion, this research isclearly state that H0 is reected and H1 is accepted, which means there is a significant correlation between Quality Service and Organizational Culture against Investigation Accuracy simultaneously. (TF).

Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kecepatan, Keamanan 75 dan Kerahasiaan Serta Kesiapan Teknologi Informasi Wajib Pajak terhadap Penggunaan e-Filing Bagi Wajib Pajak Orang Pribadi Di Kota Tangerang, Kecamatan Karawaci

2016 ◽  
Vol 8 (1) ◽  
pp. 75-91 ◽  
Author(s):  
Shelby Devina ◽  
Waluyo Waluyo
Keyword(s):  
Ease Of Use ◽  
Perceived Usefulness ◽  
Security And Privacy ◽  
Primary Data ◽  
Perceived Ease Of Use ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
The Individual ◽  
Tax Payers ◽  
Selection Of

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information to e-Filing usage. The object of this study is the individual tax payers in Tangerang City, Karawaci District. The selection of the sample is determined based on convenience sampling method. Data used in this study was primary data, id est: questionnaires. The respondent in this study were 110. Data analysis technique in this study using multiple linear regression. The result of this study were (1) perceived usefulness have a significant impact towards e-Filing usage; (2) perceived ease of use have a significant impact towards e-Filing usage; (3) speed does not have a significant impact towards e-Filing usage; (4) security and privacy does not have a significant impact towards e-Filing usage; (5) readiness technology tax payers information does not have a significant impact towards e-Filing usage; (6) perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information all simultaneously, have a significant impact towards e-Filing usage. Keywords: e-Filing usage, perceived usefulness, perceived ease of use, readiness technology tax payers information, security and privacy.

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