scholarly journals PENGARUH INTEGRITAS, OBJEKTIVITAS, DAN KOMPETENSI AUDITOR INTERNAL TERHADAP EFEKTIVITAS AUDIT INTERNAL DENGAN GAYA KEPEMIMPINAN DEMOKRASI SEBAGAI VARIABEL MODERASI PADA INSPEKTORAT JENDERAL KEMENTERIAN DALAM NEGERI

2019 ◽  
Vol 5 (1) ◽  
pp. 63
Author(s):  
Prihartono Prihartono ◽  
Theresia Theresia ◽  
Sekar Mayangsari
Keyword(s):  
Regression Analysis ◽  
Leadership Style ◽  
Positive Impact ◽  
Internal Audit ◽  
Positive Influence ◽  
Primary Data ◽  
Internal Auditor ◽  
Democratic Leadership ◽  
Independent Variables ◽  
Analysis Process

<p><em>This study aims to examine the effects of integrity, objectivity, and competence of internal auditor to the effectiveness of internal audit with the democratic leadership style as the moderating variable. This study uses primary data and obtained using a questionnaire instrument. The sample used in the study were 93 respondents who were the auditors of Inspectorate General Ministry of Internal Affairs. Statistical and analysis process using the moderated regression analysis to test whether the independent variables have a positive influence on the dependent variable and strengthen by the moderating variable. This study finds that integrity does not affect the effectiveness of the internal audit, while the democratic leadership style, objectivity, and competence have a positive impact on the effectiveness of the internal audit. The democracy leadership style is not proven to strengthen the integrity, objectivity, and competence effect toward the effectiveness of the internal audit.</em></p>

scholarly journals ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

2016 ◽  
Vol 13 (2) ◽  
pp. 191
Author(s):  
Dea Nurfika Sari ◽  
Haryanto Haryanto
Keyword(s):  
Statistical Tests ◽  
Internal Audit ◽  
Primary Data ◽  
Internal Auditor ◽  
The Public ◽  
Independent Variables ◽  
External Auditor ◽  
Audit Activity ◽  
Audit Effectiveness ◽  
Special Region

The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.

scholarly journals Consumers' Preference of Fast Food Items in Kathmandu Valley

NCC Journal ◽  
2019 ◽  
Vol 4 (1) ◽  
pp. 17-25
Author(s):  
Bharat Rai ◽  
Rajshree R Rawal
Keyword(s):  
Regression Analysis ◽  
Fast Food ◽  
Positive Impact ◽  
Pearson Correlation ◽  
Consumer Preference ◽  
Primary Data ◽  
Kathmandu Valley ◽  
Brand Preference ◽  
Independent Variables ◽  
Food Items

The main purpose of this study is to understand and evaluate the factors affecting consumer's preference of fast food items in Kathmandu Valley. Taste, price, ambience and location have been taken as independent variables and brand preference has been taken as dependent variable in the study. The study has been adopted the descriptive and causal research design. Samplesize has been taken 226 under the study. Primary data for the research has-been collected using structured questionnaire from fast food consumer within Kathmandu Valley of University students. To analyze the collected data, descriptive statistics, and Pearson correlation as well as regression analysis has been conducted to identify the relationship and effect between independent variables (taste, price, ambience and location) and dependent variable (consumer preference). SPSS has been used to process the data and to find the result of the data analysis. By the correlation analysis there is significant relationships between independent variables (taste, price, ambience and location) and dependent variable (brand preference). Based on regression analysis, taste, ambience and location have significant and positive impact on consumer preference for fast food items. It means consumers are much more concerned and aware about these factors while consuming the fast food. Similarly, price has less or no effect on consumer preference for fast food items for the respondents taken under the study.

scholarly journals The Effect of Budgetary Participation, Organizational Commitment, and Leadership Styles on the Employees’ Performance

2019 ◽  
Vol 2 (1) ◽  
pp. 107-117
Author(s):  
Mila Purani Sistiyan ◽  
Palikhatun Palikhatun ◽  
Payamta Payamta
Keyword(s):  
Organizational Commitment ◽  
Leadership Styles ◽  
Leadership Style ◽  
Primary Data ◽  
Authoritarian Leadership ◽  
Democratic Leadership ◽  
Independent Variables ◽  
Budgetary Participation ◽  
Work Units ◽  
Positive Effect

Aim -This study aimed at gaining the empirical evidence vis-a-vis the effect of budgetary participation, organizational commitment, and leadership styles on the employees’ performance.  Design -This study made use of the primary data garnered from questionnaires distributed to the employees who were directly engaged in the preparation of budget within the work units in working area of the state treasury service office (in Indonesian language known by Kantor Pelayanan Perbendaharaan Negara and abbreviated as KPPN) of Surakarta. The work units covered several regions such as Surakarta, Sukoharjo, and Wonogiri. This study incorporated 80 work units under both ministry and institution. Of 165 questionnaires which were distributed, 116 pieces were returned and could further be analyzed. The independent variables in this study fell into budgetary participation, organizational commitment, and leadership styles, whereas the dependent variable was the employees’ performance.  Findings -The results indicated the following details: 1) budgetary participation had a positive effect on the employees ‘performance; 2) organizational commitment had a positive effect on the employees’ performance; 3a) the authoritarian leadership style had no effect on the employees’ performance; 3b) the democratic leadership style had a positive effect on the employees’ performance; and 3c) the laissez-faire leadership style had no effect on the employees’ performance.

Linkage between Job Satisfaction, Democratic Leadership Style and the Organizational Commitment of Employees of Privates of Bank in Nepal

2020 ◽  
Vol 4 (1) ◽  
pp. 97-111
Author(s):  
Arjun Rai ◽  
Prem Bahadur Budhathoki ◽  
Chandra Kumar Rai
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Organizational Commitment ◽  
Social Science ◽  
Multiple Regression Analysis ◽  
Leadership Style ◽  
Analytical Method ◽  
Positive Impact ◽  
Democratic Leadership ◽  
Private Banks

This study investigated the effect of job satisfaction and perceived democratic leadership style of the managers on the organizational commitment of the employees working in the private banks in Nepal. The population in this study was all employees working in the private banks in Nepal. A hybrid instrument, which comprised pre-tested instruments, was used to collect the data. The analytical method used to test the hypothesis of the research was multiple regression analysis. Statistical Package for Social Science (SPSS), version 25, was used for analyzing the data. The study's findings- job satisfaction of the employees and their perception of the democratic leadership style of their managers, had a significant positive impact on their organizational commitment. This study's originality is that this study shows how the employees' perception of their manager's democratic leadership style and their job satisfaction affect their organizational commitment to the Nepalese context.

scholarly journals Determinan produktivitas tenaga kerja industri kopi bubuk di Kabupaten Muara Enim

2019 ◽  
Vol 16 (1) ◽  
pp. 34-43
Author(s):  
Satri Rahmadi ◽  
Yunisvita Yunisvita ◽  
Imelda Imelda
Keyword(s):  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Survey Method ◽  
Independent Variables ◽  
Coffee Powder

This study aimed to examine the affect of the wage, age, and number of dependents to labor productivity of coffee powder business. The study was done in Muara Enim regency by using primary data with 65 respondents as the sample from 181 people as the population. The technique of selecting the data was survey method with random sampling method. The technique of analyzing the data that was used of this study was multiple linear regression analysis with OLS method. The results of this study were: 1. The wage affected positive impact and was significant to productivity. 2. Age affected positive impact and was significant to productivity. 3. Number of dependents affected positive impact but was not significant to productivity. The most dominant variable of this study was age. So, the variation of all independent variables could explain the total number of variation of productivity was 93%.

scholarly journals ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA

2016 ◽  
Vol 13 (2) ◽  
pp. 191
Author(s):  
Dea Nurfika Sari ◽  
Haryanto Haryanto
Keyword(s):  
Statistical Tests ◽  
Internal Audit ◽  
Primary Data ◽  
Internal Auditor ◽  
The Public ◽  
Independent Variables ◽  
External Auditor ◽  
Audit Activity ◽  
Audit Effectiveness ◽  
Special Region

The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta. This study is a replication of the research that has been done by Alzeban and Gwilliam in Saudi Arabia. There are 4 (four) independent variables that affect internal audit effectiveness as dependent variable. There are competence of internal auditor, the relationship between internal and external auditor, auditee support to internal audit activity, and independence of internal auditor. The population in this research is 51 internal auditor working in Inspectorate office at Province Special Region of Yogyakarta. This study uses primary data in the form of questionnaire. All of questionnaire can be processed. The datawere collected were processed using PLS analysis with SmartPLS 3 program. Statistical tests showed that three of four independent variables, there are the competence of the internal auditor, the auditee support and the independence of the internal auditor affect the effectiveness of the internal audit. while relationship between the internal auditor with the external auditor does not affect the internal audit effectiveness Keywords: Internal auditor effectiveness, competence of internal auditor, relationship between internal and external auditor, auditee support to internal audit activity, independence of internal auditor.

scholarly journals EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM

2020 ◽  
Vol 20 (1) ◽  
pp. 135
Author(s):  
Adhini Wijayanti ◽  
Harti Budi Yanti ◽  
Ice Nasyrah Noor
Keyword(s):  
Public Service ◽  
Work Experience ◽  
Internal Audit ◽  
Primary Data ◽  
Service Agency ◽  
Management Support ◽  
Internal Auditor ◽  
Internal Auditors ◽  
The Public ◽  
Independent Variables

<em>The purpose of this study is to examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Objectivity of Internal Auditor, Management Support and Work Experience. There are 3 (three) independent variables that affect the effectiveness of Internal Audit as the dependent variable, namely Internal Auditor Competency, Objectivity of Internal Auditor, Management Support with Internal Auditor Work Experience (Internal Audit Unit) as a moderating variable. The population in this study was 110 internal auditors working in the Internal Audit Unit of the Public Service Agency's Office of the Ministry of Transportation. This study uses primary data in the form of questionnaires, 100 questionnaires can be processed using the method of Multiple Linear Regression. Based on the analysis of the independent variables significantly positive effect on the dependent variable with Work Experience as a moderating.</em>

PERSEPSI PEMAHAMAN PERANAN AUDITOR, ETIKA AUDITOR DAN INDEPENDENSI AUDITOR INTERNAL DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI

2019 ◽  
Vol 4 (1) ◽  
pp. 474
Author(s):  
Fipitriany Any
Keyword(s):  
Leadership Style ◽  
University Governance ◽  
Primary Data ◽  
Study Program ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Analysis Models ◽  
Relationship Of ◽  
Role Ethics

ABSTRACT The purpose of this study is to examine and analyze the influence of the role, ethics, and independence of internal auditors in implementing good university governance (GUG) with leadership style as a moderation variable. Multiple linear regression and moderation regression analysis models are used to test the hypothesis. The primary data are obtained through questionnaires that are distributed to the respondents, namely the dean and head of study program at the UniversitasBinaDarma and UniversitasMuhammadiyahPalembang. The results of this study indicate that the instruments in each variable proved to be valid and reliable. Based on the results of hypothesis testing, it can be seen that simultaneously the variable of role, ethics, and independence of internal auditors have positively and significantly effect in implementing good university governance (GUG). These results provide justification or endorsement of the theoretical truths used as the theoretical references of Stewardship Theory and Attitude and Behavioral Theory. Based on the partial test, role of auditor does not significantly affect the variable of GUG, but ethics and independence variable are found to be significant in influencing GUG. The leadership style is negative and insignificant in moderating the role of internal auditors and GUC and also the independence of internal auditor and GUC. The leadership style is found to be positive and insignificant in moderating the relationship of internal auditors’ ethics and GUC.Keywords        Role, Ethics, Independence, Internal Auditor, Leadership Style, Good University Governance  ABSTRAK Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh peran, etika, dan independensi auditor internal dalam menerapkan good university governance (GUG) dengan gaya kepemimpinan sebagai variabel moderasi. Model analisis regresi linier berganda dan regresi moderasi digunakan untuk menguji hipotesis. Data primer diperoleh melalui kuesioner yang dibagikan kepada responden, yaitu dekan dan ketua program studi di Universitas Bina Darma dan Universitas MuhammadiyahPalembang. Hasil penelitian ini menunjukkan bahwa instrumen dalam setiap variabel terbukti valid dan dapat diandalkan. Berdasarkan hasil pengujian hipotesis dapat dilihat bahwa secara simultan variabel peran, etika, dan independensi auditor internal berpengaruh positif dan signifikan dalam penerapan good university governance (GUG). Hasil ini memberikan pembenaran atau pengesahan kebenaran teoretis yang digunakan sebagai referensi teoretis dari Teori Penatalayanan dan Teori Sikap dan Perilaku. Berdasarkan uji parsial, peran auditor tidak secara signifikan mempengaruhi variabel GUG, tetapi variabel etika dan independensi ditemukan signifikan dalam mempengaruhi GUG. Gaya kepemimpinan negatif dan tidak signifikan dalam memoderasi peran auditor internal dan GUC dan juga independensi auditor internal dan GUC. Gaya kepemimpinan ditemukan menjadi positif dan tidak signifikan dalam memoderasi hubungan etika auditor internal dan GUC Kata Kunci            Peran, Etika, Independensi, Auditor Internal, Gaya Kepemimpinan, Tata Kelola Universitas

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) &lt;(1,984) and not significant (0,348)&gt; (0,05) to loyalty. (2)) Commitment has positive (8,218)&gt; (1,984) and significant (0,000) &lt;(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)&gt; (1,984) and significant (0,017) &lt;(0,05) effect on loyalty. (4) Reliability negatively (-1.570) &lt;(1,984) and insignificant 0, 120&gt; 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)&gt; t table (1,984) and significant (0,000) &lt;(0,05) to loyalty. (6) Warranty has positive effect (1,199) &lt;(1,984) and insignificant 0, 234&gt; 0,05 to loyalty. (7) Empathy has positive effect (186) &lt;(1,984) and insignificant 0, 853&gt; 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA

2017 ◽  
Vol 12 (2) ◽  
pp. 227
Author(s):  
Sapari Sapari
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Independent Variables ◽  
Tax Shield ◽  
Independent Variable ◽  
Debt Tax Shield ◽  
Tax Regulation

This  research  examines the  connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage.This research takes 17 samples of  food and beverages companies listed in Jakarta Stock Exchange from 1st  January 1994 till 31st  December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before  depreciation  after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.

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