scholarly journals PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI (STUDI PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2017)

2020 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Riri Safira Syahrir ◽  
Elly Suryani

This study aims to investigate the effect of audit opinion and audit findings on the level of corruption in the Regional Government in Indonesia in 2017. The object in this study is the local government included in the Public Integrity Survey conducted by the Corruption Eradication Commission in 2017. The sampling technique used in this study was saturated sampling with a total sample of 19 local government institutions. The method used in this analysis is multiple linear regression using IBM SPSS 25. Based on the results of the test the significance of audit opinions and audit findings simultaneously evaluating the level of corruption. Partially, audit opinion variables and negative audit findings on the level of corruption

2020 ◽  
Vol 2 (2) ◽  
pp. 110-119
Author(s):  
Ni Luh Bella Citra Dewi ◽  
Ni Ketut Murdani ◽  
Ni Luh Ketut Ayu Sudha Sucandrawati

The study entitled “The Effect of Product Quality and Service on Indomaret Sukawati Customer Satisfaction in Gianyar Regency” aims to determine the significant effect of service and product quality on customer satisfaction at Indomaret Celuk Sukawati Branch, Gianyar, both on a persial and simultaneous basis. Data collection techniques using questionnaires as well as methods of observation, literature study and interviews. Analysis technique with multiple linear regression test, F-test, t-test, and determination test. In determining the sample the researcher uses purposive sampling technique with a total sample of 70 respondents.The results of the Influence of Product Quality and Service on Indomaret Sukawati’s Customer Satisfaction in Gianyar Regency are Services that have a positive and significant effect on Customer Satisfaction, Product Quality has a positive and significant effect on Customer Satisfaction, so it can be concluded that Service and Product Quality variables have a significant effect on Customer Satisfaction Indomaret minimarket, Jalan Raya Celuk Sukawati, Gianyar Regency.


2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline


Author(s):  
Anita Carolina ◽  
Muhammad Madyan

Conventional banks are vulnerable to non-performing loans, because the credit is the main source income of a bank. Credit risk may still occur, even though the bank's management has made efforts based credit rating 5C. The purpose of this study was to determine how much influence the variable CAR, LAR, NIM, and ROE against Non-Performing Loans (NPL) in the banking companies listed on BEI. The sampling technique used is purposive sampling with criteria: (1) a conventional commercial bank listed on the BEI 2009-2013 period, (2) the bank that issued the annual financial statements in a row in the period from 2009 to 2013, and (3) bank which has a data completeness NPL, CAR, LAR, NIM, and ROE in the period 2009-2013. Data obtained from the annual report of each bank in 2009-2013. There are a total sample of 29 banks. The analysis technique used is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and F-statistic to test the effect simultaneously with a significance level of 0.05. Before being tested by multiple linear regression, first performed classical assumption of normality test data. The results showed that there were no deviations from the classical assumption test. This indicates that the available data is normal or eligible to be used as a multiple linear regression model. From the analysis, CAR and ROE have significant negative effect on the NPL and LAR have not significant negative effect on the NPL, while variable NIM have significant positive effect on the NPL.


2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.


Author(s):  
Michelle Sarah Yen Zilay ◽  

This study will look at how debt ratio, profit ratio, audit opinion, and size affect audit delay. Since 2016, this study has utilized quantitative methods to identify dependent factors. Sampling with intent. This study use multiple linear regression. The results indicate that size matters in state-owned companies, while debt ratios, profit ratios, and audit opinions have minimal effect.


2020 ◽  
Vol 3 (2) ◽  
pp. 204-2015
Author(s):  
Lala Novikasari ◽  
Zulkarnain Zulkarnain

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.


2020 ◽  
Vol 3 (2) ◽  
pp. 28-32
Author(s):  
Lilis Setyowati

This study aims to identify the factors that influence the increase in the performance of lecturers in implementing the tri dharma of higher education. The sampling method uses purposive sampling technique and analysis techniques using multiple linear regression tests. The research was conducted at one of the private universities in Semarang with a total sample of 63 respondents. The results showed that the increase in lecturer performance was influenced by professional competence and commitment to the profession, while leadership motivation, training, educator certification, and organizational culture did not affect the improvement of lecturers' performance in implementing the tri dharma of higher education.


2020 ◽  
Vol 2 (1) ◽  
pp. 46-54
Author(s):  
Vidya Vitta Adhivinna ◽  
Aulia Syahadatun Dinuriah

This study aims to determine the effect of budget participation, organizational commitment, and public accountability on regional government apparatus' performance. The population in this study were employees of Kulon Progo Regional Organizations. The number of samples used in this study was 96 respondents with the method of determining the sample using the purposive sampling method. The data were analyzed with multiple linear regression to test the hypotheses. The result of this study indicates that budget participation and public accountability have a significant impact on the employee's performance of regional government, and organizational commitment does not significantly affect local government apparatus' performance.


2020 ◽  
Vol 2 (3) ◽  
pp. 3312-3326
Author(s):  
Sonia Oktaviani ◽  
Fefri Indra Arza

This study aims to determine the effect of political competition, local own-source revenue, general allocation funds, and audit opinions on the implementation of provincial e-Governments in Indonesia in 2011-2018. Data in this study uses secondary data from BPK, BPS, and KPU. The sampling technique uses a purposive sampling method with a total sample of 8 provinces in 5 years. Data analysis uses regression analysis. The results of this study indicate that (1) political competition has a negative and insignificant influence on e-government implementation, (2) Local original income has a positive and significant effect on e-government implementation, (3) general allocation funds have a positive and not significant effect on implementation e-government. (4) audit opinion does not significantly influence the implementation of e-government.


Author(s):  
Ketsia Aprilianny Laya ◽  
Yusman Syaukat ◽  
Ma’mun Sarma Sarma

This study aims to test and analyze the effect of regulation, supervision system, village heads and village assistant on the performance of Village Fund Management in Bogor Regency. The sample consists of 51 respondents using purposive sampling technique, which consist of village officials (village head, village secretary, section head/head of affairs), village communities, village assistant, and local government representatives who handle village coaching and supervision in Bogor Regency. Data were analyzed using Likert scale instrument and multiple linear regression. The results showed that all the independent variables (regulation, supervision system, village head dan the village facilitator) have a siginificant effects on the success of Village Fund management if tested simultaneously (F test), but only the regulation variable had a significant effect on the management of Village Fund in Bogor Regency if a partial test was carried out (t test). The adjusted R-square value is 0,442 or 44,2% which means 44,2% of the success variable of Village Fund management can be explained by the four independent variables (regulation, supervision system, village head dan the village facilitator), while the remaining 55,8% explained by other independent variables outside the model in this study.   


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