scholarly journals PENGARUH KOMPETENSI, TINGKAT PENDIDIKAN AUDITOR DAN TIME BUDGET PRESSURE TERHADAP KUALITAS HASIL AUDIT

2016 ◽  
Vol 10 (1) ◽  
pp. 1-22
Author(s):  
Robertus Aryo Kusumo Widodo ◽  
Bambang Agus Pramuka ◽  
Eliada Herwiyanti

This research aims to examine the effect of competence, education level ofthe auditor, and time budget pressure on audit results quality.This research uses agency theory and expectancy theory. The research population was BPKP auditor in West Nusa Tenggara province. The sampling method was convenience sampling. The data collection was obtained by questionnaire.The data collection was obtained by questionnaire. The research results show that there is an influence from competence and auditor’s level of education on audit results quality, while there is no effect of time budget pressure on audit results quality.The coefficient of determination shows that audit results quality can be explained by 63.9% based on variations of the independent variables in the research, and 36.1% is not explained by the regression model and explained by other causes outside the regression model.

2017 ◽  
Vol 3 (1) ◽  
pp. 36-45
Author(s):  
Aznuriyandi Aznuriyandi

This research was conducted in Pekanbaru City Police Reserve Unit Jalan Ahmad Yani No. 11 Pekanbaru-Riau. The purposeof this study is KnowingLeadership Influenceon Performance Pekanbaru Police Detective Member. While the benefit soft his research is as consideration in applying the provision of leadership in improving the performance of Pekanbaru Police Detective Member on the future. Data collection techniques used in this research is to use the data collection tool in the form of questionnaires and interviews, and the sampling method used is random sampling by the formula Slovin. Where the amount of the overall population of 156 people and a sample of 88 people. Analysis of the data used is a simple linear regression analysis with SPSS vers. 17. Besides done also partial test (t test). From the results of research on the influence of leadership in improving the performance of members of disatlantas pekanbaru tcount t¬¬tabel ie greater than 8365> 1,999. Leadership means having a significant effect in improving the performance of members of Traffic pekanbaru. Large influence the dependent variable can be seen from the value of coefficient of determination (R-square), the amount is 0.449 or 44.9%, while the remaining 55.1% is influenced by other independent variables were not examined in this study.influenced by other independent variables were not examined in this study Keywords: Leadership, Performance


2020 ◽  
Author(s):  
Rivie Lastri Ningsih ◽  
Maria Magdalena

This study aims to analyze the influence of trust, convenience and price to the purchase decision. Data collection of research through giving questionnaires to 90 respondents with purposive sampling method to determine the responses of respondents to each variable. Based on the result of research, we get regression equation Y = 3,836 + 0,332X_1 + 0,229X_2 + 0,329X_3 and in t test we get significant value 0.000 smaller than significance value a = 0,05, that trust, easiness and price have positive and significant effect to online purchasing decisions on Tokopedia online selling site at STIE Student "KBP" Padang. The influence of these three independent variables on the dependent variable is strong enough where the coefficient of determination result is applied by R2 value of 58,3% and trust, easiness and price simultaneously influence to decision of online purchasing at Tokopedia online selling site (case on STIE Student "KBP" Padang).


Author(s):  
Hantono

This study aims to determine the effect of 1) demand, 2) supply, 3) labor, 4) covid 19. The sampling in this research was conducted by using a incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met criteria. With multiple linear regression analysis, it shows that the demand, supply, labor both partial and simultaneous have significant effect on covid 19. It can be concluded that mitigation of demand, supply, labor towards covid 19. The results of t test showed that demand is approved and indicates demand has great impact on affecting the covid 19, supply is not approved and indicates supply has less impact on affecting the covid 19, labor is approved and indicates labor has great impact on affecting the covid 19. The results of f test showed that both of the independent variables are simultaneously affecting the covid 19. The result of R Square of the regression model is 0.216 which shows that 21,6 % of mitigation of covid 19 can be explained by demand, supply, labor. Whereas, the 78,4% of covid 19 variable can be explained by other factors or variables which are not examined in this research.


2019 ◽  
Vol 7 (2) ◽  
pp. 548-555
Author(s):  
Purna Kusumayana ◽  
Selvia Seftiani

       This study aimed to identify the characteristics of consumers and analyze the factors that influence consumer behavior in buying broiler meat in the traditional market Amuntai.  Methods of data collection by direct interview method to consumers who buy broiler meat.  Data collection was done by accidental sampling method who met the broiler meat consumers, with 75 respondents. Based on the result of research, it is known that the dominant consumer characteristic is female gender 64 people (85,3%), age 41-50 years 33 people (44%), high school education level 34 people (45,3%), households 28 people (37.3%), with income Rp. 1,000,000 - Rp. 2,000,000 25 people 933.3%). Regression analysis results obtained value of coefficient of determination (R2) of 0, 458 or 45.8% there is the influence of independent variables include cultural, social, personal, and psychological to purchase decisions, while 54.2% influenced by other factors not included in the regression model From the results of regression testing as follows: Y = 5,633 + 0,421 X1 - 0,208 X2 + 0,055 X3 + 0,300 X4. Simultaneously independent variables include cultural, social, personal, and psychological significant effect on purchasing decisions.   Partially cultural, social and psychological factors significantly affect purchasing decisions while personal factors have no significant effect on purchasing decisions


2020 ◽  
Vol 14 (2) ◽  
pp. 161-172
Author(s):  
Maulidia Wulan Anggraini ◽  
Tin Agustina Karnawati ◽  
Widi Dewi Ruspitasari

The purpose of the research is to determine the effect of the promotion mix, service quality, and company image toward satisfaction of Al-Shahba Malang pilgrims through the pilgrims’ trust as an intervening variable. Population of this research is based on consumer who choosing and using Al-Shahba Malang’s umrah package in 2016-2018 as many 276 people. Sample used in this research covers 163 consumer using purposive sampling technique. In this research, the data collection techniques is by questionnaires, interviews, observations, and documentations. The data gained from questionnaires was analyzed by using instrument test, path analysis, hypoteshis testing and the coefficient of determination with SPSS 21.0 version. The research proves that the three independent variables : promotion mix, service quality, and corporate image, has a positive and significant influence on the pilgrims’ trust. The promotion mix, service quality, and corporate image has a positive and significant influence on the pilgrims’ satisfaction. The pilgrims’ trust has a positive and significant influence on the pilgrims’ satisfaction. And the promotion mix, service quality, corporate image has a positive and significant indirect influence on the pilgrims’ satisfaction through pilgrims’ trust as an intervening variable.


2021 ◽  
Vol 9 (1) ◽  
pp. 75-84
Author(s):  
Hana Zahra Salsabila

This study aims to determine the effect of perceived risk, benefit and ease of use on purchasing decisions. This study uses four variables, namely risk, benefit and ease of use as independent variables, and purchasing decisions as the dependent variable. The population in this study were active students of the economics faculty at the Sarjanawiyata Tamansiswa Yogyakarta University who used the Shopee application, who were then sampled as many as 120 respondents. The sampling method using purposive sampling with data collection using a questionnaire. The results showed that the risks, benefits and ease of use simultaneously had a significant effect on online purchasing decisions at Shopee, risk had a significant negative effect on online purchasing decisions at Shopee, benefits had a significant negative effect on online purchasing decisions at Shopee, ease of use has a significant effect on online purchasing decisions at Shopee.


2019 ◽  
pp. 651
Author(s):  
I Gusti Diah Agung Prabawati Suteja ◽  
Ni Luh Sari Widhiyani

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality


2021 ◽  
Vol 5 (5) ◽  
pp. 558
Author(s):  
Devy Nirmala Sari Indarto ◽  
Kristyana Dananti

The development of online marketing facilitates promotion and increases interest in shoping for male and female consumers. The interest in shoping become a problem in management of personal finance, when income is limited. Especially for group of people who receive income as emlpoyees. The puprpose of this article explains the influence of consumptive behavior, gender, and income on management of employee personal finances in the garment division of PT Dan Liris Sukoharjo. This study uses standardized linier regression models. The data analyzed came from convenience sampling method. The sample size is 43 employees. Data collection was done by quesionnaires. The data is processed using SPSS 16.0 software. The result of the analysis show that income has a significant effect on management of employee personal finances while consumptive behavior and gender have no significant efect on management of employee personal finances. However, together it was found that there was a significant influence on consumptive behavior, gender and income on management of employee personal finances. Berkembangnya pemasaran online memudahkan promosi dan meningkatkan minat untuk membeli bagi konsumen pria dan wanita. Minat membeli barang-barang konsumtif menjadi masalah dalam pengelolaan keuangan pribadi ketika pendapatan terbatas, terutama untuk kelompok masyarakat yang menerima pendapatan sebagai karyawan. Tujuan artikel ini untuk menjelaskan pengaruh perilaku konsumtif, jenis kelamin, pendapatan terhadap pengelolaan keuangan pribadi karyawan divisi garment PT Dan Liris Sukoharjo. Penelitian ini menggunakan model regresi linier yang distandarisasi. Sampel sebanyak 43 karyawan ditarik dengan menggunakan metode convenience sampling. Pengumpulan data dilakukan dengan mengumpulkan kuesioner. Data diolah dengan menggunakan software SPSS 16.0. Hasil analisis menunjukkan pendapatan berpengaruh signifikan terhadap pengelolaan keuangan pribadi karyawan, sedangkan perilaku konsumtif dan jenis kelamin secara parsial tidak berpengaruh signifikan terhadap pengelolaan keuangan karyawan. Namun demikian, secara bersama ditemukan hasil terdapat pengaruh signifikan perilaku konsumtif, jenis kelamin dan pendapatan terhadap pengelolaan keuangan pribadi.


2018 ◽  
Vol 20 (3) ◽  
Author(s):  
Sanny Ekawati ◽  
Yoga Aryadirda

This study was conducted to investigate the effect of brand image, brand awareness, and product quality on the consumer’s purchase decision. The population of this research were students of Tarumanagara University in Jakarta. The sampling frame was limited to those of the Economic Faculty. The non-probabilistic convenience sampling method was used in this research. The method of data collection was conducted by distributing questionnaires to 100 respondents. The technique of data analysis used was the multiple regression analysis. The findings of this research showed that purchase decision is positively and significantly affected by brand image, brand awareness, and product quality.


2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Taruna Dan Carunia Mulya Firdausy

The purpose of this research is to analyze factors that influence price earning ratio of  LQ45 index  in Indonesia for the year 2013-2016. Sample was collected by using purposive sampling method. Based on the type of data and analysis, this research is called quantitative research and data used is secondary data. The results of this study indicate that dividend payout ratio and price book value affected the price earning ratio of LQ45, while return on equity, earnings per share growth and financial leverage have no effect on PER of LQ45 stock. Simultaneously, all the independent variables significantly influence the PER stock of LQ45. Based on the coefficient of determination can be concluded that all the independent variables affect the price earning ratio of LQ45 stock by 25.46%.


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