scholarly journals THE FACTORS THAT EFFECT ON INTERNAL AUDITOR INDEPENDENCE IN THE ACEH BANKING SECTOR

2016 ◽  
Vol 4 (3) ◽  
pp. 347
Author(s):  
Dwi Meilvi Nasvita
Keyword(s):  
Banking Sector ◽  
Linear Regression Analysis ◽  
Employee Participation ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Auditor Independence ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Management Intervention

This study aimed to examine the factors that effect on internal auditor independence of the internal auditor, namely the competence of internal auditors, management intervention, employee participation and regulation of the company. The sample of this research is internal auditing staff at banks of Aceh. Data were collected through the distribution of questionnaires to respondents using multiple linear regression analysis. The results showed that all factors have influences on the independence of internal auditor, simultaneously or partially. While auditor competence, employee participation, and company regulation have positive influence, management intervention has a negative influence on the independence of the internal auditors.

scholarly journals PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH

2017 ◽  
Vol 12 (2) ◽  
pp. 105-121
Author(s):  
Sutaryo Sutaryo
Keyword(s):  
Role Conflict ◽  
Role Ambiguity ◽  
Code Of Ethics ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
The State ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Negative Effect

This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur. This research, which uses quantitative approach, uses data sources by taking sample of 170 state internal auditors in Jawa Timur. The collected data is then analysed by multiple linear regression analysis mehtod. The result reveals that role ambiguity and role conflict have negative effect to the state internal auditor independence, however code of ethics compliance has positive effect to the state internal auditor independence. The higher the situation of ambiguity and role conflict preceived by APIP, it will further weaken its commitment to maintain independence in duty. But not so with compliance with the code of ethics, the higher the compliance of APIP to the code of ethics, it will further increase its commitment to maintain independence in the duty.  

scholarly journals PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR

2020 ◽  
Vol 1 (2) ◽  
pp. 128-140
Author(s):  
I Putu Agus Atmaja Negara
Keyword(s):  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Financial Report ◽  
Management Intervention ◽  
Auditor Rotation ◽  
Management Interventions ◽  
Negative Effect

Financial report is an important media in communicating facts about company finances and as a basis for decision making. Many parties have an interest about the financial report of a company. Therefore a profession is needed that can guarantee that the financial report are free of fraud made by company management. This is where the auditor's role is needed. auditor independence is very important for public trust in financial reporting. This study aims to determine the effect of the influence of management intervention, pseudo auditor rotation and audit fees perception on auditor independence. The population in this study were all auditors in KAP throughout the Province of Bali. Samples were selected by purposive sampling method with the criteria that experienced auditors working at KAP at least one year, at least have done one audit assignment, and KAP is still active. The hypothesis was tested by multiple linear regression analysis. The results of this study indicate that management interventions and pseudo auditor rotation have a negative effect on auditor independence, while audit fees perception have a positive effect on auditor independence. This shows that the higher the audit fee, the auditor's independence will also increase.

scholarly journals Analisis Keputusan Nasabah Menggunakan Produk Pembiayaan Bank Muamalat Makassar

2013 ◽  
Vol 9 (3) ◽  
pp. 239
Author(s):  
Kapriani Kapriani
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Psychological Variables ◽  
Financing Decisions ◽  
Cultural Variables

The purpose of this study was to determine the effect, cultural, social, personal, psychological and financial products to the customer's decision to use financing at Bank Muamalat in Makassar. Primary and secondary data collection through interviews and questionnaires. Total sample of 100 customers. The results showed that based on multiple linear regression analysis showed that cultural variables (X1), social (X2), personal (X3) and experience (X5) has a positive influence on customer decisions. While the psychological variables (X4) have a negative influence on the decision to use a product financing. Based on the coefficient of determination (R2) financing decisions using the product described by the cultural, social, personal, psychological, and experience of 96.7%. Based on t test results indicate that that the cultural variables (X1), social (X2), psychological (X4) and experience (X5) significantly influence the customer's decision to use a product financing. While the private variable (X3) does not affect the customer's decision to use a product financing. F test indicates that the variable cultural, social, personal, psychological and simultaneously experience a significant influence on  customer decision variables using financing products.Keyword: kebudayaan, sosial, pribadi, psikologis, pengalaman dan keputusan nasabah.

scholarly journals MARKETABLE SURPLUS GABAH DI KECAMATAN LEBONG SAKTI KABUPATEN LEBONG PROVINSI BENGKULU

2014 ◽  
Vol 13 (2) ◽  
pp. 187-196
Author(s):  
. Zuhriati ◽  
Satria Putra Utama ◽  
. Reswita
Keyword(s):  
Family Member ◽  
Formal Education ◽  
Linear Regression Analysis ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Least Square ◽  
Total Production ◽  
Marketable Surplus

The objectives of this study are to identify the farmers’ characteristics in marketable surplus of paddy context in Lebong Sakti District; to estimated the rate of marketable surplus of paddy  in Lebong Sakti District; and to their with  influenced factors of marketable surplus of paddy in Lebong Sakti District. The respondent so were byselected using simple random sampling with the total 70 farmers. Statistical analysis used in this study was multiple linear regression analysis with Ordinary Least Square. Based on the result of the study and discussion, in average the age of the farmers is 43.94 years old, the level of formal education was 9.16 year while 3.74 for non-formal times a year, experience in paddy farming was 14.94 years, the number of family member was 4 people, income from non paddy shell field farming was Rp 3,301,240.00 and the field area for paddy shell field farming was 0.86 Ha. The percentage of marketable surplus of paddy was 31.85% of total production. While for Non-real, the percentage of marketable surplus of paddy was 3.25% of total  production in. Total production and ownership status factory had a positive influence toward marketable surplus of paddy while number of family member had a negative influence to marketable surplus of paddy.Keywords: Marketable Surplus, Paddy

scholarly journals Pengaruh Profitabilitas, Struktur Aset, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Makanan Dan Minuman

2019 ◽  
pp. 641
Author(s):  
Gede Bagus Dwiputra Gunadhi ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Capital Structure ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Sales Growth ◽  
Food And Beverage ◽  
The Capital Structure

The purpose of this research is to understand the effect of profitability, asset structure, liquidity, and sales growth on the capital structure of food and beverage companies listed on the IDX. This research was conducted at 19 food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 by accessing the website www.idx.co.id. The sample used in this study was determined using a non probability sampling method by used purposive sampling technique, so the final sample used in this study amounted to 15 companies. The data collection method used is the nonparticipant observation method. The data analysis technique used is multiple linear regression analysis. The results of this study are that profitability and liquidity have a negative influence on the capital structure, while the asset structure and sales growth have a positive influence on capital structure. Keywords: Profitability, asset structure, liquidit,  sales growth, capital structure.

scholarly journals Pengaruh Stress Kerja Dan Emotional Intelligence Terhadap Turnover Intention Internal Auditor

2019 ◽  
Vol 29 (1) ◽  
pp. 356
Author(s):  
Hardi Hermawan Prasetya ◽  
Dodik Ariyanto
Keyword(s):  
Emotional Intelligence ◽  
Work Stress ◽  
Turnover Intention ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Regional Office ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Stress Variable ◽  
Complementary Techniques

The purpose of the study was to analyze work stress and emotional intelligence on the turnover of the intention of internal auditors at PT Bank BRI. The study was conducted in 29 offices at PT Bank BRI Bali-Nusra Region in 2019. The auditor's research respondents were 107. Complementary techniques with saturated sample methods. Data collection was carried out by distributing questionnaires and returning data as many as 96 auditors. Data was tested by multiple linear regression analysis techniques. Based on the results of the analysis, the work stress variable has a significant effect on the auditor's internal turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.000 <0.05, H1 is accepted. Emotional intelligence has a significant effect on internal auditor turnover intention at PT Bank BRI Denpasar Regional Office with a significance value of 0.004 <0.05, H1 is accepted. Keywords : Stress Of Work; Emotional Intelligence; Turnover Intention.

scholarly journals ETHICAL LEADERSHIP FOR INTERNAL AUDITOR: AN EXAMINATION OF SOCIAL COGNITIVE THEORY

2019 ◽  
Vol 16 (2) ◽  
pp. 165-179
Author(s):  
Francisca Reni Retno Anggraini ◽  
◽  
Fransiscus Asisi Joko Siswanto ◽  
Keyword(s):  
Social Cognitive Theory ◽  
Ethical Leadership ◽  
Social Cognitive ◽  
Cognitive Theory ◽  
Behavioral Control ◽  
Negative Influence ◽  
Positive Influence ◽  
Subjective Norms ◽  
Internal Auditor ◽  
Internal Auditors

Abstract This study aims to empirically examine the influence of subjective norms, behavioral control, and intention on the attitude of internal auditors to report fraud with ethical leadership as a moderating variable. This study used a scenario-based survey of internal auditors working in state-owned and mid-level private companies. The sample was chosen by the non-random method because the sample was taken from the participants of the SNIA (National Internal Auditor Symposium) and in total, 117 respondents were gathered as valid samples. Data were analyzed using Warp PLS 4.0. This study proves that subjective norms and behavioral control have a positive effect on the attitude of internal auditors to report fraud, while intention has a negative influence on the attitude. Ethical leadership strengthens the positive influence of subjective norms and behavioral control on the attitude of the internal auditors. It also reinforces the negative influence of intention on the internal auditors’ attitude. This research supports a model of integration between Theory of Planned Behavior and Social Cognitive Theory, which states that the environment, in this case ethical leadership, influences the internal auditor's cognition in making ethical decisions. However, this study cannot prove that ethical leadership can reduce the negative influence of intention on the attitude of internal auditors to report fraud.

scholarly journals Effect of intervention of management and audit fee on auditor independence

2019 ◽  
Vol 6 (4) ◽  
pp. 31-36 ◽  
Author(s):  
I Putu Agus Atmaja Negara ◽  
I Ketut Budiartha
Keyword(s):  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Management Intervention ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.

THE EFFECT OF INTERNAL AUDITORS AND INTERNAL CONTROL ON COMPANY PERFORMANCE (Case study in Sukoharjo Regency)

2018 ◽  
Vol 4 (2) ◽  
pp. 1-9
Author(s):  
Bayu Murti ◽  
Anita Wijayanti ◽  
Endang Masitoh
Keyword(s):  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Performance Variables

The purpose of this study is (1) to determine the effect of internal auditors on Company Performance (2) to determine the effect of internal controls on company performance. This research was conducted in 4 manufacturing companies in Sukoharjo regency. The number of respondents in this study is 50 respondents from 50 questionnaires that have been distributed. Respondents in this study are internal auditor staff who work in a company. The method used is purposive sampling method. Data analysis method uses multiple linear regression analysis and the process of using SPSS 22. Determination of the coefficient of adjusted R Squared testing results of 0.37 indicates that 37% of the company's performance variables can be explained by internal auditor and internal control variables, while 63% is explained by factors other than research. From the tests that have been carried out f test and t-test, the research shows that (1) internal auditors affect the company's performance as evidenced by comparing the value of t count> t table at a significant 5% is 2,175> 2,0129 (2) internal control affects the company's performance with the proof proved by comparing the value of t count> t table at 5% significant is 4,751> 2,0129.

scholarly journals Determinants of Using Gadget to Concentration, Complaints of Eye Fatigue and Student Learning Motivation at SMKN 7 Malang

2021 ◽  
Vol 5 (1) ◽  
pp. 142-148
Author(s):  
Rohmahtun Naryaning ◽  
Katmini Katmini
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Influence ◽  
Positive Influence ◽  
Learning Motivation ◽  
Research Subjects ◽  
Eye Fatigue ◽  
Analysis Technique ◽  
The World ◽  
Information And Communication

The development of information and communication technology brings an influence on many fronts, is no exception in the world of education. Including the use of gadgets that increasingly exist in the world of education. But the use of gadgets must also be monitored by the duration, frequency and intensity that support concentration, reduce eye fatigue complaints and motivation to learn for the better. The purposes of this study are to explain the influence of duration, frequency and intensity of gadget use on student concentration, eye fatigue complaints, students learning motivation at SMKN 7 Malang. This research design uses a correlative study with a quantitative approach. The research subjects were 195 students. Data collection techniques using a questionnaire. The data analysis technique used multiple linear regression analysis. The results of this research indicate that: there was a negative influence of duration, frequency, and intensity of using gadget on student concentration at SMKN 7 Malang. There was a positive influence of duration, frequency, and intensity of using gadget on student eye fatigue complaints at SMKN 7 Malang. There is a negative influence of duration, frequency, and intensity of using gadget on students learning motivation at SMKN 7 Malang. This study shows that there is a need for health promotion so that students reduce the duration, frequency of using gadgets as an effort to increase concentration, prevent eye fatigue and increase learning motivation.

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