scholarly journals THE EFFECT OF INTERNAL AUDIT ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) IN PT. BANK XYZ IN SURABAYA

2019 ◽  
Vol 20 (1) ◽  
pp. 42-57
Author(s):  
R. Bima Satya Wiratama ◽  
Iga Aju Nitya Dharmani

To improve the Bank's performance, protect the stakeholder’s needs, and improving compliance with the applicable laws and generally accepted ethical values ​​in the banking industry, the Bank should conduct its operations in GCG. One of them is the assessment of the GCG’s implementation between the Internal Audit function. The research aims to determine the Internal Audit’s role in the implementation of GCG. The variable of this research is the Internal Audit (X) as an independent variable, and then implementation of GCG (Y) as the dependent variable. The research is using a simple linear regression analysis techniques to test the hypothesis. The data used in this research is primary data, where it was obtained through questionnaires. The population is 25 respondents, which means that all respondents were sampled. Respondents came from the Internal Audit Unit of PT. Bank XYZ. The Results are showing the coefficient of Internal Audit (X) on the application of GCG is 11,088 with a significance level is 0,00 < 0,05. So the null hypothesis (Ho) is rejected and then the alternative hypothesis (Ha) is accepted. In other words, it has a significant influence. Results of the test determination using the formula coefficient of determination, Internal Audit influenced 84% of GCG implementation. The rest was influenced by other factors that aren't included in this research.

IKONOMIKA ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 43
Author(s):  
Zulpahmi Zulpahmi ◽  
Sumardi Sumardi ◽  
Muhammad Akmal

ABSTRACTThe variables used in this research are the role of audit committee and internal audit as the dependent variables and the implementation of good corporate governance as the independent variable. This research employs a purposive sampling to determine the samples based on certain criteria and 3 (three) Sharia banks are obtained since they have met the pre-determined criteria. The primary data are obtained through questionnaires distributed to 43 employees of Audit Committee, Internal Auditor, and GCG as the respondents. This research employs a Multiple Linear Regression Analysis as its technical analysis. The results of this research show that the role of audit committee positively and significantly influences the implementation of good corporate governance. Keywords: Audit Committee, internal audit, implementation of Good Corporate Governance


Author(s):  
Dina Mayasari Soewoyo ◽  
Handono W Widodo

<div class="WordSection1"><p>This survey research using the quantitative method was carried out during the Covid-19 pandemic, from May to August 2020 at the 4-star hotel in Lampung Province, Indonesia. The purpose of this study was to determine the influence of the independent variable, namely the image of the international hotel brand toward the dependent variable of guests' decisions to stay at the hotel. Primary data of the study were obtained from the results of distributing questionnaires which were carried out directly to 60 guests who were staying, as research samples and measured using a Likert scale of 1 - 4. Apart from distributing questionnaires, research data collection was also gained through observation, documentation, and literature review. All data collected were then grouped, reduced, tabulated and processed, analyzed descriptively, and statistically, in accordance with the context of the problem being studied using the SPSS 22.0 software tool.</p><p>Based on the simple linear regression analysis technique T-test (partial), R test and R square test, it was found that the value of T count (9,048) was greater than the T table (1,671), with a significance value of 0 or below the significance limit of 0.05. Both variables have a correlation coefficient of 0.765 and a coefficient of determination of 0.585. So it can be concluded that the international hotel brand image has a strong, positive, and significant influence on guest decisions to stay at the 4-star hotel in Lampung, with an effect of 58.5% while the rest, namely 41.5%, is influenced by other variables not examined in this study.</p></div><br clear="all" /><p><em> </em></p>


Author(s):  
Pega Saputra

<p><em>This study describes the influence of SBI interest rate on the rupiah at Bank Indonesia studies. The method in this research is descriptive method with quantitative approach. Determination of the sample is based on time series data 2009-2015 period by using saturation sampling methods as many as 84 samples. This research was conducted at Bank Indonesia has the sole purpose of achieving and maintaining stability in the rupiah. This study uses simple linear regression analysis which includes the classical assumption and hypothesis testing in the form of the coefficient of determination (r</em><em>2</em><em>) and the partial test (t test). The results showed that the interest rate significantly influence the exchange rate. that the null hypothesis is rejected and the alternative hypothesis is accepted.</em></p>


2021 ◽  
Vol 9 (1) ◽  
pp. 25-30
Author(s):  
Achmad Mutohar

The focus of this research is the influence of leadership models and work motivation on the performance of civil servants in the state. This research was conducted at the Sukomanunggal office, Surabaya, East Java. The research was conducted from May to July 2019. The type of research was primary data using a questionnaire. The population in this study includes 30 civil servants of the Sukomanunggal sub-district, Surabaya, who are also the sample in this study. The result shows that partially the leadership model variable and the work motivation variable have a significant effect on employee performance, and simultaneously the independent variable also has a significant effect on the dependent variable with a sig of 0,000. With multiple linear regression analysis Y = 0,531 + 0,375X1 + 0,454X2 + 2. As well as the coefficient of determination of 55,7%, while the remaining 44,3% is influenced by other factors outside the X variable used.  Keywords: Leadership Model, Work motivation, Employee Performance


2018 ◽  
Vol 1 (2) ◽  
pp. 265-277
Author(s):  
Muhammad Arfan Harahap ◽  
Muhammad Hafizh ◽  
Nurzukhairi Syafitri ◽  
Riska Ayu Nanda Putri

    Zakat is an instrument that can be used to overcome social problems, so awareness is needed in paying zakat. This study aims to analyze the effect of the level of awareness of the people of Tanjung Pura District on the obligation to pay zakat. This type of quantitative research is used in this study using linear regression analysis with the help of theprogram SPSS 16.0. Research data in the form of primary data obtained through the distribution of questionnaires to 100 respondents. The results showed that there was a significant effect between the independent variable (level of public awareness) on the dependent variable (zakat obligation). Where in the test of the coefficient of determination there is a value of sig < (0.000 < 0.025), and the value of R2 = 0.866. The findings in this study that the obligation of zakat is influenced by the level of public awareness of 86.6% and the rest is influenced by other factors that are not included in the model.    


2016 ◽  
Vol 7 (1) ◽  
pp. 1-13
Author(s):  
Mulyati Akib ◽  
Nur Asni

This research aimed of presented to examine the effect of intellectual intellegence on the performance of educator accountant. Primary data in this research were obtained from the perseption off all lecturers and 76 generation students majoring 2013/2014 in Departement of Accountancy Economy faculty and Business Halu Oleo University. Preceptions in measured by responses to ques tionnaires that uses ordinal measurement with a 5 point Likert scale. The analytical tool used to test the hypotesis is simple linear regression analysis with the help software IBM Statistical Package for Social Sciencess (SPSS) Statistics Versi 22, with comparing the answers of respondents are students and lecturers.The results of this research indicate that intellectual intellegence significantly effect on the performance of educator accountant. The results of the coefficient of determination for intellectual intellegence in R2 = 0,664 dan 0,748. This number can be used to see the contribution of intellectual intellegence on the performance of educator accountant is 66,4% and 74,8%, while the remaining 33,6% and 25,2% was obtained from the contribution of other factors.


2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Silvia Dwi Anjani ◽  
Sugeng Hariyanto

ABSTRACTWith the application of Good Corporate Governance based on the principles of transparency, independence, accountability, responsibility and fairness, it is expected to create effective internal incentives for company management so that the company's financial statements can be said to be reliable, to be valuable in the global capital market, the information must be clear, consistent and can be compared and use accounting standards that are accepted throughout the world. The population in this study were employees of the East Java Micro, Small and Medium Enterprises, while the sample of this study amounted to 30 respondents. The data used are primary data collected through questionnaires. The method used to test hypotheses is simple linear regression analysis. The results of this study indicate that partially the calculated t value of 4,552 is greater with t table of 2,048, which means that Ho is rejected and Ha is accepted and found the results of the coefficient of determination influence the application of good corporate governance to the quality of financial statements by 42.5%, while the rest of 57.5%, explained by other factors which were not measured in this study. Based on the results of the study it can be concluded that the Implementation of Good Corporate Governance affects the Reliability of Financial Statements. It is better to improve the reliability of financial statements, all parties and units within the company apply the principles of Good Corporate Governance well. Keywords: Good Corporate Governance, Financial Statements, Reliable


2020 ◽  
Vol 6 (4) ◽  
pp. 413
Author(s):  
Rina Ayu Vildayanti

<p>This study aimed to analyze the influence of experiential marketing on customer loyalty Cafe Excelso in Central Jakarta 2019. The research methodology used is quantitative method with cross section data and primary data obtained from questionnaires. The sampling technical using purposive sampling method with the data in 2019. The data analysis technique used is multiple linear regression to test of the validity, reliability test, classic assumption test (multicollinearity test, heteroscedasticity test) and hypothesis testing t-statistic and f-statistic to examine the effect together with a significance level of 5%. The results of this study indicate that in partial sense, feel, think, and act positive and significant impact on the customer loyalty, while relate variable have negative effect but not significant on customer loyalty. Meanwhile simultaneous independent variable sense, feel, think, act, and relate togetherly have a significant relationship to the dependent variable which is customer loyalty. Coefficient of determination from this study showed that the number of 71.96% of the variation of the independent vaiable sense, feel, think, act, and relate is able to explain the variation of the rise and fall dependent variable customer loyalty by 71.96%, while the remaining 28.04% influenced by other independent variable.</p><p>Keywords : Experiential Marketing, Sense, Feel, Think. Act, Relate, Customer Loyalty.</p>


2018 ◽  
Vol 2 (1) ◽  
pp. 52
Author(s):  
Ediyanto Ediyanto

This Research aims to describe the effect of an integrated marketing communication strategy consisting of variables of Direct Marketing, Sales Promotion, Public Relations, Personal Sales, and Advertising as Independent variables (X) of Domestic tourist interest as dependent variable (Y). This Research used primary data in the form of questionnaires distributed to 100 respondents using probability sampling technique with equation model Multiple Linear Regression Analysis SPSS 22.0. The results showed that Fcount was 41,672> Ftable of 2,368, so simultaneously variables of direct marketing, sales promotion, public relations, personal sales, and advertising proved to have a positive and significant effect on domestic tourist interest. Regression coefficients for direct marketing are 0.181, sales promotions 0.155, public relations 0.182, personal sales 0.148 and advertising 0.249, with a significance level of 95%, of all factors have a positive influence on the interest of domestic tourists to visit Baluran national park tourist sites, but the dominant influence is the advertising factor. The result of coefficient of determination doubled by 0,673, this mean 67,3% variation of change of tourist interest can be explained by direct marketing variable, sales promotion, public relation, personal selling, and advertisement while the rest equal to 32,7% caused by other factor.


2018 ◽  
Vol 12 (1) ◽  
pp. 1-7
Author(s):  
Pitthauly Haomasan ◽  
Nofharina Nofharina

ABSTRACTNowadays smartphones can be consumed from young to old age. Motives teenagers in using thesmartphone quite diverse, namely, the sophistication of features, fast internet access, ease of accessto social media, entertainment facilities and help in doing homework. In early January 2017, SMPNegeri 50 Bandung set a ban on bringing smartphones to school, due to the recent years the influenceof smartphone making problems in school. This study was conducted to find out how much the influenceof using smartphones to interpersonal communication patterns of students of SMP Negeri 50 Bandung.This research is associated with Uses and Gratification theory and the method is quantitative with thetype of descriptive research. This study involved one independent variable and one dependent variable.Using probability sampling method with Slovin approach with the number of respondents 82 people.Data analysis techniques used are descriptive and multiple linear regression analysis. Based on theresults of simultaneous hypothesis testing, a significant influence on the use of smartphones againstinterpesonal communication patterns. This is evidenced by the value of F-count(41.644) F-table(2.722) with a significance level of 5%. The result of coefficient of determination showed that Frequencyof Use, the Variety of Content and Activity give influence of 61,6% to Interpersonal CommunicationPattern of students of SMP Negeri 50 Bandung. While the action of 38.4% is the contribution of othervariables that are not examined in this study. Can be concluded that SMP Negeri 50 Bandung prohibitsbringing smartphones to school so obtained despite the prohibition of bringing the smartphone in effectto make high interpersonal communication patterns of students of SMP Negeri 50 Bandung.Keywords: smartphone usage, interpersonal communication, pattern of interpersonal communication,uses and gratification.


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