scholarly journals PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 139-150
Author(s):  
Hadi Budiman ◽  
Yusnaini Yusnaini ◽  
Relasari Relasari
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Data Resource ◽  
Analysis Technique ◽  
Independent Variable ◽  
Professional Care ◽  
Public Accountant

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang.  The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence  audit quality simultaneous.

scholarly journals Pengaruh Segmentasi Pasar dan Positioning Terhadap Keputusan Pembelian Simcard Axis di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 822
Author(s):  
Gita Remeo Nensi ◽  
Rose Rahmidani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Market Segmentation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Technique

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard  Axis in Padang city.  Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis

scholarly journals Pengaruh Time Budged Pressure Dan Skeptisisme Profesional Auditor Terhadap Kualitas Audit

2019 ◽  
Vol 1 (4) ◽  
pp. 1933-1948
Author(s):  
Miranty Eka Oktavia ◽  
Herlina Helmy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Significant Negative Effect ◽  
Analysis Technique ◽  
West Sumatra ◽  
Negative Effect

The research aims to know the: Influence of time budged pressure and skepticism of auditors to audit quality. The population in this research were Inspectorate of West Sumatra Provinc. The sample is determined by total sampling method, that all apparaturs of Inspektorate of West Sumatera Province. The data used in this research is primary data. This research used quetionnaires instrument as much as 32 respondents. Data analysis technique used is multiple linear regression. The result showed that: (1) Time budged pressure has significant negative effect on audit quality, where the tcount  -2,268 < ttable  2,048407 at sig 0,031 < α 0,05, (2) skepticism didn’t significant effect on audit quality, the tcount 0,442 < ttable  2,048407 in sig 0,662 > α 0,05.         

scholarly journals PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Survei Terhadap Auditor Yang Bekerja Pada Kantor Akuntan Publik Di Kota Palembang)

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Aditya Pradana
Keyword(s):  
Data Analysis ◽  
Field Study ◽  
Multiple Regression ◽  
Audit Quality ◽  
Study Time ◽  
Cross Sectional ◽  
Time Period ◽  
Independent Variable ◽  
Public Accountant

The title of this research is the influence of auditor’s competence and independence toward audit quality. The aim of this research is to analyze theinfluence of competence and independence toward audit quality simultaneouslyand partially. Kind of this research is descriptive that is survey in publicaccountant office in Palembang, which have recorded in IAPI 2010. In collectingthe date the researcher uses library study and field study. Time period which isused is cross sectional. Public accountant office which is researched is 7 (seven)public accountant office with 61 auditor’s as respondent. Data analysis toexamine the hypothesis uses multiple regression with the help of program SPSSV.12. Independent variable in this research is competence and independence,while dependent variable is audit quality. The result of this research show’s thatauditor’s competence and independence simultaneously influences the auditquality significantly. The auditor’s competence and independence partiallyinfluences the audit quality significantly.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat

2020 ◽  
Vol 2 (4) ◽  
pp. 3737-3754
Author(s):  
Witta Widiya ◽  
Efrizal Syofyan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Sample Collection ◽  
The Third ◽  
Data Analysis Methods

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.

scholarly journals Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit

2019 ◽  
pp. 651
Author(s):  
I Gusti Diah Agung Prabawati Suteja ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Time Budget Pressure

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

scholarly journals Pengaruh Creative Tourist Experience, Travel Motivation dan Perceived Risk Terhadap Revisit Intention Pada Wisata Edukasi Secara Virtual

2021 ◽  
Vol 3 (3) ◽  
pp. 186-194
Author(s):  
Novyta Putri Mayasari ◽  
Yessy Artanti
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Perceived Risk ◽  
Sampling Method ◽  
Probability Sampling ◽  
Travel Motivation ◽  
Revisit Intention ◽  
Analysis Technique ◽  
Tourist Experience ◽  
Tourism Potential

Abstract – The development of the progress of tourism potential is currently increasing with the emergence of tourist changes in attracting tourist. Tourism managers are required to be able to provide tourist comfort to maintain the popularity of tourism even during a pandemic. Some tourism managers during the pandemic offer virtual educational tours. This study aims to analyze the effect of creative tourist experience, travel motivation and perceived risk on revisit intention. This research uses non probability sampling and judgmental sampling method to target respondents. The respondent is someone who was visited the Surabaya Zoo virtually during the Covid-19 pandemic, with a vulnerable age of 13-50 years as many as 200 respondents. The data analysis technique used multiple regression. The results of this study indicate that creative tourist experience and travel motivation have significant effect on revisit intention. Meanwhile, perceived risk has no significant effect on revisit intention.  Abstrak – Perkembangan kemajuan potensi pariwisata saat ini terus meningkat dengan munculnya perubahan-perubahan wisata dalam menarik perhatian wisatawan. Pengelola wisata dituntut dapat memberikan kenyamanan wisatawan untuk mempertahankan popularitas wisata bahkan ketika pada masa pandemi. Beberapa pengelola wisata dimasa pandemi menawarkan wisata edukasi secara virtual. Penelitian ini bertujuan untuk menganalisis pengaruh creative tourist experience, travel motivation dan perceived risk terhadap revisit intention pada wisata edukasi secara virtual. Penelitian ini menggunakan non probability sampling dengan judgment sampling. Responden adalah seseorang yang telah mengunjungi Kebun Binatang Surabaya secara virtual di masa pandemi Covid-19, dengan rentan usia 13-50 tahun sebanyak 200 responden. Teknik analisis data menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa creative tourist experience dan travel motivation berpengaruh signifikan terhadap revisit intention. Sedangkan perceived risk tidak berpengaruh signifikan terhadap revisit intention.

scholarly journals PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN NASABAH

2018 ◽  
Vol 6 (3) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Rasmansyah MM.
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quality Indicators ◽  
Sampling Method ◽  
Services Quality ◽  
The Other ◽  
Primary Data ◽  
Simple Linear Regression ◽  
Analysis Technique

The aim of this study was to analize the influence of services quality indicators on the satisfaction of customers. Primary data was obtained from customers of Bank BNI Pondok Gede Plaza, Bekasi City through admission filling of questionnaire by using scale of Likert. In this study is used purposive sampling method. Data analysis technique used in this research is simple linear regression and multiple linear regression. The results of this study indicated that tangible, reliability, responsiveness, assurance, and emphaty positively and significant influenced the satisfaction of customers. The conclution of this study is that reliability was dominant than the other service quality indicators in influencing the satisfaction of customers.

scholarly journals The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City

2021 ◽  
pp. 11-17
Author(s):  
Dewi Rejeki
Keyword(s):  
Data Analysis ◽  
Empirical Study ◽  
Work Experience ◽  
Quantitative Method ◽  
Audit Quality ◽  
Descriptive Statistics ◽  
Analysis Technique ◽  
Report Presentation ◽  
Public Accountant

The purpose of this study is to prove the effect of professionalism, competence, independence, and work experience of auditors on audit quality at a public accountant office in Bekasi City, which consists of senior auditors, junior auditors, partners, and supervision. The method used is a quantitative method by distributing questionnaires. The data analysis technique used is descriptive statistics and hypothesis testing. This study proves both partially and simultaneously that the professionalism, competence, independence, and work experience of auditors affect audit quality.

scholarly journals PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR

2020 ◽  
Vol 2 (1) ◽  
pp. 41-52
Author(s):  
Gde Herry Sugiarto Asana ◽  
Komang Krishna Yogantara
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Mental Attitude ◽  
The Public ◽  
Analysis Technique ◽  
Audit Fee ◽  
Public Accountant ◽  
Non Audit Services

Independence is a free mental attitude and is not controlled by other parties as well as the honesty of Auditors in consideration, formulating and expressing opinions. The purpose of this research is to obtain empirical evidence of the influence of Audit Fee, Non-audit services, old audit relations and size of public accountant office on the Independence of Auditors. The population of this research is the Auditor of the public Accountant office registered in the IAPI Directory in 2019. Data collection is performed using questionnaires. The number of samples in this study was 66 respondents using the purposive Sampling method with the criteria of auditors working at least 1 year. The data analysis technique used was multiple linear regression with the help of SPSS version 25.0 program. The results showed that (1) the Audit Fee significantly affects the independence of the Auditor, (2) Non-Audit services have no significant effect on the independence of the Auditor, (3) The length of the audit relationship has significant effect on the independence of the Auditor, (4) The size of the public Accountant Office has no significant effect on the independence of Auditors. (5) Audit Fee, Non-Audit services, length of audit relationship and size of public accountant office simultaneously have significant effect on the independence of Auditors. Thus, to enhance or maintain independence, auditors should avoid variables that can affect independence.

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