scholarly journals PENGARUH PENGALAMAN, KEAHLIAN, DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA BPK RI PERWAKILAN SUMATERA SELATAN)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 113-124
Author(s):  
Indri Ningtyas ◽  
Harun Delamat ◽  
Emylia Yuniartie

This research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative. The research uses independent variables is experience, expertise and professional skepticism. The dependent variabels are fraud detection. The population of this study is all of the auditors working at BPK RI South Sumatra Respresentative. The samples was conducted by total sampling. For collecting data, the writer uses questionnaires.The Data Analysis uses a multiple linear regressions using the Statistical Packages for Social Science (SPSS) version 21. The statistical method which is used to test the hypothesis is multiple linear regression analysis. The result showed that experience and expertise have a influence on fraud detection. Variable professional skepticism have no influence on fraud detection.

2021 ◽  
Author(s):  
Eva Trisnawati Chumairoh ◽  
Trianggoro Wiradinata

This purpose of this study was to determine the effect of leadership, motivation and discipline on employee performance. The independent variables were leadership (X1), motivation (X1) and discipline (X3). The dependent variable was employee performance (Y). This was explanatory research with a quantitative approach. The study was conducted at PT Surabaya Marine with employees. Data analysis was carried out through multiple linear regression analysis with the F test and t test. Employee performance was strongly influenced by leadership, motivation and discipline. Keywords: leadership, motivation, discipline, employee performance


2021 ◽  
Author(s):  
JurnalBukitPengharapan

The purpose of this study was to determine and analyze the effect of the role of price, testimonials and word of mouth (WOM) on consumer interest in MS GLOW products. This type of research uses descriptive quantitative. The data used are primary data using a questionnaire. The research sample was respondents, amounting to 152 people. The dependent variable is consumer interest with 5 indicators. And the independent variables in this study are price, testimonials, and word of mouth (WOM). The data analysis used was multiple linear regression analysis. The results showed that the variable price and word of mouth (WOM) had a significant effect on consumer interest, while testimonials had no effect on consumer interest in MS GLOW products.


2020 ◽  
Vol 1 (3) ◽  
pp. 297-306
Author(s):  
Firdha Nur Atifa ◽  
Wahyuningsih Wahyuningsih ◽  
Ponirin Ponirin

This research aims to determine the influence of store atmosphere on consumer satisfaction at Cafe Refresho  in  Palu  City.  The  independent  variables  used  in  this  study  are  Exterior  (X1),  General Interior (X2), Store Layout (X3) and Interior Display (X4), while the dependent variable is consumer satisfaction  (Y).  This  type  of  research  is  quantitative.  The method  of  this  research  is  descriptive causal. Samples used in this study are 100 respondents and using purposive sampling technique. Data analysis method used in this research is multiple linear regression analysis method. The results of this study indicate that simultaneously Store Atmosphere elements consisting of Exterior, General Interior, Store Layout, and Interior Display have a significant effect on consumer satisfaction at Cafe Refresho in  Palu  City.  Partially  Store  Atmosphere  elements consisting  of  General  Interior,  Store  Layout,  and Interior  Display have  a  significant  effect  on  consumer  satisfaction  at  Cafe  Refresho  in  Palu  City. While  the  Exterior  element  partially  have  no  significant  effect  on  consumer  satisfaction  at  Cafe Refresho in Palu City. Penelitian ini bertujuan untuk mengetahui pengaruh store atmosphere terhadap kepuasan konsumen pada  Cafe  Refresho  di  Kota  Palu.  Variabel  independen  yang  digunakan  dalam  penelitian  ini  adalah Exterior (X1), General Interior (X2), Store Layout (X3) dan Interior Display (X4), Sedangkan variabel dependen adalah kepuasan konsumen (Y). Jenis penelitian ini adalah kuantitatif. Metode penelitian ini adalah deskriptif  kausal.  Sampel  yang  digunakan  pada  penelitian  ini  yaitu sebanyak  100  responden dengan  bentuk  pengambilan  sampel menggunakan  teknik  purposive  sampling.  Metode  analisis  data yang digunakan  dalam  penelitian ini  adalah  metode  analisis  regresi  linear berganda.  Hasil  penelitian ini menunjukkan bahwa secara serempak elemen Store Atmosphere yang terdiri dari Exterior, General Interior, Store Layout, dan Interior Display berpengaruh signifikan terhadap kepuasan konsumen pada Cafe  Refresho  di  Kota  Palu.  Secara  parsial  elemen  Store  Atmosphere  yang  terdiri  dari  General Interior, Store Layout, dan Interior Display berpengaruh signifikan terhadap kepuasan konsumen pada Cafe  Refresho  di  Kota  Palu.  Sedangkan  elemen  Exterior  secara  parsial  berpengaruh  tidak  signifikan terhadap kepuasan konsumen pada Cafe Refresho di Kota Palu.


Author(s):  
Muliza Muliza

Product Domestic Regional Bruto (PDRB) on poverty in Nagan Raya Regency both partially and simultaneously during the period 2010 to 2019. The dependent variable in this study is the independent variable is the population and PDRB. The method used to study the effect of the  independent variables on the dependent variable uses multiple linear regression analysis. Based on the results of the study and from the results of data analysis, it can be concluded that the simultaneous variable of population and PDRB is significant to the poverty variable, it can be seen from the F-count value greater than F-table. From the results of the determination coefficient value is calculated under the variable influence of population and PDRB of 87.9% and the remaining 12.1% is influenced by other variables outside this research model, but simultaneously the variable number of population and PDRB does not provide significant results on welfare in Nagan Raya Regency can be seen from the value of Thitung the second variable is smaller than the value of T table.


2017 ◽  
Vol 3 (1) ◽  
pp. 93-104
Author(s):  
Aryanto Alfredo ◽  
Chalil Chalil ◽  
Nirwan Nirwan

This study aims to know the factors of Consumer Loyalty KFC Hasanuddin in Palu City. Independent variables used in this study are Value (price and quality) (X1), Image (reputation of the brand) (X2), Convenience and ease to get goods or services (X3), Satisfaction perceived by consumer (X4) (X5), Warranty and Guarantee (X6) While the dependent variable is Consumer Loyalty (Y) .This research type is quantitative.The method of this research is descriptive causal.The samples used in this research are as many as 105 respondents with the form of sampling using technique purposive sampling The method of data analysis used in this study is multiple linear regression analysis method.The results of this study indicate that Factors Value, Image, Comfort And Convenience, Satisfaction, Service, Warranty And Guarantee Affecting Consumer Loyalty (Study At KFC Hasanuddin In Palu City) simultaneously have a significant effect on consumer loyalty to KFC Hasanuddin in Pa City lu. Partially Factor-Factor Value, Image, Convenience And Convenience, Satisfaction, Service, Warranty And Guarantee Affect Consumer loyalty significantly influence consumer loyalty to KFC Hasanuddin in Palu City. Penelitian ini bertujuan untuk mengetahui faktor-faktor loyalitas Konsumen KFC Hasanuddin di Kota Palu. Variabel independen yang digunakan dalam penelitian ini adalah Nilai (harga dan kualitas) (X1), Citra (reputasi dari merek tersebut) (X2), Kenyamanan dan kemudahan untuk mendapatkan barang atau jasa (X3), Kepuasan yang dirasakan oleh konsumen (X4), Pelayanan (X5), Garansi dan jaminan (X6. Sedangkan variabel dependen adalah Loyalitas konsumen (Y). Jenis penelitian ini adalah kuantitatif. Metode penelitian ini adalah deskriptif kausal. Sampel yang digunakan pada penelitian ini yaitu sebanyak 105 responden dengan bentuk pengambilan sampel menggunakan teknik purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Faktor–Faktor Nilai, Citra, Kenyamanan dan Kemudahan, Kepuasan, Pelayanan, Garansi dan Jaminan yang memengaruhi Loyalitas Konsumen (Studi Pada KFC Hasanuddin Di Kota Palu) secara serempak berpengaruh signifikan terhadap loyalitas konsumen pada KFC Hasanuddin di Kota Palu. Secara parsial Faktor– Faktor Nilai, Citra, Kenyamanan dan Kemudahan, Kepuasan, Pelayanan, Garansi dan Jaminan yang Memengaruhi loyalitas Konsumen berpengaruh signifikan terhadap loyalitas konsumen pada KFC Hasanuddin di Kota Palu.


2020 ◽  
Vol 22 (2) ◽  
pp. 147-158
Author(s):  
Lita Apriani Rustian ◽  
Tantri Widiastuti

This study aims to analyze: (1) the effect of production factors on competitiveness; (2) the effect of demand conditions on daylight power (3) the effect of related and supporting industries on competitiveness (4) the effect of production factors, demand conditions and related and supporting industries on competitiveness. Respondents in this study were 90 micro and small businesses that became partners of Pusat Layanan Usaha Terpadu (PLUT) in the Special Region of Yogyakarta. The variables used in this research are related and supporting industrial cooperation as independent variables, production factors, demand conditions, competitiveness as the dependent variable. Data collection using questionnaires and data analysis using multiple linear regression analysis. The results of the research are showed that, production factors have an effect on MSE competitiveness of 6.05%, demand conditions of 11.28% and related and supporting industries of 8.58%.


2021 ◽  
Author(s):  
JurnalKewirausahaanBukitPengharapan

The purpose of this study was to determine and analyze the effect of the role of price, testimonials and word of mouth (WOM) on consumer interest in MS GLOW products. This type of research uses descriptive quantitative. The data used are primary data using a questionnaire. The research sample was respondents, amounting to 152 people. The dependent variable is consumer interest with 5 indicators. And the independent variables in this study are price, testimonials, and word of mouth (WOM). The data analysis used was multiple linear regression analysis. The results showed that the variable price and word of mouth (WOM) had a significant effect on consumer interest, while testimonials had no effect on consumer interest in MS GLOW products.


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2021 ◽  
Vol 1 (2) ◽  
pp. 80-99
Author(s):  
Salma Watun ◽  
Suwignyo Widagdo ◽  
Nanda Widaninggar

This study aims to analyze the effect of tax sanctions, tax socialization, tax system, and tax avoidance on the barriers to the tax collection. This research method was quantitative. The population in this study are all individual taxpayers who do free work in Jember Regency. By accidental sampling, the samples are fifty respondents of Individual Taxpayers who do free work. Data collection using a questionnaire, and the data analysis method uses multiple linear regression analysis. The results showed that tax sanctions, tax system, tax avoidance had a significant effect on the obstacles to tax collection, while tax socialization has no significant effect on barriers to tax collection. Since the tax socialization had no impact, fiscus should use the strategy to avoid the barriers of tax collection by using account representative assistance in active counseling to the taxpayer.


PLoS ONE ◽  
2020 ◽  
Vol 15 (12) ◽  
pp. e0243589
Author(s):  
Hiroshi Akima ◽  
Akito Yoshiko ◽  
Régis Radaelli ◽  
Madoka Ogawa ◽  
Kaori Shimizu ◽  
...  

Muscle quality is well-known to decrease with aging and is a risk factor for metabolic abnormalities. However, there is a lack of information on race-associated differences in muscle quality and other neuromuscular features related to functional performance. This study aimed to compare muscle quality, function, and morphological characteristics in Japanese and Brazilian older individuals. Eighty-four participants aged 65–87 years were enrolled in the study (42 Japanese: 23 men, 19 women, mean age 70.4 years; 42 Brazilians: 23 men, 19 women, mean age 70.8 years). Echo intensity (EI) and muscle thickness (MT) of the quadriceps femoris were measured using B-mode ultrasonography. A stepwise multiple linear regression analysis with EI as a dependent variable revealed that MT was a significant variable for Japanese participants (R2 = 0.424, P = 0.001), while MT and subcutaneous adipose tissue (SCAT) thickness were significant variables for Brazilian participants (R2 = 0.490, P = 0.001). A second stepwise multiple linear regression analysis was performed after excluding MT and SCAT thickness from the independent variables. Sex and age for Japanese participants (R2 = 0.381, P = 0.001) and lean body mass and body mass index for Brazilian participants (R2 = 0.385, P = 0.001) were identified as significant independent variables. The present results suggest that MT is closely correlated with muscle quality in Japanese and Brazilian older individuals. Increases in muscle size may induce decreases in intramuscular adipose tissue and/or connective tissues, which are beneficial for reducing the risks of metabolic impairments in Japanese and Brazilian older individuals.


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