scholarly journals PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Dinas SKPD Kota Mataram)

2018 ◽  
Vol 2 (1) ◽  
pp. 42 ◽  
Author(s):  
Decy Wulan Singgih ◽  
Ni Nyoman Yuliati ◽  
Rusli Amrul
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Processing ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Sampling Techniques ◽  
Accounting Fraud

This study aims to determine the Influence of Internal Control and Integrity on Fraud Accounting Trend (Case Study on SKPD Office of Mataram City). This type of research includes associative research. The population used is the employees who are on the SKPD Office of Mataram City, while the number of samples taken are as many as 60 employees who are at the Office SKPD Mataram using purposive sampling techniques. Data collected are primary data in the form of questionnaire. The data has been collected and then analyzed using multiple linear regression analysis, by utilizing SPSS for Windows application program. The result of data processing shows that the internal control and integrity variables have a negative and significant effect on accounting fraud. Next for internal control and integrity variable simultaneously have significant effect on the tendency of accounting fraud in office SKPD Kota Mataram.

scholarly journals Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi

2019 ◽  
pp. 1063
Author(s):  
I Dewa Gede Praditya Chandrayatna ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Control Individual ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Organizational Ethical Culture

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development. Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency  

scholarly journals The Effect of Maqashid Sharia, Competitive Advantage, Entrepreneurial Networking and Sharia Compliance on KS212 Performance

2019 ◽  
Author(s):  
Rossje V Suryaputri ◽  
Ahmad Farikhin
Keyword(s):  
Regression Analysis ◽  
Competitive Advantage ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Entrepreneurial Networking

This study aims to analyze Sharia Maqashid, Competitive Advantage, Entrepreneurial Networking,andshariacomplianceontheperformanceofKS212(KoperasiSyariah212). Case study on the 212mart. The hypothesis test is using multiple linear regression analysis with Maqashid Sharia, Competitive Advantage, Entrepreneurial Networking, and sharia compliance as independent variables, and cooperative performance as the dependent variable. The data used in this study are primary data with purposive sampling techniques collected through interviews and questionnaires in May 2018. The 112 respondents in this study consist, KS212 manager, 212 community administrators and managers of 212mart in Bekasi City, Bekasi Regency, and Bogor Regency. The results showed that all independent variables simultaneously had a positive and significant effect on the dependent variable, although partially maqashid sharia, entrepreneurial networking, and sharia compliance did not significantly influence cooperative performance.

scholarly journals Analisis Faktor yang Berpengaruh pada Kecenderungan Kecurangan Akuntansi (Fraud): Studi pada LPD Kecamatan Tabanan

2021 ◽  
Vol 9 (1) ◽  
pp. 25-35
Author(s):  
Putu Dian Pradnyanitasari ◽  
Ni Made Intan Priliandani ◽  
I Ketut Puja Wirya Sanjaya
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Fraud ◽  
Purposive Sampling ◽  
Research Hypothesis ◽  
Negative Effect

The purpose of this paper is to examine the influence of the suitability of compensation, internal control of cash and individual morality to the tendency of the accounting fraud (fraud). There were 36 respondents who were workers in LPD Tabanan Regency using purposive sampling and multiple linear regression analysis was used to answer the research hypothesis. The study found that all the factors tested had a negative effect on the tendency of accounting fraud (fraud).

scholarly journals Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi

2019 ◽  
Vol 29 (1) ◽  
pp. 64
Author(s):  
Ni Komang Ayu Anita Dewi ◽  
Made Gede Wirakusuma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Analysis Techniques ◽  
Organizational Ethical Culture ◽  
The Individual

Fraud can be seen from a deliberate form of policy and actions that aim to commit fraud or manipulation that can harm other parties. Fraud is an intentional act of fraud, generally in the form of a lie, plagiarism and theft. The purpose of this study was to examine the effect of individual morality, internal control, and organizational ethical culture on accounting fraud tendencies. The population used is 23 KSP in Tegallalang, Gianyar Regency. Methods of data collection using questionnaires, multiple linear regression analysis techniques used in. The results of the study show that individual morality, internal control and the ethical culture of the organization negatively affect accounting fraud tendencies. This means that the better the individual morality, internal control, and the application of organizational ethical culture in KSP, it will be able to reduce the level of accounting fraud tendencies that occur in KSP in Tegallalang District. Keywords : Individual morality; internal control; accounting fraud tendency; organizational ethical culture.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

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 ANALISIS DAMPAK KEBERADAAN TOKO SWALAYAN TERHADAP OMZET PENJUALAN KIOS–KIOS KECIL DI KOTA MATARAM

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Basri Basri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Product Diversification ◽  
Sampling Techniques ◽  
Study Guide ◽  
Validity And Reliability ◽  
The Impact ◽  
Level 2

The objective of the study was to evaluate the impact of stores existence toward sales turnover of stalls in Mataram city. Associative research design was adopted as the study guide. Purposive sampling techniques were used in which 100 copies of the research instrument were administered to stalls owner in Mataram city, out of which 100 copies of questionnaire were filled and returned. Test of validity and reliability, classical assumption test, and multiple linear regression analysis was used to analyse the data generated from respondents. The findings revealed that stores existence variable consisted of services, product diversification, price, and comfortable of consumer have significant influence on sales turnover of stalls at 0,05 level (2-tailed). The result of the research shows the variables negatively affecting sales turnover of stalls. Furthermore, price ranks the first follow by comfortable, product diversification, and services. This research will help the owner of stalls to understand and recognize the ranking of variables affecting sales turnover of stalls in Mataram city. Keywords:   Stores Existence, Stall, and Sales Turnover.

scholarly journals Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi

2019 ◽  
Vol 28 (3) ◽  
pp. 1819
Author(s):  
Ni Komang Norma Nita ◽  
Ni Luh Supadmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Questionnaire Data ◽  
Accounting Fraud ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud. Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.

scholarly journals MASYARAKAT BELI PRODUK ROTI TERNAMA KARENA CITRA TOKO ATAU KUALITAS PELAYANAN?

2020 ◽  
Vol 7 (1) ◽  
pp. 24-32
Author(s):  
Iman Sidik Nusannas
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Store Image ◽  
Sampling Techniques ◽  
Analysis Model ◽  
Descriptive Method

The study was to determine the effect of Store Image and Service Quality on Consumer Buying Interest at a famous bakery at Purwakarta. The datas taken from respondents that was questionnaired to 96 respondents with Non Probability Sampling techniques. The research method used is descriptive method which is a method that is done by collecting, presenting and analyzing data so as to provide a clear enough picture of the object under study. This study uses a multiple linear regression analysis model with the help of IBM SPSS 21 program. The results of this study indicate that the variables of Store Image and Service Quality have a positive and significant effect on Consumer Interest in a famous bakery at  Purwakarta.

scholarly journals PENGARUH PENERAPAN E-FILLING DAN PERILAKU WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN PENYAMPAIAN SPT WAJIB PAJAK BUMI DAN BANGUNAN DI KELURAHAN DUKUH MENANGGAL SURABAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 180-189
Author(s):  
Meliana Doe Wale ◽  
Subakhir ◽  
Nurdina
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Sampling Techniques ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Tax Returns ◽  
Collection Methods

Taxpayer awareness is one of the roles to win regional development. Taxpayers who agree will be properly and properly subject to the main provisions in the predetermined tax revenue. This study aims to influence the e-filling and wp policies on the level of compliance with the submission of land and building tax returns in the Dukuh Menanggal Village, Surabaya. This study uses questionnaire data collection methods and documentation. The data obtained in this study are from respondents' questionnaire answers using probability sampling techniques obtained as many as 95 samples. The analysis technique in this study is multiple linear regression analysis, classic assumption test, and t test and f test. The results obtained in this study, namely E-Filling and Taxpayer policy, have a significant impact on the level of competence of delivering tax returns on land and buildings in Kelurahan Dukuh Menanggal Surabaya.

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