EFFECT OF AUDITOR'S EXPERIENCE AND ETHICS ON AUDIT QUALITY IN PUBLIC ACCOUNTANT OFFICES IN BANDUNG CITY

Abstract - The purpose of this research was to know the effect of the Auditor Experience and the Auditor Ethics toward Audit Quality. The study was conducted using a survey method towards forty-five auditor who worked on thirteen public accountant firm in the city of Bandung. Data analysis was performed by multiple linear regression models. Hypothesis testing was done to determine whether there is any influence on the Auditor Experience and the Auditor Ethics towards the Audit Quality either simultaneously or partially. The test result indicates that simultaneously, the Auditor Experience and the Auditor Ethics are significantly affecting the Audit Quality. The test result also indicates that partially, either the Auditor Experience or the Auditor Ethics are significantly affecting the Audit Quality..Keywords: Auditor Experience, Auditor Ethics, Audit Quality.

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Pengaruh Kompetensi dan Kegiatan Komite Audit terhadap Kualitas Audit

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v14i1.6 ◽

2019 ◽

Vol 14 (1) ◽

pp. 25-36

Author(s):

Dayu Swispa Pamantau

Keyword(s):

Regression Models ◽

Audit Committee ◽

Audit Quality ◽

Analysis Method ◽

Linear Regression Models ◽

High Competence ◽

The City ◽

A Company

The accuracy of the determination of policies within a company is determined by the quality of the resulting audit by the auditor. Audit quality will be higher when the auditor assigned to have high competence in the field of audit, in addition to the quality of the audit will be better if the activities of the audit committee to provide oversight of internal party activities. Therefore, this study purpose to determine the effect of the competence and activities of the audit committee on audit quality. The study was conducted at the KAP region of the city of Padang and Pekanbaru. The sample used was 43 respondents. The analysis method used is to use multiple linear regression models. Based on the results of hypothesis testing results found that the competence and activities of the audit committee have a significant effect on audit quality auditors working in KAP of Padang and Pekanbaru city.

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PENGARUH EKSPOR IMPOR KAKAO DAN KARET TERHADAP CADANGAN DEVISA DI INDONESIA

Jurnal Ekonomi Pertanian Unimal ◽

10.29103/jepu.v3i2.3189 ◽

2020 ◽

Vol 3 (2) ◽

pp. 34

Author(s):

Mustafa Mustafa ◽

Devi Andriyani

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Foreign Exchange ◽

Regression Models ◽

Secondary Data ◽

Analysis Method ◽

Linear Regression Models ◽

Foreign Exchange Reserves ◽

Multiple Linear Regression Models

This study aims to analyze the effect of cocoa and rubber export imports on foreign exchange reserves in Indonesia. This study uses secondary data from 2005-2017 obtained from the Central Bureau of Statistics of Indonesia. The data analysis method used multiple linear regression models. The results partially show that cocoa and rubber export impors do not significantly influence the foreign exchange reserves in Indonesia. Simultaneous cocoa and rubber export imports have a positive and significant effect on foreign exchange reserves in Indonesia. The amount of influence is 0,9059 or 90,59% while the rest is influenced by other variables outside the model by 09,41%.

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The Influence of Locally Generated Revenue, Public Allocation Funds and Specific To Financial Performance of The Region in The City/Regency Government in Aceh Province

AFEBI Economic and Finance Review ◽

10.47312/aefr.v1i01.13 ◽

2017 ◽

Vol 1 (01) ◽

pp. 43

Author(s):

Zainal Putra

Keyword(s):

Linear Regression ◽

Financial Performance ◽

Regression Models ◽

Secondary Data ◽

Jel Classification ◽

Linear Regression Models ◽

Know How ◽

Aceh Province ◽

The City ◽

Multiple Linear Regression Models

The purpose of this research are: (1). To know how the condition of region own source revenue, the general allocation fund, special allocation fund and regional financial performance , (2). To find out the influence of region own source revenue, the general allocation fund, special allocation fund to the region financial performance, (3). To know the influence of region own source revenue to the region financial performance, (4). To find out the influence of the general allocation fund to the region financial performance, (5). to know the effect of the special allocation fund toward region financial performance. The data used in this research is a secondary data obtained from the office of BPK RI Aceh province Representative. The data collected in the form of pooling data in period of 2008-2012. The entire population in this research are sampled as many as 23 regencies / cities in Aceh province. In analyzing the data using multiple linear regression models. The results showed that: (1). Regencies / cities in Aceh province the category of of region finance ability is “very less" and the category of Region Finance Independence is "very low" with a pattern of "instructive" relationship, (2). The financial performance of the region show a decreasing trend in the span of 2008-2012 , (3). The variable of region own source revenue, general allocation fund, special allocation fund simultaneously influential and significant to the variable of regional financial performance , (4). Partially only variable of general allocation fund and variable of special allocation fund that influence and significant toward the variable of regional financial performance, whereas the variable of region own source revenue does not influence significantly to the variable of regional financial performance. JEL Classification: H20, H50, P50 Key words: The General Allocation Fund, The Region Own Source Revenue, The Regional Financial Performance, The Special Allocation Fund

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Analysis of dynamic of tropospheric ozone and nitrogen dioxide in the highest region of the Quito city

E3S Web of Conferences ◽

10.1051/e3sconf/202016901017 ◽

2020 ◽

Vol 169 ◽

pp. 01017 ◽

Cited By ~ 1

Author(s):

Cristian Salazar ◽

Freddy Mullo

Keyword(s):

Nitrogen Dioxide ◽

Regression Models ◽

Descriptive Study ◽

Threshold Limit Value ◽

Central Tendency ◽

Moderate Correlation ◽

Linear Regression Models ◽

Limit Value ◽

The City ◽

Multiple Linear Regression Models

A descriptive study of behavior of daily concentrations of ozone (O3) and nitrogen dioxide (NO2) in the period from January 2017 to December 2019 was conducted with the purpose to describe air pollution in the south of the city of Quito. The data collected was processed using the Excel and SPSS v25. The statistical analysis included central tendency values, percentages of violation of the threshold limit value (TLV), maximum values and 25th, 75th and 95th percentiles. The correlation between pollutants was evaluated using the Spearman’s Rho coefficient. Multiple linear regression models were made for each pollutant and meteorological variables (wind speed and mean ambient temperature). Inverse moderate correlation was found between the contaminants analyzed. The daily and monthly concentrations of O3 and NO2 were lower than the TLV, therefore, the air quality in the period studied with respect to the analyzed pollutants is satisfactory.

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FAKTOR DETERMINAN PENYALURAN KREDIT BANK PERSERO

Journal of Business Economics ◽

10.35760/eb.2018.v23i1.1812 ◽

2018 ◽

Vol 23 (1) ◽

pp. 60-71

Author(s):

Wigiyanti Masodah

Keyword(s):

Interest Rate ◽

Linear Regression ◽

Interest Rates ◽

Regression Models ◽

Linear Regression Models ◽

Negative Impacts ◽

Main Activity ◽

The Impact ◽

The Given ◽

Multiple Linear Regression Models

Offering credit is the main activity of a Bank. There are some considerations when a bank offers credit, that includes Interest Rates, Inflation, and NPL. This study aims to find out the impact of Variable Interest Rates, Inflation variables and NPL variables on credit disbursed. The object in this study is state-owned banks. The method of analysis in this study uses multiple linear regression models. The results of the study have shown that Interest Rates and NPL gave some negative impacts on the given credit. Meanwhile, Inflation variable does not have a significant effect on credit given. Keywords: Interest Rate, Inflation, NPL, offered Credit.

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Multiple linear regression models for predicting the n‑octanol/water partition coefficients in the SAMPL7 blind challenge

Journal of Computer-Aided Molecular Design ◽

10.1007/s10822-021-00409-2 ◽

2021 ◽

Author(s):

Kenneth Lopez ◽

Silvana Pinheiro ◽

William J. Zamora

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Regression Models ◽

Partition Coefficients ◽

Linear Regression Models ◽

Blind Challenge ◽

Multiple Linear Regression Models

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Isotonic quadriceps endurance is better associated with daily physical activity than quadriceps strength and power in COPD: an international multicentre cross-sectional trial

Scientific Reports ◽

10.1038/s41598-021-90758-7 ◽

2021 ◽

Vol 11 (1) ◽

Author(s):

Erik Frykholm ◽

Sarah Gephine ◽

Didier Saey ◽

Arthur Lemson ◽

Peter Klijn ◽

...

Keyword(s):

Physical Activity ◽

Linear Regression ◽

Multiple Linear Regression ◽

Regression Models ◽

Sedentary Time ◽

Quadriceps Strength ◽

Linear Regression Models ◽

Cross Sectional ◽

Quadriceps Function ◽

Multiple Linear Regression Models

AbstractKnowledge about modifiable determinants of daily physical activity (PA) in patients with chronic obstructive pulmonary disease (COPD) is crucial to design effective PA interventions. The present study aimed to determine the contribution of quadriceps strength, power and endurance to daily PA in COPD. Additionally, for quadriceps endurance, we also aimed to determine to what extent the association varies according to the mode of movement (isotonic, isometric, or isokinetic). Using a multicentre cross-sectional trial design we determined the contribution of quadriceps function to daily PA (steps, sedentary time and time spent doing moderate-to-very-vigorous physical activity [MVPA]) using bivariate and partial Pearson correlation analysis (r) and multiple linear regression models (ΔR2). Pre-determined controlling factors were sex, age, body mass index (BMI), COPD-assessment test, forced expiratory volume in one second in percent of the predicted value (FEV1pred), and distance walked on the 6-minute walk test. Eighty-one patients with COPD (mean ± SD: age 67 ± 8 years, FEV1pred 57 ± 19%, daily steps 4968 ± 3319, daily sedentary time 1016 ± 305 min, and MVPA time 83 ± 45 min) were included. Small to moderate bivariate correlations (r = .225 to .452, p < .05) were found between quadriceps function and measures of PA. The best multiple linear regression models explained 38–49% of the variance in the data. Isotonic endurance was the only muscle contributor that improved all PA models; daily steps (ΔR2 = .04 [relative improvement 13%] p = .026), daily sedentary time (ΔR2 = .07 [23%], p = .005) and MVPA-minutes (ΔR2 = .08 [20%], p = .001). Isotonic endurance was also independently associated with most PA variables, even when controlling for strength, power or isometric-isokinetic endurance properties of the muscle (r = .246 to .384, p < .05). In contrast, neither strength, power, isometric-or isokinetic endurance properties of the muscle was independently associated with PA measures when controlling for isotonic endurance (r = .037 to .219, p > .05). To conclude, strength, power, and endurance properties of the quadriceps were low to moderately associated with PA in patients with COPD. Isotonic quadriceps endurance was the only quadriceps property that was independently associated with the different measures of PA after controlling for a basic set of known determinants of PA, quadriceps strength or power, or isometric or isokinetic quadriceps endurance. Future longitudinal studies should investigate its potential as a modifiable determinant of PA.

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Prédiction de la composition corporelle post-mortem de cerfs de Virginie (Odocoileus virginianus) à partir de mesures morphologiques et massiques

Canadian Journal of Zoology ◽

10.1139/z97-808 ◽

1997 ◽

Vol 75 (11) ◽

pp. 1790-1795 ◽

Cited By ~ 1

Author(s):

Chantal Bois ◽

Michel Crête ◽

Jean Huot ◽

Jean-Pierre Quellet

Keyword(s):

Odocoileus Virginianus ◽

Regression Models ◽

Carcass Composition ◽

Chemical Analyses ◽

Linear Regression Models ◽

Mass Measurements ◽

Composition Corporelle ◽

Independent Variables ◽

Multiple Linear Regression Models ◽

Field Stations

Morphologic and mass measurements were taken on 24 complete white-tailed deer (Odocoileus virginianus) carcasses of varying ages and both sexes in southern Quebec. Each carcass was divided into three parts (skin, viscera, rest) to determine water, protein, fat, and ash content by chemical analyses. Fat content of carcasses varied between 0.8 and 17.4%. Multiple linear regression models were selected to predict carcass composition from morphologic and mass measurements. Two situations were considered: measurements taken at the laboratory on whole animals and measurements taken at field stations on eviscerated carcasses provided by hunters. All selected models can be applied to any deer without taking into account age or sex; they include 1 – 4 independent variables. For whole animals, adjusted R2 of models varied between 0.99 (water) and 0.89 (ash); models developed for field stations were less precise, the lowest R2 values being 0.82 and 0.73 for ash and fat, respectively. These models can be useful for research and management purposes.

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