scholarly journals PENGARUH TIME PRESSURE, KOMPLEKSITAS TUGAS, DAN AUDIT BERKELANJUTAN TERHADAP INDEPENDENSI AUDITOR DENGAN FEE AUDIT SEBAGAI VARIABEL MODERATING (STUDY EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI SURABAYA)

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Ulfa Nur Habibah ◽  
Hendy Widiastoeti
Keyword(s):  
Time Pressure ◽  
Task Complexity ◽  
Simple Random Sampling ◽  
Audit Fees ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Simple Random Sample ◽  
Continuous Auditing ◽  
Audit Fee

ABSTRACTThis study aims to test empirically the Effects of Time Pressure, Task Complexity and Sustainable Audit Independence Against Auditor with the Audit Fee as Moderating Variable. Auditor independence has a very important role to the auditor when executing the audit assignment which is to preserve fairness, and no partiality to anyone. The population in this study is the auditor who works at KAP Surabaya consisting of 43 KAP. Sampling is used in a way Simple random sampling (simple random sample). Questionnaires were distributed to respondents as many as 80 and the number of questionnaires that can be analyzed as many as 55. The data analysis technique used in this study is a PLS (Partial Least Square) with SmartPLS application version 2.0 M3. The results of this study indicate that the time pressure significantly affect the independence of the auditor, the audit sustained significantly affect the independence of the auditor, fee audits significantly affect the independence of the auditor, Time pressure is moderated by a fee audit significantly affect the independence of the auditor, the audit sustained moderated by audit fees significantly affect the auditor's independence, while the complexity of the task does not significantly influence the independence of auditors and the complexity of the task to be moderated by the audit fee no significant effect on the independence of auditors. Keywords: time pressure, task complexity, continuous auditing, audit fees, auditor independence

scholarly journals The Effect of Auditor Independence and Ethics on Audit Quality with Audit Fee as a Moderating Variable in Public Accounting Firms in Medan

2021 ◽  
Vol 04 (10) ◽  
Author(s):  
Qing Yixin ◽  
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Auditor Independence ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms

This study discusses the effect of auditor independence and ethics on audit quality with audit fees as a moderating variable. This analysis used two independent variables: independence and auditor ethics. Audit quality was the dependent variable, while audit fees were the moderating variable. This research was conducted in 4 Public Accounting Firms (KAP) in the Medan City area, using 70 auditors from 21 Public Accounting Firms (KAP). A quantitative method was employed in this research. The sampling technique used was simple random sampling. In this study, data was collected by surveys or the distribution of questionnaires. Primary data was used as a source. The statistical method employed Partial Least Square Analysis with partial statistical test hypothesis testing (t) in the coefficient of determination (R2 ). SmartPls program was used in this research. The results of this study indicate that independence has a significant effect on audit quality, partially. Meanwhile, auditor ethics has no significant effect on audit quality, and audit fees cannot be a moderating variable on the effect of independence and auditor ethics on audit quality.

Kualitas, Kepuasan, Perawat KUALITAS KEHIDUPAN KERJA DAN KEPUASAN KERJA PERAWAT DI RUMAH SAKIT

2018 ◽  
Vol 2 (2) ◽  
pp. 57-62
Author(s):  
Ike Nesdia Rahmawati
Keyword(s):  
Random Sampling ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Cross Sectional

Abstrak Kualitas kehidupan kerja dan kepuasan kerja perawat telah diketahui dapat mempengaruhi turnover pada tenaga kesehatan. Informasi tentang hubungan kualitas kerja dan kepuasan kerja pada perawat masih sangat minimal. Tujuan dari penelitian ini adalah untuk menganalisis hubungan antara kualitas kehidupan kerja dan kepuasan kerja perawat. Penelitian ini menggunakan disain penelitian survey ekspanatif dengan pendekatan cross sectional. Data didapatkan dari 32 perawat melalui simple random sampling dan dianalisis menggunakan partial least square (PLS). Hasil penelitian menunjukkan ada hubungan antara kualitas kehidupan kerja dan kepuasan kerja perawat. Meningkatkan kualitas kehidupan kerja perawat dapat menjadi strategi untuk meningkatkan kepuasan kerja perawat.   Kata Kunci: Kualitas, Kepuasan Kerja, Manajemen, Keperawatan

scholarly journals The Effect Of Milenial Generation Characteristics Of Job Satisfaction Relations And Employee Engagement

2020 ◽  
Vol 1 (4) ◽  
pp. 239-248
Author(s):  
Alfatih Sikki Manggabarani ◽  
Faisal Marzuki ◽  
Mahendro
Keyword(s):  
Employee Engagement ◽  
Random Sampling ◽  
Employee Satisfaction ◽  
Sampling Methods ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Method ◽  
Partial Least Square Analysis ◽  
Analysis Technique

This research is a quantitative study that aims to determine the Millennial Generation Characteristics of Employee Engagement. The population in this study The study was conducted by taking samples of Millennials who are actively working at Micro Finance companies with a total of 150 respondents. The sample size was taken as many as 150 respondents, with probability sampling methods especially simple random sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (Partial Least Square) analysis method. The results of this study indicate that the value of R- Square (R2) Employee Engagement is 0.786 and Employee Satisfaction is 0.647 thus indicating that the contribution of Grit, Worklife Balance, and Jon Resources variables to Employee Engagement and Employee Satisfaction are 0.786 or 78.6% and 0.647 or 64.7%. And the rest is influenced by other factors not examined.

scholarly journals PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA

2020 ◽  
Vol 1 (3) ◽  
pp. 229-237
Author(s):  
Faiz Alvin ◽  
Apollo
Keyword(s):  
Random Sampling ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem administrasi perpajakan, sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pramata Jakarta – Palmerah. Penelitian Ini termasuk ke dalam jenis penelitian kausal. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Jakarta –Palmerah, dengan pengumpulan data mengguanakan metode langsung dengan menyebarkan kuesioner kepada wajib pajak. Teknik pengambilan sempel menggunakan simple random sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah Analisis Partial Least Square (PLS) dengan menggunakan software Smart-PLS 3.0. Berdasarkan hasil analisis data diambil kesimpulan bahwa pertama, terdapat pengaruh signifikan dan positif Modernisasi Sistem Administrasi Perpajakan terhadap kepatuhan wajib pajak. Kedua, terdapat pengaruh signifikan dan positif Sanksi pajak terhadap kepatuhan wajib pajak.

scholarly journals Patient Safety Based Knowledge Management SECI to Improve Nusrsing Students Competency

Jurnal NERS ◽  
2015 ◽  
Vol 10 (2) ◽  
pp. 324
Author(s):  
Joanggi Wiriatarina Harianto ◽  
Nursalam Nursalam ◽  
Yulis Setiya Dewi
Keyword(s):  
Knowledge Management ◽  
Patient Safety ◽  
Nursing Students ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Basic Principles ◽  
Safety Knowledge ◽  
Care Nursing

Introduction: Patient safety is an important component of health services quality,and  basic principles of patient care. Nursing students also have a great potential to make an action that could endanger the patient, because hospital is one of student practice area. The purpose of this study was to improve the nursing students competency in patient safety by using knowledge management SECI approached. Method: The study used exploratory survey, and quasy experiment. The samples were some of nursing students of STIKes Muhammadiyah Samarinda who were on internship programme that selected using simple random sampling technique, in total of 54 students. This research’s variables were the knowledge management SECI based-patient safety and nursing student’s competency. The data were collected by using questionnaires and observation. The data were analyze by using Partial Least Square (PLS). Result: The result showed that there were significant influence the implementation of a model patient safety based knowledge management seci on increased competence nursing students. Discussion: Improved student competency in patient safety using SECI knowledge management was carried out in four phases, that is Socialization, Externalization, Combination, and Internalization. The result was a new knowledge related to patient safety that able to improve the student’s competency..Keywords: Patient safety, Knowledge management, SECI, competency

scholarly journals Compensation, Career Development, and Job Satisfaction as the Antecedent of Nurse Turnover Intention

2021 ◽  
Vol 10 (2) ◽  
pp. 139-147
Author(s):  
Nur Hidayah ◽  
Hana Rizki Ananda
Keyword(s):  
Job Satisfaction ◽  
Career Development ◽  
Turnover Intention ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Cross Sectional ◽  
Professional Nurses ◽  
The Impact

The shortage of professional nurses in a hospital is to threaten service quality and patient safety. Inadequate compensation, no career development, and dissatisfaction can increase turnover intention. Increasing professional nurses' resilience is better than recruiting new nurses from an economic perspective. The research analyzed the effect of compensation and carrier development on job satisfaction and the impact on nurses' turnover intention in a private hospital in Yogyakarta, Indonesia. A quantitative research design with the cross-sectional approach was used. The sampling technique was simple random sampling. The samples consisted of 47 nurses who made a self-reported by filling out the questionnaire. Data analysis used Partial Least Square. The study found that compensation and career development had direct and significant effects on Turnover Intention. Moreover, compensation and career development also had indirect and significant Turnover Intention effects through job satisfaction as the intervening variable.

scholarly journals THE FACTORS THAT AFFECT THE AUDIT QUALITY

2020 ◽  
pp. A 48-A 53
Author(s):  
Hari Setiyawati ◽  
Diah Iskandar ◽  
Gustita Arnawati Putri
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Audit Quality ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Research Model ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm

This study aims to determine the effect of auditor professional skepticism and audit experience on audit quality. This study was undertaken through a survey and was grounded based on existing theories which were then developed into a research model in which the model in this study was designed to examine the effect of auditor professional skepticism and the influence of audit experience on audit quality. This research was conducted at a Public Accounting Firm located in DKI Jakarta. The sampling method used was simple random sampling and 97 samples were obtained. Data were analyzed using Partial Least Square. The results of this study indicate that professional skepticism has a significant effect on audit quality, while auditor experience has no significant effect on audit quality. KEYWORDS: Audit Quality, Audit Professional Skepticism, Auditor Experience.

scholarly journals Industry 4.0: A Solution towards Technology Challenges of Sustainable Business Performance

2019 ◽  
Vol 8 (5) ◽  
pp. 154 ◽  
Author(s):  
Muhammad Haseeb ◽  
Hafezali Iqbal Hussain ◽  
Beata Ślusarczyk ◽  
Kittisak Jermsittiparsert
Keyword(s):  
Industry 4.0 ◽  
Structural Equation ◽  
Business Performance ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Sustainable Business ◽  
Positive Role ◽  
It Implementation

Technology adoption is always a difficult task for Small and Medium-sized Enterprises (SMEs) due to lack of resources and other market issues. Many technology challenges adversely affect the sustainable business performance of SMEs. However, the incorporation of Industry 4.0 can overcome various technology issues. The goal of Industry 4.0 is to attain an advanced level of operational effectiveness and productivity, as well as a higher level of automatization. Thus, the objective of this study is to identify the role of Industry 4.0 to promote sustainable business performance in SMEs in Thailand. A survey has been prepared to collect the data from managers of SMEs and analyzed with the help of Partial Least Square. The questionnaire was used to collect the data and questionnaires were distributed by using simple random sampling. A total of 500 questionnaires were distributed amongst the managerial staff of SMEs located in Thailand. From these distributed questionnaires, 280 were returned and 270 valid responses were found. Data were analyzed by using Partial Least Square (PLS)-Structural Equation Modeling (SEM). Findings reveal that Industry 4.0 is a key to the growth of sustainable business performance among SMEs. Elements of Industry 4.0 such as big data, Internet of Things and smart factory have a positive role in promoting information technology (IT) implementation, which contributes to sustainable business performance. Moreover, organization structure and process strengthen the positive relationship between Industry 4.0 and IT implementation.

scholarly journals PENGARUH KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN DENGAN OCB SEBAGAI VARIABEL MEDIASI

2017 ◽  
pp. 2761
Author(s):  
Devi Shinta Prahesti ◽  
I Gede Riana ◽  
I Made Artha Wibawa
Keyword(s):  
Transformational Leadership ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
Citizenship Behavior ◽  
Mediating Role

The purpose of this study is to analyze and explain the mediating role of organizational citizenship behavior on the relationship of transformational leadership on employee performance of cooperatives in Tabanan. The study population were employees of cooperatives in the district of Tabanan with a sample size is 114 respondents in 25 cooperatives. The sampling technique is done by simple random sampling technique. The research instrument used questionnaire and analysis methods using Partial Least Square (PLS) with software SmartPLS 2.0. The results showed (1) transformational leadership has a positive and significant effect on OCB (2) transformational leadership has a positive and significant effect on employee performance (3) OCB has a positive and significant effect on the performance of employees (4) OCB mediate partially and positive and significant relationship between leadership transformasional and employee performance. The implication of this study indicated that transformational leadership was found as a major factor in improving employee performance.. Suggestions for the results are expand the orientation research in wider scope industry and organization to reach more obtain results.

scholarly journals Pengaruh Stres Kerja terhadap Kepuasan Kerja Karyawan dengan Dukungan Sosial sebagai Variabel Moderasi

2021 ◽  
Vol 9 (3) ◽  
pp. 886-895
Author(s):  
Bagus Sanjaya
Keyword(s):  
Social Support ◽  
Job Satisfaction ◽  
Work Stress ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Partial Least Square ◽  
Least Square ◽  
The Social ◽  
The Impact

This research aims to examine and analyze the impact of work stress on job satisfaction with social support as a moderating variable. This research method is quantitative, using Simple Random Sampling for its sampling technique. There were 60 employees as samples”the data collected by observation, interviews, and questionnaires. The statistical analysis used in this study was descriptive analysis and data analysis by utilizing Partial Least Square (PLS) with SmartPLS 3.0 as the tool and Statistical Package for the Social Science (SPSS) software. The result shows that work stress has a negative and significant influence on job satisfaction. Work stress will result in a decrease in job satisfaction felt by employees. As well as social support did not moderate the relationship between work stress and job satisfaction. Social support does not decrease the impact of work stress on job satisfaction that occur within the company. The company should manage the work stress level to fulfil workers' job satisfaction and avert adverse effects to the company's activities.

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