scholarly journals ANALISIS PENGARUH KUALITAS INFORMASI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA USAHA KECIL DAN MENENGAH (UKM) DI KABUPATEN TANGERANG

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Lena Erdawati
Keyword(s):  
Structural Model ◽  
Structural Models ◽  
Sampling Technique ◽  
Financial Statements ◽  
Measurement Model ◽  
Model Fit ◽  
Test Statistic ◽  
Quality Of Information ◽  
Path Diagram

The purpose of the study is to analyze how much influence the quality of information and the understanding of accounting on the quality of financial statements on small and medium business (SMEs) in Tangerang Regency. Respondents include owners/managers of SMEs as many as 54 people. The sampling technique uses sensus sampling. Data collection using questionnaire. The method used in this research is the method of verification to determine the effect of quality of information and understanding of accounting on the quality of financial statements. The test statistic used is designing the structural model, designing a measurement model, construct the path diagram, test the model fit. Suitability test structural models and hypotheses using software SmartPLS 3.0. The results showed that the quality of information and the understanding of accounting have a significant effect on the quality of financial statementsTujuan penelitian ini untuk menganalisis seberapa besar pengaruh kualitas informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan pada usaha kecil dan menengah (UKM) di Kabupaten Tangerang. Responden sebanyak 54 orang setingkat pemilik / pengelola UKM. Teknik pengambilan sampel menggunakan sensus. Pengumpulan data menggunakan kuesioner. Metode yang digunakan dalam penelitian ini adalah metode verifikasi untuk mengetahui pengaruh kualitas informasi dan pemahaman akuntansi terhadap kualitas laporan keuangan. Statistik uji yang digunakan adalah model struktural, model pengukuran, diagram alur, kesesuaian model. Uji kesesuaian model struktural dan hipotesis menggunakan perangkat lunak SmartPLS 3.0. Hasil penelitian menunjukkan bahwa kualitas informasi dan pemahaman akuntansi memiliki pengaruh yang signifikan terhadap kualitas laporan keuangan.

scholarly journals ANALISIS PENGARUH DIFERENSIASI, PROMOSI DAN POSITIONING TERHADAP KEPUTUSAN PEMBELIAN (Studi pada Pelanggan Sepeda Motor Merek Honda di Kota Tangerang)

2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Abdul Rauf
Keyword(s):  
Data Collection ◽  
Customer Satisfaction ◽  
Structural Model ◽  
Structural Models ◽  
Sampling Technique ◽  
Purchase Decision ◽  
Test Statistic ◽  
Path Diagram

The purpose of the study is to analyze how much influencedifferentiation, promotion and positioning on purchase decision ofHonda motorcycles customers. The sample of research is 100 Hondamotorcycles customers in Tangerang. The sampling technique usesconvenience sampling. Data collection using questionnaire. The methodused in this research is the method of verification to determine theeffect of differentiation, promotion and positioning on purchase decision.The test statistic used is designing the structural model, designing ameasurement model, construct the path diagram, test the model fit.Suitability test structural models and hypotheses using software LISREL8.80. The results showed that differentiation and promotion have asignificant effect on customer satisfaction, whereas positioning have nosignificant effect on purchase decision.

scholarly journals Pengaruh Kompetensi Sumber Daya Manusia dan Tekanan Eksternal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Dinas Pendapatan Pengelola Keuangan dan Aset Daerah Kota Sawahlunto)

1970 ◽  
Vol 12 (2) ◽  
pp. 24-50
Author(s):  
Rinka Merantika ◽  
Randy Heriyanto
Keyword(s):  
Asset Management ◽  
Structural Model ◽  
Financial Statements ◽  
Measurement Model ◽  
External Pressure ◽  
Regional Finance ◽  
Inner Model ◽  
Questionnaire Surveys ◽  
Positive Effect

This study aims to determine the effect of human resource competencies and external pressure on the quality of financial statements. Research uses a quantitative approach. Data collection of this study uses questionnaire surveys. Questionnaires were submitted to 52 Revenue Service Officers of Regional Finance and Asset Management (DPPKAD) of Sawahlunto City who were Civil Servants (PNS), as many as 48 questionnaires (92%) were returned fully and could be processed. The collected power is processed using a smart PLS 2.0 program. Data analysis using the measurement model (outer model) and structural model (inner model), first carried out the Successive Interval Method (MSI). The results showed that the competence of human resources and external pressure had a positive effect on the quality of financial statements. Suggestions for further research are expected to expand the object of research and add other variables not included in this study.

PENGARUH KUALITAS INFORMASI DAN KUALITAS LAYANAN TERHADAP SIKAP DALAM PENGGUNAAN SISTEM APLIKASI DENGAN KEMUDAHAN PENGGUNAAN SEBAGAI VARIABEL INTERVENING PADA JASA TRANSPORTASI ONLINE (GOJEK) DI YOGYAKARTA

2019 ◽  
Vol 27 (2) ◽  
pp. 119-133
Author(s):  
Putri Aprilia Isnaini ◽  
Ida Bagus Nyoman Udayana
Keyword(s):  
Social Media ◽  
Quality Of Service ◽  
Information Quality ◽  
Sampling Technique ◽  
Ease Of Use ◽  
Quality Of Services ◽  
Quality Of Information ◽  
Transportation Services ◽  
Application Systems

This writing is done to determine the effect of information quality and service quality on attitudes in the use of application systems with the ease of use of the system as an intervining variable in online transportation services (gojek) in Yogyakarta. The sample in this study is customers who use online motorcycle transportation services in Yogyakarta. The sampling technique uses accidental sampling technique. Data collection is done by distributing online questionnaires through the Goegle form and distributed with social media such as WhatsApp and Instagram on a 1-4 scale to measure 4 indicators. The results of this study show 1) the quality of information affects the ease of use, 2) the quality of service affects the ease of use, 3) the quality of information influences attitudes in use, 4) the quality of services does not affect attitudes in use, and 5) ease of use attitude in use.

Investigating the relationship between housing satisfaction and quality of life in the decayed historic areas of Isfahan using path diagram

2017 ◽  
Vol 27 (5) ◽  
pp. 645-657 ◽  
Author(s):  
Esfandiar Zebardast ◽  
Homayoon Nooraie
Keyword(s):  
Quality Of Life ◽  
Sampling Technique ◽  
Housing Quality ◽  
Housing Satisfaction ◽  
Space Factor ◽  
Path Diagram ◽  
Multi Stage ◽  
Historic Areas ◽  
The Relationship

The aim of this paper is to survey the decayed historic areas of Isfahan (DHI) in order to determine the relationship between housing satisfaction and quality of life. The related literature on quality of life was reviewed and WHOQOL-BREF model was selected for measuring the quality of life as a whole; also, 17 indicators depicting the housing domain of quality of life were chosen for the purposes of this study. A multi-stage sampling technique was applied to data collection. For data analysis, firstly, the data obtained on 17 indicators of housing domain of quality of life were analysed using factor analysis. The factors extracted are housing quality, housing space, security of tenure and housing affiliation. Secondly, a path diagram was applied to obtain the relation between housing satisfaction sub-domains and the domains of quality of life as a whole. The results indicate that the housing space was the most effective sub-domain of housing on the domains of quality of life as a whole. We also found that in order to improve the housing domain of quality of life in the DHI, due attention should be paid to housing quality factor and to improve quality of life as a whole in these areas, it is also necessary to pay attention to housing space factor.

scholarly journals The Effect of Human Capital and Organizational Learning on Performance Mediated by Organizational Competency

2021 ◽  
Vol 3 (3) ◽  
pp. 217-228
Author(s):  
Yusi Damayanti ◽  
Hadita ◽  
Yulianah
Keyword(s):  
Human Capital ◽  
Organizational Learning ◽  
Structural Model ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Measurement Model ◽  
Primary Data ◽  
Company Performance ◽  
Organizational Competence

The purpose of this research is to analyze the effect of human capital and organizational learning on company performance which is mediated by organizational competence. This research uses quantitative research with descriptive analysis approach. The population in this study were 75 respondents, each of whom worked for 3 MSMEs in the city of Jakarta. The sampling technique used is a saturated sample. The types of data in this study are primary data and secondary data. Data collection techniques using observation techniques, in-depth interviews and questionnaires. The analysis technique is carried out with two main parts, namely the measurement model and the structural model. Based on the results of research data analysis, it can be concluded that: 1) Human Capital has a positive and significant effect on organizational competency with a t-statistic value of 5.176; 2) Organizational Learning has a positive and significant effect on organizational competency with a t-statistic value of 4.786; 3) Human Capital has a positive and significant effect on Company Performance mediated by organizational competence with a t-statistic value of 5.387; 4) Organizational Learning has a positive and significant effect on Company Performance mediated by organizational competence with a t-statistic value of 3.175; and 5) Organizational Competency does not directly affect the Company's Performance with a t-statistic value of 1.571.

scholarly journals ANALISIS FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA SEKTOR PERUSAHAN MANUFAKTUR YANG TERDAFTAR Di BURSA EFEK INDONESIA

2021 ◽  
Vol 3 (1) ◽  
pp. 153
Author(s):  
Delviana Dama Yanti
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firms ◽  
External Auditors ◽  
Public Accounting Firms ◽  
Fraudulent Financial Statements

ABSTRACT The purpose of this research is see the effect of pentagon fraud proxied by financial targets, nature of the industry, quality of external auditors, change of auditors, number of CEOs who frequently detect fraud in financial statements. Financial statement fraud in this study was measured using the proxies of Return on Assets, Receivables, selection of audit services at public accounting firms, changes in public accounting firms, changes in directors, and the number of CEO photos. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2019. This study uses a purposive sampling technique so, there are 48 financial reports from 25 manufacturing companies. The analytical method used is multiple linear regression analysis with SPSS version 20. The results of this study indicate that financial targets, nature of industry, quality of external auditors and the number of CEOs who often do not have a significant effect in the handling of fraudulent financial statements. Meanwhile, changes in auditors and changes in direction have a significant effect on fraudulent financial statements

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

scholarly journals ADAPTASI MODEL DELONE DAN MCLEAN YANG DIMODIFIKASI GUNA MENGUJI KEBERHASILAN IMPLEMENTASI APLIKASI OPERASIONAL BAITUL MAAL WAT TAMWIL (BMT) BAGI INDIVIDU PENGGUNA (Studi Empiris Pada BMT di Kota Semarang)

2016 ◽  
Vol 4 (2) ◽  
pp. 123
Author(s):  
Novita Anugrah Listiyana ◽  
Dedi Rusdi
Keyword(s):  
Path Analysis ◽  
User Satisfaction ◽  
Sampling Technique ◽  
Individual Performance ◽  
Quality System ◽  
Quality Of Information ◽  
Positive Direction ◽  
The Individual ◽  
The Impact

This study analyzed the relationship between humans as users of the system and application software as object an inseparable relationship. The purpose of this study was to analyze the effect of variable quality system to the perception of the quality system, the effect of perceived quality system and quality of information on the intensity of use and user satisfaction, and the influence of the intensity of use and user satisfaction of the impact of individual performance. This research is an empirical study using purposive sampling technique in data collection. Data were collected through  questionnaires to 39 BMT’s operational employees. Then, performed an analysis of the data obtained used path analysis. This included: testing hypotheses through path analysis. The results of tests performed using path analysis to get the results that each variable in the model of equation 4 had a coefficient with a positive direction. This means that the improvement of the quality of the system will be able to improve the quality of information for the individual impact of the use and satisfaction of employees through the use of the system.

scholarly journals Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
The Public ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
A Company

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

scholarly journals Internal Control, Organizational Culture, and Quality of Information Accounting to Prevent Fraud: Case Study From Indonesia's Agriculture Industry

2020 ◽  
Vol 11 (4) ◽  
pp. 316
Author(s):  
Puji Rahayu Setyaningsih ◽  
Nengzih Nengzih
Keyword(s):  
Organizational Culture ◽  
Internal Control ◽  
Sampling Technique ◽  
Organization Culture ◽  
Structured Interviews ◽  
Quality Of Information ◽  
Descriptive Research ◽  
Agriculture Industry

This research wants to find out how far internal control, organization culture and the quality of accounting information system will help the small-medium enterprises (SMEs) to prevent fraud. by applying the case study approach in achieving its aims and objectives. This study is done by a used case study from SMEs in the agriculture industry in Lampung province, Indonesia. The data were collected through observations and semi-structured interviews with employed and managerial staff. This research applied a mixed method in collecting and analyzing data, which were document analyses and interviews. Applying more than a single method in collecting data enables the researcher to compare and to verify the information accuracy (Brewer and Hunter 2006). This method can increase the credibility and validity of the findings because the final bias will depend on one method which later can be avoided (Yin 2012). This type of research is quantitative descriptive research. The purpose of this descriptive research is to provide a descriptive, systematic, factual and accurate description of the facts, properties, and relationships between the phenomena investigated. All data that will be used in this study is sourced from the results of respondents' answers to the questionnaire given to employees at PT. XYZ as many as 70 respondents with the unit of analysis are part of Business Control, Human Capital, Finance, Marketing, and Operations. The sampling technique that uses saturated sampling, which is a sampling technique where all members of the population will be used as samples. The results of the study show that some weaknesses of the internal controls have been identified as one of the factors of fraud. The results show that Internal Control Organizational Culture and Quality of Information Accounting have a positive significant effect to prevent fraud.

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