URGENSI AUDIT JUDGEMENT PADA POST CLEARANCE AUDIT

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Masruri Muchtar ◽  
Prasetya Utama
Keyword(s):  
Self Efficacy ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Experience Level ◽  
Level Of Education ◽  
Future Studies ◽  
Ordinary Least Square ◽  
Audit Judgment ◽  
Depth Interview ◽  
Study Results

ABSTRACT:The auditor should have eminence audit judgment to support their assignment This research aims to provide empirical evidence that self-efficacy, experience, level of education, and skepticism have an impact on audit judgment. The population are auditors who had carried out post-clearance audit assignments. This research uses a quantitative approach by testing the theories and hypotheses that have been prepared. Ordinary least square (OLS) linear regression as an analytical model is used in this study. Results show that experience and education level have no impact on audit judgment, whereas self-efficacy and skepticism have a positive and significant impact on audit judgment. Efforts to improve self-efficacy and auditor skepticism are urgently needed. The coefficient of determination describes the variation of variables of self-efficacy, experience, level of education, and skepticism able to explain the variation of audit judgment variables by 51%. The remaining 49% is explained by other variables not involved in this study. Future studies may enhance with other variables and employ in-depth interview methods.Keywords: audit judgment, experience, level of education, post-clearance audit, self-efficacy, skepticism, post-clearance audit ABSTRAK:Auditor seyogyanya memiliki kemampuan audit judgment yang berkualitas guna mendukung penugasannya. Tujuan penelitian adalah memberikan bukti empiris bahwa efikasi diri, pengalaman, tingkat pendidikan, dan skeptisisme memiliki pengaruh terhadap audit judgement. Populasi dalam penelitian ini adalah auditor Direktorat Jenderal Bea dan Cukai (DJBC) yang pernah melakukan post clearance audit. Ini merupakan pendekatan kuantitatif yang menguji teori serta hipotesis yang telah disusun. Riset ini menggunakan regresi linear ordinary least square (OLS) sebagai model analisis. Hasil studi memperlihatkan pengalaman dan tingkat pendidikan tidak berpengaruh pada audit judgement, namun efikasi diri dan skeptisisme berpengaruh signifikan pada audit judgement. Implikasinya DJBC perlu memberikan perhatian khusus terhadap berbagai upaya dalam peningkatan efikasi diri dan skeptisisme auditor. Tulisan ini adalah pengembangan beberapa penelitian sebelumnya namun dalam konteks pengujian untuk jenis audit ketaatan. Nilai koefisien determinasi menggambarkan variasi variabel efikasi diri, pengalaman, tingkat pendidikan, dan skeptisisme dapat menjelaskan variasi variabel audit judgement sebesar 51%. Sisanya sebesar 49% dijelaskan oleh variabel lainnya yang tidak diujikan dalam tulisan ini. Dengan adanya keterbatasan waktu pada penelitian ini diharapkan mendorong penelitian berikutnya untuk dapat menyertakan beberapa variabel lain yang relevan dan melengkapinya dengan metode in-depth interview.Kata Kunci: bea dan cukai, efikasi diri, pengalaman, skeptisisme, tingkat pendidikan

scholarly journals The Factors Affecting Islamic Financing for Homeownership

2021 ◽  
pp. 48-54
Author(s):  
Neva Sunba Dena ◽  
◽  
Suhel Suhel ◽  
Imam Asngari ◽  
◽  
...  
Keyword(s):  
Household Income ◽  
Negative Impact ◽  
Least Square ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Short Term ◽  
Ordinary Least Square ◽  
Study Results ◽  
Positive Effect

Indonesia has a significant and growing shortfall of housing. Existing supply is in poor condition and demand is rising for new units. Meanwhile, people's purchasing power to buy a house is still relatively low. Government overcomes added stock housing availability by collaborating with private developers to help meet the demand for housing needs. Islamic banks can provide funds to buy houses for the community. This study analyzes the effect of third-party fund (TPF), margin of homeownership financing (PPR), inflation, and household income on Islamic financing for homeownership. The analytical model used in this research is the ordinary least square with the Error Correction Model (ECM) method. The Ordinary Least Square (OLS) method in this study is used to see the relationship between the short-term and long-term effects of the independent variables on the dependent variable. The analytical tool used in this research is Econometric Views (EViews 10 Standard Edition for Windows). The study results show that in the short term, the TPF, PPR margin, inflation, and household income variables have a significant positive effect on homeownership financing in Islamic banks in Indonesia. The long term TPF, inflation, and household income variables have a significant positive effect on homeownership financing in Islamic banks in Indonesia, but the variable of PPR margin has a significant negative impact on sharia financing for homeownership.

scholarly journals PENGARUH HARGA BAWANG MERAH TERHADAP PRODUKSI BAWANG MERAH DI JAWA TENGAH

JEJAK ◽  
2015 ◽  
Vol 8 (1) ◽  
Author(s):  
Ade Pranata ◽  
Ahmad Takhlishul Umam
Keyword(s):  
Negative Impact ◽  
T Test ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Test Results ◽  
F Test ◽  
Ordinary Least Square ◽  
Central Java ◽  
The Government ◽  
Test For Normality

<p>Onion prices are fluctuating in Central Java, causing profits onion farmers uncertain. So that when the price drops causing the farmers had a loss and decrease cultivating intensity in the next season. The data in this study using quantitative data using OLS (Ordinary Least Square) with the classical assumption: multicoloniarity, autocorrelation, heteroscedasticity, and test for normality. The test equipment are using F-test, t test, and R<sup>2</sup>. From the test results of significance (F test) showed that the independent variables simultaneously significant effect on dependent variable with the calculated F value of 7.594314 and 0.007849 probability &lt;0.05. The results of the partial model test (t test) showed that the price of onion variables significantly influencing the production of onion variables with probability 0.0078 &lt;α (0.05) and had a negative impact, with coefficient of -3,148.617. Coefficient of determination on this results is 0.117569. it could be explained that onion production is influenced by variables onion prices by 11.76% while the remaining 88.24% influenced by other variables outside the model. Recomendate : The government needs to control the price that farmers do not lose money when prices fall and can continue cultivating in the next period. So that the onion production is relatively stable.</p><p> </p>

scholarly journals RELEVANSI MANAJERIAL PENDIDIKAN “INDONESIA MENGAJAR” DENGAN KUALITAS PENDIDIKAN DAERAH 3T: STUDI KASUS ROTE NDAO

2018 ◽  
Vol 6 (2) ◽  
pp. 72
Author(s):  
Putri Riswani Halim ◽  
Fauziah Agustina Sa'ban ◽  
Farah Muthia Syifa
Keyword(s):  
Least Square ◽  
Ordinary Least Square ◽  
Depth Interview

Rote Ndao sebagai sebuah kabupaten paling selatan di Indonesia memiliki berbagai keterbatasan dalam mewujudkan pendidikan yang berkualitas. Indonesia Mengajar hadir sebagai gerakan untuk memajukan pendidikan di Rote Ndao. Penelitian ini bertujuan untuk melihat relevansi manajerial pendidikan yang dilakukan Indonesia Mengajar dengan kualitas pendidikan di Rote Ndao. Analisis penelitian ini menggunakan metode campuran atau mix-method anatara kuantitatif dan kualitatif. Metode kuantitatif menggunakan pendekatan ekonometrika dengan model regresi Ordinary Least Square (OLS). Model Ordinary Least Square (OLS) didukung dengan metode kualitatif dengan pendekatan wawancara mendalam atau In-Depth Interview. Hasil penelitian menunjukkan bahwa terdapat relevansi positif antara Indonesia Mengajar dengan kualitas pendidikan daerah 3T khususnya Rote Ndao. Indonesia Mengajar memiliki manajerial pendidikan yang baik dan dapat meningkatkan kualitas pendidikan di Rote Ndao sehingga program serupa dapat diterapkan di daerah 3T lainnya agar ketimpangan pendidikan di Indonesia dapat diatasi.Kata kunci: Rote Ndao, Pendidikan, Indonesia Mengajar, Metode Campuran

scholarly journals PERAMALAN PENERIMAAN BEA CUKAI INDONESIA

2018 ◽  
Vol 2 (1) ◽  
pp. 137
Author(s):  
Yolanda Sari ◽  
Nurlia Fusfita
Keyword(s):  
Regression Model ◽  
Moving Average ◽  
Exponential Smoothing ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Rational Approach ◽  
Ordinary Least Square ◽  
Export Duty ◽  
Double Exponential ◽  
Double Exponential Smoothing

The revenue of customs and excise is very important in APBN. By making accurate estimation, target of revenue can be better determined. In addition, the revenue of customs and excise is also influenced by many external factors that are difficult to predict therefore a rational approach is needed to estimate revenue. This research uses Double Exponential Smoothing, Ordinary Least Square (OLS) model and Moving Average in predicting customs and excise revenue. Data used in this research is secondary data in time coherent pattern. The data includes import duty, export duty and excise obtained from the Directorate General of Customs and excise (DJBC) in the form of annual and quarterly data. This data starts from 2002 to 2016 with out of sample from 2017 to 2019. Some of these models are compared to each other to obtain the best model, and from the best model is also obtained estimating results in 3 years ahead. This study shows that the Double Exponential Smoothing model is better for predicting import duties compared to OLS and Moving Average models, which are models that have the smallest Sum Square Error (SSE) value. While the export and excise duty is best estimated by using OLS model which is shown with coefficient of determination value (R2)  regression model of export duty is 0.8, while the excise regression model has coefficient of determination of 0.9.Keywords:  Customs Estimation, Double Exponential Smoothing, Ordinary Least Square, Moving Average

scholarly journals Analisis faktor-faktor yang mempengaruhi utang luar negeri Indonesia

2019 ◽  
Vol 7 (3) ◽  
pp. 137-146
Author(s):  
Reza Fahlepi ◽  
Syaparuddin Syaparuddin
Keyword(s):  
Current Account ◽  
Budget Deficit ◽  
Foreign Debt ◽  
Multiple Regression Model ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Current Account Balance ◽  
Ordinary Least Square ◽  
The Current Account

The purpose of this study is to (1) see the description of Indonesia's foreign debt, saving-investment gap, current account balance, and the budget deficit for the period 1990-2016. (2) analyze the effect of the saving-investment gap, current account balance, and budget deficit on Indonesia's foreign debt. The method used in this research is descriptive quantitative analysis with multiple regression model analysis using the Ordinary Least Square (OLS) method. The results of this research are the average development of Indonesia's foreign debt is 6.21 percent, the Saving-Investment gap is 12.47 percent, the current account balance is 394.19 percent, and the budget deficit is 60.91 percent. Based on the analysis results, the Saving-Investment gap and budget deficit have a positive and significant effect on foreign debt. In contrast, the current account balance has a negative and insignificant effect on foreign debt, with a coefficient of determination of 85.52 percent. Keywords: Foreign debt, Saving-investment gap, Current account, Budget deficit

scholarly journals INVESTMENT RETURNS ANALYSIS OF EDUCATION IN EAST JAVA

2021 ◽  
Vol 6 (2) ◽  
pp. 235
Author(s):  
Dwi Novi Indayanti ◽  
Lilik Sugiharti
Keyword(s):  
Rural Areas ◽  
Capital Investment ◽  
Least Square ◽  
University Education ◽  
Return To Education ◽  
Level Of Education ◽  
Ordinary Least Square ◽  
Section Data ◽  
Return To Schooling ◽  
Investment Returns

Education is one of the tools in human capital investment because it is considered important in producing an adequate return to schooling. At the East Java Province in 2015 and 2018 the highest education was marked by a difference in the number of each level of education, especially at the tertiary level, which was still relatively low. So, that will be affect return to schooling received by the workforce. This research uses cross section data sourced from SAKERNAS data in 2015 and 2018, with Ordinary Least Square (OLS). The results of OLS in 2015 and 2018 shown if the level of education, age, worked training, worked experience, sex, and location have a significant effect on income. The results of the OLS regression are then used to calculated return to education based on education level, sex, and location. The results shown if the education achieved produce a rate of return that is always increasing at every level of education while return to schooling based on gender is a difference in junior and university education, in rural areas return to schooling at the primary school is higher than in the urban area.Keywords: Gender, Education, Return To Education, LocationJEL: J24, I21

scholarly journals A Study on Impact of Farmer Producer Organisation on Farmers’ Income in Andhra Prdesh

2021 ◽  
pp. 7-18
Author(s):  
R. Vedasri ◽  
R. K. Mishra
Keyword(s):  
Logistic Regression ◽  
Regression Model ◽  
Crop Production ◽  
Least Square ◽  
Ordinary Least Square ◽  
Study Results ◽  
Group Members ◽  
Production Area ◽  
Ordinary Least Square Regression ◽  
The Impact

The present paper gives the information about the impact of Farmer Producer Organisation on farmers income. The data was collected from both the members of FPO and non- members regarding the socio-economic factors and farming details of farmers. Logistic regression which was a binary regression model was used for determining the factors influencing the farmers to join as group members and then ordinary least square regression was estimated to study the impact of FPOs on farmers income by including inverse mills ratio which was calculated in logistic regression model, to remove the selection bias. The results showed that education, distance to market and age are the factors determining the farmers to join as members of FPO. The impact study results showed that group membership, hired labour, crop production area, share of crop sold and market size are the factors that are positively significant and increasing the farmers income.

scholarly journals ANALYSIS OF EFFECT OF EDUCATION LEVEL AND EXPERIENCE LEVEL TO PRODUCTIVITY ACCOUNT EXECUTIVE IN THE SALES DEPARTMENT MNC MEDIA (OKEZONE.COM)

Epigram ◽  
2017 ◽  
Vol 14 (1) ◽  
Author(s):  
Nanda Ekawati
Keyword(s):  
Educational Level ◽  
Work Productivity ◽  
Education Level ◽  
Coefficient Of Determination ◽  
Business Unit ◽  
Experience Level ◽  
Level Of Education ◽  
Independent Variables ◽  
Education Experience

AbstractAccount executive is human resources which seek revenue for the company. Given the importance of the role of account executive, it should be noted also factors that affect productivity such as education level account executive who owned and had experiences. The problem in this research is to determine how much influence the level of education and experience on the productivity of account executives in MNC Media (Okezone.com). The purpose of this study was to analyze whether there is influence between the level of education, experience and productivity account executive. A population of 30 people account executive, used as a sample of 30 people taken from the business unit MNC Media others with the same title. The method used was a questionnaire. The conclusion is obtained no positive and significant influence between variables either jointly or individually after T test and F test Multiple regression analysis has also been done with the coefficient of educational level (X1) of 0.521 which means that every increase of 1 unit variable educational level (X1) it will raise the value of the variable productivity (Y) amounted to 0.521 units assuming other independent variables remain valuable. So is the experience coefficient (X2) of 0.614. The coefficient of determination at variable levels of education and experience together show the result in the amount of 50.6%, which means that the influence exerted by the level of education and experience to work productivity in this study was 50.6%, while 49.4% of them are affected by other factors that are not observed in this study.Key words: effect, education level, experience level, productivity, account executive

scholarly journals Awareness of Employee Compensation and its Effect on Employee Motivation

2020 ◽  
Vol 14 (3) ◽  
pp. 2114-2118
Author(s):  
Ataullah Muneeb ◽  
Ali Ahmad
Keyword(s):  
Employee Motivation ◽  
Public Organizations ◽  
Assessment Method ◽  
Least Square ◽  
Ordinary Least Square ◽  
Financial Benefits ◽  
Study Results ◽  
Private And Public ◽  
The Impact ◽  
A Company

Motivation of the employees plays an essential role to help an organization achieve effectively the objectives in terms of productivity and commitment of its employees. Considering the importance of employees’ motivation, we conducted a research in Nangarhar province of Afghanistan to find whether employees are really affected by the compensation. In other words, what factors can influence the motivation of employees within a company? The data for the study is randomly obtained from 350 employees of distinct private and public organizations through five-likert scale adopted questionnaire. To obtain consistent study results, the ordinary least square an econometric assessment method was used. The results show that rewards have positive and statistically significant impacts on the motivation of employees. Our findings also show that the impact on employee motivation is positive on financial and non-financial benefits. This means that organizations provide their employees with both financial and non-financial benefits, thus strengthening employee motivation. However, the findings also indicate that intrinsic rewards, extrinsic rewards, and job satisfaction have a considerable influence on employee motivation.  Therefore, we strongly recommend both private and public organizations to motivate their employees through compensations.

scholarly journals ANALYSIS OF FACTORS AFFECTING POVERTY IN NORTH SUMATERA PROVINCE (CASE STUDY IN 33 DISTRICT / CITY)

2019 ◽  
Vol 8 (2) ◽  
pp. 69
Author(s):  
Yudistira Avandi ◽  
Setyo Tri Wahyudi
Keyword(s):  
Economic Growth ◽  
Poverty Reduction ◽  
Least Square Method ◽  
Fixed Effect Model ◽  
Negative Influence ◽  
Positive Influence ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Factors Affecting ◽  
Level Of Education

The equitable poverty reduction in North Sumatera became one of the unresolved issues until now. The decreasing of poverty percentage in the last five years in North Sumatera can not represent the level of public welfare. In fact , in 2013, there were 22 out of 33 districts in North Sumatera which have the poverty percentage more than ten percent and known as hardcore poverty. The highest poverty percentage was found in North Nias and Gunung Sitoli by 30.94 %, while the lowest was found in Deli Serdang by 4.71 %. This research stated the problem “How is the influence of the economic growth, level of education, and the minimum regional wages toward the level of poverty in North Sumatera Province? The objective is to analyze the influence of economic growth, the level of education and the minimum wages toward the poor population in North Sumatera Province. This research used 165 samples that spread in 33 districts in North Sumatera from 2009 until 2013 with panel data and using Fixed Effect Model Method.  The result of the Ordinary Least Square Method (LOS) through the multiple linear regretion estimated model showed that the economic growth and the minimum regional wages had negative influence, while the level of education had positive influence toward poverty in North Sumatera. The coefficient of determination (R2) is 0.948157 which means the variable of economic growth, minimum regional wages and level of education can define the poverty in North Sumatera by 94.82 %, and 5.18 % defined by other economic variables outside the model.

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