scholarly journals Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit

Author(s):  
Muslim Muslim ◽  
Andi Nurwanah ◽  
Ratna Sari ◽  
Muhammad Arsyad

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.


2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers


2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Polii Cimberly ◽  
Hendrik Manossoh ◽  
Heince R. N. Wokas

This research aims to examine the effect of tax knowledge and the quality of tax service on motivation in paying income tax. The sample in this research are all individual taxpayers who reside in the district wanea of manado city. The data in this research is using primary data. It was collected by distributing questionnaires directly to individual taxpayers in the district wanea of manado city. The data taken was processed using the multiple linear regression analysis with the help of  SPSS 23. The result indicate that: tax knowledge has positive effect towards motivation in paying income tax. The quality of tax service has positive effect towards motivation in paying income tax. Tax knowledge and the quality of tax service simultaneously have positive effect towards motivation in paying income tax.Keywords: Tax Knowledge, The Quality of Tax Service, Motivation In Paying Income Tax.


2020 ◽  
Vol 1 (1) ◽  
pp. 59-70
Author(s):  
Ellisyah Mindari

Purpose. Formulations of the problem in this research is there any influence leadership style and discipline to employee performance. Design/methodology.  This research was associative. The location of this study addressed at Jalan Sudirman No. 01 KM. 10 Village Cambai District of Cambai Prabumulih zip code 31141. The sample in this study as many as 50 people, with saturated Sampling analysis techniques. The data used are primary data. Data were collected through questionnaires. Analysis of the data used is the qualitative and quantitative analysis. Techniques using multiple linear regression analysis, F test (simultaneous) and t test (partial). Finding. Results of the testing that has been done from this study indicate that the multiple linear regression calculation results obtained Y = 1.881 + 0,391X1 + 0,354X2, for the F test obtained Fhitung (9.175)> F table (3.20), meaning that there is influence leadership style and discipline work on employee performance SDOs Cambai Prabumulih, for the t test of leadership style variable (X1) obtained t (4.333)> t table (2.011), meaning that the leadership style partially influence on employee performance. T test variable work discipline (X2) obtained t (2.545)> t table (2.011), meaning that the work discipline partially influence on employee performance.  


2020 ◽  
Vol 1 (2) ◽  
pp. 155-167
Author(s):  
Iga Kumalasari ◽  
Mursalim Mursalim ◽  
Muh. Su'un

Auditor berwenang melakukan pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan Wajib Pajak dan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif analisis. Populasi dalam penelitian ini adalah Kantor Pajak yang ada di kota Makassar yaitu Kantor Wilayah DJP Sulawesi Selatan, Barat, Tenggara dan Kantor Pelayanan Pajak Madya Makassar. Penentuan sampel penelitian berdasarkan metode teknik sensus dengan jumlah sampel sebanyak 60. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan dengan metode kuesioner. Analisis data menggunakan analisis regresi linier berganda untuk hipotesis Pengetahuan, Pengalaman, dan Profesionalisme. Hasil penelitian dengan analisis regresi linier bergandamenunjukkan bahwa Pengetahuan dan Profesionalisme berpengaruh positif terhadap kualitas audit dan Pengalaman tidak berpengaruh terhadap kualitas audit. The auditor has the authority to conduct audits to test compliance and tax obligations of tax payers and for other purposes in implementing the provisions of tax laws and regulations. This research is a quantitative research with a descriptive analytic approach. The population in this research is a Tax Office located in Makassar City which is South, West, Southeast Sulawesi Regional Tax Office of Directorate General of Taxesand Makassar Medium Tax Office. The determination of the research sample was based on the census technique method with a total sample size of 60. Data analysis is using that used in this study is primary data which gathered with questionnaire method. The data analysis used multiple linear regression analysis for the Knowledge, Experience, and Profesionalism hypothesis. The results of the study with multiple linear regression analysis shows that Knowledge and Profesionalism have a positive effect on Audit Quality and Experience have no effect on Audit Quality.


2020 ◽  
Vol 9 (2) ◽  
pp. 52-62
Author(s):  
Hanifah Rosa ◽  
Zulgani Zulgani ◽  
Etik Emiyati

The purpose of this study is to determine the factors that influence the production of oil palm farmer groups in Purwodadi Village, Tebing Tinggi District, Tanjung Jabung Timur Regency. The data used in this study are primary data obtained utilizing field research sourced from oil palm farmers in Purwodadi Village, Tebing Tinggi District, Tanjung Jabung Barat Regency as samples. The sampling method used in this study is random sampling. The data were analyzed using descriptive and quantitative analysis methods, using multiple linear regression analysis tools. The results of the study found that the socio-economic characteristics of oil palm farmers in Purwodadi Village were based on gender, education level, work experience, number of workers, land area, capital, and coconut production. palm. The results of the data using multiple linear regression to calculate the oil palm production of farmer groups in Purwodadi Village which is influenced by the variable Capital with a coefficient of 0.420714, the variable of land area with a coefficient of 0.903379, and the variable of Labor with a coefficient of 0.255833 at the 95% confidence level has a positive effect and farmer groups in Purwodadi Village are significant for palm oil production if each variable is added. Keywords: Production, Charactiristics of oil palm farmers


2020 ◽  
Vol 12 (2) ◽  
pp. 105-113
Author(s):  
Besti Lilyana

Damri Lampung Public Company is a company located on Jalan Captain Abdul Haq No.  28, Bandar Lampung which was established as a Public Transportation Bus company within the City and between Cities or Provinces.  In Damri Lampung Public Company, several problems occur including: lack of motivation, personal character problems, self-concept problems, lack of knowledge and skills.  The aim of this research is to determine the effect of Competency and Work experience simultaneously and partially on the Quality of HR. With a total of 118 respondents, this research uses multiple linear regression analysis methods. To determine the effect of the independent variable partially on the dependent variable, the t test is used.  Whereas to determine the effect of the dependent variable simultaneously, the F-test is used. The analysis technique uses SPSS 16.0.  The results of multiple linear regression analysis show that the t-count is 1.768 while the F-test show a value of 105.349 with the R square value in this research is 0.647 or 64.7%.  The results of this research indicate that competency and work experience have a significant effect on the quality of human resources. Keywords: Competencies, Work Experience, Human Resources Quality   Perusahaan Umum Damri Lampung merupakan perusahaan yang berlokasi di jalan Kapten Abdul Haq No. 28, Bandar Lampung  didirikan sebagai  perusahaan  Bus Angkutan Umum dalam Kota dan antar Kota atau Provinsi. Di Perusahaan Umum Damri Lampung terjadi beberapa permasalahan diantaranya: motivasi yang kurang, masalah karakter pribadi, masalah konsep diri, minimnya pengetahuan dan keterampilan yang kurang. Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompetensi dan Pengalaman kerja secara simultan dan parsial terhadap Kualitas SDM. Dengan jumlah responden sebanyak 118 orang karyawan. Penelitian ini menggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial, digunakan uji t. Sedangkan untuk mengetahui pengaruh variabel dependen secara simultan, digunakan uji-F. Analisis menggunakan SPSS 16.0,. Hasil analisis regresi linier berganda diperoleh bahwa t-hitung adalah 1,768 sedangkan uji-F diperoleh nilai sebesar 105,349 dengan nilai R square pada penelitian ini adalah 0,647 atau 64,7 %. Hasil penelitian ini menunjukkan bahwa Kompetensi dan Pengalaman kerja berpengaruh signifikan terhadap Kualitas SDM. Kata kunci: Kompetensi, Pengalaman Kerja, Kualitas SDM


2020 ◽  
Vol 4 (2) ◽  
pp. 312
Author(s):  
Mustika Mustika ◽  
Muhammad Amali

This research aims to find out how much motivation and work experience influence on employee productivity, the population in this study is all employees on cv. Citra Proteksindo Jambi City. Data analysis using multiple linear regression analysis, T test, F test, R². The results of the study show that Motivation and Work experience simultaneously affect employee productivity, and partially motivation has no effect on employee productivity while work experience affects employee productivity. 


2018 ◽  
Author(s):  
Rosnaini Daga

The Influence of Knowledge and Attitudes towards consumer decisions and using jewelry agate (2015). The purpose of this study is to know and analyze the influence of Knowledge and Attitudes toward consumer decisions in choosing gems jewelry. Analysis method used in this research is the validity test, reliability test, qualitative descriptive analysis, multiple linear regression analysis, T test, F test, and coefficient of determination analysis. Based on the results of multiple linear regression analysis has been done data analysis on the influence of Knowledge and Attitudes toward Consumer decisions in choosing jewelry agate. The results of data analysis indicate a positive influence between the background Knowledge and Attitudes toward Consumer decisions in choosing jewelry agate. While through partial hypothesis testing (t test) shows that Knowledge and Attitudes have a significant effect on consumer decisions in choosing jewelry agate.


2019 ◽  
Vol 3 (2) ◽  
pp. 439
Author(s):  
Suwarto Suwarto ◽  
Risa Anggraini

This research is motivated by customer satisfaction which is a customer action to save. The purpose of this study was to determine the ef ect of location, quality of savings products, service quality on customer satisfaction. In this study using primary data collected by explanatory research methods and sample collection techniques in the form of accidental sampling of BMT customers Adzkiyah Khidmatul Ummah using a questionnaire with a likert skla in BMT Adzkiyah Khidmatul Ummah in Metro City. Testing the instrument requirements used include validity, reliability testing. Requirements analysis using normality test, linearity test, homogeneity test. And analysis tools using multiple linear regression with partial test (t test), simultaneous test (f test), coef icient of determination test (R2). As testing requirements analysis and hypothesis testing. Based on the results of research using multiple linear regression analysis obtained location influences customer satisfaction, the quality of savings products does not af ect customer satisfaction, and service quality influences customer satisfaction.


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