scholarly journals TEKNIK AUDIT INVESTIGATIF, PENGALAMAN DAN PROFESIONALISME AUDITOR PADA PENGUNGKAPAN KECURANGAN : KECERDASAN SPIRITUAL SEBAGAI PEMODERASI

2020 ◽  
Vol 1 (1) ◽  
pp. 150-169
Author(s):  
Dinda Larasati ◽  
Andreas ◽  
Rofika
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Analysis Techniques ◽  
Data Processing Software ◽  
Processing Software

This study aims to determine the effect of investigative audit techniques, auditor experience and auditor professionalism on the disclosure of fraud with spiritual intelligence as a moderating variable. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 60 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using the Statistical Product and Service Solution (SPSS) data processing software version 17.0 for windowS. The results of this study indicate that investigative audit techniques have a significant effect on disclosure of fraud. While the auditor's experience and auditor professionalism have no effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence can moderate investigative audit techniques, auditor experience and auditor professionalism on disclosure of fraud

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

2019 ◽  
Vol 28 (2) ◽  
pp. 1377
Author(s):  
Ni Putu Laksmi Gayatri ◽  
Ni Gst. Putu Wirawati
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Learning Behavior ◽  
Behavior Understanding ◽  
Analysis Technique

This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distributed to respondents. The respondents of this study were regular afternoon students of the 2015 accounting department of the Faculty of Economics and Business, Udayana University. The number of samples obtained was 65 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior have positive and statistically significant effects on the understanding of accounting. This means that the better the intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior, the better the understanding of accounting. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

scholarly journals ANALISIS PENGARUH LINGKUNGAN KERJA DAN FASILITAS KERJA TERHADAP KINERJA KARYAWAN PT.TELKOM CABANG MERAUKE

2019 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Maria Kaok
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Analysis Techniques

The purpose of this study was to analyze the influence of the work environment and work facilities on the performance of the employees of PT. Telkom (Engineering Section) Merauke Branch. With data analysis techniques using multiple linear regression analysis and t-test results of 3.567 for X1 variables (work environment) and X2 variables (work facilities) 2.16 and f-test 12.724. The conclusion of this research is that by paying attention to the work environment and adding work facilities it will have a good impact on employee performance.

scholarly journals Dampak Kemampuan dan Pengalaman Kerja terhadap Kinerja Karyawan

2019 ◽  
Vol 1 (1) ◽  
pp. 131-142
Author(s):  
Ahmad Sumitra ◽  
Deni Muhammad Danial ◽  
Eryy Sunarya
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Work Experience ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Study Data ◽  
Coefficient Of Determination ◽  
Literature Study ◽  
Analysis Techniques

This study aims to determine the effect of Ability (Variable X1) and Work Experience (Variable X2) on employee performance. The method used in this study is using descriptive methods and associative methods. Data collection techniques conducted by researchers in this study are through observation, questionnaire interviews, documentation and literature study. Data analysis techniques start from the compilation of data, tabulation of data up to the testing phase. Based on the results of the calculation of the study of multiple linear regression analysis. The coefficient of determination (R2) can be obtained from the capability variable (X1) and work experience (X2) affects 89.8% (0.898) on employee performance (Y), the remaining 10.2% is influenced by other factors outside the research this. Conclusions, abilities and work experience have an impact on employee performance Keywords: Ability, Work Experience, Employee Performance.

scholarly journals Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

scholarly journals PENGARUH PRESTASI KERJA DAN SENIORITAS TERHADAP PROMOSI JABATAN PADA PT. BANK BENGKULU CABANG UTAMA

2020 ◽  
Vol 25 (3) ◽  
pp. 227-240
Author(s):  
Meilaty Finthariasari ◽  
Desi Purnama Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Work Performance ◽  
Sampling Method ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Response Analysis ◽  
Analysis Techniques ◽  
Low Performance

This study studies any factors that can improve the low performance of employees either partially or simultaneously. There are several factors that will be discussed in this study, discussed work Performance (X1), and seniority (X2). The object of this research is the company employees of PT Bank Bengkulu Cabang Utama, which gathered 60 people. The sampling method in this study is total sampling by taking an object or participating to take a sample. In this research the authors use the method of data collection by observation and questionnaires. There are several data analysis techniques used in this study, including using the instrument test, classic assumption test, respondent response analysis, multiple linear regression analysis, determinant coefficient, and also hypothesis testing. From the results of tests that have been carried out it can be concluded that the work performance reward and seniority variables have a partial or simultaneous effect on employee performance at PT Bank Bengkulu Cabang Utama.

scholarly journals PENGARUH FRAUD DIAMOND THEORY TERHADAP KECURANGAN (FRAUD) PADA KOPERASI KREDIT PINTU AIR

2021 ◽  
Vol 5 (1) ◽  
pp. 56-67
Author(s):  
Paulus Libu Lamawitak ◽  
Emilianus Eo Kutu Goo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Analysis Techniques ◽  
Normality Test ◽  
Instrument Reliability

This study aims to determine the effect of partial financial target, ineffective monitoring, and capability for fraud. The data of this study were obtained from questionnaires. This research includes quantitatives research. The population of this study is 100 employees who work at the Sluice Credit Cooperative and the sample determination technique uses the slovin formula. The number of respondents in this study were 50 employees. The instrument reliability test includes the validity and reliability test, the classic assumption test includes the normality test, the heterokedasticity test and the multicollinearity test. Data analysis techniques using multiple linear regression analysis with hypothesis testing (t test). The results showed that the (1) financial target had a significant effect on fraud with a significant value of 0,003 < 0,05 (2) ineffective monitoring has a significant effect on fraud with a significant value of 0,002 < 0,05; (3) capability has a significant effect on fraud with a significance value of 0,000 < 0,005.

scholarly journals ANALISIS PENGARUH PENGANGGURAN DAN INFLASI TERHADAP KEMISKINAN DI SUMATERA UTARA TAHUN 2009-2017

2020 ◽  
pp. 202-208
Author(s):  
Vania Grace Sianturi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Technique

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.

scholarly journals Faktor Yang Mempengaruhi Kenaikan dan Penuruna Sisa Hasil Usaha (SHU) Koperasi Syariah

2017 ◽  
Vol 4 (12) ◽  
pp. 937
Author(s):  
Farokhah Muzayinatun Niswah ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Balance Sheet ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.

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