Analisis Faktor-Faktor yang Mempengaruhi Akuntan Beregister Berprofesi Sebagai Akuntan Publik

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Neneng Salmiah ◽  
Arista Natia Afriany
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Occupational Risk ◽  
Primary Data ◽  
Public Accounting ◽  
Independent Variables ◽  
Quantitative Data Analysis ◽  
Scale Data ◽  
Selection Of ◽  
Public Accountant

This research aimed at empirically testing of the factors that affect the registered accountant as members of IAI in Pekanbaru worked as a public accountant that focused to test the effect of the USAP cost, USAP process and occupational risk with variable electoral career as a public accountant. USAP cost, USAP process and occupational risk variables are as independent variables, associated with various assumptions. This research had 45 samples and used purposive sampling as the technique. Located on Pekanbaru area and using primary data. The data method is by spreading some questionnaires. Measurements of variables performed with Likert scale. Data analysis was conducted through quantitative analysis. Quantitative data analysis was performed by multiple regression analysis and hypothesis testing was done by t-test. The results obtained show that the USAP process and occupational risk significantly influence the selection of a career as a public accountant, USAP cost influence on elections as a public accounting career, but the effect is not significant. Overall USAP cost, USAP process and occupational risk jointly significant effect on elections to the selection of a career as a public accountant.

scholarly journals Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant

2020 ◽  
Vol 8 (1) ◽  
pp. 19-26
Author(s):  
Fu'at Hasim ◽  
Novi Darmayanti ◽  
Alfian Manaf Dientri
Keyword(s):  
Social Values ◽  
Accounting Students ◽  
Primary Data ◽  
Public Accounting ◽  
Career Selection ◽  
Initial Stage ◽  
College Career ◽  
Career Options ◽  
Selection Of ◽  
Public Accountant

The selection of a career for students of accounting was the initial stage of the establishment of a career. After completion of the period of study College, career options for graduates in accounting not addressed only on the accounting profession but there were also other options for a career. There were several factors that affect students' career selection accounting for a career in public accounting. A sample of 115 students accounting for UNISDA and UNISLA. Methods of analysis used was logistic regression with SPSS version 22. The type of data being used was the primary data obtained from the questionnaire respondents. From the results of testing hypotheses obtained that the factors of financial rewards and social values significantly influential partially against the interest of the students in the choosing a career as a public accountant.

scholarly journals PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR

EkoPreneur ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 202
Author(s):  
Rindy Wulandari ◽  
Eka Rima Prasetya
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Simultaneous Application ◽  
Accounting Firm ◽  
The Public ◽  
Independent Variables ◽  
Regression Methods ◽  
Survey Technique

The purpose of this study to determine the effect of the application of information technology and professionalism on auditor performance. The independent variables in this study are information technology and professionalism and auditor performance as the dependent variable. The population in this study were auditors who worked at the Public Accounting Firm (KAP) in the area of West Jakarta, amounting to 35 auditors. The data used in this study are primary data. The technique used in data collection is the survey technique by distributing questionnaires to auditors. Data analysis was performed using multiple linear regression methods and hypothesis testing with t test and F test. The conclusions of the study show that: 1) Information Technology influences Auditor Performance; 2) Professionalism influences Auditor Performance; 3) Simultaneous application of Information Technology and Professionalism influences Auditor Performance. Keywords: Information Technology, Professionalism, Auditor Performance 

scholarly journals THE EFFECTIVENESS OF HAJJ RITUAL GUIDANCE SERVICES BY THE MINISTRY OF RELIGIOUS AFFAIRS ON EASTERN INDONESIA

Al-Qalam ◽  
2020 ◽  
Vol 26 (1) ◽  
pp. 191
Author(s):  
St. Arafah
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Quantitative Methods ◽  
Management Planning ◽  
Guidance Services ◽  
Four Dimensions ◽  
Eastern Indonesia ◽  
Quantitative Data Analysis ◽  
Estimated Error ◽  
Selection Of

<p>The main goal to pilgrimage is to achieve the predicate <em>haji mabrur</em> (a pilgrim that completely undergoes the rituals and principles) through its rituals. The Ministry of Religion, specifically the Office of Religious Affairs as the vanguard, has duties and fuctions one of which is to provide Hajj ritual guidance services to prospective pilgrims. This study aimed to determine the level of effectiveness of Hajj ritual guidance services at the Ministry of Religion in Eastern Indonesia, by measuring four dimensions broken down into six indicators namely managerial (committee and supervisor), management (planning and implementation), programs (ritual guidance material) hajj), and facilities and infrastructure. This study used quantitative methods, by distributing questionnaires to 900 respondents in 14 cities in Eastern Indonesia, using the Slovin formula with an estimated error of 0.03. The selection of cities was carried out randomly including Balikpapan, Tarakan, Makassar, Palopo, Parepare, Ternate, Tidore, Gorontalo, Kotamubagu, Kendari, Bau-Bau, Ambon, Tual, and Jayapura. Quantitative data analysis used the liker scale (1-4), and the data were analyzed descriptively. The results showed that the effectiveness of the pilgrimage guidance services at the Ministry of Religion in Eastern Indonesia with a total index was; 3.55 or categorized as "very effective", which were committee indicators (3.54) supervisors (3.47), (3.27) entire planning (3.32), services (3.26), program indicators / guidance materials (3.37), and indicators of facilities and infrastructure (3.34). Hajj ritual services at the Ministry of Religion need to be conducted sustainably through practices for all prospective pilgrims. In addition, The instructor  need to be trained better to improve in the mastery of the Hajj rituals, as well as the maintenance of regulations and facilities and infrastructure required in the Hajj ritual services.</p>

scholarly journals Pengaruh Program Layanan Jemput Maslahah Terhadap Intensitas Penggunaan Tabungan Mudharabah

2020 ◽  
Vol 1 (1) ◽  
pp. 214-224
Author(s):  
Nisa Fajriati Nurfaridah
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Positive Influence ◽  
Primary Data ◽  
Analysis Method ◽  
Descriptive Data ◽  
Customer Needs ◽  
Data Analysis Method ◽  
Quantitative Data Analysis ◽  
Analyze Data

Program Layanan Jemput Maslahah is a service provided by BJB Syariah Bank to meet customer needs by visiting customers directly to accommodate customers' transaction needs quickly and easily. This research is an evaluation of a program issued by BJB Syariah Bank. This study aims to analyze the effect of the program layanan jemput maslahah, satisfaction and trust as a mediating variable on the intensity of the use of mudharabah savings. In this study the population consisted of customers in two Bank BJB Syariah Sub-Branch Offices spread across the Regency of Bandung. The samples used in this study were 125 customers of the Syariah BJB Bank in Bandung Regency. The data used is primary data in the form of a closed questionnaire. The data analysis method used is descriptive data analysis and quantitative data analysis. The tool used to analyze data in research is SmartPLS 2.0. The results of this study indicate that Layanan Jemput Maslahah has a positive influence on the Intensity of the Use of Mudharabah Savings and Satisfaction and Trust can positively mediate between Layanan Jemput Maslahah and the Intensity of the Use of Mudharabah Savings.

scholarly journals Pengaruh Program Layanan Jemput Maslahah Terhadap Intensitas Penggunaan Tabungan Mudharabah

2020 ◽  
Vol 1 (1) ◽  
pp. 214-224
Author(s):  
Nisa Fajriati Nurfaridah
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Positive Influence ◽  
Primary Data ◽  
Analysis Method ◽  
Descriptive Data ◽  
Customer Needs ◽  
Data Analysis Method ◽  
Quantitative Data Analysis ◽  
Analyze Data

Program Layanan Jemput Maslahah is a service provided by BJB Syariah Bank to meet customer needs by visiting customers directly to accommodate customers' transaction needs quickly and easily. This research is an evaluation of a program issued by BJB Syariah Bank. This study aims to analyze the effect of the program layanan jemput maslahah, satisfaction and trust as a mediating variable on the intensity of the use of mudharabah savings. In this study the population consisted of customers in two Bank BJB Syariah Sub-Branch Offices spread across the Regency of Bandung. The samples used in this study were 125 customers of the Syariah BJB Bank in Bandung Regency. The data used is primary data in the form of a closed questionnaire. The data analysis method used is descriptive data analysis and quantitative data analysis. The tool used to analyze data in research is SmartPLS 2.0. The results of this study indicate that Layanan Jemput Maslahah has a positive influence on the Intensity of the Use of Mudharabah Savings and Satisfaction and Trust can positively mediate between Layanan Jemput Maslahah and the Intensity of the Use of Mudharabah Savings.

scholarly journals PENGARUH PENDAPATAN PAJAK KENDARAAN BERMOTOR TERHADAP PENDAPATAN ASLI DAERAH DI MERAUKE

2018 ◽  
Vol 1 (1) ◽  
pp. 27-43
Author(s):  
Marthen A I Hahumury
Keyword(s):  
Data Analysis ◽  
Quantitative Data ◽  
Motor Vehicle ◽  
Tax Revenue ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Tax Revenues ◽  
Quantitative Data Analysis ◽  
Simple Regression Analysis ◽  
Simple Regression

Effect of Motor Vehicle Tax Revenues on Regional Original Revenues in Merauke This study aims to analyze the effect of motor vehicle tax revenue on regional original income in Merauke by using quantitative data analysis with data analysis techniques used namely simple regression analysis to analyze the influence between independent variables (X) on the dependent variable (Y) with the help of ibm programs. Based on the results of data analysis and hypothesis testing described in the previous chapters, it is concluded that motor vehicle tax has an effect on and significant on regional original income, which means that there is an increase in motorized vehicle tax revenues that have a direct impact on increasing regional original income in Merauke.   Keywords:  Effect Influence, Income of Motorized Taxes on Regional Original Revenues in  Merauke

scholarly journals PENGARUH KEPEMILIKAN PUBLIK, PERTUMBUHAN PERUSAHAAN, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP PENGGANTIAN AUDITOR

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Michelle Kristian
Keyword(s):  
Logistic Regression ◽  
Data Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Public Ownership ◽  
Independent Variables ◽  
Selection Of ◽  
Public Accountant

The issue of auditor’s independence is the main cause why the company is required to conduct mandatory penggantian auditor. Various questions arise when there are companies that perform voluntary penggantian auditor, the change of auditors outside thePeraturan Menteri Keuangan No. 17/PMK.01/2008. The purpose of this study is to test the effect of public ownership, company’s growth, and public accountant firm’s size towards penggantian auditor. The object of this study is Kompas100 Index company for period 2011-2013. Selection of the sample is determined based on purposive sampling method. The sample used in the study are 34 companies that are successively entered Kompas100 Index period 2011-2013 except for the financial sector, presenting financial statements in Indonesian Rupiah, has assets increased from year to year, and contains all data related to all variables. The data used in this study are secondary data, the annual financial statements audited by an independent auditor. Data analysis method used is logistic regression, as the dependent variable is non-metric and the independent variables are mixture of metric and non-metric. The results of this study are (1) public ownership does not affect penggantian auditor significantly, (2) company’s growth does not affect penggantian auditor significantly, (3) public accountant firm’s size does not affect penggantian auditor significantly, (4) public ownership, company’s growth, and public accountant firm’s size simultaneously do not affect penggantian auditor significantly.

scholarly journals Psychoeducational support group to the resilience of caregivers of chronic kidney disease patients undergoing hemodialysis

2020 ◽  
Vol 5 (1) ◽  
pp. 89
Author(s):  
Nadya Ariyani Hasanah Nuriyyatiningrum ◽  
Ahmad Gimmy Prathama Siswadi ◽  
Achmad Djunaidi ◽  
Quadri Mojeed Akorede
Keyword(s):  
Chronic Kidney Disease ◽  
Data Analysis ◽  
Kidney Disease ◽  
Support Groups ◽  
Support Group ◽  
Quantitative Data ◽  
Primary Data ◽  
P Value ◽  
Primary Data Analysis ◽  
Quantitative Data Analysis

Making a resilient caregiver is important; in addition to lack of preparation, they are not adequately supported. Psychoeducational support groups can provide the necessary education about the conditions they are about to confront and create the sources of social support that will enable and fortify them when dealing with difficult conditions. This research aimed to understand the effect of a psychoeducational support group on caregivers' resilience of chronic kidney disease patients undergoing hemo­dialysis. Five subjects were used in this case study, which employed mixed methods using a concurrent embedded strategy that used primary quantitative data. The qualitative data analysis used thematic analysis, while the quantitative data analysis used Wilcox signed ranks test. Quantitative data analysis showed a p-value of 0.892, which led the researcher to conclude no differences between the pre and post resilience scores. Qualitative primary data analysis revealed that psychoeducational support group has a positive effect on caregivers’ resilience. Besides, this research discovered that a psychoeducational support group can significantly increase the per­ception of caring ability and ameliorate the difficulties in taking care of patients.

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