THE INFLUENCE OF THE COMPETENCY, INDEPENDENCY, AND PROFESION ETHIC TO QUALITY OF AUDIT RESULT (The Case Study on Inspectorate General of Agriculture Republic of Indonesia)

The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.

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Kajian SCL, CL dan CBL terhadap Pemahaman Mahasiswa dalam Pembelajaran Statistik

JUSIE (Jurnal Sosial dan Ilmu Ekonomi) ◽

10.36665/jusie.v3i01.157 ◽

2019 ◽

Vol 3 (01) ◽

pp. 53-60

Author(s):

Eliza Eliza

Keyword(s):

Statistical Learning ◽

Significant Influence ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Quality Of Education ◽

Director General ◽

Technological Advancement ◽

Access Information

The development of the era that is accompanied also by the progress of technology becomes a benchmark to realize the quality of the education system is increasing. The commitment and necessity in improving the quality of education is very important, especially to overcome the phenomenon of the decrease of the quality of education itself which can be seen from the past learning method, where the students only listen to the material explanation from the lecturer and only to understand the lecturer's explanation and make notes. In this era of globalization and technological advancement so fast and sophisticated as it is today that information and knowledge spread quickly and cheaply. This causes everyone to access information and learn knowledge in an easy way. HEALTS issued by the Director General of Higher Education provides a mandate, one of which is the application of SCL principles in the learning process. There are various learning methods for SCL, two of which are CBL and CL. The purpose of this study is to further examine the effect of SCL, CL, and CBL on student understanding in statistical learning. The population of this research is UPI YPTK students with purposive sampling sampling technique. The method of analysis of this study using multiple linear regression analysis. Based on the results obtained, that SCL and CBL have no significant influence, whereas CL has a significant influence on students' understanding in statistical learning. In the future, SCL and CBL methods can contribute greatly in learning especially to students.

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Pengaruh Kualitas Pelayanan, Citra Merek dan Getok Tular terhadap Keputusan Pembelian Jasa

Reviu Akuntansi, Manajemen, dan Bisnis ◽

10.35912/rambis.v1i1.400 ◽

2021 ◽

Vol 1 (1) ◽

pp. 1-8

Author(s):

Dewi Kurniasih ◽

◽

Elizabeth Elizabeth ◽

Keyword(s):

Brand Image ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Simple Random Sampling ◽

Multiple Linear Regression Analysis ◽

Test Reliability ◽

Coefficient Of Determination ◽

Purchase Decisions ◽

Normality Test

Abstract Purpose: This study aimed to analyze the effect of service quality, brand image and word of mouth on service purchase decisions. Research methodology: This type of research was descriptive. The population used in this study were all customers at Lion Parcel Kreo Branch, totaling 2,089 customers from July 2019 to September 2019. The sample used was 100 respondents, with the sampling method using probability sampling with a simple random sampling technique. Data were collected using a questionnaire and then the data were further analyzed using SPSS (Statistical Product and Service Solutions) version 20. Data analysis was performed on the Validity Test, Reliability Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test), Correlation, Test Hypothesis (t test and F test), Coefficient of Determination and Multiple Linear Regression Analysis. Results: The results showed that, the quality of service, brand image and impact on the purchase decision of services.

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PENGARUH KONFLIK KERJA KELUARGA DAN MOTIVASI KERJA TERHADAP STRES KERJA PADA PERAWAT RUMAH SAKIT WULAN WINDY MEDAN

Jurnal Bisnis Dan Kajian Strategi Manajemen ◽

10.35308/jbkan.v3i2.1377 ◽

2019 ◽

Vol 3 (2) ◽

Author(s):

Muhammad Yalzamul Insan

Keyword(s):

Job Stress ◽

Significant Influence ◽

Family Conflict ◽

Work Motivation ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Organizational Interventions ◽

Study Interval ◽

Interaction Test

Every staff are stressed at work. Organizational interventions were more effective if they improve management including the organization must be paid attention to all nurse. Nurses’ job stress is one of the factors which influence competitiveness among hospitals. Some factors which directly influence nurses’ job stress are the level of work to family conflict, and work motivation. The objective of this research was to find out and to analyze the influence of work to family conflict and motivation on nurses’ job stress at Wulan Windi Hospital. The research used descriptive quantitative and explanatory research method. The population was 54 nurses at Wulan Windi Hospital, and 43 of them were used as the samples, taken by using purposive sampling technique. The number of samples was based on the criteria: the respondents had been married and had children. The data were gathered by conducting interviews, questionnaires, and documentary study. Interval scale was used for measuring scales and the data were analyzed by using multiple linear regression analysis, while residual test and interaction test were used for moderating variable. The result of the research, in the first hypothesis, showed that, partially, work to family conflict had positive but significant influence on nurse’ job stress . The result of the second hypothesis showed that, partially, motivation had negative and significant influence on nurses’ job stress. The result of the third hypothesis showed that work to family conflict and motivation had significant influence on nurses’ job stress. Keywords: Work to Family Conflict, Work Motivation, Nurses’ Job Stress

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ANALYSIS QUALITY OF HUMAN RESOURCES, WORK PROFESSIONALISM, AND COMMUNICATION AS SUPPORTING FACTORS FOR IMPROVING PERFORMANCE OF AVIATION TRAINING CENTER

JURNAL PENELITIAN DAN KARYA ILMIAH ◽

10.33592/pelita.vol10.iss1.96 ◽

2020 ◽

Vol 10 (1) ◽

pp. 1-12

Author(s):

Agus Iwan Mulyanto

Keyword(s):

Human Resources ◽

Employee Performance ◽

Linear Regression Analysis ◽

Simple Random Sampling ◽

Multiple Linear Regression Analysis ◽

Research Approach ◽

Training Center ◽

Aviation Training ◽

Education And Employment

The quality of human resources, work professionalism, communication has an influence on the performance of education and employment center employees in airlines both partially and simultaneously. The research approach used in this study is a quantitative approach. The aviation training center population was 79 employees and 75 people were taken as respondents with the sampling method used was simple random sampling or simple random samples. The method of data analysis uses multiple linear regression analysis. The results of testing and analysis conducted stated that the quality of human resources has a positive and significant effect on employee performance, work professionalism has a positive and significant effect on employee performance and communication has a positive and significant effect on employee performance. Simultaneously the quality of human resources, work professionalism, and communication support employee performance.

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Contribution of Naturalist Intelligence and Learning Participation toward Students’ Knowledge Competence in Science

International Journal of Elementary Education ◽

10.23887/ijee.v4i3.26298 ◽

2020 ◽

Vol 4 (3) ◽

pp. 366

Author(s):

Ni Made Karisma Yulianti ◽

I Gusti Agung Oka Negara ◽

I Wayan Sujana

Keyword(s):

Significant Influence ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Fourth Grade ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Science Knowledge ◽

School Students ◽

Ex Post ◽

Fourth Grade Students

Science competence of students continues to develop because it is influenced by factors of intelligence and participation. Lack of understanding of the importance of student participation in obtaining more optimal learning outcomes is no longer one of the priority factors, so students tend to feel lazy, and find it difficult to express opinions which cause the competence of science knowledge does not increase. This study aimed to analyze the significant effect of naturalist ability on the competence of science knowledge, the significant effect of learning participation on the competence of science knowledge, and the significant effect together of naturalist ability and learning participation on the competence of science knowledge of fourth grade students. This type of research is ex-post facto. The population in this study were all fourth-grade students, amounting to 490 students. The sample was determined by proportional random sampling technique and obtained a total sample of 214 people. Naturalist ability data collection and learning participation were obtained by distributing questionnaires and competence in science knowledge was obtained by recording documents. The data analysis technique used was multiple linear regression analysis. The results showed that there was a significant effect of naturalist ability on the competence of science knowledge with a contribution of 12.68%, there was a significant influence of learning participation on the competence of science knowledge with a contribution of 35.44%, and there was a significant influence on naturalist ability and learning participation. to the competence of science knowledge with a contribution of 48.12%. Based on the results of the study, it can be concluded that naturalist abilities and learning participation contribute to the competence of science knowledge of fourth grade elementary school students

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DETERMINAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA SEMARANG

KRISNA Kumpulan Riset Akuntansi ◽

10.22225/kr.11.2.1154.190-196 ◽

2020 ◽

Vol 11 (2) ◽

pp. 190-196

Author(s):

Retno Astuti Ningrum ◽

Amir Hidayatulloh

Keyword(s):

Quantitative Research ◽

Motor Vehicle ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Techniques ◽

Convenience Sampling ◽

Tax Corruption ◽

The City

This type of research is quantitative research. The population in this research is a motor vehicle taxpayer. Meanwhile, the sample in this study is a motor vehicle taxpayer in the city of Semarang. The sampling technique in this research used convience sampling. Respondents in this research amounted to 100 respondents. Data collection techniques in research using questionnaires given directly to respondents. Respondents in this study were dominated by male (58 respondents). Whereas female respondents amounted 42 respondents. The analysis techniques in this research used multiple linear regression analysis, with SPSS tools. This study obtained results that perseptions of tax corruption and service quality of tax officers affect taxpayer compliance. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah wajib pajak kendaraan bermotor. Sedangkan, sampel dalam penelitian ini adalah wajib pajak kendaraan bermotor yang berada di Kota Semarang. Teknik pengambilan sampel dalam penelitian ini menggunakan convenience sampling. Responden dalam penelitian ini berjumlah 100 responden. Teknik pengumpulan data dalam penelitian menggunakan kuesioner yang diberikan langsung kepada responden. Responden dalam penelitian ini didominasi oleh laki-laki (58 responden). Sedangkan responden berjenis kelamin perempuan berjumlah 42 responden. Teknik analisis dalam penelitian ini menggunakan analisis regresi linear berganda, dengan alat SPSS. Penelitian ini memperoleh hasil bahwa persepsi korupsi pajak dan kualitas pelayanan petugas pajak berpengaruh terhadap kepatuhan wajib pajak.

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ANALISIS WILLINGNESS TO PAY DAN PENGARUH VARIABEL PENDAPATAN, JUMLAH TANGGUNGAN RUMAH TANGGA, USIA, AKSES KE SEKOLAH TERHADAP PEMILIHAN SERTA PENGEMBANGAN STRATEGI PENGELOLAAN SEKOLAH

Business and Finance Journal ◽

10.33086/bfj.v6i1.1981 ◽

2021 ◽

Vol 6 (1) ◽

pp. 77-88

Author(s):

Christina Utami ◽

Metta Padmalia

Keyword(s):

Willingness To Pay ◽

Contingent Valuation Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

User Fees ◽

Snowball Sampling ◽

Valuation Method ◽

The Government

The purpose of this study is to estimate and analyze the willingness to pay and fax tor the factors that affect the willingness to pay at High School in the of Semarang. The method used is Contingent Valuation Method (CVM) and multiple linear regression analysis. The number of samples in this study were 238 respondents, the sampling technique was done by snowball sampling. The results of this study indicate that the average willingness to pay (WTP) of households in High Schools in Semarang is Rp.559.034,00. Factors that have a significant influence on WTP values are income variables, number of household dependents, age and length of access. Whereas the factors that have no effect on willingness to pay (WTP) are parents' education variables. Based on the results of the study, the suggestions that can be put forward are the management or the government to improve the quality of the Vocational School as well as the development of a transparency policy on the collection and allocation of user fees and other resources.

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THE INFLUENCE OF STORE ATMOSPHERE AND LOCATION ON PURCHASE DECISION AT PUSRI MART SEMARANG AREA

Admisi dan Bisnis ◽

10.32497/ab.v20i1.1426 ◽

2019 ◽

Vol 20 (1) ◽

pp. 61

Author(s):

Ayu Sa’idah ◽

Suryadi Poerbo ◽

Fatchun Hasyim

Keyword(s):

Significant Influence ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Purchase Decision ◽

Analysis Model ◽

Literature Study ◽

Data Collection Technique ◽

Feasibility Test

The purpose of this study areanalize the influence of store atmosphere and location on purchase decision at Pusri Mart area Semarang. The data collection technique are questionnaires, interview, observation, and literature study method. The number of samples in this study were 75 respondents and it was selected by incidental sampling technique. The data analysis technique is carried out by using classic assumption test (Normality test, Multicolinearity test, and Heteroscedasticity test), multiple linear regression analysis, model feasibility test, hypothesis test, Coefficient Correlation R, and Multiple Determination Coefficient (R2). The result of the research shows that: (1) store atmosphere (X1) has significant influence to the purchase decision on Pusri Mart area Semarang; (2) Location (X2) has significant influence to the purchasie decision on Pusri Mart area Semarang; (3) Store atmosphere is the variable which has the most dominant influence to the purchase decision on Pusri Mart area Semarang

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Influence of Profitability, Investment Opportunity Set (Ios) Leverage and Dividend Policy on Firm Value in The L Service in Indonesia Stock Exchange

JURNAL TERAPAN MANAJEMEN DAN BISNIS ◽

10.26737/jtmb.v3i2.346 ◽

2017 ◽

Vol 3 (2) ◽

pp. 235

Author(s):

Khuzaini Khuzaini ◽

Dwi Wahyu Artiningsih ◽

Lina Paulina

Keyword(s):

Significant Influence ◽

Firm Value ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Investment Opportunity ◽

Industrial Services ◽

Investment Opportunity Set

This research was aimed to analyze the significant influence of profitability, investment opportunity set (ios), leverage and dividend policy partially or simultaneously on firm value. The sample used in this research was Industrial Services in Indonesia Stock Exchange period 2013 to 2015 as many as 28 companies taken by using purposive sampling technique. Hypothesis testing of research using multiple linear regression analysis by SPSS 21 for windows programs. This research found that: (1) profitability has significant influence partially on firm value; (2) investment opportunity set (ios) has significant influence partially on firm value; (3) leverage has no significant influence partially on firm value; (3) the dividend policy has no significant influence partially on firm value; (5) profitability, investment opportunity set (ios), leverage and dividend policy have significant influence simultaneously on firm value with influence value of 46.7%.

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PENGARUH KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PT KAO INDONESIA

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v8i2.422 ◽

2020 ◽

Vol 8 (2) ◽

Author(s):

Pendi Hasyim ◽

Nuridin Nuridin

Keyword(s):

Organizational Culture ◽

Regression Analysis ◽

Data Analysis ◽

Random Sampling ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Simple Random Sampling ◽

Multiple Linear Regression Analysis ◽

Analysis Method

This study aims to determine the Effect of Leadership and Organizational Culture on Employee Performance of PT. Kao Indonesia. The population in this study amounted to 300 employees. By using the Slovin formula a sample of 75 employees was obtained. The sampling technique used is simple random sampling. This study uses a quantitative approach, data for this study were obtained through a questionnaire that was filled out by respondents who had been determined. The data analysis method used is a simple and multiple linear regression analysis method. The research results partially show that leadership has a significant effect on employee performance. Organizational culture has a significant effect on employee performance. While simultaneously leadership variables and organizational culture have a positive and significant effect on the performance of employees of PT. Kao Indonesia.

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