scholarly journals PENGARUH ETIKA AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA PADANG

JURNAL PUNDI ◽  
2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Gusti Cahyani ◽  
Dewi Zulvia

This study attempts to know how big the influence of ethics audit ( x1 ) and fee audit ( x2 ), simultaneously and partial on the quality of an audit ( y ) in office accountant the public city, using data collection method in the form of a questionnaire about 66 respondents.In the analysis data using the validity, reliabilitas.dan the assumption that the classic normality, multikolinearitas, heteroskedastisitas.The method of analysis used analytics linear regression multiple regression, the determinan, the f, the t, and the r2 by using the tools spss16.0.The result showed, the audit ethics have influence on variables quality program audit fees in the research also has an effect on variables the quality of a partial audit and simultaneous.

2018 ◽  
Vol 2 (1) ◽  
pp. 159
Author(s):  
Anisah Budiwati

This research explores the concept of understanding of mosque managers in the public space about the importance of facing the direction of Qibla. Samples Mosque located in the public space of the Hospital Jogja International Hospital, Adisutjipto Airport and Mall Plaza Ambarrukmo be proof of the tendency of pattern of understanding of managers of religious orders to face the direction of Qiblah correctly. By using qualitative analysis method and data collection method in the form of observation, interview and documentation, it is found that first, that understanding of mosque managers in public space at three places reflects the quality of life of Islami ie measuring to the expert so that the direction of qibla . Secondly, the accuracy of the direction of the mosque building in the public space in Sleman Yogyakarta is included in the category of accurate with the maximum reason for the 6 minute arc disturbance, where the direction of the largest deviation on the mosques is 0o 1 '20.8 "or equivalent to 3,074 km which means still leads the city of Mecca.Keywords: Accuracy, Understanding and Mosque in Public Space Penelitian ini menggali konsep pemahaman para pengelola Masjid di ruang publik tentang pentingnya menghadap arah kiblat. Sampel Masjid yang berada di ruang publik yakni Rumah Sakit Jogja International Hospital, Bandara Adisutjipto dan Mall Plaza Ambarrukmo menjadi bukti kecenderungan pola pemahaman pengelola terhadap perintah agama untuk menghadap ke arah kiblat dengan tepat. Dengan menggunakan metode analisis kualitatif dan metode pengumpulan data berupa observasi, wawancara dan dokumentasi diperoleh hasil penelitian, pertama bahwa pemahaman para pengelola masjid di ruang publik pada tiga tempat tersebut mencerminkan kualitas hidup Islami yakni melakukan pengukuran kepada pihak ahli sehingga arah kiblat sesuai dengan keilmuan astronomi. Kedua, akurasi atau ketelitian arah kiblat bangunan Masjid di ruang publik di Sleman Yogyakarta termasuk dalam kategori akurat dengan alasan maksimal penyimpangan 6 menit busur, di mana arah penyimpangan paling besar pada masjid-masjid tersebut adalah 0o 1’ 20,8” atau setara 3,074 km yang berarti masih mengarah kota Mekah.Kata kunci: Akurasi, Pemahaman dan Masjid di Ruang Publik


2019 ◽  
Vol 20 (1) ◽  
pp. 273-291
Author(s):  
Krystian Dudek

The functioning of politicians in the public space is connected with the necessity of building and managing the image, presenting opinions, views, reporting activities and building relations with the electorate in order to mobilise it to electoral activity. The key to success is to reach voters effectively. Among many communication tools available, the importance of the Internet and social media in particular is constantly growing. It takes over other communication channels’ functions and enables direct contact with the voter. However, in order to use the potential of the most popular social media in Poland – Facebook – and effectively manage the image, one needs to know its character and rules governing this environment. Unfortunately, politicians’ knowledge on this subject proves to be rather poor, which translates into the quality of their communication with voters. Research has proved that politicians who know how to use this tool achieve much greater reaches (regardless of the number of those entitled to vote) and build stronger relationships with voters, which translates into the electorate’s behavior during the elections.


2016 ◽  
Vol 33 (33) ◽  
pp. 91-101
Author(s):  
Muhammad Miandad ◽  
Syed Nawaz-ul-Huda ◽  
Farkhunda Burke ◽  
Muhammad Azam ◽  
Imran Khan

Abstract Studies have revealed that socioeconomic factors such as those pertaining to unmarried respondents, dependency, housing congestion and room sharing are associated with tuberculosis rates not only in developing countries but also in developed countries. Karachi has been identified as one of the most vulnerable cities where the spread of TB is increasing with the passage of time. The purpose of the present study is to assess TB notification with reference to some social factors in order that the findings of this study may provide helpful information for guidance related to social and economic policy formulation, at least at the local level to combat and eliminate tuberculosis. The methodology was based on NTP registered patients’ data and social factor analysis data which were acquired through questionnaire survey from notified patients. The result pertaining to TB notification reveals an increasing trend during the last seven years from 2007 until 2013. The notification of female patients compared to that of males is high, which is evidence of the fact that women in Pakistan are more affected but a comparison of patients to the total population in the respective years i.e. the patient population ratio, reveals a decreasing trend. The findings of the study emphasize that the problem of TB control can be resolved expeditiously with the cooperation of the public sector, which should be motivated to meet the core requirements of the programme at various administrative levels and strongly enforced standards of quality of life.


2018 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Bekti Wahyu Utami ◽  
Suminah Suminah

<p>To increase product need the existence of preeminent seed, because seed represent one of the crop conducting medium having role which very determine in the effort increase product and quality of crop conducting result. Seed claimed to be gilt edged where usage of seed with quality for supported by technological medium going forward other will be able to yield maximal productive crop. The farmers often loss their energy and also time in usage of seed which its unfavorable quality.</p><p>The aimed of this research is to know how accurate factors such as wide of farm, education, seed price, and manure to influence farmer using BBBA (seed in foreign language’s label) at Sukoharjo District. Framework idea in this research is at taking an action, to buy and also use something, farmer will influence by immeasurable of factor, internal and external factor. Internal factor is direct related factor in accurate matter, and external factor related to BBBA consumer. In this research which the included in internal factor is BBBA it self price and usage of manure, while external factor of wide of farm mastered by farmers cultivated melon, formal education and of them.</p><p>Sample area was selected by purposive pursuant to usage of farm many by farmer for the conducting of melon. Sample taken by counted 60 person who is taken at random. Data analysis is doubled linear regression.</p><p>Result of regresi analysis mention that at confidence level 95% passing Test F obtained that accurate variable-variable by together mount usage of BBBA, where R<sup>2</sup> value equal to 0,601 meaning that variation of usage BBBA influenced by free variable in model equal to 60,1%. And through Test T variable having an effect on wide of farm, Manure anad education with biggest influence sequence is usage of manure, later than education and wide of farm. While BBBA itself price in the reality do not influence farmer in using the BBBA product.</p>


2020 ◽  
Vol 30 (5) ◽  
pp. 1208
Author(s):  
I Putu Sisna Armawan ◽  
I Dewa Nyoman Wiratmaja

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality. Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.


CCIT Journal ◽  
2019 ◽  
Vol 12 (1) ◽  
pp. 22-32
Author(s):  
Lusyani Sunarya ◽  
Maimunah Maimunah ◽  
Ratna Sari

Currently the visual communication media is growing very rapidly and often used as a promotional support media to convey information as effectively as possible. Visual communication media can be implemented in a school to promote and introduce the school environment to the wider community to attract the attention of prospective students who will enroll in the next academic year, such as those owned by Multimedia Mandiri Vocational Highschool. Previously the vocational highschool already has a promotional media in the form of brochures, but the brochure contained is felt less effective to promote and provide information about the school because it uses only 1 media so it attracts less attention of the public. With this research, then developed other promotion media in the form of billboards, banners, flyers, pamphlets, signboards, posters, and banners that are expected to attract public attention to Multimedia Mandiri Vocational Highschool information, increasing the number of students in the next academic year, Multimedia Mandiri Vocational Highschool can be recognized in the wider society. This research was made using data collection method, design concept, and SWOT analysis. The development of visual communication media will be made using CorelDRAW X7 application.


Author(s):  
Bui Phuong Dinh ◽  
Nguyen Thi Hoai Thu

The concept of "Good governance" was brought to the world in the 1990s in the context of increasing globalization and expanding democratization worldwide. It can be seen that the common factors needed to implement good governance include: (i) Capacity of the state - the degree of problem-solving by governments and leaders religion; (ii) Responsiveness - whether public policies and institutions meet the needs of citizens and uphold their rights; (iii) Accountability - the ability of citizens, civil society and the private sector to monitor the responsibilities of public and governmental institutions. In Vietnam, from the first decade of the twenty-first century, efforts have been made to set up indicators and measure the effectiveness of the public authority aligning to the principles of "good governance". Using data from the four sets of indicators in Vietnam namely PAR, SIPAS, PCI, and PAPI, this article reviews the process of developing the good governance’s indicators, compares the areas where each set of indicators measures and assesses the effectiveness, analyzes the strengths and weaknesses of each set of indicators, and reviews some local government efforts in using the measurement and evaluation results of the four sets of indicators to improve the quality of governance in their respective localities. The article also asserts that these four sets of indicators reflect a large part of the content to be measured according to the principle of "good governance", and presents some recommendations to improve the four sets of indicators themselves to better reflect the principles of "Good governance" in the near future.


2019 ◽  
Author(s):  
Rio Devilito

Learning the rules and use of Indoesian language in verbally and writing skills is the right way to reduce and eliminate language mistakes. The purpose of this study to describe and provide facts about language that are still wrong. The error of language used is done by students when speaking and writing in the class. The mistake when using Indonesian language are problems that deserve to be studied and given real solutions. The data source used an example of speaking and writing skill of students in class when learning process be held. Validity test is done with data triangulation and analysis data technique using data reduction, data presentation, and conclusion / verification. The results of research are (1) The students still make mistakes in speaking and writting that use Indonesian language according to the rules; (2) learning about the stucture and rules of Indonesian language needs to be done continously; (3) Lecture and students must jointly conduct language learning and coaching regularly in class and society. Comprehensive and good language learning can improve the quality of Indonesian language by students in university.


2019 ◽  
Vol 4 (1) ◽  
pp. 58-68
Author(s):  
Lintang Kurniawati ◽  
Nur Kholis ◽  
Hestin Mutmainah

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.


2021 ◽  
Vol 31 (2) ◽  
pp. 463
Author(s):  
Ni Luh Rosa Aprilianti ◽  
I Dewa Nyoman Badera

The quality of audits produced by public accountants is indeed under the spotlight of the public after several scandals involving public accountants, both from outside and from within the country. This study aims to determine the effect of professionalism, integrity, competence, and independence on audit quality at the Bali Province Public Accountant Office. This research was conducted in KAP Bali Province which is registered with IAPI totaling 16 KAP. The sample used was 118 auditors, with a saturated sampling method. Collecting data by distributing questionnaires with respondents who returned numbered 73 people. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that professionalism, integrity, and independence had a positive effect on audit quality in KAP Bali Province. Meanwhile competence has no effect on audit quality in KAP Bali Province. Keywords: Professionalism; Integrity; Competence; Independence; Audit Quality.


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