Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011

2013 ◽  
Vol 5 (1) ◽  
pp. 19-35
Author(s):  
Mega Purnama Santosa ◽  
Ratnawati Kurnia
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Research Study ◽  
Financial Statement ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Auditor Change ◽  
Public Accountant

Company need public accountant for auditing financial statement. Auditor professionalism needed for auditing and criteria of professional auditor is timeliness for audit report. Timeliness can be affected audit delay. Object in this research is companys listed in Bursa Efek Indonesia (BEI) for the period 2009 – 2011. This research examined the effect of size company, age, profitability, size public accountant, auditor change, and auditor opinion. This method in this research study is causal. Data analysis techniques using multiple linear regression. These result indicate that size public accountant and auditor opinion significantly influence audit delay, but size company, age, profitability, and auditor change no significant on audit delay. Size company, age, profitability, size public accountant, auditor change, opinion auditor have significant influence to audit delay. Keywords: size company, age, profitability, size public accountant, auditor change, audit opinion, audit delay.

scholarly journals ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 7 (1) ◽  
Author(s):  
Vivi Adeyani Tandean
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Stock Exchange ◽  
The Other ◽  
Company Size ◽  
Audit Opinion ◽  
Financial Report ◽  
A Company

<p><em>The financial report is</em><em> one of the important instruments that support the sustainability of a company and is useful when presented with accurate and timely. Audit delay is the time difference between the date of the financial report and the date of the audit opinion of the financial report that indicate the length of time to complete the audit by the auditor. The study aims to measure the factors which affect audit delay. They are auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of company. The sample in this study was 54 manufactured companies on Indonesia Stock Exchange in 2010 – 2012 were taken by purposive sampling metod. The data analysis uses multiple linear regression. The result of the study shows that factor of auditor’s opinion and ownership of company have significant influence towards audit delay partially. On the other hand that factor of auditor’s reputation, company size, solvability, operational loss and profit, return on asset and earning per share do not have any influence towards audit delay partially. While simultaneously, all factor in auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of companyinfluence towards audit delay.</em></p><p><em> </em></p><strong><em>Keywords :</em></strong><em> audit delay, auditor, ownership of company</em>

scholarly journals PENGARUH PEMAHAMAN MAHASISWA AKUNTANSI DAN INTEGRASI IFRS KE DALAM PERKULIAHAN TERHADAP KOMPETENSI IFRS

2019 ◽  
Vol 6 (3) ◽  
Author(s):  
Ahmad Basid Hasibuan ◽  
Widyah Nirmala Vanyaseshi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Global Market ◽  
Regression Method ◽  
Accounting Students ◽  
Linear Regression Method ◽  
Analysis Techniques ◽  
Multiple Linear Regression Method

This study aims to analyze and provide empirical evidence regarding the influence of evaluation of accounting student’s understanding of IFRS in facing global market in accounting field related to IFRS competence, dan IFRS integration on college. The population in this study are accounting students of Darma Persada University, questionnaires are distributed as many as 143 and questionnaires that can be used as much as 133. Data analysis techniques with multiple linear regression method. The result indicate that the evaluation of the student’s understanding on IFRS and The IFRS integration on college has a positive and significant influence on the IFRS competence

scholarly journals ANALISIS PENGARUH FAKTOR BUDAYA DAN SOSIAL TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE MEREK SAMSUNG

2020 ◽  
Vol 1 (1) ◽  
pp. 22-41
Author(s):  
Muhammad Nur Aminudin ◽  
Muhammad Anang Firdaus ◽  
Ira Eka Pratiwi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Social Factors ◽  
Quantitative Research ◽  
Cultural Factors ◽  
Purchasing Decisions ◽  
Analysis Techniques ◽  
Insignificant Effect

This study aims to analyze the influence of cultural and social factors on the purchasing decision of Samsung brand smartphones on IAIN Fattahul Muluk Papua Students. This type of research uses quantitative research. The population in this study were students of IAIN Fattahul Muluk Papua. The number of samples obtained was 280 students, consisting of 68 students of the Faculty of Islamic Economics and Business, 64 students of the Faculty of Syariah, and 148 students of the Faculty of Tarbiyah. Data were collected using a questionnaire, while data analysis techniques used is Multiple Linear Regression. This research shows that cultural factors have a positive and significant influence on the purchasing decisions of Samsung brand smartphones, while social factors have a positive but insignificant effect on the purchasing decisions of Samsung brand smartphones. Furthermore, the influence of cultural factors and social factors simultaneously have a positive and significant effect on purchasing decisions Samsung smartphone brand.

scholarly journals PENGARUH RELATIONSHIP QUALITY TERHADAP LOYALITAS NASABAH TABUNGAN TAPLUS PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK CABANG RENGAT

2019 ◽  
Author(s):  
Joe Vandra ◽  
Aminar Sutra Dewi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Relationship Quality ◽  
Customer Loyalty ◽  
Significant Influence ◽  
Random Sampling ◽  
Sampling Technique ◽  
Analysis Techniques

The purpose of this research is to analyze the influence of trust, satisfaction, and commitment to customer loyalty of Taplus savings at PT. Bank Negara Indonesia (Persero) Tbk Branch Rengat. Population in this research is all customer of Taplus at PT. Bank BNI Branch Rengat Riau which amounted to 15,173 people. The sampling technique used is random sampling, while the number of samples used for the analysis is 100 people. Data analysis techniques used to test the hypothesis is multiple linear regression. As for hypothesis testing using statistical t test. The results showed that the variable of trust does not have influence on customer loyalty of Taplus savings at PT. Bank Negara Indonesia (Persero) Tbk Branch Rengat. While the variable satisfaction and commitment have a significant influence on the loyalty of customers of Taplus savings at PT. Bank Negara Indonesia (Persero) Tbk Branch Rengat.

scholarly journals PENGARUH PRODUK TABUNGAN CEMPAKA MITRA NAGARI DAN PROMOSI TERHADAP KEPUTUSAN MENABUNG DI BANK PERKREDITAN RAKYAT CEMPAKA MITRA NAGARI SIMPANG HARU

2019 ◽  
Author(s):  
Akmaldi Putra ◽  
Febsri Susanti
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Quantitative Data ◽  
Research Method ◽  
T Test ◽  
Analysis Techniques ◽  
Quantitative Data Analysis ◽  
Opening And Closing

The purpose of this study was to analyze the effect of products and prices partially and simultaneously on the decision to save at the Cempaka Mitra Nagari Rural Bank Simpang Haru. The research method used is quantitative. Data analysis techniques used are classical assumptions, multiple linear regression, t test, F test and detemination coefficient. From the t test, the product does not affect the decision to save at PT. BPR Cempaka Mitra Nagari intersection and promotion have a positive and significant influence on the decision to save at PT. BPR Cempaka Mitra Nagari intersection. PT. BPR Cempaka Mitra Nagari intersection should try to improve Savings products. Savings products can be further enhanced by simplifying the requirements for opening and closing savings, increasing the ease of transactions. Increased promotion can be done by increasing the intensity of advertising in various media more intensively, adding a variety of publicity, attitudes of employees in serving customers are also improved and provide gifts that are beneficial for customers such as fans and irons, umbrellas and smartphones or tablets.

scholarly journals Kekuatan Social Media dan Word Of Mouth dalam Mempengaruhi Keputusan Pembelian Konsumen pada Restorant Mie Seuhah PISAN (MIE SP) Sukabumi

2020 ◽  
Vol 2 (1) ◽  
pp. 110-118
Author(s):  
Adelia Athaya Dzakiyyah ◽  
Nor Norisanti ◽  
Acep Syamsudin
Keyword(s):  
Social Media ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Word Of Mouth ◽  
Total Effect ◽  
Purchase Decision ◽  
Purchasing Decisions ◽  
Analysis Techniques

The purpose of this study was to measure the strength of social media and word of mouth on consumer purchasing decisions at Mie SP Sukabumi restaurant. The method used in this research is associative descriptive and quantitative approaches with multiple linear regression as data analysis techniques. The results of this study indicate that the total effect simultaneously is only 4.5% while the remaining 95.5% is influenced by other variables not examined in this study. Conclusion, social media does not have a positive and significant influence on purchasing decisions, while word of mouth has an influence on purchasing decisions partially. Keywords: Purchase Decision, Social Media, Word of Mouth

scholarly journals IKLIM ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KEDISIPLINAN KERJA PEGAWAI PADA KANTOR SEKRETARIAT DPRD KABUPATEN BIMA

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Firmansyah Kusumayadi ◽  
Muhammad Ali
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Organizational Climate ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
T Test ◽  
Analysis Techniques ◽  
Independent Variable

This study aims to determine the effect of Organizational Climate and Organizational Commitment to Employee Work discipline at the Bima Regency DPRD Secretariat office. The dependent variable used is Work Discipline, the independent variable is Organizational Climate and Organizational Commitment. This type of research is causal associative. The sampling technique used is the Census technique to obtain a total sample of 48 respondents who are civil servants. Data analysis techniques in this study were multiple linear regression, t-test, f-test, and adjusted determination coefficient test (R2). From the regression results for this study the equation is obtained, namely Y = 8.756 + 0.565 X1 + 0.434 X2. The results of this study indicate that partially the organizational climate has a positive and significant effect on employee work discipline. Partially, organizational commitment has a positive and significant effect on employee work discipline. Simultaneously the organizational climate and organizational commitment have a positive and significant effect on employee work discipline at the Bima Regency DPRD Secretariat office.Keywords: organizational climate, organizational commitment, work discipline

scholarly journals Kinerja Karyawan Industri Manufaktur Perkayuan Kaitannya dengan Kelelahan Kerja (Burnout) dan Disiplin Kerja.

2019 ◽  
Vol 17 (1) ◽  
pp. 22
Author(s):  
Muhammad Taufik S Gunawan ◽  
Sumiyati Sumiyati ◽  
Masharyono Masharyono
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Employee Performance ◽  
Survey Methods ◽  
Cross Sectional ◽  
Analysis Technique ◽  
Measurement Tools ◽  
One Year

Objective of this research is to determine the effect of burnout and work discipline on employee performance. This research was conducted in a span of less than one year, so the research design used was a cross-sectional method. This study uses a descriptive and verification approach with explanatory survey methods. A total of 100 respondents were selected as samples using probability sampling. The research questionnaire is used as a research instrument to collect data from respondents, and the data analysis technique used is multiple linear regression. The findings of this research is work fatigue (burnout) and work discipline have a significant influence on employee performance.  Differences found in objects and research methods, population and research samples, research periods, measurement tools and research results, and sources of theory from foreign journals and foreign books

scholarly journals Label Produk, Iklan Emosional, dan Diskon serta Pengaruhnya terhadap Keputusan Pembelian

2020 ◽  
Vol 8 (4) ◽  
pp. 1222
Author(s):  
Muhammad Akbar Marzuq ◽  
Anik Lestari Andjarwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Marketing Strategies ◽  
Purchasing Decisions ◽  
Analysis Techniques ◽  
Muslim Majority ◽  
Positive Effect ◽  
Final Consumer

A brand will carry out several marketing strategies to attract consumers. especially for countries with a Muslim majority community, the product must have halal legality. There are several factors considered by consumers to choose the product purchased, among others, the existence of halal labels on packaging, emotional advertising, and diskons. The purpose of this paper is to study the effect of product labels, emotional advertising, and discount on purchasing decisions. This research is focused on consumers who have bought Chatime as a bubble drink, Muslim, aged 15-60 years old, and a final consumer. uses a nonprobability sampling technique. Questionnaires were distributed to 200 participants with Google form. Data analysis techniques using Multiple Linear Regression. The results showed that product labels, iklan emosional, and diskons had a positive effect on consumer purchasing decisions.

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.

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