scholarly journals Pengaruh Integritas, Objektivitas, Kompetensi, Perilaku Profesional dan Kerahasiaan Terhadap Kualitas Audit Dengan Independensi Sebagai Variabel Moderasi (Pada Kantor Inspektorat Kabupaten Jember)

2021 ◽  
Vol 1 (2) ◽  
pp. 1-25
Author(s):  
Agrilia Priska Karismanda ◽  
Lia Rachmawati ◽  
Diana Dwi Astuti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Audit Quality ◽  
T Test ◽  
Professional Behavior ◽  
Research Model ◽  
Moderation Analysis ◽  
Normality Test ◽  
The Relationship

The purpose of this study was to determine the effect of integrity, objectivity, competence, professional behavior and confidentiality on audit quality with independence as a moderating variable in the Inspectorate Jember office. The number of samples includes 30 people. The analytical method uses multiple linear regression, t test and moderation analysis with the classical assumption test research model, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study state that objectivity partially affects audit quality, while integrity, competence, professional behavior and confidentiality do not partially affect audit quality. Independence can moderate the relationship between competence interactions with audit quality, while independence cannot moderate the relationship between interactions of integrity, objectivity, professional behavior and confidentiality on audit quality.

scholarly journals The Influence of the Atmosphere and the Location on Consumer Buying Interest in Kampung Kecil Restaurant of Bengkulu City

2021 ◽  
Vol 2 (4) ◽  
Author(s):  
Faulia Faulia ◽  
Meiffa Herfianti ◽  
Andriyani Prawitasari
Keyword(s):  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Analytical Method ◽  
T Test ◽  
Research Model ◽  
F Test ◽  
Positive Regression

The purpose of this study is to determine the influence of the atmosphere and the location on consumer buying interest at Kampung Kecil Restaurant of Bengkulu City. The sample in this study was 65 consumers who bought at Kampung Kecil Restaurant of Bengkulu City. Collecting data using a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of the study show a positive regression direction with the equation Y = 7.005 + 0.512 (X1) + 0.295 (X2). The determination test is 0.826 or 82.6% of Buying Interest at Kampung Kecil Restaurant of Bengkulu City while the remaining 0.174 or 17.4% is influenced by other variables that are not included in this research model. The atmosphere has a significant influence on consumer buying interest at Kampung Kecil Restaurant of Bengkulu City, this is evidenced by the results of the t test showing a significant value of 0.001 is less than 0.05 meaning H0 is rejected and Ha is accepted. Location has a significant influence on consumer buying interest at Kampung Kecil Restaurant of Bengkulu City, this is evidenced by the results of the t test showing a significant value of 0.000 is less than 0.05 meaning H0 is rejected and Ha is accepted. Atmosphere (X1) and Location (X2) together have a significant influence on consumer buying interest (Y) at at Kampung Kecil Restaurant of Bengkulu City, this is evidenced by F test showing a significant value of 0.000 is less than 0.05.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

2019 ◽  
Vol 5 (1) ◽  
pp. 50-63
Author(s):  
Heru Heryanto ◽  
Nur Laela ◽  
Riana R Dewi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Positive Influence ◽  
T Test ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Test Analysis ◽  
Analysis Technique

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit

scholarly journals Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali

2020 ◽  
Vol 1 (1) ◽  
pp. 29-33
Author(s):  
Putu Ria Puspita ◽  
I Wayan Rupa ◽  
I Gusti Ayu Intan Saputra Rini
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Work Experience ◽  
Audit Quality ◽  
Primary Data ◽  
Financial Governance ◽  
The Government ◽  
Positive Effect

The results of BPK's audits are used to assess financial governance carried out by the government. This study intends to examine the effect of work experience, independence and competence of auditors on audit quality at BPK RI representatives of the province of Bali. The data used to analyze the primary data is the result of filling in the questionnaire by respondents about the variables intended at BPK RI Bali Province Representative. The analytical method used is multiple linear regression. The results of this study indicate that work experience, independence and competence partially have a positive effect on audit quality on BPK RI Representatives of Bali Province. Keywords: Work experience; Independence; Competence; Audit Quality Hasil pemeriksaan BPK4 digunakan untuk menilai tata kelolan keuangan yang dijalankan oleh 5 pemerintah. Penelitian ini bermaksud untuk menguji Pengaruh Pengalaman Kerja,eIndependensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada BPKh RI Perwakilan Provinsi Bali. Data yang digunakan untuk menganalisis merupakan data primer hasil dari pengisian kuesioner oleh responden seputar variabel yang dimaksudkan pada BPK Perwakilan Provinsi Bali. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja, independensi dan kompetensi secara parsial berpengaruh positif terhadap kualitas audit pada BPK RI Perwakilan Provinsi Bali. Kata Kunci: Pengalaman kerja; Independensi; Kompetensi; Kualitas audit

scholarly journals PENGARUH PENDAPATAN DAN SUKU BUNGA TERHADAP KEPUTUSAN PENGAMBILAN KPR PADA PT BANK TABUNGAN NEGARA (PERSERO) TBK CABANG PRABUMULIH

2020 ◽  
Vol 5 (2) ◽  
pp. 53-72
Author(s):  
Emi Sukmawati
Keyword(s):  
Linear Regression ◽  
Interest Rates ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Random Sampling ◽  
Sampling Method ◽  
T Test ◽  
Coefficient Of Determination

This study is entitled "The Effect of Income and Interest Rates on the Decision of Taking Mortgages at PT Bank Tabungan Negara (Persero) Tbk Prabumulih Branch". The main problem in this research is how much income and interest rates influence the decision to take KPR at PT Bank Tabungan Negara (Persero) Tbk Prabumulih Branch. Determination of the sample in this study is to use the accidental sampling method, namely random sampling. The number of samples studied were 100 respondents who worked, both as private employees, BUMN employees, and Civil Servants (PNS) who were classified based on the income they received per month. The analytical method used is multiple linear regression with hypothesis testing using the F test, t test, and the coefficient of determination (R2). The results of this study concluded that income and interest rates influence the decision to take a mortgage at PT. Bank Tabungan Negara (Persero) Tbk Branch Prabumulih of 46.8%. Researchers give advice, companies engaged in housing should really pay attention to what factors are very influential in determining the buyer's decision to take a mortgage so that companies avoid unwanted problems, such as bad loans

scholarly journals Pengaruh Faktor Sosial Ekonomi Karyawan Pelaksana Terhadap Investasi (Biaya Pendidikan) Anak

2019 ◽  
Vol 1 (2) ◽  
pp. 153-162
Author(s):  
Chairul Riza Nasution ◽  
Yusniar Lubis ◽  
Rahma Sari Siregar
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
T Test ◽  
Economic Factors ◽  
Number Of Children ◽  
Regression Test ◽  
Education Costs ◽  
Socio Economic Factors

The purpose of this study is to know any socio economic factors that affect investment (education costs) of the children of implementing employees at PTPN III Kebun Hulu, Nagori Village, Banjar Hulu, Ujung Padang District, Simalungun Regency. The sampling method is done by Purposive method. The analytical method used is multiple linear regression test with SPSS 18 tools. Socio-economic factors that affect investment (education costs) simultaneously are age, number of children, funds and education on investment (education costs) at PT Perkebunan Nusantara III Kebun Dusun Hulu. This can be seen from the t test, where t-test 2.333 t-table 2.045 at α = 5%. By parsial age variable not have an effect on to invesment ( expense of education) can be seen test of  t, where t-hitung (-1,047) t-tabel (2,045), by parsial variable of amount of  child  not have an effect on to invesment (expense of education) where t-hitung (-1,568)   t-tabel  (2,045), by parsial earnings of executor employees not have an effect on to invesment (expense of education) where t-hitung (0,180) t-tabel (2,045), by parsial education variable not have an effect on to invesment (expense of education), where t-hitung (0,910) t-tabel (2,045).

scholarly journals Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit

2020 ◽  
Vol 8 (2) ◽  
pp. 100-112
Author(s):  
Muslim Muslim ◽  
Andi Nurwanah ◽  
Ratna Sari ◽  
Muhammad Arsyad
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Experience ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Reliability ◽  
Primary Data

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.

scholarly journals PENGARUH MOTIVASI KERJA DAN PEMBERIAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT RADIO PERMATA SWARANUSA

2013 ◽  
Vol 3 (1) ◽  
pp. 57
Author(s):  
Fauzan Hanif ◽  
Ani Muttaqiyathun
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Statistical Method ◽  
Analytical Method ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test

This study aims to analyze the influence of work motivation and remuneration of the employee’s performance in PT Radio Permata Swaranusa. The sample of  the research are all employees of PT Radio Swaranusa which amount 30 people who more throughout the field of PT Radio Permata Swaranusa. The usage of analytical method is a statistical method by using a multiple linear regression analysis and t-test. The result of the analysis which has been done, generate that is significantly more influenced motivation 0.016 (Sig.) < 0.05 (alpha) and sompensation 0.831 (Sig.) > 0.05 (alpha).

Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019

2020 ◽  
Vol 4 (2) ◽  
pp. 48-58
Author(s):  
Annisa Annisa
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
T Test ◽  
Managerial Ownership ◽  
Research Model ◽  
Regression Tests

The purpose of this research was to determine the effect of corporate governance on the performance of banking companies listed on the Indonesia Stock Exchange. The number of samples examined in this study were as many as 31 companies using the period from 2015 to 2019 so that the number of samples studied were 115 samples. Based on multiple linear regression tests conducted where each increase in managerial ownership will reduce financial performance. Based on multiple linear regression tests conducted where each increase in institutional ownership will improve financial performance. The results of the study are based on the t-test carried out for managerial ownership variables where the conclusions obtained are managerial ownership which has a negative and significant effect on financial performance. Based on the t test conducted for institutional ownership variables in which the conclusion obtained is institutional ownership has a positive and significant effect on financial performance. Based on the simultaneous F test, it was concluded that managerial ownership and institutional ownership variables have a joint or overall effect on financial performance. The amount of ability of independent variables in explaining the dependent variable is 14.3%, while the remaining 85.7% can be explained by other variables outside of the research model or research variables.

PENGARUH HARGA DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN OPPO SMARTPHONE (Studi kasus pada OPPO Store, Sinergy Celular Medan)

2019 ◽  
Vol 14 (1) ◽  
pp. 17
Author(s):  
Andi S Tarigan ◽  
Zulkarnaian Siregar
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Coefficient Of Determination ◽  
Purchase Decision ◽  
Brand Trust ◽  
Significance Level ◽  
Research Hypothesis ◽  
Analysis Technique ◽  
The Relationship

AbstrakPenelitian ini bertujuan untuk mengetahui Pengaruh Harga dan Brand Trust Terhadap Keputusan Pembelian pada Sinergy Celular Medan.Sampel dalam penelitian ini adalah seluruh pengunjung Sinergy Celular Medan sebanyak 77 orang.Teknik pengumpulan data yang digunakan adalah melalui kuesioner (angket) yaitu dengan cara menyebarkan kuesioner kepada sampel (responden) dan mengumpulkannya kembali. Teknik analisis data yang digunakan adalah Regresi Linear Berganda.Sebelum data diregresikan maka terlebih dahulu di uji keterkaitannya antara variabel, datanya diuji menggunakan uji normalitas data, multikolinearitas, dan heterokedastisitas.Serta untuk mengetahui kontribusi faktor Harga dan Brand TrustTerhadap Keputusan Pembelian digunakan rumus Koefisien Determinasi (R2). Hipotesis penelitian diterima apabila t hitung >  t tabel dengan tingkat signifikansi 0,1. Nilai t tabel dalam penelitian ini 1,993. Nilai t hitung variabel X1 sebesar 2,107 t hitung lebih besar dari t tabel maka hipotesis di terima, nilai t hitung variabel X2   sebesar 3,405 t hitung lebih besar dari t tabel maka hipotesis di terima. Kata kunci: Harga, Brand Trust, Keputusan Pembelian AbstractThis study aims to determine the Influence of Price and Brand Trust on Purchasing Decision at Sinergy Celular Medan. The sample in this study is all visitors Sinergy Celular Medan as many as 77 people.Data collection technique used is through questionnaire (questionnaire) that is by distributing questionnaires to the sample (respondent) and collect it back. Data analysis technique used is Multiple Linear Regression. Before the data is diregresikan then first in the test the relationship between variables, the data tested using the test of data normality, multicollinearity, and heterokedastisitas. And to know the contribution of price factors and Brand Trust Against Purchase Decision is used the formula Coefficient of Determination (R2). Research hypothesis accepted if t arithmetic> t table with significance level 0,1. The value of t table in this study is 1,993. Value t arithmetic variable X1 of 2.107 t arithmetic greater than t table then the hypothesis received, the value of t arithmetic variable X2 of 3.405 t arithmetic greater than t table then the hypothesis received. Keywords: Price, Brand Trust, Purchase Decision

PENGARUH HARGA DAN PEMAKAIAN PERSEDIAAN BAHAN BAKU TERHADAP VOLUME PRODUKSI PADA PT. KELOLA MINA LAUT DI GRESIK

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 66
Author(s):  
BAYU YRI WIDHARTO
Keyword(s):  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Raw Materials ◽  
T Test ◽  
Raw Material ◽  
Analysis Tool ◽  
Production Volume ◽  
F Test ◽  
Material Price

The purpose of the research was to know the affect of many factors which affected to the production volume in PT. Kelola Mina Laut Gresik. What the price of raw materials was and the used of raw materials partially and simultan eously affected on the production volume. The analysis tool which used was a model of multiple linear regression. Hypothesis testing used t test and F test, both at the significant level 5%. Based of the analysis of research on PT Kelola Mina Laut Gresik. Partially, inventory raw material price had not significant effect on the production volume, consumption of raw material inventory affected significantly of the production volume. Inventory of raw material price and the use of raw material simultan eously affect significantly to the production volume.

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