scholarly journals PENGARUH KODE ETIK APIP TERHADAP KINERJA AUDITOR PEMERINTAH PADA INSPEKTORAT PROVINSI MALUKU UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Engelita O. Kneefel ◽  
Jullie J. Sondakh ◽  
Lidia Mawikere

This research aims to and analyze the effect of APIP Ethical Codes (Integrity, Objectivity, Privacy, and Capability) through the performance of auditor in Maluku Utara Provincial Inspectorate which used quantitative method, with the multiple regression models. The research population is 44 Auditors and sampel is 44 Auditors. Primary data obtained by quistionaire distribution throughout 44 respondents which all fullfiled and operable. Independent variable of this research is APIP Ethical Codes (Integrity, Objectivity, Privacy, and Capability), and dependent variable is government performance of auditor. Regards to the result, therefore variable that APIP Ethical Codes simultaneously affect the government performance of auditor and partial that variable Objectivity affect the government performance of auditor, whereas variable Integrity, Privacy, and Capability rejected government performance of auditor.Keywords : Integrity, Objectivity, Privacy, Capability, And Performance Of Auditor

2018 ◽  
Vol 12 (2) ◽  
pp. 83-92
Author(s):  
Herna Octivia Damayanti

ENGLISHThe first fisheries management goal is to improve small fishermen’s quality of life. The small fishermen’s quality of life depends on the amount of income earned from the fishing activities. The purposes of this research are (1) to analyze the factors that influence the production of the fishermen in Pecangaan Village, (2) to calculate the return to scale of fishermen in Pecangaan Village. This research used descriptive quantitative method and was conducted on August 2016. The research location is in Pecangaan Village, Batangan Subdistrict. It mainly used primary data derived from the respondent (the fisherman in Pecangaan village). Secondary data were derived from the government of Pecangaan Village, Batangan Subdistrict. The number of processed data was 50 samples. The data analysis used Cobb-Douglas production function, in which dependent variable was production quantities and independent variable were: the amount of solar; the number of days at sea; the number of hours at sea; the sailing distance;fishermen’s consumption during the sailing, GT boats, number of crew and net’s width. The results of the research are (1) the significant factors are the number of days at sea; fishermen’s consumption during the sailing, GT boats and net’s width. Meanwhile, the insignificant factors are the amount of solar; the number of crew, the sailing distance and the number of hours at sea. (2) The value of return to scale in the production offisherman in Pecangaan Villageis -8.699, means it is in the condition of decreasing return to scale. INDONESIATujuan pengelolaan perikanan yang pertama yaitu untuk meningkatkan taraf hidup nelayan kecil. Taraf hidup nelayan kecil berhubungan dengan jumlah pendapatan yang diperoleh dari hasil tangkapan ikan yang didapat. Tujuan penelitian adalah (1) untuk menganalisis faktor-faktor yang mempengaruhi produksi nelayan Desa Pecangaan, (2) untuk menghitung skala hasil (return to scale) nelayan Desa Pecangaan. Penelitian ini menggunakan metode deskriptif kuantitatif dan dilaksanakan pada bulan Agustus 2016. Lokasi penelitian yaitu di Desa Pecangaan Kecamatan Batangan. Jenis data yang digunakan adalah data primer berasal dari responden (nelayan di Desa Pecangaan). Sedangkan data sekunder berasal dari Pemerintah Desa Pecangaan Kecamatan Batangan. Data yang diolah berjumlah 50 sampel. Analisis data dengan fungsi produksi Cobb-Douglas, dengan variabel terikat jumlah produksi dan variabel bebas adalah jumlah solar, jumlah hari melaut, lama trip, jarak melaut, konsumsi, GT kapal, jumlah ABK dan luas jaring. Hasil penelitian adalah (1) Faktor yang signifikan yaitu jumlah hari melaut, konsumsi, GT kapal dan luas jaring. Untuk faktor yang tidak signifikan adalah jumlah solar yang digunakan, jumlah ABK, jarak melaut dan lama melaut. (2) Nilai return to scale pada produksi nelayan Desa Pecangaan adalah -8,699 artinya dalam kondisi skala hasil yang menurun (decreasing return to scale).


2021 ◽  
Vol 2 (3) ◽  
pp. 1012-1017
Author(s):  
Wildoms Sahusilawane

This study aims to determine the effect of effectiveness and trust in using the village financial system on village governments' performance in Maluku Province. This study's population is the village government apparatus consisting of the Village Head or Country, Village Secretary, village financial system users, amounting to 63 respondents; this study's sampling method is non-probability, namely purposive sampling. Primary data in this study include respondents' answers through questionnaires. The collected questionnaires using multiple correlations and regressions analysis, including descriptive statistics, reliability tests, validity tests, and classical assumptions, including multicollinearity tests and hypothesis testing and discussion. The F test analysis results show that the effectiveness and trust variables together have a positive and significant effect on the village government's performance. Based on empirical evidence with t-test or partial with multiple regression models, there is a positive and significant influence between the variables of effectiveness with the village government's performance and confidence in the village government's performance.


2019 ◽  
Vol 86 (4) ◽  
pp. 708-728 ◽  
Author(s):  
Mohamed Mahmood ◽  
Vishanth Weerakkody ◽  
Weifeng Chen

We present an empirically tested conceptual model based on exit–voice theory to study the influence of information and communications technology-enabled transformation of government on citizen trust in government. We conceptualize and address the key factors affecting the influence of transformation of government on citizen trust, including government performance and transparency. Based on 313 survey responses from citizens in Bahrain, the top-ranked country in information and communications technology adoption in the Gulf Cooperation Council region, we test government performance and transparency as mediators between transformation of government and citizen trust. The resulting preliminary insights on the measurement and manifestation of citizen trust in the context of information and communications technology-enabled transformation of government have multiple policy implications and extend our understanding of how information and communications technology-enabled transformation of government can improve the government–citizen relationship and digital services adoption. Points for practitioners To fundamentally change the core functions of government, information and communications technology-enabled transformation of government must move beyond the simple digitization and web enabling of processes. Information and communications technology-enabled transformation of government has the potential to address declining citizen trust in government by improving transparency and performance. The success of information and communications technology-enabled transformation of government in Bahrain is attributable to its small size and demographic composition, the relative maturity of digital government initiatives, and the complete commitment of the government to information and communications technology-enabled transformation of government.


2020 ◽  
Vol 2 (2) ◽  
pp. 85-94
Author(s):  
Rahandhika Ivan Adyaksana ◽  
Lutfi Alqurani

This research aims to determine the effect of accountability and transparency on the performance of local governments.  The method used in this research is quantitative.  The data used was primary data and obtained by visiting the location directly (field research) and providing a research questionnaire to the respondent.  The research population was consisted of employees working in SKPD of Bantul Regency. Total population is 29 SKPD in Bantul Regency. The sample selection method uses purposive sampling technique.  Total sample is 86 respondents were obtained by distributing questionnaires in 2019. Data were analyzed using multiple linear regression.  The variables in this study are Accountability (X1), Transparency (X2) and Government Performance (Y).  The results of the study prove that accountability and transparency have a significant and positive effect on government performance


2021 ◽  
Vol 6 (6) ◽  
pp. 216-222
Author(s):  
M. D. Wanjere ◽  
M. Ogutu ◽  
M. Kinoti ◽  
X. N. Iraki

This paper investigates the effect of FDI on performance of manufacturing firms in Kenya. Little is documented about the link between FDI and performance of local firms in Kenya . The study has sought to establish the overall effect of FDI on the performance-manufacturing firms in Kenya. The population of study comprised 100 companies registered with Kenya Association Manufacturing as at the time of data collection in 2019 and that had over 10 percent foreign ownership. The respondents were the CEOs of organization. The study used a structured questionnaire to collect primary data. Descriptive and inferential statistics were both used to analyze the data. Data was pretested for normality, linearity, multicollinearity, autocorrelation and homoscedasticity and the data found to meet most of these preconditions. The study developed hypothesis which was tested using simple linear regression to establish the effect of FDI on performance of manufacturing firms. The results revealed that there was a statistically significant relationship between FDI and firm performance. This imply that to achieve better firm performance, the government need to come up with polices geared to attracting more FDI into the key sectors of the economy.


2021 ◽  
Vol 7 (2) ◽  
pp. 129
Author(s):  
Desi Rani ◽  
Sudarman Sudarman

The current 4.0 revolution requires all lines to continue to transform in providing excellent service to the community. This is due to the development of science and increasingly sophisticated technology. Competition between fields is getting more challenging, including the government, highly highlighted for public consumption. All must be able to maintain the existence of their institutions to survive in the current 4.0 era. The purpose of this study was to examine the effect of differences in employee status on employee performance at the Office of the People's Welfare of Mandailing Natal Regency. This study is a quantitative study with a research population of fewer than 100 people, so all 30 employees were used as research samples. The data analysis technique used is a simple linear regression (t) test. After statistical tests were carried out, it was obtained that the employment status had a positive regression coefficient value of 36,053. The results of this positive coefficient value indicate that employment status has a positive effect on employee performance. All statements of employment status and performance variables have a value of 0.33, meaning that the performance indicators, namely, work quality, quantity, timeliness, effectiveness, and independence, are all good. Employees who have higher employment status will have better performance in service compared to non-status employees.


2021 ◽  
Vol 2 (4) ◽  
pp. 309-325
Author(s):  
Hasanah Jaya Asja ◽  
◽  
Santi Susanti ◽  
Achmad Fauzi ◽  
◽  
...  

Abstract Purpose: This study examined the influence of perceived usefulness, ease of use, and income on interest in using paylater services. Research Methodology: The population in this study was the people of DKI Jakarta who know the Shopee Paylater service. The research sample was obtained using a purposive sampling method, with an affordable population calculation obtained 400 samples. The research method used was a quantitative method with multiple regression models. Data were primary data obtained from distributing questionnaires. Results: The results of the study partially show that perceived usefulness has a positive and significant influence on the interest of using paylater services; perceived ease of use has no positive and significant influence on interest of using paylater services; and income has a positive and significant influence on interest of using paylater services. Limitations: It is necessary to investigate other variables that can affect interest in using paylater services. Contribution: E-commerce companies should develop factors that influence consumer interest in using paylater and increase consumer knowledge before using paylater services. Keywords: Perceived Usefulness, Perceived Ease of Use, Income, Intention of Using Paylater


2019 ◽  
Vol 2 (2) ◽  
pp. 1-13
Author(s):  
Ari Sarwo Indah Safitri

This research was conducted with the aim of: (1) Knowing and analyzing the influence of theclarity of the budget target on government performance accountability; (2) Knowing and analyzing the effect ofaudit performance on government performance accountability; (3) Knowing and analyzing the influence ofclarity of budget targets and performance audits simultaneously on the performance accountability ofgovernment agencies; (4) Knowing and analyzing organizational commitment can moderate the relationshipbetween clarity of budget goals and performance audits with performance accountability of governmentagencies This study uses primary data through a survey of all Regional Work Unit (SKPD) in Mamuju TengahDistrict, which amounts to 33. This research was conducted for three months, from December to February 2019.Data were analyzed using the Partial Least Square (PLS) approach. The results of this study indicate that: (1)Clarity of budget targets has a positive and significant effect on the performance accountability of governmentagencies; (2) performance audits have a positive and significant effect on the performance accountability ofgovernment agencies; (3) clarity of objectives has a positive and significant effect on the accountability ofperformance of government agencies by being moderated by organizational commitment; (4) performance auditshave a positive and significant effect on the performance accountability of government agencies by beingmoderated by organizational commitment.


Author(s):  
Michael Washika Okonda ◽  
Dr. Patrick B. Ojera ◽  
Dr. Isaac O. Ochieng

This paper examines the moderating effect of firm characteristics on the relationship between strategic change and performance of firms in the alcohol industry in Kenya. The alcohol industry makes a substantial contribution to the country's GDP. For instance, the East Africa Breweries Limited (EABL), Kenya was feted by KRA as the second top tax payer to the government for the 2011/2012 financial year. However, clear picture of the moderating influence of firm characteristics on the relationship between strategic change occasioned Alcoholic Drinks Control Act (ADCA), 2010 and performance has not emerged from previous studies. Specifically, the study investigated the effect of managerial capabilities, product dimensions and brand portfolio on performance of alcohol industry in Kenya. Previous studies dwelt on effect of limited aspects of strategic change such as marketing leaving out critical aspects like scope of strategies, resource deployment patterns and competitive advantages and the moderating effect of firm characteristics. The study was underpinned by the Resource-Based Theory (RBT). The study adopted a mixed method survey research design using qualitative and quantitative methods. The population was 25 local firms registered by Kenya Revenue Authority by 2012 and approved by National Authority for the Campaign Against Alcohol and Drug Abuse, (NACADA) by 2015. A saturated sample consisted of 100 respondents to get primary data. Multiple regression analysis was used to test the hypotheses that firm characteristics moderate the relationship between strategic change and performance. The R<sup>2</sup> after incorporating interaction effect was .682 (p=.004) and ΔR<sup>2</sup>=.033(p=004) implying firm characteristics significantly moderate the relationship.


2017 ◽  
Vol 4 (3) ◽  
pp. 43
Author(s):  
Evelyn Owusu Frempong ◽  
Gabriel Dwomoh

The main purpose of the study is to contribute to knowledge by assessing the moderating role equity in financialcompensation plays on the relationship between employees’ behavior and performance of state owned universities inGhana. The targeted population for the study was the 10 public universities established by an Act of Parliament andare recognized by the National Accreditation Board. Out of this, 7 public universities were selected usingconvenience sampling. The choice of this sampling method was based on accessibility and easy access toinformation to facilitate the research. In each of the sample, 15 employees’ mainly senior members both fromadministration and academic totalling 105 were randomly selected for the study. The main instrument used forcollection of primary data was questionnaires and interviews whilst review of selected public universities websites,published textbooks, journals and newsletters constitute the secondary data. The instrument used for the study wastested for its reliability and fitness and the result was positive with cronbach’s alpha value of 0.856. Analysis for thestudy was done using correlation and regression to test for the hypotheses developed. The results show that employees’behaviour has high positive relationship with performance of public universities with equity in financial compensationplaying a moderating role. The study therefore recommends the need for the Government of Ghana to continue with thefull implementation of its single spine pay policy since it will ensure fairness in the public sector wage which will inturn influence employees’ behaviour positively and performance of the sector as a whole.


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