PENGARUH TEKANAN WAKTU, INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR INSPEKTORAT KABUPATEN KEPULAUAN SANGIHE

This study aims to analyze the influence of time pressure, independence and auditor ethics on audit quality in Inspectorate Office of Sangihe Islands Regency. Data collection method used is with questionnaire technique with respondents who work in Inspectorate of Sangihe Islands Regency. Responspondents in this study amounted to 35. Data analysis techniques used were to use data quality test, classical assumption test and hypothesis test. Test the quality of data used is the test of validity and reliability test. The classical assumption test used in this research is normality test, multicolonierity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test and t test. The result of this research is time pressure and independence has no significant effect on audit quality while ethics has significant effect to audit quality. This means that the biggest influence on audit quality is ethics.Keywords: Time Pressure, Independence, Ethics and Audit Quality

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Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan PDAM Kota Tomohon

JURNAL ADMINISTRASI BISNIS ◽

10.35797/jab.8.2.2019.23509.10-16 ◽

2019 ◽

Vol 8 (2) ◽

pp. 10

Author(s):

Angela Worang ◽

Roy F. Runtuwene

Keyword(s):

Employee Performance ◽

Validity And Reliability ◽

Test Analysis ◽

Knowledge And Skills ◽

Analysis Techniques ◽

Descriptive Research ◽

Normality Test ◽

Regression Test ◽

Testing Data ◽

Quantitative Descriptive

This research was conducted in PDAM Tomohon City which has the purpose of this study to: 1) knowing the effect of motivation on the performance of PDAM Tomohon City employees; 2) knowing the influence of work discipline on the performance of PDAM Tomohon City employees; 3) knowing the motivation and work discipline on the performance of PDAM Tomohon City employees. Where employees are required to have knowledge and skills must also have experience of motivation and discipline as well as performance, but basically PDAM Tomohon City employees ignore motivation and discipline as well as existing performance. This type of research is a type of associative and quantitative descriptive research. The sample used was 60 employees. Data collection techniques used in this study used questionnaire and library methods. To examine the influence of motivation and discipline on performance by using multiple linear regression test analysis techniques. The tools used in testing data instruments are validity and reliability tests; classic assumption test (normality test, multicellularity test, and heteroscedasticity test). The results of this study show that motivation variables and work discipline simultaneously influence the performance of PDAM Tomohon city employees, while partially motivation has a significant effect on performance, and discipline does not affect the employee performance of PDAM Tomohon City.

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Pengaruh Tingkat Pendidikan Orang Tua dan Motivasi Belajar Terhadap Nilai Siswa Pada Mata Pelajaran Administrasi Umum Kelas X Otomatisasi dan Tata Kelola Perkantoran Di SMK Negeri 1 Lembah Gumanti

Jurnal Ecogen ◽

10.24036/jmpe.v2i4.7849 ◽

2019 ◽

Vol 2 (4) ◽

pp. 715

Author(s):

Esa Rahma Agustin ◽

Z. Mawardi Effendi

Keyword(s):

Parent Education ◽

Quantitative Research ◽

Parental Education ◽

Hypothesis Test ◽

Learning Motivation ◽

Validity And Reliability ◽

Parental Education Level ◽

Normality Test ◽

Regression Test ◽

Student Grades

This study aims to determine: (1) The effect of parents 'educational level and learning motivation together on student grades, (2) the influence of parents' educational levels and learning motivation on student scores, (3) the influence of student learning motivation on student grades in general administration subjects in class X Automation and Office Governance in SMK Negeri 1 Lembah Gumanti. This type of research is quantitative research with an associative method using SPSS version 20. The instrument used in this study is a research questionnaire. The existing population of 65 students in the sampling used total sampling with a total of 65 students. The instrument trials used validity and reliability tests. Data analysis with descriptive and inductive analysis using normality test, heterokedasticity test, multicollinearity test, multiple regression test and hypothesis test using F test and t test. From the results of this analysis it can be concluded that: (1) The Level of Parent Education and Learning Motivation together has a positive and significant effect on student scores seen from the value of sig. 0.007 <0.05. (2) There is a negative and insignificant influence on the level of parental education on student scores seen from the Sig. 0.516 > 0.05. (3) There is a positive and significant influence of learning motivation on student grades in general administration subjects seen from the Sig. 0.002 <0.05. Keywords: parental education level, learning motivation, student grad

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Pengaruh Pengetahuan, Motivasi serta Independensi terhadap Kualitas Audit Internal di Bank Perkreditan Rakyat (BPR) Kota Malang

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i04.p20 ◽

2021 ◽

Vol 31 (4) ◽

Author(s):

Johanis Nifanngeljau ◽

Ahmad Mukoffi

Keyword(s):

Data Analysis ◽

Audit Quality ◽

Negative Influence ◽

Analysis Method ◽

Survey Analysis ◽

Quality Of Data ◽

Research Instrument ◽

Analysis Techniques ◽

Independent Variables

The purpose of this research was made to be able to analyze and provide facts related to the existence of knowledge, motivation, and independence can have an influence on the quality of audits in this research in the form of survey analysis method which will use questionnaires in a way to be able to collect a variety of data needed. The purpose of distributing this questionnaire to employees in this case auditors in 5 BPR Malang city with the number of auditors 30 respondents. The level of quality of data that can be generated from the user of the research instrument and evaluated by testing the validity of the data. Hypothetical testing will use multiple linear regress data analysis techniques. Based on the results of the research, it can be known that three independent variables can have a significant and positive and negative influence on the quality of audits. Keywords: Knowledge; Motivation; Independence on Audit Quality.

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The Effect of Internal Control and Compliance with Accounting Rules on the Quality of Financial Statements at PT. Bank of North Sumatra Medan

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v4i1.1698 ◽

2021 ◽

Vol 4 (1) ◽

pp. 966-975

Author(s):

Hasbiana Dalimunthe ◽

Aditya Amanda Pane

Keyword(s):

Internal Control ◽

Hypothesis Test ◽

Financial Statements ◽

Validity And Reliability ◽

Financial Reports ◽

Normality Test ◽

Analysis Technique ◽

Accounting Rules ◽

North Sumatra

This study aims to examine the effect of internal control and compliance with accounting rules on the quality of financial reports at PT Bank Sumatera Utara (North Sumatra). This research uses associative method. The population in this study were three divisions in Bank SUMUT, namely the Accounting and Tax Division, the General Division and the Operations Division. The sample used in this study were 35 respondents. The data analysis technique in this research is data quality test which includes validity and reliability tests, classic assumption test which includes normality test, multicollinearity test, heteroscedasticity test, and hypothesis test which includes t test, determination test (R2) and multiple linear regression test.

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Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Pemeriksaan Studi Di Inspektorat Kabupaten Wonosobo

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v23i2.206 ◽

2017 ◽

Vol 23 (2) ◽

pp. 93-103

Author(s):

Sulastiningsih Sulastiningsih ◽

Agus Susilo

Keyword(s):

Work Experience ◽

Influence Factors ◽

Multiple Regression Model ◽

T Test ◽

Test Results ◽

Validity And Reliability ◽

Quality Of Data ◽

Population Number ◽

Normality Test

The purpose of this research is to determine the influence factors of supervisor work experience, supervisor independency, supervisor objectivity, integrity and competencies supervisor on the quality of the inspection results in Wonosobo regency Inspectorate. Population of this research was overall of Supervisor Officers, Auditors Functional Officers (PFA), P2UPD functional and technical staff who has been certified auditor functional. Population number of this research is 31 people, and all in the sample. Data collection method using by questionnaires. To test the quality of data used validity and reliability testing. Test results declared valid and reliable. After the classical assumption, namely normality test, multicollinearity and heteroskedasticity test revealed that linear multiple regression model enabled for predict the effect of work experience, independency, objectivity, integrity and competencies of inspectors against to quality of the audit results. Regression equation is : Y = -3.235 + 0.074X1+ 0.210X2+ 0.259X3+ 0.205X4+ 0.338X5. The results by testing the overall model obtained F value of 203.465 with a significance probability is 0.000. F value of 203.465 is greater than the F table (2.60), and the significance value 0.000 is less than the probability value of 0.05. Thus, work experience, independency, objectivity, integrity and competencies, has significantly affect simultaneously against the quality of test results. The results t-test obtained t-test value is greater than t-table for five independent variables, so the partial variable: work experience, independency, objectivity, integrity and competencies has significantly influences against the quality of inspection results.

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ANALISIS PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA (Studi pada Dinas Penanaman Modal Pelayanan Terpadu dan Perindustrian Kabupaten Padang Pariaman)

10.31219/osf.io/pzjwk ◽

2020 ◽

Author(s):

Hendriko Putra Jayanda

Keyword(s):

Work Environment ◽

Hypothesis Test ◽

The State ◽

Working Environment ◽

Validity And Reliability ◽

Normality Test ◽

State Apparatus ◽

Linearity Test ◽

Investment Service ◽

Integrated Service

The purpose of this study is to test partially and simultaneously the influence of motivation and work environment on the performance of state civil apparatus in the Office of Integrated Service Investment and Industry of Padang Pariaman Regency, data collected by spreading the questionnaire directly. Test of research instrument used is test of validity and reliability test. The classical assumption test used is normality test, linearity test, multicollinearity test, and heteroscedasticity test. As for hypothesis test used t test and test f. The analytical method used to test the effect of motivation and work environment on the performance of civil state apparatus is multiple linear regression with the help of SPSS. The result of the research shows that there is a significant influence between the working environment on the performance of civil apparatus of the State. Simultaneously or jointly motivation and work environment significantly influence the performance of civil apparatus of the State. Based on the research, it can be concluded that motivation has a significant effect on the performance of the State Civil Apparatus on the Integrated Service and Investment Service Department (DPMPTP) of Kabupaten Padang Pariaman. The work environment has a significant effect on the performance of the State Civil Apparatus on the Integrated Service and Industrial Service Investment Service (DPMPTP) of Padang Kabupaten Pariaman. Morality and work environment have a significant effect on the performance of State Civil Apparatus at the Department of Investment of Integrated Services and Industry (DPMPTP) of Kabupaten Padang Pariaman.

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PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, KOMITMEN ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL

Wahana ◽

10.35591/whn.v22i1.149 ◽

2019 ◽

Vol 22 (1) ◽

pp. 50-60

Author(s):

Wiwik Pratiwi ◽

Andari Asri Kartika

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Hypothesis Test ◽

Descriptive Statistics ◽

Survey Method ◽

Manufacturing Companies ◽

Validity And Reliability ◽

Managerial Performance ◽

Regression Test ◽

Responsibility Accounting

This study is meant to test empirically the influence of responsibility accounting, organizational commitment, and budget participation to the managerial performance on manufacturing companies in Jakarta. This research used survey method by questionnaries. The data were examined using descriptive statistics, test of validity and reliability, classic assumption test, multiple linear regression test, and hypothesis test by using SPSS versi 24.0 for windows. The results of this research showed that responsibility accounting, organizational commitment, and budget participation were effect on managerial performance partially and simultaneously. Keywords: responsibility accounting, organizational commitment, budget participation, managerial performance

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PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, KOMITMEN ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL

Wahana ◽

10.35591/wahana.v22i1.149 ◽

2019 ◽

Vol 22 (1) ◽

pp. 50-60

Author(s):

Wiwik Pratiwi ◽

Andari Asri Kartika

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Hypothesis Test ◽

Descriptive Statistics ◽

Survey Method ◽

Manufacturing Companies ◽

Validity And Reliability ◽

Managerial Performance ◽

Regression Test ◽

Responsibility Accounting

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PERSEPSI MAHASISWA TENTANG EFEKTIVITAS PROGRAM PENGALAMAN LAPANGAN KEPENDIDIKAN (PPLK) TERHADAP KESIAPAN MENJADI GURU PADA MAHASISWA PENDIDIKAN EKONOMI UNP

Jurnal Ecogen ◽

10.24036/jmpe.v1i2.4764 ◽

2018 ◽

Vol 1 (2) ◽

pp. 422

Author(s):

Ira Fitria ◽

Syamwil Syamwil ◽

Rita Syofyan

Keyword(s):

Random Sampling ◽

Hypothesis Test ◽

Sampling Technique ◽

Educational Experience ◽

Reliability Test ◽

Validity And Reliability ◽

Normality Test ◽

Internship Experience ◽

Economics Students ◽

Simple Regression

The purpose of this articel is to analyze the effect Perseption of students about Effectivity of The Educational Internship Experience Program (PPLK) towards the readiness becoming a teacher. This type of the research is descriptive quantitative. The population of research is the economics students July to December 2017 period. The sample is 40 students that be selected from total 66 students by using Slovin formula with Insidential Random Sampling technique. The data collected by using the questionnaire. The instrument t is tested by using validity and reliability test. The data is analyzed by using descriptive and inductive (inferensial) analyze which is the normality test, heteroscedasticity test, and hypothesis test is analyzed by using simple regression, determination coefficient and F experiment with α=0.05. The result of this research has showed that there has been a significant perseption of students about effectivity of the educational internship experience program PPLK to the readiness become a teacher, it has showed by the significant of 0,008 < 0,05 and TCR perseption of students about effectivity of PPLK variable (x) at 75,79%. Both TCR for variables of perseption of students about effectivity of PPLK and readiness become a teacher are determined in a good category. It has indicated that PPLK has contributed to the readness become a teacher. Based on the results of the study it is suggested that students are able to provide apperception the beginning of learning because with the provision of apperception the learning will be more directed and students must be able to adapt the new environment.Keywords: Perseption , Effectivity, Educational Experience Program , Readiness Becoming a Teacher

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Penguatan Kompetensi, Lingkungan Kerja dan Pendidikan dalam Meningkatkan Kinerja Karyawan BPJS Ketenagakerjaan Cabang Gorontalo

JURNAL MANAJEMEN BISNIS ◽

10.33096/jmb.v5i2.36 ◽

2018 ◽

Vol 5 (2) ◽

pp. 22-31

Author(s):

Hendrayanto Hendrayanto ◽

Masruhi Kamidin

Keyword(s):

Work Environment ◽

Employee Performance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Regression Testing ◽

Validity And Reliability ◽

Analysis Techniques ◽

Normality Test ◽

Quality Testing ◽

Branch Office

This study was conducted with the aim of knowing and analyzing the dominant variables influencing employee performance at the BPJS Work Office in the Gorontalo Branch Office. This study uses data collection techniques through questionnaires and literature studies with data analysis techniques for quality testing (validity and reliability test), classical assumption test (normality test, multicollinearity test and heterokeddasticity test), multiple linear regression analysis and hypothesis testing (partial test and test simultaneously). Based on the results of regression testing, the results show that the dominant variable that influences employee performance at BPJS Employment in the Branch Office of Gorontalo is the work environment, the reason being that it has the largest beta value when compared to competency and education variables.

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