ANALISA PERSEPSI MAHASISWA TERHADAP PELAKSANAAN AUDIT PADA OPINI WTP DALAM KAITANNYA DENGAN TANGGUNG JAWAB DAN INDEPENDENSI AUDITOR

Expectation gap in auditing is the term used to signify the difference in expectation of wha auditor belived about auditor’s responsibility and what financial statement users belived about auditor’s actual responsibility. This study was aimed at finding out the difference of perception between the students of accounting and students of management on audit implementation on unqualified opinion in relation to responsibility and independence of auditor. This was a study using quantitative method. The population consisted of the eighth semester students of accounting and students of management Departement of S1 Program. The method of sampling used was purposive sampling method. The number of questionnaires distributed was 60 and all of them could be used in this study. The method of analysis for hypothesis testing was Independent Sample T-Test. The tool of data analysis used was SPSS version 23.0 program. Based on the result of Independent Sample T-Test analysis it was found that (1) There is a difference of perception among the students of accounting and students of management on auditor’s responsibility.(2) There is a difference of perception among the students of accounting and students of management on auditor’s independence.Keywords: Implementation on Unqualified Opinion, Expectation Gap, Students, Auditor’s Responsibility and Auditor’s independence.

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Differences in stock return, corporate value, and risk based on the SRI-KEHATI index status in Indonesia Stock Exchange

The Indonesian Accounting Review ◽

10.14414/tiar.v5i2.646 ◽

2015 ◽

Vol 5 (2) ◽

pp. 161

Author(s):

Kukuh Fertion

Keyword(s):

Stock Return ◽

Quantitative Method ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

T Test ◽

Corporate Value ◽

Public Companies ◽

Purposive Sampling ◽

Analysis Technique

Recent studies are paid attention to see whether there is a difference among the factors related to stock in companies listed in stock exchange. Therefore, it is also salient to do the same research so that more evidence can be gathered. The purpose of this research is to find the differences in stock return, corporate value, and risk between the compa-nies listed on SRI-KEHATI Index and those, which are not listed in SRI-KEHATI Index. This research uses secondary data taken from public companies listed on Indo-nesia Stock Exchange (BEI). The population consists of the companies listed on SRI-KEHATI Index to be compared with the companies listed in Indonesia Stock Exchange (BEI) from 2010 to 2013. The purposive sampling method is used in this study accord-ing to the criteria of assessment. The quantitative method is used to analyze this study. The signaling theory is the basic theory of this research. The analysis technique is using independent sample t-test. The result indicates that there is no difference in stock return, corporate value, and risk between the companies listed and those which are not listed on SRI-KEHATI index.

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Pengaruh Kepercayaan dan Kepuasan Terhadap Loyalitas Nasabah Mitra Beasiswa AJB Bumiputera 1912 Cabang Kota Pariaman

Jurnal Kajian Manajemen Bisnis ◽

10.24036/jkmb.10750900 ◽

2017 ◽

Vol 6 (1) ◽

Author(s):

Yunia Wardi ◽

Hendri Andi Mesta ◽

Ilda Rahmayeni

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Hypothesis Testing ◽

Sample Size ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Customer Loyalty ◽

T Test ◽

F Test ◽

Purposive Sampling

This research is aimto analyze the influence of trust and satisfaction on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman. The population in this research is the Mitra Beasiswa AJB Bumiputera 1912 of Pariaman in 2015. The sample was taken by purposive sampling using the formula of Slovin, with sample size as much as 90 respondents. Data analysis is performed multiple regression analysis and hypothesis testing using F test and t-test. The results of this study show that trust and satisfaction have a significant effect on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman.

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Analisis Perputaran Persediaan, DTAR Terhadap ROA Pada Perusahaan Makanan Dan Minuman

WAHANA ◽

10.36456/wahana.v72i2.2737 ◽

2020 ◽

Vol 72 (2) ◽

pp. 104-108

Author(s):

Agriyani Wahyuningrum ◽

Yuni Sukamdani

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Hypothesis Testing ◽

Multiple Linear Regression ◽

Sampling Method ◽

Total Asset ◽

Return On Assets ◽

Purposive Sampling ◽

Food And Beverage ◽

Inventory Turnover

Abstrak Penelitian ini untuk menelaah Perputaran Persediaan dan Debt to Total Asset Ratio terhadap Return On Asset pada Perusahaan Makanan dan Minuman yang tercatat di BEI. Menggunakan sampel 7 perusahaan makanan dam minuman yang tercatat di BEI dengan metode purposive sampling. Pengambilan data menggunakan metode dokumentasi. Dengan analisis data regresi linier berganda, asumsi klasik, R2 dan uji hipotesis. Uji hipotesis didapatkan signifikansi Perputaran Persediaan 0,124 > 0,05 artinya, Perputaran Persediaan tidak berpengaruh terhadap Return On Asset. Dan signifikansi Debt To Total Asset Ratio 0,000 < 0,05 artinya, Debt To Total Asset Ratio berpengaruh terhadap Return On Asset. Investor dapat memanfaatkan hasil ini untuk estimasi menggambil keputusan berinvestasi. Kata Kunci : Perputaran Persediaan, Debt to Total Asset Ratio, Return On Asset. Abstract This study is to inspect the Inventory Turnover and Debt to Total Asset Ratio of Return On Assets in Food and Beverage Companies listed on the IDX. Using a sample of 7 food and beverage companies that are listed in the IDX with a purposive sampling method. Retrieval of data using the documentation method. With the data analysis of multiple linear regression, classical assumptions, R2 and hypothesis testing. Hypothesis testing found the significance of Inventory Turnover 0.124 > 0.05 means, Inventory Turnover has no impact on Return On Assets. And the significance of Debt To Total Asset Ratio 0,000 < 0.05 means, Debt To Total Asset Ratio impact the Return On Asset. Investors can use these results to outcome investment judgment. Keywords : Inventory Turnover, Debt to Total Asset Ratio, Return On Assets.

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Kecerdasan Emosional Dan Keikutsertaan Dalam Organisasi Kampus

Psikologia Jurnal Psikologi ◽

10.21070/psikologia.v2i1.123 ◽

2016 ◽

Vol 3 (1) ◽

Author(s):

Wahyu Budi Santoso ◽

Ririn Dewanti Dian Samudra Iriani

Keyword(s):

Emotional Intelligence ◽

Everyday Life ◽

Sampling Technique ◽

T Test ◽

Quantitative Approach ◽

Test Analysis ◽

Purposive Sampling ◽

Campus Organizations ◽

Independent Variable ◽

The Difference

Emotional intelligence is very influential to achieving success even for someone everyday life. However, there is a difference between the students emotional intelligence whose join in organization with whose do not join in the organization. The purpose of this study was to find out the difference between student emotional intelligence in terms of participation in campus organizations for UMSIDA student. This study used a quantitative approach. The variables of this study were students whose joined in campus organization and whose not as an independent variable (X) and student emotional intelligence as the dependent variable (Y). Purposive sampling was implemented as the sampling technique for 125 students whose joined in the organization and 125 students whose did not join in campus organization as predetermined character. t-test analysis used to analyze difference between data which calculated by SPSS-17 For Windows. The result shown that t = - 5,584 and p<0,05 (0,000<0,05), this means that there are differences between student emotional intelligence who join in campus organization with whose not.

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Pengaruh Perceived Usefulness, Perceived Ease of Use Terhadap Trust dan Intention to buy KAI Access Tickets Online pada Generasi Millennial di Kabupaten Kebumen

Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi (JIMMBA) ◽

10.32639/jimmba.v2i3.492 ◽

2020 ◽

Vol 2 (3) ◽

pp. 476-490

Author(s):

Riani Mujiasih ◽

Gunarso Wiwoho

Keyword(s):

Data Analysis ◽

Path Analysis ◽

Quantitative Method ◽

Sampling Method ◽

Ease Of Use ◽

Perceived Usefulness ◽

Perceived Ease Of Use ◽

Purposive Sampling

This study aims to determine the effect of perceived usefulness and perceived ease of use on the intention to buy KAI Access tickets online through an trust as an intervening variable. The population in this study were millennials generation of Kereta Api Indonesia (KAI) users service in Kebumen Regency. This study sample was 100 respondent using the purposive sampling method. The method used in this study is a quantitative method. Data analysis using path analysis with SPSS 23 program. The results of this study indicate that perceived usefulness and perceived ease of use have a significant effect on trust. While perceived ease of use do not affect the intention to buy KAI Access tickets online, while the perceived usefulness and trust significantly influences the intention to buy KAI Access tickets online.

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Pengaruh Syariah Marketing, Trust dan Complaint Handling terhadap Customer Financing Loyalty pada KSPS BMT Surya Sleman

JESI (Jurnal Ekonomi Syariah Indonesia) ◽

10.21927/jesi.2017.7(2).138-144 ◽

2018 ◽

Vol 7 (2) ◽

pp. 138

Author(s):

Riza Kharisma ◽

Abdul Salam ◽

Rico Saktiawab Jang Jaya

Keyword(s):

Hypothesis Testing ◽

Sampling Method ◽

T Test ◽

Test Results ◽

Purposive Sampling ◽

Simultaneous Effect ◽

Independent Variables ◽

Complaint Handling ◽

Positive Effect

This study aims to test and determine the influence of sharia marketing, trust and complaint handling to customer financial loyalty. Subjects in this study are active financing customers at KSPS BTM Surya PDM Sleman in 2017. There was 65 financing customers as this research sample, selected by using purposive sampling method. This study aims to prove, (1) does sharia marketing have a positive effect on customer financial loyalty, (2) does the trust have a positive effect on customer financial loyalty, (3) does the complaint handling have positive effect on customer financial loyalty, (4) does sharia marketing, trust and complaint handling have simultaneous effect on customer financial loyalty.Based on t test results, it can be seen that the variables of marketing sharia obtained t value of 1.222 <1.670, thus it can be concluded that sharia marketing has no significant effect on customer financial loyalty. Trust variable obtained t value 2.248> 1.670 thus it can be concluded that trust significantly influence the customer financial loyalty. Complaint handling variable obtained t value arithmetic 3.208> 1.670 thus can be concluded that complaint handling had significant effect on customer financial loyalty. While the hypothesis testing can be seen that f arithmetic is 64,710 while f table 2,76 with significant level 0,000> 0,05. This means that all independent variables can influence the dependent variable all together toward customer financial loyalty.Keywords: Sharia Marketing, Trust, Complaint Handling, Customer Financial Loyalty

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Perbedaan Pengaruh Model Latihan Konsentrasi Dan Tanpa Model Latihan Konsentrasi Terhadap Peningkatan Kemampuan Shooting Game Atlet Petanque Undikma

JISIP (Jurnal Ilmu Sosial dan Pendidikan) ◽

10.36312/jisip.v4i4.1613 ◽

2020 ◽

Vol 4 (4) ◽

Author(s):

Muhammad Ridwan Lubis ◽

Andi Gilang Permadi

Keyword(s):

Experimental Method ◽

Training Model ◽

T Test ◽

Test Analysis ◽

Ability Test ◽

Purposive Sampling ◽

Average Value ◽

The Difference ◽

Better Than

This research is motivated by the inconsistency in the shooting ability of athletes in shooting games in Petanque sports, both at the regional and national levels. This study aims to determine the effect of the concentration training model on the improvement of the shooting game ability of Undikma Petanque athletes. This study used an experimental method with the design of "two group pretest posttest design". The instruments used for the shooting ability test were the shooting station numbers 1, 2, 3, 4, and 5 with a distance of 6 meters, 7 meters, 8 meters, and 9 meters. The subjects in this study were 14 Undikma Petanque athletes. Samples were taken from the purposive sampling. Based on the results of the t-test analysis showed the same significant results between the concentration training model and without concentration training. However, the concentration training model results are better than without the concentration training model seen with the average value of shooting using the pretest concentration training model results of 4.71 increased by 13.00. The amount of increase was 8.28. Without the concentration training model, the initial pretest average result was 3.42 and increased to 10.00. The amount of increase was 6.57. The difference in the average shooting game result increment with the concentration training model, and without the concentration training model is 1.71.

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PENGARUH KUALITAS PRODUK, LOKASI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA CAFE KINOL BISTRO N’POLL DI KOTA PADANG

JURNAL PUNDI ◽

10.31575/jp.v3i3.173 ◽

2020 ◽

Vol 3 (3) ◽

pp. 161

Author(s):

Irdha Yusra ◽

Rio Nanda

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Product Quality ◽

Sampling Method ◽

Sampling Technique ◽

T Test ◽

Purchasing Decisions ◽

Purposive Sampling ◽

Analysis Techniques

AbstractThe purpose of this study was to find out and analyze the effect of product quality, location and price on purchasing decisions at Kinol Bistro N 'Poll Cafe in Padang City. The population in this study were all consumers who made purchases at the Kinol Bistro N ’Poll cafe in Padang City totaling 2,446. while the number of samples in this study were 100 respondents. The sampling technique used is purposive sampling method, namely by taking samples based on certain criteria. Data analysis techniques used to test hypotheses are multiple linear regression, and statistical T test. The results showed that the variables of product quality, price and location had a significant effect on purchasing decisions at Kinol Bistro N 'Poll Cafe in Padang City. Keywords: Product Quality, Location, Price, and Purchasing Decision.

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Does Employee Turnover Intervene Team Performance ?

BIMA Journal (Business, Management, & Accounting Journal) ◽

10.37638/bima.2.2.167-176 ◽

2021 ◽

Vol 2 (2) ◽

pp. 167-176

Author(s):

Joseph M J Renwarin ◽

Alin Rizkiani Putri ◽

Anjar Dwi Astono ◽

Donant Alananto Iskandar

Keyword(s):

Hypothesis Testing ◽

Team Performance ◽

Employee Turnover ◽

Questionnaire Survey ◽

Quantitative Method ◽

Sampling Method ◽

T Test ◽

Probability Sampling

This study describes the effect of leadership and teamwork on employee turnover and impact in team performance. The object of this research is PT Dreamaxtion Teknologi Internasional. This study uses a quantitative method through a questionnaire survey which was distributed directly to 60 respondents which was then processed using SPSS version 20.0 and the sampling method was non-probability sampling. The results of hypothesis testing (t test) that leadership has a significant effect on Team Performance with t count of 4.222 T table 2.002. Teamwork has a significant effect on Team Performance with t = 3.121 ≥ T table 2.002. And Turnover has no significant effect on Team Performance with t = 1.152 ≤ T table 2.002. Leadership and Teamwork have a significant effect on Team Performance while Employee Turnover has no significant effect on Team Performance. The implications of this research can provide an understanding for the management that although Turnover does not affect in Team Performance, it must still be considered, especially at PT Dreamaxtion Teknologi Internasional.

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Pengaruh Citra Merek, Harga, dan Promosi terhadap Keputusan Pembelian Mobil Honda Brio di Kota Padang

JURNAL PUNDI ◽

10.31575/jp.v3i2.146 ◽

2020 ◽

Vol 3 (2) ◽

pp. 123

Author(s):

Maria Magdalena ◽

Nersi Ulan Sari

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Brand Image ◽

Sampling Technique ◽

T Test ◽

Purposive Sampling ◽

Analysis Techniques ◽

The City

The purpose of this study was to find out and analyze the influence of brand image, price and promotion on the decision to purchase a Honda Brio car in the city of Padang. The population in this study were all consumers who bought a Honda Brio car in the city of Padang at the Honda Gajah Motor Padang, totaling 584 people. While the number of samples in this study were 85 respondents. The sampling technique used is purposive sampling method, namely by taking samples based on certain criteria. Data analysis techniques used to test hypotheses are multiple linear regression, and statistical T test. The results showed that the variable brand image and promotion had a significant effect on the decision to purchase a Honda Brio car in the city of Padang. While the price variable does not significantly influence the decision to purchase a Honda Brio car in the city of Padang.

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