scholarly journals PENGARUH KOMPETENSI, OBJEKTIVITAS, DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS HASIL AUDIT PERWAKILAN BPKP SULAWESI UTARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Hans Lohonauman ◽  
Jullie J. Sondakh ◽  
Meily Y. B. Kalalo
Keyword(s):  
Hypothesis Testing ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
North Sulawesi ◽  
Using Data ◽  
Time Budget Pressure

This study aims to determine the influence of competence, objectivity, and time budget pressure on the quality of audit results BPKP North Sulawesi Representative. The population used in this study is the BPKP auditor. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected was 45 respondents. The research data is the primary data obtained directly from the research object. The collected data is analyzed by using data analysis which is done by testing the data quality and classical assumption before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that the variables of competence and objectivity have a significant effect on the quality of audit results. This shows that competence and objectivity affect the quality of audit results. While the time budget pressure had no significant effect on the quality of audit result. This suggests that time budget pressure does not affect the quality of audit results.Keywords : competence, objectivity, time budget pressure, and quality of audit results

scholarly journals PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT

2021 ◽  
Vol 4 (2) ◽  
pp. 136-151
Author(s):  
Mohamad Alfi Amrulloh ◽  
Made Dudy Satyawan
Keyword(s):  
Firm Size ◽  
Audit Quality ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Primary Data ◽  
Analysis Model ◽  
Audit Firm ◽  
Time Budget Pressure

In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.

scholarly journals PENGARUH KUALITAS PERGURUAN TINGGI, LOKASI DAN BIAYA TERHADAP KEPUTUSAN KULIAH DI IAIN SURAKARTA

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Hapsari Nawaningsih ◽  
Eny Kustiyah ◽  
Ida Aryati
Keyword(s):  
Random Sampling ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Tertiary Institutions ◽  
Quality Value

This study aims to determine and explain the effects of both the simultaneous and partial quality of tertiary institutions, locations and costs on college decisions at IAIN Surakarta. Type of quantitative research, the source of the data comes from respondents (Primary Data) and from Surakarta IAIN documents (Secondary Data). This study took the population of 2018 semester 2 students of IAIN Surakarta and a sample of 100 people taken randomly from all faculties (Random Sampling). Data analysis uses multiple linear regression analysis. The results of this study indicate that the quality of tertiary institutions, location and cost have a simultaneous and significant effect on college decisions at IAIN Surakarta as evidenced by the Sig 0,000 and Fcount of 28,984. In the t test of quality, location and cost have a positive and significant effect on college decisions at IAIN Surakarta with a quality value of Sig 0,000 and tcount of 4,627, location values of Sig 0,001 and tcount of 3,541 and cost of Sig of 0.009 and tcount of 2,667. Based on the coefficient of determination test contributed 45.9% to the decision of college at IAIN Surakarta while the rest are other factors outside this study. Keywords: quality, location, costs and college decisions

scholarly journals Effect of Time Budget Pressure and Locus of Control of Auditor Dysfunctional Behaviors (Survey on Legislative Auditor BPKP Gorontalo Province)

2016 ◽  
Vol 7 (1) ◽  
pp. 6-13
Author(s):  
Ratna Sari ◽  
Enriwaru ◽  
Agung Pribadi Mokodongan
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Linear Regression ◽  
Data Quality ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Time Budget Pressure

This research aims to examine the influence of time budget pressure and locus of control to dysfunctional audit behavior (survey on Representative BPKP Government in Gorontalo Province). This research uses primary data collected directly from respondents. Population in this research is the auditors who work at BPKP’s of Gorontalo Province. And sample in this research used 34 auditors as respondents by using census method. Data collected was analyzed using test data quality, classic assumption test and multiple linear regression analysis. The results showed: partially, time budget pressure is positive and significant toward dysfunctional audit behavior while the locus of control is positive but no significant to dysfunctional audit behavior. Simultaneously, time budget pressure and locus of control are significant to dysfunctional audit behavior.

scholarly journals PENGARUH LEVERAGE DAN FREE CASH FLOW TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2012-2016)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Siska Mangundap ◽  
Ventje Ilat ◽  
Rudy Pusung
Keyword(s):  
Hypothesis Testing ◽  
Cash Flow ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Free Cash Flow ◽  
Coefficient Of Determination ◽  
Using Data

            This study aims to determine the effect of leverage and free cash flow on dividend policy on LQ45 index companies listed in Indonesia Stock Exchange 2012-2016. The population used in this study is the LQ45 index company listed on the Indonesia Stock Exchange 2012-2016. Method of sampling by purposive sampling according to predetermined criteria. The number of samples collected were 11 companies. Research data is secondary data obtained from Indonesia stock exchange (IDX) year 2012-2016. The collected data is analyzed by using data analysis which is done by classical assumption test before doing hypothesis testing. Hypothesis testing in this study using multiple linear regression analysis with t test, f test, and coefficient of determination. The results of this study indicate that leverage variables have a negative and significant effect on dividend policy. This suggests that leverage can affect the high dividend policy. While free cash flow has a positive and insignificant effect on dividend policy. This shows that free cash flow does not affect the high dividend policy.Keywords: leverage, free cash flow, dividend

scholarly journals ANALISIS PREFERENSI MASYARAKAT TERHADAP BUS TRANS PADANG

2016 ◽  
Vol 5 (1) ◽  
pp. 91
Author(s):  
Rusy Dina ◽  
Akhirmen Akhirmen ◽  
Novya Zulva Riani
Keyword(s):  
Quality Of Service ◽  
Services Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Vehicle Ownership ◽  
Transport Services ◽  
Wheeled Vehicle

This research aims to analyze the effect of: respondents income,services quality, private vehicle ownership, and tarrifs of Trans Padang to preference of societies to  Bus Trans Padang. This type of research is descriptive and associative. Data in this research are primary data, taken at August 2015. The data collection technique is by distributing questionnaires and direct observation. Population in this research is all users of transport services Trans Padang, by taking a sample of 100 respondents. Inductive analysis in this research include: multiple linear regression analysis; Multicolinearity test;  Heteroskedastisitas test; The coefficient of determination; t test; and F test. The results showed that respondents income  and ownership of two-wheeled vehicle does not significantly influence people's preferences of Bus Trans Padang. As for the quality of service and tariff Trans Padang significant effect on people's preferences of Bus Trans Padang. In collectively respondents income, services quality,the ownership of  two-wheeled vehicle, and tariff Trans Padang have significant influence to  preferences of societies to Bus Trans Padang.  Keywords: Preference, income, quality of service, the two-wheeled personal vehicle ownership, tariff Trans Padang.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

scholarly journals PENGARUH SOSIALISASI, SANKSI, SISTEM E-FILING, TARIF, DAN KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

2021 ◽  
pp. 1127
Author(s):  
Neng Rosita Dewi ◽  
Argan Gani Asalam
Keyword(s):  
Significant Positive Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Tax Revenue ◽  
Collection Method ◽  
Filing System ◽  
Convenience Sampling ◽  
Descriptive Statistical Analysis

In Indonesia, the largest income is through taxes to finance various state needs. Especially in the APBN, there is an important role that is owned by taxes, but tax revenues in the APBN in Indonesia have not been maximized. With not maximal tax revenue in Indonesia, discipline, awareness and compliance of taxpayers is very much needed to comply with applicable tax obligations. The purpose of this research is to be able to see the effect of socialization, sanctions, e-filing system, tariffs and quality of tax services on the compliance of individual UMKM taxpayers. This research uses quantitative primary data techniques. The population in this research is individual UMKM taxpayers registered at (KPP) Pratama Cimahi 2020 using convenience sampling and the sample used is 100 samples. This research uses a questionnaire with a Likert scale of 1-5 as the collection method. This research was analyzed using descriptive statistical analysis and multiple linear regression analysis. The results in this research state that socialization, sanctions, e-filing system, tariffs and quality of tax service services simultaneously (simultaneously) have a significant correlation to taxpayer compliance. In addition, the variables of socialization, sanctions and tariffs separately (partial) have a significant positive correlation with taxpayer compliance, but the variables of the e-filing system and service quality of the tax authorities separately (partial) do not have a significant correlation with taxpayer compliance

scholarly journals Pengaruh Kualitas Aparatur Daerah, Sistem Akuntansi Keuangan Daerah, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Satuan Kerja Perangkat Daerah Kabupaten Sukoharjo)

2019 ◽  
Vol 2 (2) ◽  
pp. 199
Author(s):  
Yuwita Arriesa Pravasanti ◽  
Suhesti Ningsih
Keyword(s):  
Information Technology ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Accounting System ◽  
Regional Government ◽  
System Utilization ◽  
Government Accounting

<p><em>This study aims to determine the effect of the Quality Government Apparatus, Regional Government Accounting System, Utilization of Information Technology on the Quality of Financial Reporting of the Regional Government. Respondents in this study were 72 employees of the Regional Finance Agency of Sukoharjo Regency. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t-test has known that variables of the Quality Government Apparatus, Regional Government Accounting System, utilization of information technology simultaneously have a significant effect on the Quality of Financial Reporting in the Regional Government. Partially the Quality Government Apparatus does not have a significant effect on the Quality of Financial Reporting of the Regional Government, but the Regional Government Accounting System and Utilization of Information Technology has a significant effect on the Quality of Financial Reporting in the Regional Government.</em></p>

scholarly journals PENGARUH KOMPETENSI APARATUR SIPIL NEGARA DAN KUALITAS SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS PENYAJIAN DANA DEKONSENTRASI DALAM LAPORAN KEUANGAN DI PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Arthur Johanes Pontoh ◽  
Grace B. Nangoi ◽  
Robert Lambey
Keyword(s):  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Accounting Quality ◽  
System Quality ◽  
North Sulawesi ◽  
Competence System ◽  
Quality Of Presentation

The purpose of this study aims to know the influence of State Civil Apparatus competence and system quality of agency accounting on the quality of presentation of deconcentration funds in the financial statements in North Sulawesi. Data collection by questionnaire from 42 respondents in Regional Apparatus Work Unit in North Sulawesi which manages deconcentration funds. Data were analyzed using Multiple Linear Regression analysis method with the help of SPSS 22. The results of this study indicate that the State Civil Apparatus competence partially has an effect on the quality of presentation of deconcentration funds in the financial statements with test results (thitung 2,573 > ttable 2,02269 and the significance value is 0,014 < 0,05). While system quality of agency accounting does not affect the quality of presentation of deconcentration funds in the financial statements with test results (thitung 0,861 < ttable 2,02269 and the significance value is 0,395 > 0,05)Keywords: State Civil Apparatus Competence, System Quality of Agency Accounting, Quality of Presentation of Deconcentration Funds in the Financial Statements.

scholarly journals Pengetahuan dan Sikap Ahli Teknologi Laboratorium Medik terhadap Standar Operasional Prosedur Penanganan Sampel Sputum

2021 ◽  
Vol 12 (2) ◽  
pp. 294
Author(s):  
Siti Munawaroh ◽  
Isna Lailatur Rohmah ◽  
Muhammad Rizki Kurniawan
Keyword(s):  
Linear Regression Analysis ◽  
Standard Operating Procedure ◽  
Multiple Linear Regression Analysis ◽  
Medical Laboratory ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Sputum Specimen ◽  
Online Questionnaire ◽  
Cross Sectional ◽  
Knowledge And Attitudes

<p align="justify">Medical Laboratory Technologist (MLT) is the medical team that examined the laboratory, including the sputum specimen, where the sputum specimen is infected that MLT must treat with care, to avoid a work accident or nosocomial infection. The purpose of this research was to find out whether there is a correlation between knowledge and attitude of MLT towards standard operating procedure (SOP) for handling Tuberculosis (TB) sputum samples. This research was conducted through an online questionnaire with a google form, where this questionnaire is filled in at the location of each MLT who works at health centers and hospitals in the Cibinong District area. Sampling techniques in the research of using purposive sampling. The research period was from June to August 2020. This research used primary data with a cross-sectional design involving 46 MLT respondents. A method of data analysis is a quantitative analysis and measured using multiple linear regression analysis. The results showed positive influence work knowledge and attitudes towards the application of SOP for handling TB sputum samples because it has the significant value of 0,012&lt;0,05 and Fcount 4,90&gt;Ftable 3,41 with the results of the coefficient of determination (R-square) of 0,186 (18,6%), therefore, we conclude that there is a correlation between MLT knowledge and attitudes towards the SOP of the handling TB sputum samples with a percentage of 18%.</p>

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