scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA INSPEKTORAT PROVINSI SULAWESI UTARA

2016 ◽  
Vol 5 (2) ◽  
pp. 119
Author(s):  
Grace M. Turangan ◽  
Herman Karamoy ◽  
Jantje J. Tinangon
Keyword(s):  
Audit Quality ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
North Sulawesi ◽  
A Value ◽  
Study Population ◽  
The Relationship ◽  
Variable Quality

The purpose of this research is to examine the effect of the competence, experience, independence, objectivity, integrity and motivation auditor in North Sulawesi Provincial Inspectorate to audit quality. The study population was all auditors in Inspectorate of North Sulawesi province with a total sample of 60 auditors working in the Inspectorate of North Sulawesi province. The sampling technique used purposive approach / judgment sampling. The results of multiple regression analysis explains that the quality of the audit which is owned by the Inspectorate of North Sulawesi associated positively or direction of the competence, experience, independence, objectivity, integrity and motivation. the results of the study to simultaneously show that variables, Competence, experience, independence, objectivity, integrity and motivation together significantly influence the variable quality of the audit. While in partial competence, experience and independence not significant effect on audit quality otherwise variable objectivity, integrity and motivation have a significant effect on audit quality. The correlation coefficient (R) of 0.803 indicates that the relationship between competence, experience, independence, objectivity, integrity and motivation have a relationship (correlation) is very strong on audit quality, as it approaches a value of 1. The value of adjusted R2 as the coefficient of determination is 0.605, which means improvement of audit quality by 60.5% influenced by competence, experience, independence, objectivity, integrity and motivation, while the remaining 39.5% is influenced by other factors outside the research or explained by other variables not included in this study. Key Words :     Audit quality, competence, experience, independence, objectivity, integrity and motivation.

scholarly journals Anemia berhubungan dengan Perdarahan Post Partum

2021 ◽  
Vol 6 (1) ◽  
pp. 13-18
Author(s):  
Zakiyah Yasin ◽  
Mujib Hannan ◽  
Erlyn Wahyuni
Keyword(s):  
Statistical Tests ◽  
Post Partum ◽  
Sampling Technique ◽  
Total Sample ◽  
Chi Square ◽  
Post Partum Hemorrhage ◽  
A Value ◽  
Anemia During Pregnancy ◽  
Independent Variable ◽  
The Relationship

Pregnant women who experience anemia and untreated until the end of pregnancy will have an effect at the time of delivery, so that it can cause post partum hemorrhage which results in death in the mother. This study aims to analyze the relationship between anemia and the incidence of post partum hemorrhage in Puskesmas Lenteng, Lenteng District, Sumenep Regency. The study design was analytic with a retrospective approach, the total population was 35 mothers, the total sample was 29 mothers, the sampling technique used random sampling. The independent variable is anemia, the dependent variable is the incidence of post partum hemorrhage. Collecting data using a checklist, data analysis using the chi square statistical test, the value of a = 0.05. The results showed that of the 29 women who gave birth, most of them experienced anemia (HB level <11 g%) during pregnancy, as many as 19 mothers gave birth (65.5%), and of the 29 mothers gave birth, most of them experienced post partum hemorrhage as much as 17 mothers gave birth (59%). The result of statistical tests using chi square with a value of a = 0.05, the resulting value (ρ) = 0.000, so that the value (ρ) <a (0.000 <0.05), which means that H0 is rejected and H1 is accepted, i.e. the relationship between anemia and the incidence of post partum hemorrhage at the Lenteng Public Health Center, Lenteng District, Sumenep Regency in 2020 In order to reduce the incidence of post partum hemorrhage, it is hoped that the mother in labor can prevent anemia during pregnancy, namely by consuming foods that contain lots of protein such as meat, liver, eggs, vegetables, folic acid (Vitamin C) and consumption of Fe tablets regularly and how to drink properly and according to conditions / needs.

scholarly journals Pengaruh Jenis Kelamin, Usia, Tingkat Pendidikan, dan Golongan Terhadap Disiplin Pegawai Negeri Sipil Bagian Umum Kantor Sekretariat Daerah Kabupaten Bengkayang

2015 ◽  
Vol 10 (2) ◽  
pp. 344
Author(s):  
Sutarman 01
Keyword(s):  
Significant Relationship ◽  
Sampling Technique ◽  
Civil Servants ◽  
Bivariate Analysis ◽  
Chi Square ◽  
A Value ◽  
Chi Square Test ◽  
Study Population ◽  
General Section ◽  
The Relationship

This study aimed to examine the extent to which the relationship variables (gender, age, level of education and class) to the discipline of civil servants in the General Section of the Regional Secretariat Bengkayang, to analyze the factors that have a positive and significant relationship with the discipline in General District Secretariat Office Bengkayang. The sample in this study population using all Civil Servants in the General Section Regional Secretariat Bengkayang of 60 people (saturated sampling technique). The analytical method used was a bivariate analysis with chi square test (χ2) and the hypothesis testing. Based on the analysis results of the chi square test showed that four factors have a positive and significant relationship with the discipline of civil servants, namely Gender, the value of χ2 count = 6173> Asymp. sig. (1-sided) = 0.013. Age to calculate χ2 = 23.741> Asymp.Sig. (1-sided) = 0.000. Education level with χ2 count = 11 507> Asymp.Sig. (1-sided) = 0.009. and a group with a value of χ2 count = 10 446> Asymp. sig. (1-sided) = 0.005.

scholarly journals KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
Ketut Budiartha
Keyword(s):  
Data Analysis ◽  
Audit Quality ◽  
Total Sample ◽  
Financial Reports ◽  
Auditor Quality ◽  
Sample Data ◽  
Client Pressure ◽  
Relationship Of ◽  
The Relationship

ABSTRAKPentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya. Kualitas audit tergantung pada independensi dan kompetensi auditor. Independensi dan kompetensi seorang auditor tergantung pada pengalaman maupun sikap skeptis yang dimiliki auditor tersebut. Pengalaman auditor akan meningkat dikarenakan telah terbiasa dengan pekerjaannya sehingga auditor akan bekerja secara efisien dan lebih tahan terhadap tekanan klien. Sampel yang dipilih menggunakan teknik sampel jenuh dengan jumlah sampel sebanyak 85 auditor. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor yang menjadi sampel penelitian. Teknik analisis datanya menggunakan analisis regresi tanpa dan dengan variabel moderasi. Berdasarkan hasil analisis data dan pembahasan yang telah dilakukan, maka dapat disimpulkan bahwa kualitas audit di KAP Provinsi Bali memiliki hubungan secara positif dengan pengalaman dan skeptisisme auditor, audit tenure tidak mampu memoderasi hubungan pengalaman auditor dengan kualitas audit auditor di KAP Provinsi Bali, dan audit tenure mampu memoderasi hubungan skeptisisme auditor dengan kualitas audit auditor di KAP Provinsi Bali.Kata Kunci: audit tenure, pengalaman , skeptisisme auditor, kualitas audit  ABSTRACTThe importance of financial statements for many, causing the report to be presented in a relevant and reliable manner. A good audit quality can lead to more authentic financial reports. The quality of the audit depends on the independence and competence of the auditor. The independence and competence of an auditor depends on the experience and skepticism of the auditor. The experience of the auditor will increase due to the familiarity with the work so that the auditor will work efficiently and more resistant to client pressure. The samples were selected using a sample saturated technique with a total sample of 85 auditors. Data collection was done by distributing questionnaires to the auditor who became the research sample. Data analysis techniques use regression analysis without and with moderation variables. Based on the results of data analysis and discussion that have been done, it can be concluded that the audit quality in KAP Bali Province has a positive relationship with the experience and skepticism of auditors, audit tenure unable to moderate the relationship of auditor experience with audit auditor quality in KAP Bali Province and audit tenure able to moderate the relationship of auditor skepticism with audit auditor quality in KAP Bali Province.Keywords: audit tenure, experience, auditor skepticism, audit quality 

scholarly journals Hubungan Keseimbangan dan Koordinasi Mata Kaki Terhadap Kemampuan Menggiring Bola dalam Permainan Futsal Klub Karsa Utama Putri Wajo

2021 ◽  
Vol 8 (1) ◽  
pp. 67
Author(s):  
Muhammad Hasbillah ◽  
Herman Herman
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Correlational Research ◽  
Analysis Technique ◽  
Independent Variable ◽  
The Relationship

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.

scholarly journals CORRELATION OF FINANCING MANAGEMENT TOWARDS THE QUALITY OF EDUCATION IN MADRASAH DINIYAH TAKMILIYAH AWALIYAH IN BANDUNG DISTRICT

2021 ◽  
Vol 5 (2) ◽  
pp. 96-104
Author(s):  
Badrudin Badrudin ◽  
Neng Gustini ◽  
Cep Ilyas Amirulloh
Keyword(s):  
Coefficient Of Determination ◽  
Quality Of Education ◽  
Significance Level ◽  
Analysis Techniques ◽  
A Value ◽  
Partial Analysis ◽  
Data Collection Technique ◽  
Linearity Test ◽  
The Relationship

This study aims to determine and describe the relationship between financing management and the quality of diniyah education in Madrasah Diniyah Takmiliyah Awaliyah in the Bandung Regency. This study uses a quantitative approach. The data collection technique is done by distributing questionnaires (questionnaires) and documentation with a sample of 37 people. The data analysis techniques used are research instrument trials, partial analysis, correlation analysis, and coefficient of determination (contribution) analysis. The results showed that the achievement of financing management and the quality of diniyah Takmiliyah Awaliyah education in Bandung Regency showed a significant relationship between financing management and the quality of diniyah education. The linearity test of financing management (X) and the quality of diniyah education (Y) obtained a value of F = 1.611 with a significance level of 0.218, so it can be interpreted that it has a positive and significant linear relationship. This study has implications for the importance of effective financing management in improving the quality of madrasah.

scholarly journals PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN (Studi Pada Hotel Timor Megah Kota SoE, TTS)

2020 ◽  
Vol 10 (3) ◽  
pp. 375-393
Author(s):  
Donar W Selan ◽  
Juita L D Bessie
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Sampling Technique ◽  
Total Sample ◽  
Coefficient Of Determination ◽  
Quality Of Services ◽  
Literature Study ◽  
Independent Variable ◽  
Mathematical Equations

More and more manufacturers are involved in meeting the needs and desires of customers, causing each company to set orientation to customer satisfaction as the main goal. There is a tendency that customer satisfaction or dissatisfaction can be influenced by the quality of services provided by the company. This research was conducted at the Timor Megah Hotel Kota SoE, TTS Regency. The purpose of this study is to determine the effect of service quality that can be measured by several dimensions, including: tangibles, responsiveness, reliability, assurance, and empathy on customer satisfaction Timor Megah Hotel. The independent variable (X) of this study is the dimension of service quality consisting of tangibles (X1), responsiveness (X2), reliability (X3), assurance (X4), and empathy (X5). While the dependent variable (Y) of this study is customer satisfaction. The sampling technique used is the Accidental Sampling technique, with a total sample of 99 people with the criteria of having stayed more than twice and staying period for 4 years (2015-2018). Data collection techniques used were interviews, questionnaires and literature study. After the data is collected, the data is then analyzed using descriptive techniques and multiple linear regression. From the analysis it is known that tangibles, responsiveness, reliability, assurance and empathy simultaneously and partially have a significant effect on customer satisfaction. From the results of the analysis can also be made mathematical equations: Y = 3,568 + 0,150X1 + 0,245X2 + 0,209X3 + 0,192X4 + 0,362X5. The coefficient of determination obtained shows that 87.2% of the level of customer satisfaction is influenced by tangibles, responsiveness, reliability, assurance and empathy.   Keywords: Tangibles, Responsiveness, Reliability, Assurance, Empathy and Customer Satisfaction.

scholarly journals ANALISA TINGKAT KEPUASAN PASIEN RAWAT JALAN DI INSTALASI FARMASI BUDI SETIA LANGOWAN KABUPATEN MINAHASA

PHARMACON ◽  
2019 ◽  
Vol 8 (4) ◽  
pp. 888
Author(s):  
Gerald N. P. Tulung ◽  
Gayatri Citraningtyas ◽  
Imam Jayanto
Keyword(s):  
Health Services ◽  
Outpatient Service ◽  
Sampling Technique ◽  
Cross Sectional Study ◽  
Bivariate Analysis ◽  
Cross Sectional ◽  
A Value ◽  
Level Of Satisfaction ◽  
The Relationship

ABSTRACT The quality of health services is classified as good if the health services provided could cause satisfaction to each patient in accordance with the level of satisfaction of the average population who are the main target of the health service. The purpose of this study was to determine the level of satisfaction of outpatients with the quality of pharmacy services at the Pharmacy Installation at Budi Setia Langowan Hospital. This research is a cross-sectional study with the study sample determined using the accidental sampling method, which is a sampling technique by taking samples randomly. Data were taken by prospective way then analyzed using statistical methods with SPSS analysis program, using bivariate analysis to test the relationship between independent variables, namely the level of outpatient satisfaction with the dependent variable namely Outpatient Service Quality (Tangibles, Reliability, Responsiveness, Assurance, and Empathy) given by the hospital to outpatients. The results showed that the value of outpatient patient satisfaction was at a positive index with a value of 0.07 with a CSI value of 87.74, which was in the very satisfied range, thus stating overall of the patients receiving pharmaceutical services at the Budi Setia Langowan Pharmacy Installation, had felt very satisfied. Keywords: Analysis of the level of satisfaction of outpatients, Budi Setia Langowan. ABSTRAK Kualitas pelayanan kesehatan digolongkan baik jika pelayanan kesehatan yang diberikan dapat menimbulkan rasa puas pada setiap pasien yang sesuai dengan tingkat kepuasan rata-rata penduduk yang menjadi target utama dari pelayanan kesehatan tersebut. Tujuan penelitian ini untuk mengetahui tingkat kepuasan pasien rawat jalan terhadap kualitas pelayanan kefarmasian di Instalasi Farmasi Rumah Sakit Budi Setia Langowan. Penelitian ini merupakan penelitian cross-sectional dengan sampel penelitian ditetapkan menggunakan metode accidental sampling, yaitu teknik pengambilan sampel dengan mengambil sampel secara bebas. Data yang diambil secara prospektif  kemudian  dianalisis menggunakan metode statistik dengan program analisis SPSS, dengan menggunakan Analisis bivariat untuk melakukan uji hubungan antara variabel bebas yaitu tingkat kepuasan pasien rawat jalan dengan variabel terikat yaitu Mutu Pelayanan Rawat Jalan (Tangibles, Reliability, Responsiveness, Assurance, dan Emphaty) yang diberikan Rumah Sakit kepada pasien tawat jalan. Hasil penelitian menunjukan nilai Ikj kepuasan pasien  rawat jalan berada pada indeks positif dengan nilai 0,07 dengan nilai CSI sebesar 87,74 yang berada pada rentang sangat puas, sehingga menyatakan secara keseluruhan pasien yang menerima pelayanan kefarmasian di Instalasi Farmasi Budi Setia Langowan sudah merasa sanggat puas. Kata kunci : Analisa tingkat kepuasan pasien rawat jalan, Budi Setia Langowan.

scholarly journals Pengaruh Kompetensi, Pengalaman Kerja, Etika, dan Supervisi Audit Terhadap Kualitas Hasil Audit Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
PAULINA THERESIA RAHAYU JUMRI ◽  
JULLIE J. SONDAKH ◽  
JESSY D.L. WARONGAN
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Good Governance ◽  
Linear Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Internal Auditor ◽  
Regional Autonomy ◽  
North Sulawesi

Abstract. The consequence of the regional autonomy is the responsibility of local government to manage the region according to the principles of good governance. The Inspectorate’s role and functions were expected to create it, through improving the audit quality supported by quality and integrity of Government Internal Auditor (APIP). This study aimed to analyze the influences of competence, work experience, ethic, and audit supervision to the audit quality of Municipality Inspectorates in North Sulawesi Province simultaneously and partially used F-test and t-test with multiple linear analysis method.The population of this study was all of Inspectorate’s APIP of municipalities in North Sulawesi Province, and the sample were Inspectorate’s APIP of 4 municipality consist of Bitung, North Minahasa, Manado, and Talaud Islands as many as 125 respondents of APIP. The data used in this study was primary data collected by questionnaires.The results based on the calculation of the coefficient of determination in this study was 0.701 means the 70.1% audit quality influenced by competence, work experience, ethic, and audit supervision while the remaining 29.9% is influenced by other factors outside the study. After testing the hypothesis concluded that competence, ethic, and audit supervision has positively significant influences on the audit quality. While work experience has none positively significant influence on the audit quality.Keywords : competence, work experience, ethic, audit supervisionAbstrak. Konsekuensi dari otonomi daerah adalah semakin besar tanggungjawab pemerintah daerah dalam mengelola daerahnya yang sesuai dengan prinsip tata kelola pemerintahan daerah yang baik. Peran dan fungsi Inspektorat sangat diharapkan dalam mewujudkannya, melalui meningkatkan kualitas hasil audit yang didukung sumber daya APIP yang berkualitas dan berintegritas. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, pengalaman kerja, etika, dan supervisi audit terhadap kualitas hasil audit Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara secara simultan dan parsial digunakan Uji F dan Uji t dengan metode analisis linier berganda.Populasi pada penelitian ini adalah APIP Inspektorat Kabupaten/Kota di Provinsi Sulawesi Utara, dan yang menjadi sampel dalam penelitian ini adalah 4 Kabupaten/kota yaitu Kota Bitung, Kabupaten Minahasa Utara, Kota Manado, dan Kabupaten Kepulauan Talaud sebanyak 125 orang APIP. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dengan menggunakan kuesioner.Hasil penelitian berdasarkan perhitungan koefisien determinasi dalam penelitian ini adalah 0,701 artinya kualitas hasil audit sebesar 70,1% dipengaruhi oleh kompetensi, pengalaman kerja, etika, supervisi audit sedangkan sisanya 29,9 % dipengaruhi oleh faktor lain di luar penelitian ini. Setelah dilakukan pengujian hipotesis disimpulkan bahwa kompetensi, etika dan supervisi audit berpengaruh positif dan signifikan terhadap kualitas hasil audit. Sedangkan pengalaman kerja berpengaruh positif tetapi tidak signifikan terhadap kualitas hasil audit.Kata Kunci : kompetensi, pengalaman kerja, etika, supervisi audit.

scholarly journals PENGARUH MANAJEMEN FUNDRAISING DAN KUALITAS PELAYANAN TERHADAP KEPERCAYAAN MUZAKKI PADA WAHDAH INSPIRASI ZAKAT CABANG KALIMANTAN TIMUR

2021 ◽  
Vol 9 (4) ◽  
pp. 261
Author(s):  
Riyani Riyani
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Correlation Coefficient ◽  
Total Sample ◽  
T Test ◽  
Coefficient Of Determination ◽  
East Kalimantan ◽  
Independent Variable ◽  
The Relationship

This study aims to determine the effect of fundraising management and service quality on muzakki trust. This research was conducted at Wahdah Inspirasi Zakat (WIZ) East Kalimantan branch with a total sample of 92 respondents. Collecting data in this study using a questionnaire distributed to respondents. The results showed that 92 respondents obtained a correlation coefficient (R) of 0.766, which means that the relationship between the independent variable and the dependent variable is strong. The coefficient of determination (R2) obtained is 0.586 or 58.6%, which means that the influence of fundraising management variables and service quality is 58.6% on Muzakki's trust and 41.4% is influenced by other variables. The F test obtained is very significant, the effect of fundraising management and service quality on muzakki's trust is 63,116> 3,10, there is a simultaneous significant effect on muzakki's trust. The t test (partial) on the fundraising management variable on Muzakki's trust was 1.307 <1.986, which means that fundraising management did not have a significant effect on Muzakki's trust, while the t (partial) test on the variable service quality on Muzakki's trust was 8.387 <1.986 which This means that the quality of service has a significant effect on Muzakki's trust.

scholarly journals Pengaruh Hospitality Pendekatan Soft Skill Karyawan Terhadap Peningkatan Kualitas Pelayanan Hotel di Kota Makassar dan Pare-Pare, Sulawesi Selatan

2020 ◽  
Vol 4 (1) ◽  
pp. 40-52
Author(s):  
Hamsiati Hamsiati
Keyword(s):  
Soft Skills ◽  
Descriptive Data ◽  
Soft Skill ◽  
A Value ◽  
Food And Beverage ◽  
Study Population ◽  
Quantitative Descriptive ◽  
Relationship Of ◽  
The Relationship

This study aims to analyze the relationship of employee hospitality with soft skills in intrapersonal, intrapersonal, attitudes and behaviors related to improving the quality of hotel services in Makassar City and Parepare; and analyze the application of hospitality with gentle expertise, which is dominant in improving the quality of hotel services in the cities of Makassar and Parepare. This research is a quantitative descriptive study describing factual conditions with data collected from questionnaires through a direct collection of objects and interviews. The study population was hotel employees in the Food and Beverage Service (F&B) section, and a sample of 38 respondents based on purposive sampling techniques. Descriptive data analysis through frequency and percentage, and statistical analysis using Multiple Linear Regression. The findings of this study are the hospitality of employees with intrapersonal, interpersonal, soft skills and attitudes that have been applied by employees and have a positive and significant influence both simultaneously and partially on improving the quality of hotel services in Makassar City and Parepare. The results of the analysis also showed that all variables collected consisted of intrapersonal, interpersonal, attitudes and significant behaviors based on the value of tcount> ttable, and were found to be related to the hospitality obtained by soft skills consisting of attitudes (X3) which were dominant in Makassar and Parepare. A value of 0.862, which shows the same way as a hotel, is hospitality that refers to soft skills, which determine the quality of hotel services in Makassar City and Parepare.

Sign in / Sign up

Export Citation Format

Share Document