Pengaruh Tekanan Waktu, Locus Of Control , Tindakan Supervisi, Dan Materialitas Terhadap Penghentian Prematur Atas Prosedur Audit Studi Kasus Pada Kantor Akuntan Publik Daerah Istimewa Yogyakarta Tahun 2015

2017 ◽  
Vol 24 (1) ◽  
pp. 35-53
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Intan Ayu Candra
Keyword(s):  
Locus Of Control ◽  
Premature Termination ◽  
Sampling Methods ◽  
Time Pressure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Friedman Test ◽  
Independent Variables ◽  
Public Accountant

The purpose of this study is to prove: (1) Time pressure, locus of control, the action of supervision and materiality partially affect the premature termination of the audit procedures (2) Time pressure, locus of control, supervision and materiality simultaneously affect the premature termination on the audit procedures. This research was conducted in Public Accountant firm in Yogyakarta region of which total 12 samples of KAP, by distributing 105 questionnaires, and 57 questionnaires were returned (54%). 34 of the returned questionnaires can be processed (34%). The samples in this study were determined by using non-probability sampling, one of purposive sampling methods. Data analysis consisted of: (1) validity test, reliability test and classical assumption. The result showed that the instruments used are quite reliable and valid (2) multiple linear regression analysis. The results are (a) Some of independent variables partially affect premature termination of the audit procedure, while the action of supervision does not influence premature termination of audit procedures (b) All independent variables influence simultaneously to the premature termination of the audit procedures (c) All independent variables showed that as much as 55% it affects on premature termination of the audit procedures, the rest of it are influenced by other variables. (3) Friedman Test. The result shows that there are order of priority of audit procedures being terminated.

scholarly journals FACTORS AFFECTING ENTREPRENEURIAL INTENTIONS AMONG COLLEGE STUDENT

2021 ◽  
Vol 5 (2) ◽  
pp. 79-86
Author(s):  
Trisna Sary Lewaru
Keyword(s):  
College Student ◽  
Locus Of Control ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Entrepreneurial Intention ◽  
Entrepreneurial Intentions ◽  
Need For Achievement ◽  
Factors Affecting ◽  
Independent Variables

ABSTRACT This study aims to analyze the factors that influence entrepreneurial intentions among college student. The five independent variables was used include need for achievement, locus of control, self-efficacy, instrumental readiness, entrepreneurship experience. Sample in this research is students on Pattimura University totaling 160 people. Multiple linear regression analysis was used to measure this study. The results of this study indicate that need for achievement, locus of control, entrepreneurship experience have no effect on the intentions of entrepreneurial among students. Whereas instrumental readiness and self-efficacy variable has positive and significant effect on entrepreneurial intention between students of Pattimura University. Keywords : Entrepreneurship, Intentions

scholarly journals Analysis of Factors That Influence Employee Performance of PT Bumimulia Indah Lestari Cilegon Banten

2020 ◽  
Vol 1 (4) ◽  
pp. 198-202
Author(s):  
Suhartini ◽  
Ratu Dea Mada
Keyword(s):  
Social Security ◽  
Work Motivation ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Independent Variables ◽  
Processing Data ◽  
Analysis Technique ◽  
Saturated Sample

This study aims to determine the factors that influence employee performance at PT. Bumimulia Indah Lestari Cilegon Banten. The independent variables Social security and work motivation are the factors that are analyzed partially and simultaneously on the  Dependent  Variable of Employee Performance at the company. The number of samples in this study was 70 employees is a saturated sample. The analysis technique in this research uses a validity test, reliability test, classic assumption test, multiple linear regression analysis, t-test, F test, and R2 test. The research method used is a descriptive quantitative method that is a measurement of object data by processing data using SPPS V.25.0 software. The results showed that (1) Social security variables partially did not have a positive and significant effect on the performance of the employees of PT Bumimulia Indah Lestari, as evidenced by the t-value of 1,458 < t-table 1,668 with a sig value of 0.150>  0.05. (2)  Work  Motivation  Variable partially positive and significant effect on the performance of the employees of PT Bumimulia Indah Lestari, evidenced by t-value 2,375> t-table 1,668 with a sig value of 0.02 <0.05. (3) Social Security and Work Motivation Variables simultaneously have a positive and significant effect on Employee Performance of 19.6% s on the performance of employees of PT Bumimulia Indah Lestari, where the F-value is 8,189> F table 3.13 with a sig value of 0.001 < 0.05. Suggestions for PT Bumimulia Indah Lestari pay more attention to the timeliness of employees in carrying out their work so that the company's targets are met properly.

scholarly journals Effect of Auditor Skills, Obedience Pressure, Task Complexity, Locus of Control and Knowledge Detect Errors of Audit Judgment

2019 ◽  
Vol 1 (3) ◽  
Author(s):  
Ida I Dewa M. Manik Sastri ◽  
Komang Adi Kurniawan Saputra ◽  
Kadek Dita Dwi Apsari
Keyword(s):  
Locus Of Control ◽  
Regression Coefficient ◽  
Task Complexity ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
The Public ◽  
Audit Judgment

This study aims to determine whether the auditor's expertise, obedience pressure, task complexity, locus of control, and knowledge of detecting errors have a positive effect on audit judgment. The research was conducted at the Public Accountant Office in Bali. The sample used was 66 auditors as respondents determined by purposive sampling method. Data collection is done by distributing questionnaires. Analysis of the data used is validity test, reliability test, classic assumption test, multiple linear regression analysis, F statistical test, t test, and coefficient of determination analysis. The results of the analysis show that the auditor's expertise has a positive and significant effect on audit judgment with a regression coefficient of 0.245 and a significance value of 0.036. Pressure obedience has a positive and significant effect on audit judgment with a regression coefficient of 0.251 and a significance value of 0.020. Task complexity has a positive and significant effect on audit judgment with a regression coefficient of 0.223 and a significance value of 0.028. Focus of control has a positive and significant influence on audit judgment with a regression coefficient of 0.221 and a significance value of 0.029. Knowledge of detecting errors has a positive influence and significant to audit judgment with a regression coefficient of 0.147 and a significance value of 0.024.

scholarly journals Peran Locus of Control dan Stres Kerja terhadap Kepuasan Kerja karyawan

2019 ◽  
Vol 1 (2) ◽  
pp. 394-403
Author(s):  
Lisnawati Lisnawati ◽  
Acep Samsudin ◽  
Dicky Jhoansyah
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Job Stress ◽  
Linear Regression Analysis ◽  
Correlation Coefficients ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Employee Job Satisfaction ◽  
Multiple Correlation Coefficients

The purpose of this study is to measure how much influence the Locus of Control and job stress on employee job satisfaction at PT. Indomarco Adiprima, Sukabumi City. The research method used is descriptive and associative methods. The analysis technique used is the validity test, reliability test, multiple linear regression analysis, including the test of the coefficient of determination, multiple correlation coefficients and hypothesis testing using a stimulatory test (F test). The results of the test of the coefficient of determination (R2) Locus of Control and Work Stress affect the remaining 40.6% 59.4% influenced by other factors outside the study. Conclusions, Locus of Control and Job Stress significantly influence Employee Job Satisfaction. Keywords: Locus of Control, Job Stress, Employee Job Satisfaction

scholarly journals Pengaruh Kualitas Produk, Kualitas Layanan, Harga, dan Lokasi terhadap Keputusan Pembelian

2020 ◽  
Vol 2 (4) ◽  
pp. 224-231
Author(s):  
ABDURRAHMAN ABDURRAHMAN ◽  
Rini Anggriani
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Quality Service ◽  
Purchasing Decisions ◽  
F Test ◽  
Independent Variables

Abstract - This study aims to determine the effect of Product Quality, Service Quality, Price and Location on Purchasing Decisions at Taliwang Restaurant 1. This restaurant is located on AA Gede Ngurah Street No.26, Cakranegara, Mataram City. The population in this study were customers of the Taliwang Restaurant 1 and samples were taken of 50 respondents using accidental sampling technique. The analysis carried out in this research is multiple linear regression analysis, while the testing stages are validity test, reliability test, multiple regression analysis, hypothesis testing through F test and t test, with product moment correlation coefficient. From the regression analysis, the equation is obtained Y = 1.099 + 0.363X1 + 0.305X2 + 0.069X3 + 0.123X4. Hypothesis testing using the F test shows that the four independent variables studied are proven to simultaneously influence purchasing decisions, where the value of F count> F table (8.624> 2.58).   Abstrak – Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Produk, Kualitas Layanan, Harga dan Lokasi Terhadap Keputusan Pembelian pada Rumah Makan Taliwang 1. Rumah Makan ini berlokasi di jalan AA Gede Ngurah No.26, Kec. Cakranegara, Kota Mataram. Populasi dalam penelitian ini adalah pelanggan rumah makan taliwang 1 dan sampel yang diambil sebanyak 50 responden dengan menggunakan teknik accidental sampling. Analisis yang dilakukan dalam penelitian ini adalah analisis regresi linear berganda, adapun tahap-tahap pengujiannya adalah uji validitas, uji reliabilitas, analisis regresi berganda, pengujian hipotesis melalui Uji F dan Uji t, dengan koefisien korelasi product moment. Dari analisis regresi diperoleh persamaan Y = 1.099 + 0.363X1 + 0.305X2 + 0.069X3 + 0.123X4. Pengujian hipotesis menggunakan Uji F menunjukkan bahwa keempat variabel independen yang diteliti terbukti secara simultan berpengaruh terhadap keputusan pembelian, dimana nilai F hitung > F tabel (8,624 > 2,58).

scholarly journals Analisis Strategi Non-Performing Financing (Studi kasus pada BMT Nagari Lasi Kecamatan Candung Kabupaten Agam)

2018 ◽  
Vol 2 (02) ◽  
pp. 102-114
Author(s):  
Hariman Syaleh
Keyword(s):  
Regression Analysis ◽  
Interest Rate ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Reliability ◽  
Independent Variables ◽  
The Interest Rate

This study aims to analyze Non-Performing Financing Strategies Case Studies In BMT Nagari Lasi Candung District Agam regency, from the results of research that the authors find in the field by using the population in this study all customers financing BMT Nagari Lasi, 105 people. From the results of data obtained from respondents processed by using SPSS program with stages through the test research instrument is the validity test , reliability, descriptive respondents, classical assumption test, to multiple linear regression analysis. From the results of multiple linear regression analysis the authors found that of the three independent variables that the author carefully that the interest rate loan margin has a positive and significant influence on the principle of financing. Then the second variable of the loan term has a positive and significant influence on the principle of financing. The variable of customer sales stability has a positive and significant influence on the financing principle. Then seen from the results of the test f showed that the variable interest rate margin loan, loan term and stability of customer sales simultaneously have a positive and significant impact on the principle of financing. The result of determinant coefficient test shows that there are many other variables that influence the financing principle in BMT Nagari Lasi Candung Subdistrict of Agam Regency so it is expected for the next researcher to add another variable from the author's precise variable for the perfection of research in the field of financing principle.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals Analisis Pengaruh Kualitas Produk, Citra Perusahaan dan Kepercayaan Konsumen Terhadap Kepuasan Konsumen Produk Online

POINT ◽  
2021 ◽  
Vol 3 (2) ◽  
pp. 57-70
Author(s):  
Marina Malian
Keyword(s):  
Customer Satisfaction ◽  
Product Quality ◽  
Consumer Satisfaction ◽  
Quantitative Research ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Consumer Trust ◽  
Independent Variables ◽  
On Line

This study aims to analyze partially and simultaneously the influence of product quality, brand image and consumer trust on customer satisfaction. Including quantitative research using the results of questionnaire surveys filled by respondents. The sample used is 100 consumers of on line products in Palembang. The method of data analysis uses multiple linear regression analysis. To test the hypothesis the partial effect of independent variables on the dependent variable used the t test. The F test is used to test the effect of the independent variables on the dependent variable together. The results of processing data show there is an influence of product quality on customer satisfaction. Consumer trust affects consumer satisfaction and brand image does not affect consumer satisfaction. Taken together there is the effect of independent variables on the dependent variable. Consumer trust has the most dominant influence on customer satisfaction on line products in Palembang.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) &lt;(1,984) and not significant (0,348)&gt; (0,05) to loyalty. (2)) Commitment has positive (8,218)&gt; (1,984) and significant (0,000) &lt;(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)&gt; (1,984) and significant (0,017) &lt;(0,05) effect on loyalty. (4) Reliability negatively (-1.570) &lt;(1,984) and insignificant 0, 120&gt; 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)&gt; t table (1,984) and significant (0,000) &lt;(0,05) to loyalty. (6) Warranty has positive effect (1,199) &lt;(1,984) and insignificant 0, 234&gt; 0,05 to loyalty. (7) Empathy has positive effect (186) &lt;(1,984) and insignificant 0, 853&gt; 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals PENGARUH LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP KINERJA PEGAWAI PADA DINAS PENDIDIKAN, PEMUDA DAN OLAHRAGA KABUPATEN MAJENE

2020 ◽  
Vol 9 (2) ◽  
pp. 121
Author(s):  
Sri Indira Hartawati ◽  
Meutia A Sahur
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Youth Sports ◽  
Multiple Linear Regression Analysis ◽  
Department Of Education ◽  
Test Reliability ◽  
Regression Equations

<p><em>This research was conducted at the Department of Education, Youth and Sports of Majene Regency with the title The Effect of Work Environment and Compensation on Employee Performance. The formulation of the problem used by researchers is How the influence of the Work Environment on Employee Performance at the Education and Youth Sports Office of Majene Regency, How the influence of Compensation on Employee Performance at the Education and Youth Sports Office of Majene Regency, which variables have more influence on Employee Performance at the Education and Youth Office Majene District Sports. The research method, namely the population and sample used in this study were all employees of the Department of Education and Youth Sports of Majene Regency, which amounted to about 50 people, while the analysis method used the Validity Test, Reliability Test, Multiple Linear Regression Analysis This analysis was used to determine how much influence it had. independent variables, namely: compensation (X1), and work environment (X2) on the dependent variable, namely Employee Performance (Y). Multiple linear regression equations, Partial Significance Test (t test) and Simultaneous Test (F test). The results obtained from this study are the work environment has a significant effect on employee performance at the Department of Education and Youth Sports of Majene Regency, compensation has an effect on employee performance at the Education and Youth Sports Office of Majene Regency. and the work environment has a more dominant influence on employee performance at the Department of Education and Youth Sport, Majene Regency.</em></p><p><strong><em>Keywords: </em></strong><em>Work Environment, Compensation, Employee Performance</em></p>

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