FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

2019 ◽  
Vol 5 (1) ◽  
pp. 50-63
Author(s):  
Heru Heryanto ◽  
Nur Laela ◽  
Riana R Dewi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Positive Influence ◽  
T Test ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Test Analysis ◽  
Analysis Technique

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit

scholarly journals PENGARUH UPAH DAN INSENTIF KARYAWAN TERHADAP KINERJA KARYAWAN PADA PT. MILANO PANAI TENGAH

2020 ◽  
Vol 7 (2) ◽  
pp. 1-11
Author(s):  
Ruslan Efendi ◽  
Junita Lubis ◽  
Elvina Elvina
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Employee Performance ◽  
Positive Influence ◽  
T Test ◽  
Coefficient Of Determination ◽  
Reliability Test ◽  
Analysis Tool ◽  
Test Analysis ◽  
Collection Methods

ABSTRACKThis study aims to determine how the influence of wages and incentives on performance at PT Perkebunan Milano. This study uses data collection methods by distributing questionnaires. The population and sample used in this study were 57 employees of PT Perkebunan Milano. Hypothesis testing in this study uses a validity test analysis tool, reliability test, the classic assumption test of multiple linear regression, (t test), (F test), and the coefficient of determination (R2). The results of this study indicate that there is a positive influence The results of this study indicate that partially (t test) wages and a positive and significant effect on employee performance. with a t count of 2,422. Incentives have a positive and significant effect on performance with t count of 6.114. Simultaneously wages and incentives together have a positive and significant effect on performance, with an F count of 22,458. Through testing the coefficient of determination (R Square) of 0.454 or 45.4% which shows that the performance is explained by wages and the remaining incentives of 54.6% are explained by other variables not included in this study. Keywords: Wages, Incentives, Employee Performance 

scholarly journals Non Performing Financing Dan Financing To Deposit Ratio Dalam Mempengaruhi Profitabiltas Perbankan Syariah Di Indonesia

2021 ◽  
Vol 10 (2) ◽  
pp. 238-250
Author(s):  
Udik Jatmiko
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Market ◽  
T Test ◽  
Coefficient Of Determination ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Analysis Technique ◽  
Regression Test

This study aims to show the effect of non-performing financing and financing to deposit ratios on return on assets in Islamic banking listed on the Indonesian capital market for the 2016-2020 period, either partially or simultaneously. The population in this study is Islamic banking which is listed in the Indonesian capital market with a research sample of 6 Islamic banks located in the East Java region. The analysis technique uses a classical assumption test, multiple linear regression test, coefficient of determination, t-test, and F-test. The research results explain that partially non-performing financing significantly affects return on assets in Islamic banking listings in the Indonesian capital market period 2016-2020. Meanwhile, the financing to deposit ratio does not affect the return on assets of Islamic banking listed on the Indonesian capital market for the 2016-2020 period. This research can be a reference for Islamic banks listed on the Indonesian capital market in managing their financing more optimally so that non-performing financing does not occur, leading to decreased profitability.

scholarly journals THE EFFECT OF LEADERSHIP AND SUPERVISION ON EMPLOYEE DISCIPLINE AT PT. PERKEBUNAN NUSANTARA III (PERSERO) KEBUN BANDAR SELAMAT

2021 ◽  
Vol 1 (2) ◽  
pp. 177-184
Author(s):  
Rahmad Bahagia ◽  
Siti Sarah ◽  
Linzzy Pratami Putri
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Data Processing ◽  
Multiple Linear Regression ◽  
Positive Influence ◽  
Coefficient Of Determination ◽  
Employee Discipline ◽  
Analysis Technique ◽  
Data Collection Technique

The results of this study have the aim of knowing the existence of "The Influence of Leadership and Supervision on Employee Discipline at PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat". The approach taken in this study uses an associative approach. The population in this study were all employees at PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat, totaling 264 people with a sample of 72 people using the slovin formula. The data analysis technique uses the Classical Assumption Test, Multiple Linear Regression, Hypothesis Testing (T Test, F Test), & Coefficient of Determination. Data processing in this study using the SPSS 25.00 software program. The data collection technique used a questionnaire technique by producing a positive influence between Leadership on Employee Discipline which could state tcount ttable 4.784 2.972 significant 0.00 0.05. There is a positive influence on employee discipline at PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat with tcount 4.784 1,401 ttable significantly.The conclusion of the research on the influence of leadership and supervision on employee discipline at PT. Perkebunan Nusantara III (Persero) Kebun Bandar Selamat states that there is a positive influence, which is based on the results of the Fcount test of 12,984 with a significant value of 0.000 and the value of Ftable 2.391, because Fcount Ftable then Ha rejected.

scholarly journals THE INFLUENCE OF WORK MOTIVATION, WORK DISCIPLINE ON EMPLOYEE PERFORMANCE (CASE STUDY AT MERANGIN REGENCY SETTLEMENT AREA OFFICE EMPLOYEES)

2020 ◽  
Vol 1 (5) ◽  
pp. 769-774
Author(s):  
Mardalena ◽  
Sarinah ◽  
Endang Solichin
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Motivation ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Coefficient Of Determination ◽  
Analysis Technique ◽  
Office Employees

This research aims to determine the effect of work motivation and work discipline on employee performance partially and simultaneously at the same time. The type of research used is explanatory research with a quantitative approach. The sample of this study were employees at the Merangin Regency Resettlement Area Office. Number of sample were 80 person. Data obtained by distributing questionnaires. The data analysis technique used in this study is multiple linear regression analysis, using the F test and T test. The results of multiple linear regression Y = 79.21 + 0.41 X1 + 0.74 X2 + e. Meanwhile the results of the T test of work motivation variables on employee performance are t count ≥ t table or 3.31 ≥ 1.99. while, work discipline variable on employee performance was t count ≥ t table or 5.02 ≥ 1.99. The coefficient of determination (R2) is 0.34%. This means that 34% of the variation in performance can be predicted by work motivation and work discipline variables. While 65% can be predicted by other variables.

PENGARUH HARGA DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN OPPO SMARTPHONE (Studi kasus pada OPPO Store, Sinergy Celular Medan)

2019 ◽  
Vol 14 (1) ◽  
pp. 17
Author(s):  
Andi S Tarigan ◽  
Zulkarnaian Siregar
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Coefficient Of Determination ◽  
Purchase Decision ◽  
Brand Trust ◽  
Significance Level ◽  
Research Hypothesis ◽  
Analysis Technique ◽  
The Relationship

AbstrakPenelitian ini bertujuan untuk mengetahui Pengaruh Harga dan Brand Trust Terhadap Keputusan Pembelian pada Sinergy Celular Medan.Sampel dalam penelitian ini adalah seluruh pengunjung Sinergy Celular Medan sebanyak 77 orang.Teknik pengumpulan data yang digunakan adalah melalui kuesioner (angket) yaitu dengan cara menyebarkan kuesioner kepada sampel (responden) dan mengumpulkannya kembali. Teknik analisis data yang digunakan adalah Regresi Linear Berganda.Sebelum data diregresikan maka terlebih dahulu di uji keterkaitannya antara variabel, datanya diuji menggunakan uji normalitas data, multikolinearitas, dan heterokedastisitas.Serta untuk mengetahui kontribusi faktor Harga dan Brand TrustTerhadap Keputusan Pembelian digunakan rumus Koefisien Determinasi (R2). Hipotesis penelitian diterima apabila t hitung >  t tabel dengan tingkat signifikansi 0,1. Nilai t tabel dalam penelitian ini 1,993. Nilai t hitung variabel X1 sebesar 2,107 t hitung lebih besar dari t tabel maka hipotesis di terima, nilai t hitung variabel X2   sebesar 3,405 t hitung lebih besar dari t tabel maka hipotesis di terima. Kata kunci: Harga, Brand Trust, Keputusan Pembelian AbstractThis study aims to determine the Influence of Price and Brand Trust on Purchasing Decision at Sinergy Celular Medan. The sample in this study is all visitors Sinergy Celular Medan as many as 77 people.Data collection technique used is through questionnaire (questionnaire) that is by distributing questionnaires to the sample (respondent) and collect it back. Data analysis technique used is Multiple Linear Regression. Before the data is diregresikan then first in the test the relationship between variables, the data tested using the test of data normality, multicollinearity, and heterokedastisitas. And to know the contribution of price factors and Brand Trust Against Purchase Decision is used the formula Coefficient of Determination (R2). Research hypothesis accepted if t arithmetic> t table with significance level 0,1. The value of t table in this study is 1,993. Value t arithmetic variable X1 of 2.107 t arithmetic greater than t table then the hypothesis received, the value of t arithmetic variable X2 of 3.405 t arithmetic greater than t table then the hypothesis received. Keywords: Price, Brand Trust, Purchase Decision

PENGARUH HARGA DAN PEMAKAIAN PERSEDIAAN BAHAN BAKU TERHADAP VOLUME PRODUKSI PADA PT. KELOLA MINA LAUT DI GRESIK

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 66
Author(s):  
BAYU YRI WIDHARTO
Keyword(s):  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Raw Materials ◽  
T Test ◽  
Raw Material ◽  
Analysis Tool ◽  
Production Volume ◽  
F Test ◽  
Material Price

The purpose of the research was to know the affect of many factors which affected to the production volume in PT. Kelola Mina Laut Gresik. What the price of raw materials was and the used of raw materials partially and simultan eously affected on the production volume. The analysis tool which used was a model of multiple linear regression. Hypothesis testing used t test and F test, both at the significant level 5%. Based of the analysis of research on PT Kelola Mina Laut Gresik. Partially, inventory raw material price had not significant effect on the production volume, consumption of raw material inventory affected significantly of the production volume. Inventory of raw material price and the use of raw material simultan eously affect significantly to the production volume.

scholarly journals PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PERUSAHAAN MASTER PIECE KARAOKE DI KOTA BENGKULU

2021 ◽  
Vol 9 (1) ◽  
pp. 50-58
Author(s):  
Yudi Irawan Abi
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Consumer Satisfaction ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Sampling Techniques ◽  
Analysis Tool ◽  
Test Result

The purpose of this study was to determine the effect of   tangible, reliability, responsiveness, assurance  and empathy of service quality to consumer satisfaction of Master Piece Karaoke in Bengkulu. The sampling technique in this study using purposive sampling techniques and data collection is done by distributing questionnaires to the respondents. The questionaires were distributed to the 100 respondent of Master Piece Karaoke in Bengkulu. The analysis tool used is multiple linear regression using SPSS 16. Hypothesis testing using the T test. Result shows that  partially, tangible, reliability, responsiveness, assurance  and empathy variables has significant effect on consumer satisfaction  of Master Piece Karaoke in Bengkulu. Based on the analysis of known coefficient of determination value of Adjusted R Square is  0.477, this means 47,7% variable consumer satisfaction is influenced by variables service quality.

scholarly journals The Influence of Product, Price, and Location on Consumer Purchasing Interest in Bakso Pak Kus Residen Sudirman Surabaya

2019 ◽  
Vol 1 (1) ◽  
pp. 157-166
Author(s):  
Dimas Septian Wijiantoro
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
T Test ◽  
Product Price ◽  
F Test ◽  
Independent Variables ◽  
Analysis Technique ◽  
Study Population

Companies need to maintain their survival by developing and earning profits. Consumers have ever-changing tastes and desires, so companies must be prepared to face all these changes and constantly review and improve their offerings. Companies need to pay attention to factors that affect consumers' buying interest, including products, prices, and locations. This study aims to determine and analyze the effect of simultaneous product, price, and location on consumer buying interest in Bakso Pak Kus Jalan Sudirman Residen Surabaya. The study population was all consumers of Bakso Pak Kus Jalan Sudirman Resident Surabaya. The sampling technique is based on Hair, et al. (2010), that the number of samples is at least 5 times the number of indicators so that the number of samples in this study is 85 people. The data analysis technique used multiple linear regression, t test, and F test. The results showed that the product, price, and location partially affected the consumer buying interest of Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the t test showing the calculated t value all independent variables are greater than t table (1,989), which is 2,015 for the effect of product variables (X1), 2,608 for the influence of price variables (X2), and 6,037 for the effect of location variables (X3). . The results also show that the products, prices, and locations simultaneously influence consumers' buying interest in Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the F test which shows the value of F count> F table which is 45,001> 2,716.

scholarly journals The Influence of Perceptions of Accreditation, Cost of Education, and Promotion on the Decision of Prospective Students to Pursue Postgraduate Studies at Universitas Harapan Medan

2019 ◽  
Vol 5 (3) ◽  
pp. 1
Author(s):  
Sudartono Phannoto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Prospective Students ◽  
Cost Of Education ◽  
Postgraduate Studies

Universitas Harapan Medan is a leading university in Medan with four faculties divided into fourteen study programs consisting of three vocational programs, ten undergraduate programs, and a postgraduate program.This study aimed to empirically examine the influence of perceptions of accreditation, cost of education, and promotion on the decision of prospective students. It used a quantitative approach. The population and samples were 227 and 145 people respectively. The types of data used were primary and secondary data. The data collection techniques used were questionnaires, interviews, literature review, and document review. Tests carried out in this study were validity and reliability tests, classical assumption tests including normality test, multicollinearity test, and heteroscedasticity test, hypothesis tests including F test and t test, multiple linear regression analysis, and coefficient of determination (R2). The result of multiple linear regression was Y = 3.882 + 0.294 X1 + 0.027 X2 + 0.584 X3.In this study, the result also indicated that 62.8% of the Decision of Prospective Students at Universitas Harapan Medan were influenced by Accreditation (X1), Cost of Education (X2), and Promotion (X3), while the remaining 37.2% were influenced by other factors not being examined.

scholarly journals Keterbukaan Ekonomi dan Pertumbuhan Ekonomi di Lima Negara ASEAN Periode 1996-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 14-24
Author(s):  
Nabila Eka Marza Oktavia ◽  
Aris Soelistyo
Keyword(s):  
Economic Growth ◽  
Panel Data ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Regression Coefficient ◽  
Foreign Debt ◽  
T Test ◽  
Coefficient Of Determination ◽  
Testing Hypotheses ◽  
Asean Countries

This study aims to determine the effect of foreign debt, exports, and inflation on economic growth in the five ASEAN countries in the period 1996-2017. The tool used in this study is multiple linear regression using panel data by testing hypotheses, namely test f, t test, coefficient of determination . The results of this study show together foreign debt, exports, and inflation against economic growth in five ASEAN countries, with a probability value of 0.0000. While individually foreign debt has a negative and significant effect on economic growth with a regression coefficient of -2.599232 and a probability value of 0.0035, exports have a positive and significant effect on economic growth with a regression coefficient of 1.801832 and a probability value of 0.0573, and inflation has a negative and significant effect on economic growth with a regression coefficient of -0.245798 and a probability value of 0.0000.

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