scholarly journals Pengaruh Kompetensi Auditor, Komitmen Profesional dan Etika Profesi terhadap Perilaku Disfungsional Auditor

2021 ◽  
Vol 4 (2) ◽  
pp. 204
Author(s):  
Rahman Pura
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Professional Ethics ◽  
Research Problem ◽  
Professional Commitment ◽  
Collection Method ◽  
Analysis Techniques ◽  
Dysfunctional Behavior ◽  
South Sulawesi

Abstract The research problem is related to the dysfunctional behavior of auditors in performing audit tasks. The research objective was to measure and analyze the influence of auditor competence, professional commitment and professional ethics on the dysfunctional behavior of auditors at the Representative Audit Board of South Sulawesi Province. The data collection method used a questionnaire technique with a total of 54 auditors as respondents. Data analysis using multiple regression analysis techniques. The results showed that auditor competence and professional ethics have a negative and significant effect on auditors' dysfunctional behavior. Meanwhile, professional commitment has no effect on auditors' dysfunctional behavior.AbstrakMasalah penelitian terkait dengan perilaku disfungsional auditor dalam melakukan tugas audit. Tujuan penelitian untuk mengukur dan menganalisis pengaruh kompetensi auditor, komitmen profesional dan etika profesi terhadap perilaku disfungsional auditor pada Badan Pemeriksa Keuangan Perwakilan Propinsi Sulawesi Selatan. Metode pengumpulan data menggunakan teknik kuesioner dengan jumlah responden sebanyak 54 auditor. Analisis data menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukan bahwa kompetensi auditor dan etika profesi berpengaruh negatif dan signifikan terhadap perilaku disfungsional auditor. Sedangkan komitmen profesional tidak berpengaruh terhadap perilaku disfungsional auditor.

scholarly journals PENGARUH ETIKA PROFESI, KOMPETENSI DAN KERJA SAMA TIM APARAT PENGAWAS INTERN PEMERINTAH (APIP) TERHADAP KUALITAS LAPORAN HASIL PENGAWASAN PADA KANTOR INSPEKTORAT DAERAH KABUPATEN PINRANG

2021 ◽  
Vol 4 (1) ◽  
pp. 114-121
Author(s):  
Irmayanti Irmayanti ◽  
Oesman Lewangka ◽  
Sukmawati Mardjuni
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Significant Influence ◽  
Professional Ethics ◽  
Positive Influence ◽  
Analysis Techniques ◽  
South Sulawesi

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Etika Profesi, Kompetensi dan Kerjasama Tim APIP pada kualitas Laporan Hasil Pengawasan. Untuk mencapai tujuan tersebut maka digunakan teknik pengumpulan data melalui penyebaran kuesioner, dengan teknik analisis data menggunakan analisis regresi berganda. Hasil penelitian menemukan bahwa Etika Profesi memberikan pengaruh yang bermakna dalam Kualitas Laporan Hasil Pengawasan, Kompetensi memberikan pengaruh yang bermakna dalam Kualitas Laporan Hasil Pengawasan serta Kerjasama Tim memberikan pengaruh positif terhadap Kualitas Laporan Hasil Pengawasan pada BKPSDM Kantor Inspektorat Daerah Kabupaten Pinrang Provinsi Sulawesi Selatan. This study aims to determine and analyze the effect of Professional Ethics, Competence and Teamwork of APIP on the quality of the Supervision Report. To achieve this goal, data collection techniques were used through the distribution of questionnaires, with data analysis techniques using multiple regression analysis. The results of the study found that Professional Ethics had a significant influence on the Quality of Supervision Reports, Competence had a significant influence on the Quality of Supervision Reports and Teamwork had a positive influence on the Quality of Supervision Reports at the BKPSDM Regional Inspectorate Office, Pinrang Regency, South Sulawesi Province.

scholarly journals PENGARUH LAYOUT TOKO DAN VISUAL MERCHANDISING TOKO TERHADAP KEPUASAN KERJA KARYAWAN SUPERMARKET TIARA DEWATA DENPASAR

2019 ◽  
Vol 8 (5) ◽  
pp. 3086
Author(s):  
Kadek Dika Arya Putra ◽  
I Nyoman Nurcaya
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Employee Satisfaction ◽  
Office Environment ◽  
Analysis Techniques ◽  
Retail Business ◽  
Saturated Sample ◽  
Visual Merchandising ◽  
Sample Method

Friendly service is a key to being able to maintain a retail business in the midst of many emerging retail types. To be able to survive and be able to provide customer-friendly services, the company is required to be able to create employee satisfaction in working through the arrangement of shop layouts and visual merchandising stores in outlets. In line with this, this study aims to determine the effect of shop layout and visual store merchandising on employee satisfaction at the Tiara Dewata Denpasar Supermarket. This research was conducted at the Denpasar Tiara Dewata Supermarket using a sample size of 88 people with a saturated sample method. Data collection was obtained from the results of questionnaires at the Denpasar Tiara Dewata Supermarket using as many as 16 indicators and the indicators were measured using a Likert scale. The data analysis techniques used in this study are multiple regression analysis and accompanied by classical assumption and hypothesis testing. The results of the study found that shop layout and visual store merchandising partially had a positive and significant effect on employee satisfaction. In addition, shop layout and visual merchandising stores simultaneously have a positive and significant effect on employee satisfaction. This result confirms that to improve employee satisfaction the company is expected to be able to create a comfortable and safe atmosphere of the office environment through structuring shop layout and visual merchandising stores. Keywords: store layouts, visual merchandising stores, employee satisfaction

scholarly journals FAKTOR - FAKTOR YANG MENDORONG KEPATUHAN MASYARAKAT KABUPATEN BANTUL UNTUK MEMBAYAR PBB P2

2020 ◽  
Vol 11 (2) ◽  
pp. 147-161
Author(s):  
Septian Kurnia Dewi ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Analysis Techniques ◽  
Rural And Urban ◽  
Simple Regression ◽  
Special Region

The purpose of this study was to analyze the influence of motivation, morality, and the role of village officials on community compliance in paying rural and urban land and building taxes with tax sanctions as a moderating variable. The population in this study is individual taxpayers who live in Bantul Regency, Yogyakarta Special Region Province. The sample in this study is an individual taxpayer who owns land and buildings domiciled in Bantul Regency. The sampling technique in this study uses purposive sampling, with criteria (1) taxpayers who live in Bantul Regency, and (2) taxpayers who own land and buildings. Data collection in this study used a questionnaire distributed directly to respondents who met the criteria. Respondents in the study numbered 127 respondents. Data analysis techniques in this study used simple regression and Moderated Regression Analysis. This study found that community compliance to pay PBB P2 was influenced by the motivation and role of village officials. Meanwhile, morality has no effect on community compliance to pay PBB P2. The study also obtained the results of the taxation sanski variable moderating the influence of motivation on taxpayer compliance, and moderating the effect of the role of village officials on tax compliance. However, tax sanctions do not moderate the effect of morality on taxpayer compliance to pay PBB P2.

scholarly journals MENGURANGI KONFLIK KARYAWAN MELALUI SPIRITUALITAS ISLAM DI TEMPAT KERJA "MENGANALISIS KINERJA KARYAWAN DI BANK SYARIAH”

2021 ◽  
Vol 6 (1) ◽  
pp. 55-62
Author(s):  
Eka Pariyanti ◽  
Najmidun Najmidun
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Employee Performance ◽  
Total Sample ◽  
Islamic Banks ◽  
Collection Method ◽  
Analysis Techniques ◽  
Islamic Bank ◽  
Bank Employees

The research aims to empirically examine the effect of Employee Conflict through the workplace of Islamic spirituality and Analyze Employee performance at Islamic Banks. The data collection method uses a questionnaire. The total sample of 36 employees at the Islamic Bank in Indonesia. Data analysis techniques using linear regression and path path. The results showed that the Spiritual Workplace influenced the conflict of Islamic Bank employees. Conflict affects the performance of Islamic Bank employees. Spiritual Islamic Workplace affects the performance of Islamic Bank employees. Indirectly employee conflict through Islamic Workplace employees has a significant effect on the performance of Islamic Bank employees. The results of the study are expected to be an input for managers to reduce conflicts in the company with Islamic spirituality workplaces

scholarly journals Penerapan Metode Brainstorming Berbantu Alat Peraga terhadap Kemampuan Komunikasi Matematis Peserta Didik

2020 ◽  
Vol 4 (2) ◽  
pp. 263
Author(s):  
Hella Jusra ◽  
Syifa Rahmadiana ◽  
Wahidin Wahidin
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
T Test ◽  
Teaching Mathematics ◽  
Mathematical Communication ◽  
Collection Method ◽  
Analysis Techniques ◽  
Data Collection Method ◽  
Quasi Experimental ◽  
Communication Ability

ABSTRAK Penelitian bertujuan untuk menelaah dan menghasilkan kajian tentangimplementasi metode Brainstorming berbantu alat peraga matematika terhadap kemampuan komunikasi matematis peserta didik. Metode penelitian yang digunakan adalah quasi experimental dengansampel yang diteliti sebanyak 72 peserta didik tingkat SMP secara random. Penelitian ini terdiri dari dua kelas, yaitu kelas eksperimen dan kelas kontrol. Dalam penelitian ini teknik pengumpulan data menggunakan instrumen kemampuan komunikasi matematis berbentuk uraian. Teknik analisis data dengan menggunakan uji-t setelah dilakukan uji prasyarat. Berdasarkan hasil penelitian didapatkan rata-rata kemampuan komunikasi matematis peserta didik yang diajar menggunakan metode Brainstormingerbantu alat peraga lebih tinggi dibandingkan dengan yang tidak diajar menggunakan metode Brainstorming berbantu alat peraga. Hal ini dapat disimpulkan bahwa metode pembelajaran Brainstormingberbantu alat peraga dapat meningkatkan kemampuan komunikasi matematis peserta didik dengan kriteria sedang. Kata kunci:metode Brainstorming, alat peraga, kemampuan komunikasi matematis.   ABSTRACT Thestudy aims to determine whether or not there is an implementation of theBrainstorming method assisted aid teaching to the students’mathematical communication ability. Thesample of this research are 72 students. The research used data collection method by using instrument test of mathematical communication ability in the form ofdescription. Data analysis techniques using t-test after the prerequisite test. Based on the results of the study it was found that the average of mathematical communication ability of students taught using the Brainstorming methodassisted props were higher than those not taught using the Brainstorming methodassisted props. It can be concluded that theBrainstorming method assisted props can improve mathematical communication ability of students with medium criteria. Keywords: Brainstorming method, aid teaching, mathematics communication ability.  

scholarly journals PENGARUH TINGKAT PENDIDIKAN, PENDAPATAN DAN KONSUMSI TERHADAP JUMLAH PENDUDUK MISKIN DI PROVINSI JAWA TIMUR

2017 ◽  
Vol 3 (2) ◽  
pp. 227
Author(s):  
Fadlliyah Maulidah ◽  
Ady Soejoto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Data Collection ◽  
Education Level ◽  
Poor People ◽  
Purposive Sampling ◽  
Analysis Techniques

This research aims to analyze the influence of education level, income and consumption on the number of poor people in the east java province partially and simultaneously. The population of this research is poor people in east java province from the year 2009-2013. The technique of sampling applies purposive sampling. Furthermore, the method of data collection uses method of documentation while the method of data analysis is regression analysis techniques of panel data. The result of data analysis shows that in partial the education level does not influence significantly to the number of poor people of east java. However, the income and consumption influence significantly to the number of poor people of east java. Moreover, simultaneously the education level, income and consumption influence significantly to the number of poor people of east java

scholarly journals PENGARUH PENGEMBANGAN KARIR DAN KEPEMIMPINAN TERHADAP KEPUASAN KERJA PEGAWAI PADA BADAN PELAKSANAPENYULUHAN DAN KETAHANAN PANGAN KOTA SUNGAI PENUH

2017 ◽  
Vol 2 (1) ◽  
pp. 72
Author(s):  
Ferry Siswadhi
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Collection Method ◽  
Analysis Techniques ◽  
Data Collection Method ◽  
Variable Population

<p><em>The aim of this research was to determine how much influence application leadership and environment work in </em><em>the office of </em><em>Gunung Kerinci regency with </em><em>performance </em><em>of employee.This research used quantitative method since researcher wanted to determine the measurement of X and Y variable. Population in this study is 32 people. Sampling technique used is a </em><em>full sampling</em><em> as many as 17 people. </em><em>Data analysis techniques in this study ismultiple regresion analysis and coefficient of determination analysis.Questionaires were used as a tool in data collection method. The findings show that all hypothesis were proved to be significant </em><em>leadership and environment work </em><em>have a positive and significantinfluence with </em><em>performance of employee</em><em>. The implies that played as important role</em><em>leadership and environment work </em><em>(individualy or simultaneously) in developing performance </em><em>of employee.</em><em></em></p>

scholarly journals Pengaruh Profitabilitas, Likuiditas, Dan Solvabilitas Terhadap Harga Saham Perbankan Dengan Inflasi Sebagai Variabel Moderating Pada Periode 2007-2015

2018 ◽  
Vol 5 (2) ◽  
pp. 133-148
Author(s):  
Nyi Mas Rizki Noviyah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Stock Price ◽  
Panel Regression ◽  
Collection Method ◽  
Significance Level ◽  
Research Libraries ◽  
Analysis Technique ◽  
Interaction Test

The purpose of this study is to analyze the effect of profitability (ROA), liquidity (LDR), and solvency (DER) to the stock price of banking and find out whether inflation moderates the effect of profitability (ROA), liquidity (LDR), and solvency (DER) to the stock price of banking. Data collection method used is the method of research libraries. Data analysis technique used is multiple linear panel regression and hypothesis testing using t-statistics as well as the interaction test Moderated Regression Analysis (MRA) with significance level of 5 percent. Data were processed using Eviews program ver. 6.0. The results showed that the profitability (ROA) and liquidity (LDR) have positive and significant impact to the stock price of banking, but the solvency (DER) have negative and significant impact to the stock price of banking.. In addition, inflation is moderating influence liquidity (LDR) and solvency (DER) to the stock price of banking. While on influence profitability (ROA) to the stock price banking, inflation does not moderate significantly.   Keywords: profitability (ROA), liquidity (LDR), solvency (DER),stock price of banking, inflation

scholarly journals The Influence of Perception of Behavioral Control, Attitude and Wrongdoer Status on Whistleblowing Auditor Behavior at Bali Province's Financial and Development Supervisory Agency

2020 ◽  
Vol 1 (2) ◽  
pp. 41-45
Author(s):  
Luh Gede Pande Sri Eka JAYANTI ◽  
I Nyoman SUTAPA
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Collection Method ◽  
Development Agency ◽  
Positive Effect

This study aims to analyze the Effect of Perception of Behavioral Control, Attitude, and Wrongdoer Status on Whistleblowing Auditor Behavior. The sample of this study consisted of Auditors of the Bali Province Certified Financial and Development Agency (BPKP) of 55 people. The data collection method used is using a questionnaire distributed to the Auditors of the Bali Province Certified Financial and Development Agency (BPKP). Data analysis in this study used multiple linear regression analysis using the SPSS (Statistica Program and Service Solution) program. Referring to the results of the analysis, that Perception of Behavioral Control has a positive effect on Whistleblowing Auditors. The attitude has a positive effect on the Whistleblowing Auditor. Wrongdoer status has a positive effect on Whistleblowing Auditors. Perception of Behavioral Control, Attitude, and Wrongdoer Status have a positive effect on Whistleblowing Auditors.

scholarly journals Pengaruh Motivasi dan Stres Kerja Terhadap Kinerja Karyawan CV. Muslim Galeri Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 164-173
Author(s):  
Nina Shabrina ◽  
Darmadi Darmadi ◽  
Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Collection ◽  
Hypothesis Testing ◽  
Work Environment ◽  
Multiple Regression Analysis ◽  
Employee Performance ◽  
Coefficient Of Determination ◽  
Analysis Techniques

This study aims to determine the effect of the work environment and work discipline both partially and simultaneously on employee performance at PT. Caturkarda Depo Serpong Tangerang Building. The method used in this study uses associative quantitative approach while the sample used in this study were 85 respondents. Data collection techniques by means of questionnaires, data analysis techniques with validity, reliability, classic assumption tests, multiple regression analysis, hypothesis testing, Ftest, Ftest, and coefficient of determination. The results showed that the work environment had a positive and significant effect on employee performance, this can be proven by the regression value of 0.091X1 . Tcount value of 3.086> ttable 1.989 with a significance of 0.003 <0.05. And the coefficient of determination of 28.5%. Work discipline has a positive and significant effect on employee performance, this can be proven by the regression value of 0.173X2 . Tvalue 4.612> ttable 1.989 with a significant 0.000 <0.05. And the coefficient of determination 36.6%. Simultaneously the work environment and work discipline have a positive and significant effect on employee performance. This can be proven by the value of Fcount 31.222> Ftable 3.11 with a significance of 0.000 <0.05 and the Rvalue of the coefficient of determination of 43.2% Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan kerja dan disiplin kerja baik secara parsial maupun secara simultan terhadap kinerja karyawan pada PT. Caturkarda Depo Bangunan Serpong Tangerang. Metode yang dipakai dalam penelitian ini menggunakan Asosiatif dengan pendekatan kuantitatif adapun sampel yang digunakan dalam penelitian ini sebanyak 85 responden. Tehnik pengumpulan data dengan cara kuesioner, tehnik analisis data dengan uji validitas, reliabilitas, uji asumsi klasik, analisis regresi berganda, uji hipotesis uji thitung uji F, dan koefisien determinasi. Hasil penelitian menunjukan bahwa lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan hal ini dapat dibuktikan oleh nilai regresi 0,091X1. Nilai thitung 3,086 > ttabel 1,989 dengan signifikan 0,003 < 0,05. Serta nilai koefisien determinasi sebesar 28,5%. Disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan hal ini dapat dibuktikan oleh nilai regresi 0,173X2. Nilai thitung 4,612 > ttabel 1,989 dengan signifikan 0,000 < 0,05. Serta nilai koefisien determinasi 36,6%. Secara simultan lingkungan kerja dan disiplin kerja berpengaruh positif dan signifikan terhadap kinerja karyawan hal ini dapat dibuktikan oleh nilai Fhitung 31,222 > Ftabel 3,11 dengan siginifikan 0,000 < 0,05 dan nilai R nilai koefisien determinasi sebesar 43,2%. Kata Kunci : Lingkungan Kerja, Disiplin Kerja, Kinerja Karyawan

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