scholarly journals Analisis Kualitas Audit Aparat Pengawasan Internal Pemerintah Ditinjau Dari Kompetensi, Independensi, Dan Motivasi

REVITALISASI ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 64
Author(s):  
Eri Kurniawan
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Population Census ◽  
Sample Population ◽  
Quality Audit ◽  
Independent Variable ◽  
Inspection Tasks

regional inspectorate officersand to determine the effect of competence, independence, and motivation to audit quality officials in Inspectorate Region of Blitar City. Competence, independence, and motivation of auditors to play a role in determining the quality of the audit will also affect the quality of the work of auditors. The purpose of this study was. This study uses primary data. The population in this study were all Blitar City Inspectorate officers who participated in the inspection tasks totaling 35 people, all members elected as members of the sample population (census). The data taken from questionaires distributed to respondents. The independent variable (independent) is competence, independence and motivation, while the bound variable (dependent) is the quality of audits. Data were analyzed using multiple linear regression analysis (multiple regretion). The results showed that the competence and motivation have a positive and significant impact on audit quality, while the independence of the variables do not have a significant impact on audit quality. Implications of these findings for efforts to realization of a quality audit is the need for providing motivation to the auditor about the urgency of a quality audit in addition to efforts to increase the competence through training.

scholarly journals Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit

2020 ◽  
Vol 8 (2) ◽  
pp. 100-112
Author(s):  
Muslim Muslim ◽  
Andi Nurwanah ◽  
Ratna Sari ◽  
Muhammad Arsyad
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Experience ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Reliability ◽  
Primary Data

The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.

The Effect of Education, Experience, and Audit Fee on Audit Quality

2021 ◽  
Vol 12 (1) ◽  
pp. 75-75
Author(s):  
Kartini Kartini ◽  
Grace T. Pontoh ◽  
Audrey Michelle Wenny Yolanda
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Adequate Education ◽  
Keywords Education

Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of users of financial statements and the interests of the company, auditors are required to improve the quality of their services which in turn will have an impact on quality audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. This study aims to examine and prove the effect of education, experience and audit fee on audit quality. The data used are primary data in the form of questionnaires distributed to auditors, both senior auditors and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. This study used a quantitative approach with purposive sampling and multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality Keywords: Education; Experience; Audit Fee; Audit Quality

scholarly journals Impact of Goods Quality and Advertising on Buying Decision of Gembira Bread Brand

2020 ◽  
Vol 10 (4) ◽  
pp. 26
Author(s):  
Rakhmawati Purba ◽  
Aisyah Siregar ◽  
Rusma Wehni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Independent Variable ◽  
Quantitative Descriptive ◽  
The Impact

The purpose of this study was to determine the impact of the quality of goods and advertisements on the decision to buy Gembira bread brand. The independent variable of this study consists of the quality of goods and advertisements, while the dependent variable is the buying decision. This research is quantitative descriptive. The research was conducted on the community in the Padang Hilir District, Tebing Tinggi City. The data used are primary data obtained through questionnaire answers from 50 respondents. Data were analyzed using multiple linear regression analysis method. The results showed that the quality of the goods had a significant impact on buying decisions. Likewise, advertising has a significant impact on Buying Decision. For further researchers, it is hoped that they can examine other factors that are not revealed in this study.

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 THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

scholarly journals ANALISA KUALITAS SISTEM INFORMASI E-RAPORT PADA SEKOLAH SMPN 5 KOTA TANGERANG TERHADAP KEPUASAN PENGGUNA MENGGUNAKAN METODE WEBQUAL 4.0

2021 ◽  
pp. 10-21
Author(s):  
Monalisa
Keyword(s):  
Public Schools ◽  
Student Development ◽  
User Satisfaction ◽  
Information Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
The Public ◽  
Interaction Quality

The e-Raport system is used as an information system designed by schools to inform parents of student development by schools, which has been implemented in all state schools in various provinces in Indonesia including Banten province. SMPN 5 Tangerang is one of the public schools in Tangerang city that uses the e-Raport System as a substitute for reports of students' learning outcomes manually. The problem raised in this study is whether the quality of the e-Raport System affects user satisfaction. This research focuses on user satisfaction e-Raport system using webQual 4.0 method consisting of 3 variables namely usability, information quality, and interaction quality. The data used in the primary data, namely by distributing questionnaires using a likert scale with 20 points of statement to 400 respondents. Data obtained and processed using multiple linear regression analysis techniques using SPSS software. Based on webqual variable 4.0, the analysis results showed that the quality of usefulness, information quality, and interaction quality influenced user satisfaction.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Pelaksanaan Pengadaan Barang/jasa Di Pemerintah Provinsi Gorontalo

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Surya H Ahmad ◽  
Jullie J Sondakh ◽  
Jenny Morasa
Keyword(s):  
Quantitative Research ◽  
Service Providers ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
The Government ◽  
Selection Of

Abstract. Procurement of government goods / services is the activity of obtaining goods / services at reasonable prices, quantity and quality appropriately and timely. Goods / services procurement activities cover efforts to meet the needs of goods / services based on prevailing regulations and legislation, with various considerations for the purposes of easy control and evaluation. By implementating good procurement of goods / services, the good governance atmosphere is hoped to be established. This study aims to analyze the factors that affect the quality of procurement of goods / services in the Provincial Government of Gorontalo. This is a quantitative research and data were analysed by multiple linear regression analysis. Primary data were employed in this study and collected by distributing questionnaires. This study uses four independent variables, namely self-estimate price (HPS), time of procurement of goods / services, integrity, method of selection of goods / service providers, and one dependent variable is the quality of procurement of goods / services.The result of the research shows that the estimated price affect negatively and significantly the quality of the procurement of goods / services. On the other hand, the time of procurement of goods / services, integrity, and the method of selection of goods / service providers affect positively and significantly  the quality of procurement of goods / services in the Government Gorontalo Province.Keywords: HPS, Implementation of procurement of goods / services period, integrity, procurement of goods/services. Abstrak. Pengadaan barang/jasa pemerintah merupakan kegiatan memperoleh barang/jasa dengan harga yang dapat dipertanggungjawabkan, jumlah dan kualitas yang sesuai serta pengadaan yang tepat waktu. Kegiatan pengadaan barag/jasa mencakup usaha-usaha untuk mencukupi kebutuhan barang/jasa berdasarkan peraturan dan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar pengendalian dan evaluasi mudah dilakukan. Dengan pelaksanaan pengadaan barang/jasa yang baik akan menciptakan suasana pemerintahan yang baik (Good Governance). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner. Penelitian ini menggunakan empat variabel independen yaitu harga perkiraan sendiri (HPS), waktu pelaksanaan pengadaan barang/jasa, integritas, metode pemilihan penyedia barang/jasa, dan satu variabel dependen yaitu kualitas pelaksanaan pengadaan barang/jasa.Hasil penelitian menunjukan bahwa harga perkiraan memiliki  pengaruh negatif dan signifikan terhadap kualitas pelaksanaan pengadaan barang/jasa, sedangkan waktu pelaksanaan pengadaan barang/jasa, integritas, dan metode pemilihan penyedia barang/jasa memiliki pengaruh positif dan signifikan  terhadap kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo.Kata Kunci: HPS, waktu pelaksanaan pengadaan barang/jasa, integritas, pengadaan barang/jasa.

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

scholarly journals THE EFFECT OF AUDIT QUALITY, TAX AVOIDANCE, LEVERAGE, AND PRESENTATION OF OTHER COMPREHENSIVE INCOME ON FIRM’S VALUE IN JAKARTA ISLAMIC INDEX COMPANY

2020 ◽  
Vol 2 (1) ◽  
pp. 1-10
Author(s):  
Nawang Kalbuana ◽  
Yohana ◽  
Agustina ◽  
Ranny Cynthia Aryadi
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Policy Makers ◽  
Comprehensive Income ◽  
Other Comprehensive Income ◽  
Current Value ◽  
Islamic Companies

The purpose of this research is to analyze the influence of Audit Quality, Tax Avoidance, Leverage, and presentation of Other comprehensive Income on Firm’s Value in companies listed in the Jakarta Islamic Index (JII) during 2015-2019. In this study Firm’s Value reflects the current value of future desired earnings and an indicator for the market in assessing the company as a whole. The sample is selected by purposive sampling method. While hypothetical testing uses multiple linear regression analysis methods. The results of this study show that variable Quality Audit, Tax Avoidance and presentation of Other comprehensive Income, have no significant effect on Firm’s Value, while Leverage has a significant effect on Firm’s Value. Simultaneously it is suggested that the Quality of Audit, Tax Avoidance, Leverage, and presentation of Other comprehensive Income has no significant effect. The implications of this research are expected to contribute theoretically to the value of Islamic companies and practically provide input for policy makers and regulators in the Jakarta Islamic Index.

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