scholarly journals Pengaruh Keahlian Auditor dan Independensi terhadap Audit Judgment

2020 ◽  
Vol 2 (5) ◽  
pp. 741-751
Author(s):  
Elizabeth Sihombing ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Techniques ◽  
Audit Judgment

This study aims to empirically test whether the auditor’s expertise and auditor independence affect audit judgment. The selected sample is fifty respondents with technical purposive sampling. We use a quantitative method, where data is obtained from auditors who work in public accounting firms in Jakarta. We use multiple linear regression analysis techniques with the SPSS program. We find that partially, either expertise of auditors and auditor independence has a positive and significant effect on audit judgment. F test has shown that simultaneously auditor expertise and auditor independence have a  positive and significant effect on audit judgment.

scholarly journals Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)

2019 ◽  
Vol 14 (1) ◽  
pp. 49-60
Author(s):  
Nugraha Tasya Ramadhanty ◽  
Hardi ◽  
Meilda Wiguna
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Emotional Quotient ◽  
Negative Effect ◽  
Positive Effect

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.

scholarly journals Analysis of Mustahik Welfare Effect in Bandar Lampung City through Zakat Policy and Zakat Administration

2020 ◽  
Vol 17 (2) ◽  
pp. 128-134
Author(s):  
Indah Hermiati ◽  
Budi Puspo Priyadi ◽  
Sundarso Sundarso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Method ◽  
Economic Inequality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Welfare Effect ◽  
Analysis Techniques ◽  
Strategic Role

Poverty can cause economic inequality if it is not handled appropriately in Islam poverty is near to kufr. One strategic role as an instrument to reduce poverty and disagreement in Islam is through zakat. The research objective is to study the zakat policy and zakat administration on mustahik welfare in Bandar Lampung City. Methods of this study using a quantitative method with multiple linear regression analysis techniques. The number of research samples were 37 respondents. Based on the results of research simultaneously shows that the zakat policy and zakat administration determine the significance of welfare while partial shows the zakat policy does not significantly oppose the administration of zakat significant on welfare.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

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 The Effect of Financial Literacy and Financial Inclusion on Retirement Planning

2019 ◽  
Vol 1 (1) ◽  
pp. 49-58
Author(s):  
Rahmat Aryo Baskoro ◽  
◽  
Rensi Aulia ◽  
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Literacy ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Retirement Planning ◽  
Multiple Linear Regression Analysis ◽  
Financial Inclusion ◽  
Monthly Income

This study aims to determine the effect of financial literacy and financial inclusion on retirement planning. This study used a quantitative method with 236 respondents and processed by the method of multiple linear regression analysis. The results of the study show that financial literacy and financial inclusion have a significant effect on retirement planning, means that the higher financial literacy and financial inclusion of a person, the better their retirement planning. In addition, the results of the study showed that respondents were dominated by moderate financial literacy levels with a percentage of 55.08%, moderate financial inclusion levels with a percentage of 57.20% and high retirement planning levels with presentations of 52.54% of the total respondents. Researchers also conduct additional research by choosing one of the demographic factors, which is monthly income. The results that monthly earnings also influence retirement planning where the higher a person's monthly income, the better their retirement planning.

scholarly journals ANALISIS PENGARUH LINGKUNGAN KERJA DAN FASILITAS KERJA TERHADAP KINERJA KARYAWAN PT.TELKOM CABANG MERAUKE

2019 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Maria Kaok
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Analysis Techniques

The purpose of this study was to analyze the influence of the work environment and work facilities on the performance of the employees of PT. Telkom (Engineering Section) Merauke Branch. With data analysis techniques using multiple linear regression analysis and t-test results of 3.567 for X1 variables (work environment) and X2 variables (work facilities) 2.16 and f-test 12.724. The conclusion of this research is that by paying attention to the work environment and adding work facilities it will have a good impact on employee performance.

scholarly journals PENGARUH FRAUD DIAMOND THEORY TERHADAP KECURANGAN (FRAUD) PADA KOPERASI KREDIT PINTU AIR

2021 ◽  
Vol 5 (1) ◽  
pp. 56-67
Author(s):  
Paulus Libu Lamawitak ◽  
Emilianus Eo Kutu Goo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Analysis Techniques ◽  
Normality Test ◽  
Instrument Reliability

This study aims to determine the effect of partial financial target, ineffective monitoring, and capability for fraud. The data of this study were obtained from questionnaires. This research includes quantitatives research. The population of this study is 100 employees who work at the Sluice Credit Cooperative and the sample determination technique uses the slovin formula. The number of respondents in this study were 50 employees. The instrument reliability test includes the validity and reliability test, the classic assumption test includes the normality test, the heterokedasticity test and the multicollinearity test. Data analysis techniques using multiple linear regression analysis with hypothesis testing (t test). The results showed that the (1) financial target had a significant effect on fraud with a significant value of 0,003 < 0,05 (2) ineffective monitoring has a significant effect on fraud with a significant value of 0,002 < 0,05; (3) capability has a significant effect on fraud with a significance value of 0,000 < 0,005.

scholarly journals Faktor Yang Mempengaruhi Kenaikan dan Penuruna Sisa Hasil Usaha (SHU) Koperasi Syariah

2017 ◽  
Vol 4 (12) ◽  
pp. 937
Author(s):  
Farokhah Muzayinatun Niswah ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Balance Sheet ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.

scholarly journals PERANAN PENYULUH PERIKANAN UNTUK MENINGKATKAN PRODUKSI DAN PENDAPATAN PEMBUDIDAYA TAMBAK DI KABUPATEN SINJAI

2019 ◽  
Vol 1 (1) ◽  
pp. 15-23
Author(s):  
Jumain ◽  
Hadijah ◽  
Sri Mulyani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Family Burden ◽  
Positive Contribution ◽  
Land Area ◽  
Negative Contribution ◽  
Production Increase

This study aims to analyze the contribution of instruction towards income and fishers production increase. Also to analyze the variables which influenced by the increase of the income and fishers production in Sinjai District. This research was conducted in Sinjai District for 3 months long from December 2015 to February 2016. This study was designed using a combination of quantitative method with editing proccess and multiple linear regression analysis with tables. The result showed that instruction does effecting the increase of income and fishers production, and also effecting the education variable, farmer experience, connection with instructor, the amount of family burden, land area, and farming cost with positive contribution. The variable of farmers’ life span showed a negative contribution towards income and production which indicated that most of farmers categorized as unproductive labours.

scholarly journals Pengaruh Kualiitas Pelayanan, Kewajiban Moral, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Hotel dan Restoran di Kabupaten Badung

2021 ◽  
Vol 2 (2) ◽  
pp. 110-115
Author(s):  
Ni Made Putri Delita Sari ◽  
I Gusti Ngurah Sanjaya ◽  
Luh Putu Lusi Satyandarini Surya
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Moral Obligation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Sampling Techniques ◽  
Analysis Techniques

This research was conducted on hotels and restaurants in Badung Regency. The formulation of the problem in this investigation is to test whether the quality variables of service, moral moral variables, and variables of taxation penalty have an influence on the compliance of hotel and restaurant taxpayers in badung district. the data in this study was collected by disseminating questionnaires to hotel and restaurant taxpayers in Badung Regency using random sampling techniques in sampling, where the questionnaire was distributed as many as 98 kursioner. This study uses multiple linear regression analysis techniques that will be combined with the SPSS (Statistical Package for Social Science) computer program. This study showed the results that variable (X1) quality of service, variable (X2) moral obligation, and variable (X3) tax sanctions showed positif results.

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