PENGARUH INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS TERHADAP PEMBERIAN OPINI AUDIT (Studi Kasus pada Inspektorat Provinsi Bengkulu)

This study discusses the importance of independence, competence, and integration in giving audit opinions in the Bengkulu Province Inspectorate. Methods of data analysis using Multiple Linear Regression. From the Calculation Result, a linear regression equation is obtained, namely Y = 3,410 + 0,281X1 + 0,523X2 + 0,114X3 + ?, where from the results which can be interpreted, a positive relationship between the two variables is needed. The coefficient of determination (R ²) of 0.827 shows the effect of independence, competence, and integrity on the provision of audit opinions in the Inspectorate of Bengkulu Province is very strong. Based on the t value obtained in the hypothesis test (t-test), then the t value obtained is 2.771 for the first variable, t arithmetic for 5.530 for the first variable, t arithmetic for 2.245 for the variable variable, while the t table value is 1.683 (t arithmetic )> t table). This means that the hypothesis is accepted or below the value of 0.05, proving independence, competence, and positive integrity of the audit opinion in the Bengkulu Province Inspectorate.

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Influence of CAR, LDR and BOPO on ROA at Conventional State-Owned Banks Listed on the Indonesia Stock Exchange

Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan ◽

10.53697/emak.v2i4.175 ◽

2021 ◽

Vol 2 (4) ◽

pp. 332-338

Author(s):

Ferona Gustiana ◽

Ahmad Soleh ◽

Zahra Indah Ferina

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Coefficient Of Determination ◽

Test Results ◽

Linear Regression Equation ◽

Collection Method ◽

Regression Test ◽

Conventional Banks

The purpose of this study was to determine the effect of CAR, LDR and BOPO on ROA at conventional state-owned banks listed on the Indonesia Stock Exchange. The sample in this study were four conventional banks in Indonesia, namely BNI, BRI, BTN and Bank Mandiri. The study was conducted from 2010 to 2019. The data collection method used the documentation method. Data analysis used was multiple linear regression, coefficientof determination and hypothesis testing. From the calculation of the multiple linear regression equation, it can be seen that the effect of CAR, LDR and OEOI on ROAat conventional state-owned banks results in regression test results: Y = 11.602 + 0.01X1 + 0.005 X2 - 0.108 X3. The coefficient of determination obtained by R square is 0.785. This means that X1 (CAR), X2 (LDR) and X3 (BOPO) have an effect on ROA (Y) by 78.5% while the rest (100% - 78.5% = 21.5%) are influenced by variables. others who were not examined in this study. The t test results show that there is a significant effect separately between CAR, LDR and BOPO on ROA at conventional state-owned banks. The results of the F test show a significance value of 0.000, because the significant value is less than 0.05, it means that CAR, LDR and BOPO have a significant effect together on ROA at conventional state-owned banks. Keywords: CAR, LDR, BOPO, ROA 1) The Candidate of Bachelor in Economics (Accounting) 2) Supervisors.

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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Empiris pada Provinsi D.I Yogyaarta tahun 2008-2013)

Jurnal Akuntansi ◽

10.24964/ja.v3i1.41 ◽

2016 ◽

Vol 3 (1) ◽

Author(s):

Titi Yuli Astuti ◽

Sunarto Sunarto

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Hypothesis Test ◽

Secondary Data ◽

T Test ◽

Coefficient Of Determination ◽

Test Results ◽

Financial Independence ◽

Local Revenue

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216

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

Jurnal PLANS : Penelitian Ilmu Manajemen dan Bisnis ◽

10.24114/plans.v14i1.13324 ◽

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

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PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI (STUDI PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2017)

JAF- Journal of Accounting and Finance ◽

10.25124/jaf.v4i1.2713 ◽

2020 ◽

Vol 4 (1) ◽

pp. 20

Author(s):

Riri Safira Syahrir ◽

Elly Suryani

Keyword(s):

Local Government ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Technique ◽

Total Sample ◽

Regional Government ◽

Audit Opinion ◽

The Public ◽

Government Institutions ◽

Audit Opinions

This study aims to investigate the effect of audit opinion and audit findings on the level of corruption in the Regional Government in Indonesia in 2017. The object in this study is the local government included in the Public Integrity Survey conducted by the Corruption Eradication Commission in 2017. The sampling technique used in this study was saturated sampling with a total sample of 19 local government institutions. The method used in this analysis is multiple linear regression using IBM SPSS 25. Based on the results of the test the significance of audit opinions and audit findings simultaneously evaluating the level of corruption. Partially, audit opinion variables and negative audit findings on the level of corruption

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The Effect of Debt Ratio, Profit Ratio, Audit Opinion and Size on Audit Delay of SOE Companies that have go Public in 2016-2020

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i10-16 ◽

2021 ◽

Vol 04 (10) ◽

Author(s):

Michelle Sarah Yen Zilay ◽

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Quantitative Methods ◽

Debt Ratio ◽

Minimal Effect ◽

Audit Opinion ◽

Audit Opinions

This study will look at how debt ratio, profit ratio, audit opinion, and size affect audit delay. Since 2016, this study has utilized quantitative methods to identify dependent factors. Sampling with intent. This study use multiple linear regression. The results indicate that size matters in state-owned companies, while debt ratios, profit ratios, and audit opinions have minimal effect.

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THE EFFECT OF FIRM SIZE AND LEVERAGE ON VALUE OF THE FIRM (EMPIRICAL STUDY ON BUMN LISTED IN INDONESIAN STOCK EXCHANGE 2012 - 2017)

10.31227/osf.io/txe2m ◽

2019 ◽

Author(s):

novi yanti

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination

This study aims to determine affect of size and leverage on firm value of BUMN companies listed on the Stock Exchange in 2012-2017 either partially or simultaneously. The population in this study are all of BUMN companies listed on the Stock Exchange from 2012-2017, which amounted to 20 companies. The sample is in the form of selected BUMN company financial statements with certain criteria from 2012-2017. The analytical method used is multiple linear regression analysis and coefficient of determination. Hypothesis testing uses t test and F test. The results of multiple linear regression analysis indicate that firm size has a negative effect on firm value. Leverage has a positive effect on firm value. The results of the partial hypothesis test indicate that size has a significant effect on firm value while leverage does not have a significant effect on firm value. Simultaneously size and leverage have a significant effect on firm value. The contribution of size and leverage to company value is 43.8% and the remaining 56.2% is influenced by other variables.

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Corporate Social Responsibility dan Profitabilitas dalam Mempengaruhi Praktik Penghindaran Pajak pada PT. Bank Rakyat Indonesia (Persero)

JUSIE (Jurnal Sosial dan Ilmu Ekonomi) ◽

10.36665/jusie.v5i02.350 ◽

2020 ◽

Vol 5 (02) ◽

pp. 203-213

Author(s):

Suci Wahyuliza ◽

Yudhi Rahmansyah

Keyword(s):

Corporate Social Responsibility ◽

Linear Regression ◽

Social Responsibility ◽

Multiple Linear Regression ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Coefficient Of Determination ◽

Literature Study ◽

Corporate Social

This study aims to determine the effect of Corporate Social Responsibility and company profitability on tax avoidance practices at PT. Bank Rakyat Indonesia (Persero). The approach taken in this research is a quantitative descriptive approach. Data collection techniques in this study are to use documentation techniques and literature study. Meanwhile, the analysis technique used is multiple linear regression, classical assumption test, hypothesis test (t test, f test) and the coefficient of determination. Based on multiple linear regression analysis, Tax Avoidance Practices are obtained of 0.669, which means that if CSR and Profitability do not exist or are equal to zero, then Tax Avoidance Practices are 0.225. Partially, CSR (X1) and Profitability (X2) have a significant effect on Tax Avoidance Practices (Y). Simultaneously, CSR (X1) and Profitability (X2) together have a significant effect on Tax Avoidance Practices (Y).

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v7i1.776 ◽

2017 ◽

Vol 7 (1) ◽

Author(s):

Vivi Adeyani Tandean

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Significant Influence ◽

Stock Exchange ◽

The Other ◽

Company Size ◽

Audit Opinion ◽

Financial Report ◽

A Company

The financial report is one of the important instruments that support the sustainability of a company and is useful when presented with accurate and timely. Audit delay is the time difference between the date of the financial report and the date of the audit opinion of the financial report that indicate the length of time to complete the audit by the auditor. The study aims to measure the factors which affect audit delay. They are auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of company. The sample in this study was 54 manufactured companies on Indonesia Stock Exchange in 2010 – 2012 were taken by purposive sampling metod. The data analysis uses multiple linear regression. The result of the study shows that factor of auditor’s opinion and ownership of company have significant influence towards audit delay partially. On the other hand that factor of auditor’s reputation, company size, solvability, operational loss and profit, return on asset and earning per share do not have any influence towards audit delay partially. While simultaneously, all factor in auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of companyinfluence towards audit delay. Keywords : audit delay, auditor, ownership of company

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Loyalitas Pelanggan : Dimensi Kualitas Layanan Jasa Pada AUTO 2000

JEMPER (Jurnal Ekonomi Manajemen Perbankan) ◽

10.32897/jemper.v1i1.124 ◽

2019 ◽

Vol 1 (1) ◽

pp. 23

Author(s):

Chandra Nugraha ◽

Rusmin Nuryadin

Keyword(s):

Linear Regression ◽

Customer Loyalty ◽

Positive Relationship ◽

Coefficient Of Determination ◽

Quality Of Services ◽

Linear Regression Equation ◽

Service Value ◽

Strong Positive Relationship

After-sales services are based on consumer needs, desires and requests. By paying attention to the quality of services provided to consumers, it is expected that companies can provide value, satisfaction, and quality that is in accordance with what consumers want. Thus companies can create long-term relationships with consumers or create customer loyalty.The results of the study concluded that the quality of after-sales service has an effect on customer loyalty on the Soekarno Hatta Bandung Auto 2000 with a linear regression equation Y = -3,051 + 0,735 X which means that every increase in the quality of after-sales service value will increase customer loyalty by 0,736 units. The correlation coefficient (r) = 0.952 means that there is a very strong (positive) relationship between the quality of after-sales service and customer loyalty. The coefficient of determination (Kd) = 90.7% means that the quality of after-sales service affects customer loyalty by 90.7%. The value of tcount (16,482)> t table (2,048) states that H0 is rejected and Ha is accepted, meaning that the quality of after-sales service has an effect on customer loyalty.

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PENGARUH MOTIVASI DAN SEMANGAT KERJA TERHADAP PENINGKATAN PRODUKTIVITAS KERJA KARYAWAN PADA PT. COLOMBUS MEGAH SENTRASARANA DI SAMARINDA

Research Journal of Accounting and Business Management ◽

10.31293/rjabm.v2i1.3477 ◽

2018 ◽

Vol 2 (1) ◽

pp. 1

Author(s):

Mukhtar Hidayat

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Correlation Coefficient ◽

Positive Relationship ◽

Hypothesis Test ◽

Work Productivity ◽

Employee Productivity ◽

Dominant Effect

The purpose of this study is to determine the influence of motivation and morale towards the increase of work productivity of employees of PT. Colombus Megah Sentrasarana in Samarinda and to know the improvement of work productivity of employees with the provision of motivation. Analysis uses multiple linear regression with SPSS tool. Correlation coefficient (R) of 0.8770 means that the variables of motivation and morale together have a direct or positive relationship with employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.While the influence of each variable that is variable of motivation (X1) influences work productivity of employee equal to 63,80%, while work spirit variable (X2) influence to work productivity equal to 71,50%. So, it can be said that morale is the dominant variable of influence on employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.The first hypothesis test is acceptable because F count is 69,808 and F table 2,830 which means F arithmetic> F table. The second hypothesis can be accepted because it is proven that the morale of influence dominant effect on employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.

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