scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT

2020 ◽  
Vol 3 (2) ◽  
pp. 207-222
Author(s):  
Sri Trisnaningsih ◽  
Saiful Anwar ◽  
Muslimin Muslimin ◽  
Fajar Syaiful Akbar
Keyword(s):  
Data Analysis ◽  
Task Complexity ◽  
Primary Data ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Huge Impact ◽  
Approach Method ◽  
Public Accountants ◽  
The Impact

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.

scholarly journals APAKAH BESARAN INSENTIF, KOMPLEKSITAS TUGAS, DAN PENGETAHUAN BERPENGARUH TERHADAP PERTIMBANGAN AUDIT?

2019 ◽  
Vol 6 (2) ◽  
pp. 175
Author(s):  
Mega Ayu Lestari ◽  
Hasnawati Zainal
Keyword(s):  
Structural Equation ◽  
Task Complexity ◽  
Equation Model ◽  
Primary Data ◽  
Analysis Tool ◽  
Certified Public Accountants ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
Public Accountants

<p><em>This research aims to examine and analyze the influence of work incentives, task complexity, and knowledge of auditors to audit judgment. This research is a qualitative research using primary data from the questionnaire. The sampling method used is convenience sampling, obtained with a sample of 144 auditor respondents from 21 Public Accountants Firm in DKI Jakarta Region registered in Directorate of Indonesian Institute of Certified Public Accountants. The data analysis technique is Structural Equation Model (SEM) based on Analysis Of Moment Structure (AMOS) with AMOS analysis tool 24. </em></p><p><em>This research shows that work incentive and auditor's knowledge have positive and significant influence to audit judgment, while for task complexity has a negative and significant effect on audit judgment.</em></p>

Kesiapan Merespon terhadap Aspek Negatif dan Positif  Dampak Globalisasi Dalam Pendidikan Islam

2021 ◽  
Vol 4 (1) ◽  
pp. 28-36
Author(s):  
Erwin Muslimin ◽  
Deden Heri ◽  
Mohamad Erihardiana
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Hard Work ◽  
Primary Data ◽  
Final Conclusion ◽  
Data Analysis Technique ◽  
Library Research ◽  
Analysis Technique ◽  
The Impact ◽  
Good Attitude

The purpose of this research is to find out the ability of the Indonesian nation to respond to globalization: readiness to respond to the negative and positive aspects of the impact of globalization. This type of research is Library Research, namely research through literature or literature studies. Sources of data in this study are primary data, namely books that directly discuss the ability of the Indonesian nation to respond to globalization. The data analysis technique used to obtain conclusions is descriptive qualitative by emphasizing deductive conclusions, namely how to draw conclusions from general to specific things. The conclusion of this paper is that the final conclusion in this study is that the Indonesian nation in responding to the negative and positive aspects of the impact of globalization, should be addressed proportionally because this is a good attitude as a reflection of moderate Islam. Meanwhile, the hard efforts to face the era of globalization must be that the Indonesian nation must be able to produce quality human resources, and have the ability that includes behavior, hard work, discipline, trustworthy responsibility and the like guided by the teachings of AI-Qur'an and Hadith

Role of Young Entrepreneurs in Labor Absorptions and its Implications to Family Economic Resilience

2021 ◽  
Vol 1 (1) ◽  
pp. 16-27
Author(s):  
Azhar Ulwan
Keyword(s):  
Data Analysis ◽  
Customer Service ◽  
Financial Management ◽  
Primary Data ◽  
Economic Resilience ◽  
Analysis Technique ◽  
Data Validity ◽  
The Impact ◽  
Young Entrepreneurs

The purpose of this study is to determine the role of young online convection entrepreneurs in labor absorption and the obstacles faced by young online convection entrepreneurs as well as to analyze the implications of young online convection entrepreneurs in Bantul Regency on their family economic resilience. This research used a qualitative approach. Primary data is obtained from observations and in-depth interviews with 5 young entrepreneurs from 5 different online convection, namely Arto Convection, Apparelsae Convection, Convection San Project, ID Convection, and Indeepco Clothing. The data analysis technique used is interactive model data analysis. This study used data validity checking techniques, namely triangulation, and detailed description techniques. The results of the research showed that young entrepreneurs have a role in labor absorption and provide income to the owner convection. Some of the obstacles often encountered by young entrepreneurs of convection online are a constraint on the production, financial management, management of marketing, customer service online base, less qualified human resources constraints, and constraints background education entrepreneurs who are not majoring in business. Young online convection entrepreneurs have made several efforts to overcome these obstacles. Based on the analysis with the income contribution approach and the basic need approach, the impact of online convection makes the economic resilience of young entrepreneur families strong and resilient.

scholarly journals Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit

2019 ◽  
pp. 1231
Author(s):  
Ni Luh Dwi Ariestanti ◽  
Made Yenni Latrini
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Task Complexity ◽  
Time Budget ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
A Company

At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is one of the important things in approaching the existence of a company. This study aims to prove empirically the effect of task complexity, time budget pressure and auditor experience on audit quality. This research is associative quantitative research. The data used in this study is primary data obtained by distributing questionnaires to each auditor at 9 Public Accounting Firms (KAP) in Province of Bali. The analysis technique used in this study is multiple linear analysis. The test results aimed at task complexity have a negative and significant effect on audit quality. Time budget pressure has a positive and significant effect on audit quality. The auditor's experience has a positive and significant effect on audit quality. Keywords: Task complexity, time budget pressure, auditor experience, audit quality

scholarly journals Kesiapan Merespon terhadap Aspek Negatif dan Positif Dampak Globalisasi Dalam Pendidikan Islam

2021 ◽  
Vol 3 (3) ◽  
pp. 342-349
Author(s):  
Erwin Muslimin ◽  
Deden Heri ◽  
Mohamad Erihadiana
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Hard Work ◽  
Primary Data ◽  
Final Conclusion ◽  
Data Analysis Technique ◽  
Library Research ◽  
Analysis Technique ◽  
The Impact ◽  
Good Attitude

The purpose of this research is to find out the ability of the Indonesian nation to respond to globalization: readiness to respond to the negative and positive aspects of the impact of globalization. This type of research is Library Research, namely research through literature or literature studies. Sources of data in this study are primary data, namely books that directly discuss the ability of the Indonesian nation to respond to globalization. The data analysis technique used to obtain conclusions is descriptive qualitative by emphasizing deductive conclusions, namely how to draw conclusions from general to specific things. The conclusion of this paper is that the final conclusion in this study is that the Indonesian nation in responding to the negative and positive aspects of the impact of globalization, should be addressed proportionally because this is a good attitude as a reflection of moderate Islam. Meanwhile, the hard efforts to face the era of globalization must be that the Indonesian nation must be able to produce quality human resources, and have the ability that includes behavior, hard work, discipline, trustworthy responsibility and the like guided by the teachings of AI-Qur'an and Hadith  

scholarly journals EFEKTIVITAS PROGRAM ME’DASENG DI KECAMATAN TABUKAN UTARA, KABUPATEN KEPULAUAN SANGIHE

2021 ◽  
Vol 17 (1) ◽  
pp. 147
Author(s):  
Yerry Efendi Budiman ◽  
Daud Markus Liando ◽  
Donald K. Monintja
Keyword(s):  
Data Analysis ◽  
Program Effectiveness ◽  
Secondary Data ◽  
Primary Data ◽  
Online Data ◽  
The North ◽  
Direct Observations ◽  
Analysis Technique ◽  
The Government ◽  
The Impact

This study aims to describe the effectiveness of the Me'Daseng program. Measurement of effectiveness used four elements in accordance with Budiani (2009) concept namely: the accuracy of target, socialization, objectives, and monitoring. The research was conducted in the North Tabukan Sub-district, Sangihe Islands Regency. The selection of informants was carried out purposively with a total of 12 informants. The data used are primary and secondary data. Primary data were collected by conducting interviews with informants and making direct observations. Secondary data were collected by conducting literature studies and searching online data related to the theme of this research, namely program effectiveness. The data analysis technique used descriptive qualitative data analysis techniques. The results showed that (1) the Me'Daseng program was not yet fully effective, in terms of target accuracy. The community was still less involved or served when the Me'Daseng program was implemented. (2) Socialization of the Me'Daseng program has been carried out, but it has not been very good, especially the direct socialization carried out in communities. (3) The effectiveness of the Me'Daseng program when viewed from the objectives of the Me'Daseng program and compared to the results achieved, has not been very effective. (4) The government has made efforts to make improvements in the implementation of the Me'Daseng program, as an effort to pay attention to the community receiving services from the Me'Daseng program, but the impact felt by the community is still not as expected.

scholarly journals The impact of employee satisfaction as a mediator of compensation and career development on employee performance

2021 ◽  
Vol 2 (1) ◽  
pp. 31-42
Author(s):  
Kholilah Kholilah ◽  
Yukke Sartika Sari
Keyword(s):  
Data Analysis ◽  
Career Development ◽  
Path Analysis ◽  
Employee Satisfaction ◽  
Employee Performance ◽  
Sampling Technique ◽  
Primary Data ◽  
Probability Sampling ◽  
Analysis Technique ◽  
The Impact

The formulation of the problem in this study is 1) Is there any effect of compensation and career development on the satisfaction of PT. Natafari; 2) Is there any effect of compensation and career development on the performance of employees of PT. Natafari; 3) Is there an effect of satisfaction on the performance of the employees of PT. Natafari; 4) Is there any influence of compensation and career development on employee performance through the satisfaction of PT. Natafari. The research objectives are 1) To determine the effect of compensation and career development on the satisfaction of PT. Natafari 2) To determine the effect of compensation and career development on the performance of PT Natafari employees; 3) To determine the effect of satisfaction on the performance of employees of PT. Natafari 4) To determine the effect of compensation and career development on employee performance through the satisfaction of PT. Natafari. This type of research is associative research. The variables used are compensation, career development, satisfaction and employee performance. The sample used is 70 people with the sampling technique using probability sampling. The data used in this study are primary data collected through questionnaires. The data analysis technique used is Path Analysis. The results show that 1) there is a significant effect of compensation on satisfaction and there is no influence on career development on satisfaction 2) there is a significant effect of compensation and career development on employee performance 3) there is a significant effect of satisfaction on employee performance 4) there is a significant effect on compensation and career development about employee performance through satisfaction.

PENGARUH KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Ismail Razak
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Quality Indicators ◽  
Sampling Method ◽  
The Other ◽  
Primary Data ◽  
Analysis Technique ◽  
The Impact

<em>The purpose of this study was to analize the impact of product quality indicators on the satisfaction of  customers. Primary  data  was obtained from  customers of  aqua in Transmart Carrefour Kalimalang, Jakarta Timur through admission filling of questionnaire by using scale of Likert. In this study is used purposive sampling method. Data analysis technique used in this study is simple and multiple linear regression. The results of this study indicated that performance, reliability, conformance, and durability positively and significant influenced the satisfaction of  customers. The conclution of this study is that conformance was dominant than the other product quality indicators in influencing the satisfaction of  customers</em>.

scholarly journals Kesiapan Merespon terhadap Aspek Negatif dan Positif Dampak Globalisasi Dalam Pendidikan Islam

2021 ◽  
Vol 3 (3) ◽  
pp. 342-349
Author(s):  
Erwin Muslimin ◽  
Deden Heri ◽  
Mohamad Erihadiana
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Hard Work ◽  
Primary Data ◽  
Final Conclusion ◽  
Data Analysis Technique ◽  
Library Research ◽  
Analysis Technique ◽  
The Impact ◽  
Good Attitude

The purpose of this research is to find out the ability of the Indonesian nation to respond to globalization: readiness to respond to the negative and positive aspects of the impact of globalization. This type of research is Library Research, namely research through literature or literature studies. Sources of data in this study are primary data, namely books that directly discuss the ability of the Indonesian nation to respond to globalization. The data analysis technique used to obtain conclusions is descriptive qualitative by emphasizing deductive conclusions, namely how to draw conclusions from general to specific things. The conclusion of this paper is that the final conclusion in this study is that the Indonesian nation in responding to the negative and positive aspects of the impact of globalization, should be addressed proportionally because this is a good attitude as a reflection of moderate Islam. Meanwhile, the hard efforts to face the era of globalization must be that the Indonesian nation must be able to produce quality human resources, and have the ability that includes behavior, hard work, discipline, trustworthy responsibility and the like guided by the teachings of AI-Qur'an and Hadith  

scholarly journals Kesiapan Merespon terhadap Aspek Negatif dan Positif  Dampak Globalisasi Dalam Pendidikan Islam

2021 ◽  
Vol 20 (1) ◽  
pp. 80-87
Author(s):  
Erwin Muslimin ◽  
Deden Heri ◽  
Mohamad Erihadiana
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Hard Work ◽  
Primary Data ◽  
Final Conclusion ◽  
Data Analysis Technique ◽  
Library Research ◽  
Analysis Technique ◽  
The Impact ◽  
Good Attitude

    The purpose of this research is to find out the ability of the Indonesian nation to respond to globalization: readiness to respond to the negative and positive aspects of the impact of globalization. This type of research is Library Research, namely research through literature or literature studies. Sources of data in this study are primary data, namely books that directly discuss the ability of the Indonesian nation to respond to globalization. The data analysis technique used to obtain conclusions is descriptive qualitative by emphasizing deductive conclusions, namely how to draw conclusions from general to specific things. The conclusion of this paper is that the final conclusion in this study is that the Indonesian nation in responding to the negative and positive aspects of the impact of globalization, should be addressed proportionally because this is a good attitude as a reflection of moderate Islam. Meanwhile, the hard efforts to face the era of globalization must be that the Indonesian nation must be able to produce quality human resources, and have the ability that includes behavior, hard work, discipline, trustworthy responsibility and the like guided by the teachings of AI-Qur'an and Hadith

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