The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with  Communication Type as Moderation

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.

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HUBUNGAN INTELEGENSI DENGAN PERILAKU NERS TINGKAT II STIKES SANTA ELISABETH MEDAN

Elisabeth Health Jurnal ◽

10.52317/ehj.v1i1.185 ◽

2016 ◽

Vol 1 (1) ◽

pp. 21-30

Author(s):

Imelda Derang

Keyword(s):

Student Nurses ◽

Sampling Technique ◽

P Value ◽

Test Results ◽

Cross Sectional ◽

Intelligence Level ◽

Level Ii ◽

Study Population ◽

Cross Sectional Design ◽

The Relationship

Intelligence is the ability to apply the knowledge and experiences that have been gained into the effort tasks are challenging and flexible book. Behaviour is an action that involves aspects of affective, cognitive, and psychomotor. Goal: This study aims to determine the relationship between the behavior of student nurses intelligence level II STIKes Santa Elisabeth Medan. Method: This study uses correlation with cross sectional design. The study population was all students / i Ners Level II STIKes Santa Elisabeth Medan as 65. The samples used were 65 respondents, the sampling technique in this research is using purposive sampling. The instrument of this study using questionnaire and observation sheets by using product moment test person. Result: Intelligence students as many as 30 people (46.2%) classified as having an average level of intelligence. A total of 32 people (49.2%) classified as well-behaved students. Person product moment test results obtained p value = 0.172 where a significant level of p> 0.05 so that this value proves that the absence of a relationship between the behavior of student nurses intelligence level II STIKes Santa Elisabeth Medan. Conclusion: Recommended for institutions, motivating students in balancing the behavior and intelligence.

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Efikasi Akademik dan Prokrastinasi Akademik Sebagai Prediktor Prestasi Akademik

Kelola Jurnal Manajemen Pendidikan ◽

10.24246/j.jk.2018.v5.i1.p74-85 ◽

2018 ◽

Vol 5 (1) ◽

pp. 74-85

Author(s):

Zummy Anselmus Dami ◽

Paula Alfa Loppies

Keyword(s):

Academic Achievement ◽

Hypothesis Test ◽

Sampling Technique ◽

Coefficient Of Determination ◽

Academic Procrastination ◽

Test Results ◽

Academic Efficacy ◽

Significance Level ◽

The Relationship ◽

Detailed Questionnaire

The purpose of this research is to investigate the relationship between significance or know the academic efficacy and procrastination academic with achievement students academic of project study guidance and counseling, Teaching and Education Faculty University PGRI East Nusa Tenggara. The number of samples used in the study as much as 92 students drawn from population 1180 includes force 2009 as much as much as 102 students 2010 force 205 students, 2011 as much as 368 students, and force as many as 505 2012 student. The sampling technique used is the purposive sampling technique. Tool collecting data using a detailed questionnaire with Likert scale, which consists of a detailed questionnaire for academic procrastination and academic efficacy. While the achievement of student learning is measured based on the CPI. The analysis used in this study is the technique of correlation of Product Moment with the help of SPSS Version 18.0. The first hypothesis test results showed that the relationship between academic procrastination and academic achievement, known (r) correlation coefficient between academic procrastination and academic achievement of 0.015 with p 0.890 > 0.05 negative correlation, direction and with the guidelines of the wear level of significance of 5%, obtained p 0.890 > 0.0.5 then correlation between academic procrastination and academic achievement is declared not significant. The second hypothesis test results showed a relationship between academic efficacy with academic achievement, known coefficient of correlation (r) between academic efficacy and academic achievement -0.004 0.970 > with p 0.05, direction correlation negative and wear guidelines significance level 5%, obtained p 0.970 > 0.05 then correlation between academic efficacy with academic achievement is expressed is not significant. While the third hypothesis test results showed the absence of significant correlation between academic procrastination and academic efficacy simultaneously toward academic achievement with the retrieved R square (coefficient of determination) of 0000, and the coefficient correlation of 0.015 with 0.990 > p 0.05. Further, it is known from the Fcount of 0.010 of Ftable of 3.10, so that H0 is accepted and Ha was rejected.

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Gender Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy pada Audit Judgment

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i10.p02 ◽

2021 ◽

Vol 31 (10) ◽

pp. 2429

Author(s):

I Gusti Agung Rama Sidhimantra ◽

Ida Bagus Putra Astika

Keyword(s):

Goal Orientation ◽

Self Efficacy ◽

Sampling Technique ◽

Survey Method ◽

Audit Judgment ◽

Analysis Technique ◽

Independent Variable ◽

The Relationship ◽

Positive Effect ◽

Public Accountant

The results of the study of goal orientation and self-efficacy on audit judgment found inconsistencies that are suspected because there are other factors that influence the relationship between the independent variable and the dependent variable. The gender variable as a moderating variable is expected to explain the inconsistency. This study aims to test gender to moderate the effect of goal orientation and self-efficacy on audit judgment. The population of this study were all auditors who worked at public accountant office in the Bali region who were registered in Indonesian Institute of Public Accountant 2020 as many as 110 people. The method of determining the sample is non-probability sampling method with purposive sampling technique, while the method of data collection uses survey method with questionnaire technique. The analysis technique used is moderated regression analysis. The results showed that goal orientation and self-efficacy had a positive effect on audit judgment. Gender strengthens the effect of goal orientation on audit judgment while Gender weakens the effect of self-efficacy on audit judgment. Keywords: Goal Orientation; Self-Efficacy; Gender; Audit Judgment.

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The Effect of Service Quality and Facilities on Patient Satisfaction (Study at the Tanah Sepenggal Health Center in Bungo District)

International Journal of Human Resource Studies ◽

10.5296/ijhrs.v10i3.15744 ◽

2020 ◽

Vol 10 (3) ◽

pp. 190

Author(s):

Tarjo Tarjo

Keyword(s):

Patient Satisfaction ◽

Service Quality ◽

Health Center ◽

Community Health Center ◽

Sampling Technique ◽

Statistical Test ◽

Test Results ◽

Cross Sectional ◽

Study Population ◽

Positive Effect

This study was to examine and explain the effect of service quality and facilities on patient satisfaction in the Tanah Sepenggal Community Health Center in Bungo Regency, Jambi Province. The research method used is cross-sectional. The study population was all patients while the sample was 120 respondents but 98 respondents could be tested because there were 22 instruments that were not filled in completely so they were not included in the analysis. The sampling technique uses confinance sampling. The data analysis method uses multiple linear regressions with the help of the IBM SPSS Statistics version 20 of the software.The statistical test results partially service quality variables consisting of tangible (X1), reliability (X2) responsiveness (X3) assurance (X4) empathy (X5) have no significant effect on patient satisfaction and facilities (X6) have a significant positive effect on patient satisfaction. Statistical test results simultaneously have a positive and significant effect on patient satisfaction.

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FAKTOR YANG MEMPENGARUHI IMPLEMENTASI SAK ETAP PADA UMKM DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v5i1.1879 ◽

2019 ◽

Vol 5 (1) ◽

Author(s):

Indah Anisykurlillah ◽

Bergas Rezqika

Keyword(s):

Environmental Uncertainty ◽

Sampling Technique ◽

Educational Background ◽

Analysis Technique ◽

Business Size ◽

Study Population ◽

Relationship Of ◽

The Relationship ◽

Positive Effect ◽

And Training

This research aims to determine the effect of educational background, business size, business age, understanding of technology, socialization and training on the Implementation of SAK ETAP and its effects when moderated by environmental uncertainty. The study population was oyster mushroom MSMEs that were spread in Temanggung Regency, a total of 48 MSMEs. Sampling using saturation sampling technique, then obtained a sample of 48 respondents for analysis. The data analysis technique used is the Moderate Regression Analysis (MRA) with the help of IBM SPSS Statistics 21 program. The results showed that socialization and training had a significant positive effect on the implementation of SAK ETAP. Environmental uncertainty strengthens the relationship of socialization and training to the implementation of SAK ETAP. Educational background, business size, and understanding of technology have no effect on the implementation of SAK ETAP. Environmental uncertainty cannot moderate the relationship of educational background and implementation of SAK ETAP. Environmental uncertainty cannot moderate the relationship between understanding technology and implementing SAK ETAP. The conclusions of this research indicate that the higher the frequency of socialization and training has an effect on the implementation of SAK ETAP and environmental uncertainty can be used as moderation because it is able to strengthen business size, business age and socialization and training.�Keywords: Implementation of SAK ETAP; Educational Background; Business Size; Business Age; Understanding of Technology; Socialization and Training; Environmental Uncertainty

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HUBUNGAN MOTIVASI DENGAN KEMAMPUAN SERVIS BAWAH DALAM PERMAINAN BOLAVOLI

JURNAL PAJAR (Pendidikan dan Pengajaran) ◽

10.33578/pjr.v3i5.7887 ◽

2019 ◽

Vol 3 (5) ◽

Author(s):

Nova Risma ◽

Rices Jatra

Keyword(s):

Data Collection ◽

Hypothesis Test ◽

Sampling Technique ◽

Learning Activities ◽

Test Results ◽

Purposive Sampling ◽

Independent Variable ◽

Relationship Of ◽

The Relationship

The problem in this study is the lack of activeness and motivation of students of SMP Negeri 6 Pekanbaru in the learning activities of volleyball games, especially in learning service below, so that learning activities do not run optimally. The purpose of this study was to determine the relationship of motivation with the ability to serve under the volleyball game of SMP Negeri 6 Pekanbaru students. This study is correlational that connects the independent variable, motivation (X) with the dependent variable, namely the ability to serve under the game of volleyball (Y). The population in this study were all students of SMP Negeri 6 Pekanbaru, totaling 335 people. The sampling technique in this study is Purposive Sampling, so that the students sampled in this study amounted to 54 people. Data collection for motivation is done by distributing questionnaires and service capabilities under Russel-Lange. The data obtained were analyzed using thecorrelation formula product moment with α = 0.05. Hypothesis test results show there is a relationship between motivation and the ability to service down in the game of volleyball (rxy = 0.345> rtable 0.281) and (tarithmetic = 2.520> ttable = 2.012). This means that the higher motivation possessed by SMP Negeri 6 Pekanbaru students, the tendency of lower service ability in volleyball games is also increasing. In another sense, the hypothesis is accepted (significant).

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HUBUNGAN AKSEPTOR KB IUD DENGAN KEJADIAN KEPUTIHAN DI PUSKESMAS JETIS KOTA YOGYAKARTA

Jurnal Kebidanan Mutiara Mahakam ◽

10.36998/jkmm.v7i1.37 ◽

2019 ◽

Vol 7 (1) ◽

pp. 18-25

Author(s):

Rr Nindya Mayangsari ◽

Siti Saidah ◽

Besse Lidia

Keyword(s):

Vaginal Discharge ◽

Hypothesis Test ◽

Health Sector ◽

Sampling Technique ◽

Cross Sectional Study ◽

Test Results ◽

Chi Square ◽

Cross Sectional ◽

The Family ◽

The Relationship

The implementation of the Family Planning (KB) program in Indonesia raisesvarious problems in the health sector which are generally experienced by many women.One of the problems faced by women in line with the dissemination of this program inIndonesia is the emergence of vaginal problems in the use of Intra-Uterine Device (IUD)contraception. Leucorrhoea is abnormal vaginal secretion in women, the longer the useof an IUD, the more at risk of developing vaginal discharge. This study aims to study andanalyze the relationship between IUD KB acceptors and vaginal discharge. The researchdesign used was an observational method with a cross sectional study design. Sample sizewas 92 patients. The sample used was patients aged 18-60 years who sufferedleucorrhoea at the Jetis Primary Health Center, Yogyakarta City. Sampling usingpurposive sampling technique. The relationship between intra-uterine devicecontraceptive acceptors and vaginal discharge was analyzed using Chi-Square using theSPSS version 21.0 for Windows program. There was a statistically significant associationof patients using intra-uterine device contraception and experiencing vaginal dischargetotaling 43 people (46.7%) and 12 people who did not experience vaginal discharge(13.1%). While patients who did not use intra-uterine device contraception and hadvaginal discharge were 21 people (22.8%) and those who did not suffer from vaginaldischarge were 16 people (17.4%). The Chi-square hypothesis test results obtainedsignificance 0.029 where p <0.05. There is a relationship between intra-uterine devicecontraceptive acceptors and the incidence of vaginal discharge in the Jetis PrimaryHealth Center in Yogyakarta which is statistically significant.

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Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi

WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) ◽

10.22225/we.19.1.1578.30-34 ◽

2020 ◽

Vol 19 (1) ◽

pp. 30-34

Author(s):

Gine Das Prena ◽

I Wayan Angga Sudiartama

Keyword(s):

Job Satisfaction ◽

Regression Analysis ◽

Audit Quality ◽

Sampling Technique ◽

Public Accounting ◽

Accounting Firm ◽

Purposive Sampling ◽

The Public ◽

Positive Effect ◽

Public Accountant

Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali. Keywords: Independence; professionalism; audit quality; job satisfaction Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali. Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja

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Analysis of the Effect of Auditor Independence, and Auditor Ethics on Audit Quality at a Public Accounting Firm in Medan City with Auditor Experience as a Moderating Variable

Journal of Economics, Finance and Management Studies ◽

10.47191/jefms/v4-i8-28 ◽

2021 ◽

Vol 04 (08) ◽

Author(s):

Dennys Paulus Parlindungan Damanik ◽

Keyword(s):

Audit Quality ◽

Structural Model ◽

Sampling Technique ◽

Auditor Independence ◽

Correlational Research ◽

Result Show ◽

Study Population ◽

Relationship Of ◽

The Relationship ◽

Positive Effect

This study aims to determine the effect of auditor’s independence and auditor’s ethics on audit quality at public accountant office in Medan city with auditor’s experience as moderating variable. The method used in this study is a correlational research that study the relationship of independent variables namely auditor’s independence and auditor’s ethics with dependent variable namely audit quality and moderation variable namely audit quality. The study population was 186 auditors with sample of 45 auditors determine using purposive sampling technique. The technique of collecting data using a questionaire. Data of questionaire was analyzed with SmartPLS. The process is starting with evaluating of the measuring model than continue with the evaluating of the structural model. The result show that the measuring model has been valid and reliable and can be accepted substantially. The evaluating result of structural model show that auditor’s independence and auditor’s ethics have positive effect but not significant on audit quality. The auditor’s experience does not moderate the relationship of auditor’s independence and auditor’s ethics on audit quality.

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