scholarly journals Pengaruh Independensi Auditor, Emotional Intelligence, Spiritual Intelligence Terhadap Perilaku Etis Auditor dan Kinerja Auditor

2018 ◽  
Vol 1 (1) ◽  
pp. 85-98
Author(s):  
Parmin Ishak

This study aims to measure the direct and indirect effects of auditor ethical behavior and auditor performance in terms of auditor independence, emotional intelligence, and spiritual intelligence in the Gorontalo Province Inspectorate and BPKP. The sampling technique in this study uses a total sampling method and a sample of 107 auditors is determined. the analytical tool used is IBM SPSS V24. Data was collected through questionnaires distributed directly to respondents. The results of this study found that Partially it was found that auditor independence and Emotional Intelligence variables significantly influence auditors' ethical behavior, but spiritual intelligence variables do not have a significant influence on the auditor's ethical behavior and their influence is negative. auditor independence and Emotional Intelligence variables have no significant effect on auditor performance. While the variables of spiritual intelligence and ethical behavior of auditors that have a significant influence on auditor performance.

2020 ◽  
Vol 8 (1) ◽  
pp. 54-68
Author(s):  
Fajri Mubarak Natsir ◽  
Zulkarnain ◽  
Alvi Furwanti Alwie

This study aims to see and know the direct and indirect effects of lifestyle on purchasing decisions and consumer satisfaction. The population in this study were 500 respondents from Dumai City who bought and used a Kawasaki D-Tracker 150 motorcycle, using Path Analysis. In this study the sampling method uses the Probability Sampling Technique, which is a sampling technique that provides equal opportunities for elements of the population to be selected as sample members. In this study the authors set a sample of the criteria of respondents, namely age 17 years and above. Samples taken in this study used the Slovin formula. The results in this study that lifestyle has a positive and significant effect on consumer purchasing decisions. Lifestyle and purchasing decisions have a positive and significant effect on customer satisfaction. There is an indirect effect of Lifestyle on Consumer Satisfaction through Decisions


PALAPA ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 56-80
Author(s):  
Nurhadi Nurhadi ◽  
Fitria Fitria

This study aims to find the effect of emotional and spiritual intelligence on the morals of students in junior high schools in Bangkinang City District. The purpose of this study are three, namely: 1. To determine the effect of emotional intelligence on the morals of students in the First Middle School in Bangkinang District. To find out the effect of spiritual intelligence on students' behavior in the First Middle School in Bangkinang City District. 3. To find out the significant influence between emotional and spiritual intelligence on the morals of students at the First Middle School in Bangkinang Kota sub-district. This research is a correlational research with a quantitative approach. The population of this study was 2205 students. Research samples were 399 students. Sampling using Slovin formula with an error rate of 5%, sampling technique using Stratified Random Sampling. Data collection techniques in this study using a questionnaire and data analysis techniques using multiple regression. From the results of the study obtained that there is an influence between emotional intelligence on student morals with a Significant value of 0,000 <0.05. There is an influence between spiritual intelligence on student morals with a Significant value of 0,000 <0.05. Then there is a significant influence of Emotional and Spiritual Intelligence on the Morals of Students in Junior High Schools in Bangkinang City District with a Significant value of 0,000 <0.05.


Author(s):  
I Wayan Wira Putra ◽  
I Made Jember

The objectives to be achieved in this study, among others, are to determine the effect of capital, technology, entrepreneurship, and production value on the income of the apparel industry in Karangasem Regency. This research was conducted in Karangasem Regency, with business units totaling 30 business units. The method of determining the sample used is the Total Sampling method, which is a sampling technique in which all members of the population are sampled. Data analysis techniques used are path analysis techniques to determine the direct and indirect effects of capital, technology, and entrepreneurship on the value of production and income. Based on the results of the study, it is known that the capital, entrepreneurship, and production value variables have a positive and significant effect on the income of the apparel industry in Karangasem Regency. Meanwhile, the technology variable does not affect the income of the apparel industry in Karangasem Regency. From the calculation of the sobel test, it is known that the variable value of production mediates the variables of capital and entrepreneurship on the income of the apparel industry in Karangasem Regency


Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 317
Author(s):  
Fediana Asriani Sekartaji ◽  
Suhendro Suhendro ◽  
Rosa Nikmatul Fajri

This study aims to analyze the factors that influence ethical behavior of accounting students, including Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding of Accounting Ethics, Gender and Eti Behavior. The population in this study is accounting students in all private universities in Surakarta. The sampling technique uses purposive sampling, with the criteria of students who have taken auditing courses I and II, so we get a sample of 100 respondents. Quantitative research type. Data sources in the form of Primary. Analysis of the data used is multiple linear regression analysis. The results showed that intellectual intelligence had no effect on the ethical behavior of..accounting students, while emotional intelligence, spiritual intelligence, understanding of the accounting ethics code, gender..influenced the ethical behavior of accounting students.


Author(s):  
Pricilia Sinta Sakinda ◽  
◽  
Henny Welsa ◽  
Muinah Fadhilah ◽  
◽  
...  

The purpose of this study was to examine direct and indirect effects of an integrated model of servicescape and communication quality upon customer loyalty, and considered customer satisfaction as intervening variable. This study used a causal design. The main data used in this study are primary data collected through the circulation of questionnaires to the respondents BTPN bank customers in Yogyakarta. The sampling technique using purposive sampling method to determine the sample based on the consideration of researchers. Data Analysis used Partial Least Square (PLS) yaitu SEM berbasis variance, dengan software SmartPLS. Based on the analysis it can be concluded that: the result of study supports the influence of servicescape to customer satisfaction, supports the influence of servicescape to customer loyalty, supports the influence of communication quality to customer satisfaction, supports the influence of communication quality to customer loyalty, supports the influence of customer satisfaction to customer loyalty, supports the influence of servicescape to customer loyalty through customer satisfaction, supports the influence of communication quality to customer loyalty through customer satisfaction.


Author(s):  
Zahrah Nabilah ◽  
◽  
Sri Hermuningsih ◽  
Gendro Wiyono ◽  
◽  
...  

The purpose of this study is to examine the direct and indirect effects of Operating Leverage and Liquidity on Firm Value with Capital Structure as an intervening variable. The sampling technique uses purposive sampling method to determine the sample based on the consideration of researchers. Data analysis uses Partial Least Square (PLS), which is variance-based SEM, with SmartPLS software. The analysis shows that (1) there is a negative and insignificant influence between Operating Leverage on Capital Structure (2) there is a positive and significant effect between Liquidity on Capital Structure (3) there is a negative and insignificant influence between Operating Leverage on Firm Value (4 ) there is a negative and insignificant effect between Liquidity on Firm Value (5) there is a negative and insignificant influence between Capital Structure on Company Value (6) Capital Structure cannot mediate between Operating Leverage and Liquidity on Firm Value.


2020 ◽  
Vol 2 (2) ◽  
pp. 553
Author(s):  
Djoko Sugiarto ◽  
Oey Hannes Widjaja

The purpose of this study was to determine whether there was a significant influence between the variables of Emotional Intelligence and Attitudes towards Entrepreneurship Intentions at the Law Faculty Students at Tarumanagara University. The research manipulation is the Law Faculty Tarumanagara University Students. The sampling method used was non-probability sampling technique. The data collection method was carried out using the questionnaire method and then given to 200 respondents. All data analysis techniques use the IBM SPSS Statistics 25 program. The results of this study indicate that all data have passed the assumption requirements. Based on the partial t test, it shows the hypothesis that the variable Emotional Intelligence and Attitude has a significant influence on Entrepreneurship Intention for Law Faculty Tarumanagara University Students. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh yang signifikan antara variabel Kecerdasan Emosional dan Sikap terhadap Niat Kewirausahaan pada Mahasiswa Falkultas Hukum Universitas Tarumanagara. Pepulasi penelitian ini adalah Mahasiswa Falkultas Hukum Universitas Tarumanagara. Metode pengambilan sampel yang dilakukan dengan teknik non-probability sampling. Metode dengan pengumpulan data dilakukan dengan metode kuisioner lalu di berikan keada 200 reponden. Semua teknik analisis data menggunakan program IBM SPSS Statistic 25. Hasil penelitian ini menunjukan bahwa semua data telah lolos dari persyaratan asumsi. Berdasarkan uji t parsial , menunjukan hiotesis bahwa variabel Kecerdasan Emosional dan Sikap memiliki pengaruh signifikan terhadap Niat Kewirausahaan untuk Mahasiswa Falkultas Hukum Universitas Tarumanagara.


2018 ◽  
Vol 26 (1) ◽  
pp. 13-29
Author(s):  
Erlangga Arya Mandala ◽  
Faresti Nurdiana Dihan

The Emotional intelligence, spiritual intelligence and job satisfaction to be part of the factors that influence performance. The purpose of this study was to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable partially and simultaneously. This study also aimed to determine the effect of emotional intelligence and spiritual intelligence on the performance through job satisfaction as an intervening variable directly and indirectly. This study was conducted to 77 respondents employees of PT. Madu Baru, Yogyakarta. The research method used is quantitative method uses statistical analysis and descriptive. The results of this study are (1) there is a significant effect of emotional intelligence on employee job satisfaction. (2) there is a significant influence of spiritual intelligence on employee job satisfaction. (3) There is a significant relationship between emotional intelligence and spiritual intelligence on job satisfaction. (4) There is a significant relationship between emotional intelligence on employee performance. (5) There is a significant relationship between spiritual intelligence on employee performance. (6) There is a significant relationship between emotional intelligence and spiritual intelligence on employee performance. (7) There is a significant relationship between job satisfaction on employee performance. (8) There is an indirect effect of emotional intelligence on the performance of employees through job satisfaction. (9) There is the indirect influence of spiritual intelligence on the performance of employees through job satisfaction. Keywords: emotional intelligence, spiritual intelligence, job satisfaction and employee performance


Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Rahmawati Hanny Y

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.


2019 ◽  
Vol 4 (1) ◽  
pp. 111-118
Author(s):  
Inda Lestari ◽  
Miguna Astuti ◽  
Hariyanto Ridwan

This research was conducted to analyze the effect of innovation orientation and entrepreneurship on the competitive advantage of culinary MSMEs in the Cilandak Barat area, South Jakarta. The population used for this study was 36 actors in the culinary field of SMEC. The sampling technique uses a saturated sampling method. The data analysis tool used is PLS 3.0. The results of this study indicate that the innovation variable has a significant influence on the culinary competitiveness of SMEC. And, entrepreneurial orientation has a significant influence on the culinary competitiveness of SMEC. The researcher suggests SMECs to pay attention to other factors that can influence competitive advantage. Keywords: Innovation, Entrepreneurship Orientation, Competitive Advantage


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