scholarly journals The Influence of the Management Intervention, Professional Experience and Work Experience in the Independence of the Supervisory Agency

2019 ◽  
Vol 1 (5) ◽  
Author(s):  
Putu Gede Wisnu Permana Kawisana ◽  
Putu Budi Anggiriawan ◽  
I Made Andika Pradnyana Wistawan
Keyword(s):  
Work Experience ◽  
Linear Regression Analysis ◽  
Supervisory Board ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Validity And Reliability ◽  
Management Intervention ◽  
Negative Effect ◽  
Board Variable

This study was conducted to explore the effect of the intervention of the LPD management, professional expertise, and work experience on the independence of the LPD internal supervisors. The purpose of this study is to obtain facts related to the extent of the role of LPD internal supervisors. If it is proven to have an effect on the LPD. The results of this study are expected to help the provincial government to develop a regulation that can improve the quality of the LPD supervisory board members themselves. This study uses 54 LPDs, with unhealthy LPD criteria, which scattered throughout the territory of Bali. Data collection techniques using a questionnaire distributed to the chairman and members of the internal supervisory as research respondents. Hypothesis testing uses Multiple Linear Regression analysis techniques, with a validity and reliability test preceded for research instruments that are suitable for use in this study. the results of this study explain that the Management Intervention Variable has a significant negative effect on the Independence of the Internal Supervisory Board, Professional Variables Have a significant positive effect on the Independence of the  supervisory board, Variable work experience has no significant effect on the independence of the internal  supervisory board.

scholarly journals PENGARUH PENDIDIKAN, JUMLAH JAM KERJA, UMUR TERHADAP UPAH TENAGA KERJA DISABILITAS DI SUMATERA BARAT

2019 ◽  
Vol 1 (3) ◽  
pp. 863
Author(s):  
Salwa Nabila Putri ◽  
Ariusni Ariusni
Keyword(s):  
Work Experience ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Least Square ◽  
Research Use ◽  
Ordinary Least Square ◽  
Negative Effect ◽  
Disabled Workers ◽  
Positive Effect ◽  
Research Show

This study aims to find out determine of wages for disabled workers in Sumatera Barat. This research use cross section with 481 samples. The variables used are wage for disabled workers,education, number of hours worked, age, work experience, type of work. This research’s methods used Ordinary Least Square (OLS) Multiple linear regression analysis. This research show education, number of work, work experience  had significanlly positive effect on wage for disabled workers in Sumatera Barat. Type of work has significanlly negative effect on wage for disabled worker, age had nonsignificanly positive effect on wage for disabled.

scholarly journals PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR

2020 ◽  
Vol 1 (2) ◽  
pp. 128-140
Author(s):  
I Putu Agus Atmaja Negara
Keyword(s):  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Financial Report ◽  
Management Intervention ◽  
Auditor Rotation ◽  
Management Interventions ◽  
Negative Effect

Financial report is an important media in communicating facts about company finances and as a basis for decision making. Many parties have an interest about the financial report of a company. Therefore a profession is needed that can guarantee that the financial report are free of fraud made by company management. This is where the auditor's role is needed. auditor independence is very important for public trust in financial reporting. This study aims to determine the effect of the influence of management intervention, pseudo auditor rotation and audit fees perception on auditor independence. The population in this study were all auditors in KAP throughout the Province of Bali. Samples were selected by purposive sampling method with the criteria that experienced auditors working at KAP at least one year, at least have done one audit assignment, and KAP is still active. The hypothesis was tested by multiple linear regression analysis. The results of this study indicate that management interventions and pseudo auditor rotation have a negative effect on auditor independence, while audit fees perception have a positive effect on auditor independence. This shows that the higher the audit fee, the auditor's independence will also increase.

scholarly journals Determinants of the Performance of Provincial Governments in Indonesia

2020 ◽  
Vol 10 (2) ◽  
pp. 171-178
Author(s):  
Luqman Hakim ◽  
Enda Nurhenti
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Reports ◽  
Audit Opinion ◽  
Negative Effect ◽  
Descriptive Statistical Analysis

The study was conducted to determine the determinants of provincial government performance in Indonesia. Research with a quantitative approach. The sampling method was purposive sampling with a research sample of 33. They are collecting data with the 2016 fiscal year financial reports at BPK RI. The research was conducted with descriptive statistical analysis and using multiple linear regression analysis. The results of this study indicate that the characteristics of the Regional Government and LHP BPK RI simultaneously / jointly affect the performance of Provincial Governments in Indonesia, but partially it is concluded that the variables of regional size, level of regional wealth, population, and BPK audit opinion have no significant effect on performance. Provincial Governments in Indonesia. Meanwhile, the BPK audit findings variable has a significant negative effect on provincial governments performance in Indonesia.

scholarly journals Effect of People, Process and Physical Evidence on Satisfaction of Sikh Pilgrims Visiting Pakistan: Moderating Role of Personal Perceived Risk of Terrorism

2019 ◽  
Vol 5 (3) ◽  
Author(s):  
Asia Umar Khan ◽  
Gohar Zaman ◽  
Qadar Bakhsh Baloch
Keyword(s):  
Perceived Risk ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moderating Effect ◽  
Physical Evidence ◽  
Negative Effect ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role

Purpose: The present study was intended to find out the impact of three important components of marketing mix for tourism i.e. People, Process and Physical Evidence on Satisfaction of Sikh Pilgrims visiting Pakistan and the moderating role of Personal Perceived Risk of Terrorism in the relationship between the aforementioned independent variables and Pilgrims Satisfaction. Design/Methodology/Approach: The present research is based on the philosophy of positivism and it is descriptive and deductive in approach. Data was collected from a sample of 357 Sikh Pilgrims. Multiple linear regression analysis was carried out to test the hypothesized effect of People, Process and Physical Evidence on satisfaction of Sikh Pilgrims and the moderating effect of Personal Perceived Risk of Terrorism. Findings: Findings of the study showed that Physical Evidence and People have a significant positive effect whereas Process has a significant negative effect on satisfaction of Sikh Pilgrims. Personal Perceived Risk of Terrorism was found to have an insignificant moderating effect on the relationship of Process, People and Physical Evidence with Satisfaction. Implications/Originality/Value: The study might help uplift the tourism sector of Pakistan and enhance the relationship between people of different religions of the region.

scholarly journals Pengaruh Work Family Conflict dan Stres Kerja terhadap Kinerja Karyawan pada PT. BPR Parthakencana Tohpati di Denpasar

Widya Amrita ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 51-64
Author(s):  
Ni Wayan Ayu Trisnawati ◽  
I Wayan Suartina ◽  
Ida Ayu Sasmita Dewi
Keyword(s):  
Work Stress ◽  
Family Conflict ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Validity And Reliability ◽  
Work Family Conflict ◽  
Negative Effect ◽  
Multiple Correlation Analysis ◽  
Work Family

Performance is the result obtained by an organization, both the organization is profit-oriented and nonprofit oriented which is generated during a period of time. The purpose of this study was to determine the effect of work-family conflict and work stress on employee performance at PT. BPR Partakencana Tohpati in Denpasar. This research was conducted at PT. BPR Partakencana Tohpati, having its address at Jalan Gatot Subroto Timur No 49 Denpasar, Kesiman Kertalangu Village, Kesiman District, Denpasar Regency, Bali Province. The number of respondents taken was 50 employees, the sampling method was saturated. The data analysis techniques used were validity and reliability tests, classical assumption tests, multiple correlation analysis, multiple linear regression analysis, determination, t-test, and f test. Based on the analysis, it was found that work-family conflict has a negative effect on employee performance, work stress has a positive and significant effect on employee performance, and simultaneously work-family conflict and work stress have a positive and significant effect on employee performance at PT. BPR Partakencana Tohpati in Denpasar.

scholarly journals Effect of intervention of management and audit fee on auditor independence

2019 ◽  
Vol 6 (4) ◽  
pp. 31-36 ◽  
Author(s):  
I Putu Agus Atmaja Negara ◽  
I Ketut Budiartha
Keyword(s):  
Linear Regression Analysis ◽  
Audit Fees ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Management Intervention ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province. The data analysis technique used is multiple linear regression analysis. The results found that Management intervention had a negative effect on Auditor Independence. This shows that the stronger the management intervention, the weaker the auditor's independence. Audit Fee has a positive effect on Auditor Independence. This shows that the higher the audit fee, the auditor's independence will also increase.

scholarly journals Pengaruh Love of Money, Machiavellian, Idealisme dan Religiusitas pada Persepsi Etis Mahasiswa Akuntansi

2019 ◽  
pp. 536
Author(s):  
Ida Ayu Gde Intan Kusumawathi Nikara ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Ethical Perception ◽  
Validity And Reliability ◽  
Ethical Perceptions ◽  
Study Program ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of love of money, machiavellian, idealism and religiosity on the ethical perceptions of accounting students. The population of this study was S1 students of the non-regular accounting study program class of 2015 Faculty of Economics, Udayana University, Bali, amounting to 148 people, the samples taken amounted to 108 people. Instrument testing is done by validity and reliability testing. Before data analysis, a data analysis prerequisite test was conducted which consisted of normality test, multicollinearity test, and heteroscedasticity test. Data analysis used to test hypotheses is by using multiple linear regression analysis techniques. The analysis shows that love of money has a negative effect on ethical perceptions, machiavellian has a negative effect on ethical perception, idealism has a positive effect on ethical perception and religiosity has a positive effect on ethical perception. Keywords: love of money, machiavellian, idealism, religiosity, ethical perception

scholarly journals PROVINCIAL CAPITAL EXPENDITURE AND THE FACTORS INFLUENCE THE BUDGET: BEFORE AND AFTER THE GOVERNOR ELECTION

2019 ◽  
Vol 2 (1) ◽  
pp. 9-20
Author(s):  
Rizal Yaya ◽  
Diah Savitri
Keyword(s):  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Local Revenue ◽  
Before And After ◽  
Negative Effect ◽  
Provincial Capital

This study aims to find out factors that have influence on capital expenditure in provincial government before and after the Governor election. It involved 32 provincial governments in Indonesia as the sample. The sampling technique was purposive sampling. The secondary data was obtained from the report of budget realization of provincial government in Indonesia. The methodology of analysis was multiple linear regression analysis. The result of this study shows that both local revenue and area size have positive effect on capital expenditure. Meanwhile, Special Allocation Fund has negative effect on capital expenditure. In overall, the independent variable explains 65.9% of the dependent variable, while the rests are influenced by other variables not analyzed in this study.

Adopsi Petani dalam Penggunaan Varietas Unggul Ubi Kayu Malaysia (Manihot Esculenta Crantz) di Kecamatan Sei Rampah, Kabupaten Serdang Bedagai, Provinsi Sumatera Utara

2021 ◽  
Vol 45 (2) ◽  
pp. 139
Author(s):  
Mukhlis Yahya ◽  
Ameilia Zuliyanti Siregar ◽  
Darman Beriman Zega
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Scale Model ◽  
Communication Media ◽  
Validity And Reliability ◽  
Manihot Esculenta Crantz ◽  
Farmer Adoption ◽  
Innovation Characteristics ◽  
Farmer Groups

<p align="justify"><em>This study aims to determine the adoption of farmers and the factors that influence the adoption of farmers in the use of superior varieties of Malaysian cassava. This study was conducted in Sei Rampah Sub-district, Serdang Bedagai Regency from March to May 2021. This location was chosen because it is a cassava-producing village. Determination of the sample using a random sample, ie all members of the population are assumed to have the same opportunity to be selected as the research sample. The data collection method used is observation, interviews and distributing questionnaires that have been tested for validity and reliability. To determine the level of adoption, a Likert scale model was used and to determine the factors that influence adoption, multiple linear regression analysis models were used. Based on the results of the study, it was found that the adoption rate of farmers in the use of superior varieties of Malaysian cassava in Sei Rampah Sub-district was very, simultaneously the variables of innovation characteristics (X1), communication media (X2), the role of extension workers (X3) and the role of farmer groups (X4) together -equally significant effect on farmer adoption in the use of Malaysia cassava varieties, while partially the factors that significantly influence are the characteristics of innovation (X1), communication media (X2) and the role of farmer groups (X4) while the non-significant influence is the role of extension worker (X3).</em></p>

PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

2019 ◽  
Vol 6 (2) ◽  
pp. 115-130
Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Regression Methods ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

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