scholarly journals PENGARUH SKEPTISME, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu)

2019 ◽  
Vol 7 (3) ◽  
pp. 35-52
Author(s):  
Wiwien Maryani ◽  
Fitrawati Ilyas
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Self Efficacy ◽  
Sampling Method ◽  
Positive Influence ◽  
Primary Data ◽  
Purposive Sampling ◽  
Audit Judgment

This study aimed to examine the effect of skepticism, the experience of auditors, and self-efficacy on audit judgment. This research used primary data obtained by distributing questionnaires to the auditors who worked at BPKP Bengkulu province. The sample was selected using a purposive sampling method. 60 questionnaires were distributed to respondents (sample), but only 52 questionnaires that can be analyzed or processed. The study used Multiple Regression Analysis. The results showed that skepticism, the experience of auditors and self-efficacy has a positive influence on audit judgment. The results of this study are expected to be taken into consideration for the representative offices Financial and Development Supervisory Agency (BPKP) Bengkulu Province to give more attention about the importance of skepticism, the experience of auditors and self-efficacy affecting the audit judgment.Keywords: Skepticism, experience of auditor, self efficacy, and audit judgment.

scholarly journals The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province

2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
And Performance ◽  
And Training

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.

scholarly journals Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Pengalaman Audit Terhadap Audit Judgement

2020 ◽  
Vol 2 (4) ◽  
pp. 3755-3770
Author(s):  
Pinta Yunanico Pramuditha ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sample Selection ◽  
Purposive Sampling ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment

scholarly journals THE EFFECT OF PROFITABILITY, SOLVABILITY AND COMPANY SIZE ON THE COMPANY VALUE

2019 ◽  
Vol 5 (2) ◽  
pp. 215
Author(s):  
Taufan Taufan ◽  
Agung Rizki ◽  
Muhammad Arief Budianto
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Positive Influence ◽  
Company Size ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Company Value

<p><em>This study aims to determine the effect of Profitability, Solvability, and Company Size on Company Values on LQ-45 companies for the period 2015-2017. As many as 99 companies registered in the LQ-45 index were sampled. This study chooses the purposive sampling method to obtain the data.  This study uses multiple regression analysis techniques to reach the inferred results.</em><em>The results of this study show that profitability and company size have positive influence on company value; solvency does not have an influence son company value.</em></p>

Penyerapan Tenaga Kerja Pada Industri Kecil Di Kota Ambon

2014 ◽  
Vol 5 (1) ◽  
pp. 483-490
Author(s):  
Esy Delia Lewaherilla
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Primary Data ◽  
Wage Level ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Small Industries

   This study aims to find out the influence of work capital, wage level, type of industry, and the interaction between business capital and type of business on labor employment in small industries in Ambon city.       The research used primary data obtained from a survey conducted from May to June 2013. The population included the industries of garment, food and handycraft. The samples were 139 respondents selected by using the purposive sampling method.       The data were analysed by using multiple regression analysis method. The results reveal that : (1) business capital has a positive and significant influence on labour employment, either directly or indirectly through production; (2) Wage level directly has negtive and significant influence on labour employment; but indirectly, wage level has positive and significant influence throught production.  

scholarly journals Determinan Pengungkapan Aset Biologis (Studi Empiris pada Perusahaan Agriculture yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 230
Author(s):  
Viona Azzahra ◽  
Elvira Luthan ◽  
Amy Fontanella
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Audit Committee ◽  
Sampling Method ◽  
Agricultural Sector ◽  
Stock Exchange ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Final Sample

Disclosure of biological assets in agricultural companies has been ratified in 2018, which is about PSAK 69. This standard requires agricultural sector companies to provide disclosures about their biological assets. Several studies have been carried out by previous studies. However, studies in Indonesia are still limited. Therefore, there is a desire to investigate this phenomenon. The purpose of this study is to examine the influence of what factors influence the disclosure of biological assets. The population in this study are all agricultural companies listed on the Indonesia Stock Exchange for 2015-2018. The final sample in this study were 50 companies obtained using the purposive sampling method. Data were analyzed using multiple regression analysis. The results of this study indicate that the intensity of biological assets, Public Ownership, Audit Committee Meetings have a positive influence on the disclosure of biological assets.

scholarly journals Pengaruh Segmentasi Pasar dan Positioning Terhadap Keputusan Pembelian Simcard Axis di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 822
Author(s):  
Gita Remeo Nensi ◽  
Rose Rahmidani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Market Segmentation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Technique

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard  Axis in Padang city.  Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

scholarly journals PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY

2018 ◽  
Vol 4 (2) ◽  
pp. 168
Author(s):  
Felia Nawang Wulan ◽  
Arif Sapta Yuniarto
Keyword(s):  
Regression Analysis ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Processing Methods ◽  
Purposive Sampling ◽  
Data Processing Methods

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.

scholarly journals The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels

2019 ◽  
Vol 4 (2) ◽  
pp. 234-240
Author(s):  
Ely Kartikaningdyah ◽  
R. Qinanti Nuzurawan
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Questionnaire Data ◽  
Purposive Sampling

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.

Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi.

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Feny Widyawati ◽  
Sukhemi Sukhemi
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Moral Development ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Dysfunctional Behavior ◽  
And Gender ◽  
Positive Effect

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.

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