scholarly journals IMPLEMENTASI AUDIT BERBASIS RESIKO DAN DUE PROFESIONAL CARE YANG DIMILIKI AUDITOR BERDAMPAK PADA KUALITAS AUDIT

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Surtikanti SE.,M.Si ◽  
Dean Subhan Saleh
Keyword(s):  
Work Experience ◽  
Latent Variables ◽  
Quantitative Approach ◽  
Test Statistic ◽  
Financial Report ◽  
Verification Method ◽  
Professional Care ◽  
Descriptive Method

ABSTRACT Due professional care and work experience are the most important to be have by auditor. The auditor must have due professional care and work experience to produce a good financial report. If auditor have a good due professional care and work experience, then the quality of audit will be good. Due professional care and work experience will affect the quality of audit. But in fact, the quality of audit produced bay auditor is not good enough. The purpose of this research is the effect of due professional care and work experienceto quality of audit survey on KAP existing in Bandung. The method used in this research is descriptive method, verification with quantitative approach. Descriptive method used to determine due professional care and work experience to quality of audit. The test statistic used is the calculation of validity and relibility testing using software SPSS 18.0 for windows. For verification method using SEM PLS, evaluation results outer model by value loading factor and discrimination validity. All the indicators used in this research is valid and able to measure latent variables. The result from this research indicate that due professional care has a significant impact on the quality of audit that if due professional care great then the resulting quality of audit would be great, while work experience has a significant impact on the quality of audit that if work experience is good then the quality of audit would be good.   Keywords : Due Professional Care, Risk Audit, and Quality of Audit

scholarly journals The Influence of Auditor Professionalism and Auditor's Competency on Audit Quality

2020 ◽  
Vol 4 (3) ◽  
pp. 460-464
Author(s):  
Widyanah Widyanah
Keyword(s):  
Data Collection ◽  
Direct Observation ◽  
Internal Control ◽  
Audit Quality ◽  
Control Unit ◽  
Quantitative Approach ◽  
Primary Data ◽  
Savings And Loans ◽  
Verification Method ◽  
Descriptive Method

This research was carried out on Nasari Savings and Loans (KSP). The main objective of this research is to find out the influence of professionalism and auditor competence on audit quality on KSP Nasari. The method used in this research is descriptive method and verification method using a quantitative approach. The data used in this study is primary data. Data collection is done by direct observation, interviews, questionnaires and literature which is done by reading and studying books related to the problem. The population used for this study was 40 people, they consisted of Internal Control Unit (SPI) on KSP Nasari. The results of this study are professionalism and auditor competence positively and significantly affect audit quality.           

scholarly journals DISCRIMINATION, TAX CONSCIOUSNESS, AND SERVICE QUALITY TOWARDS PERCEPTION OF TAX EMBEZZLEMENT

2019 ◽  
Vol 7 (1) ◽  
pp. 95-102
Author(s):  
Indriyani Astuti Nurachman ◽  
Catur Martian Fajar ◽  
Adi Suparwo
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Quantitative Approach ◽  
Primary Data ◽  
Tax Administration ◽  
Verification Method ◽  
Quality Perceptions ◽  
Data Source ◽  
Tax Fraud

Tax fraud is a problem that often occurs in all parts of tax administration, one of which is tax evasion. As a result, the perception of taxpayers is reluctant to pay taxes. This is seen from the low awareness of taxpayers in the Bandung KPP Intermediate. The purpose of this study was to determine the effect of discrimination, awareness of taxpayers and the quality of tax services on the perception of tax evasion. This research uses descriptive verification method with a quantitative approach. The data source used is primary data as a result of distributing questionnaires to taxpayers as many as 100 respondents. Based on the results of the study showed that partially discrimination and awareness of taxpayers have no significant effect on the perception of tax evasion. But the quality of tax services has a significant effect on the perception of tax evasion. Simultaneously discrimination, awareness of taxpayers and the quality of tax services have a significant effect on the perception of tax evasion. The quality of tax services has the most influence on the perception of tax evasion with indicators of accuracy of information. From the results of the research, it is expected that tax officials are always swift and willing to provide clear and understandable information by taxpayers, so that taxpayers feel satisfied with the services provided because it can reduce tax evasion at the Intermediate Tax Office in Bandung. Keywords: Discrimination, taxpayer awareness, tax service quality, perceptions of tax evasion

PENGARUH KUALITAS PELAYANAN TELLER TERHADAP LOYALITAS NASABAH TABUNGAN IB HASANAH DI BNI SYARIAH KANTOR KAS JATINANGOR

2018 ◽  
Vol 1 (2) ◽  
pp. 1-11
Author(s):  
Anisa Wulan Sari ◽  
Nur’aeni Nur’aeni
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Customer Loyalty ◽  
Quantitative Approach ◽  
Coefficient Of Determination ◽  
Saving Account ◽  
Descriptive Method ◽  
Correlation Level

The purpose of this research is to know whether there is influence of teller service quality on customer loyalty of iB hasanah savings in BNI Syariah Jatinangor Cash Office. The research used descriptive method with quantitative approach. The main source of research is questionnaires distributed to 46 respondents. Data is processed with the help of IBM SPSS Statistic 23.The result of research shows that the correlation level of influence of teller service quality on customer loyalty of iB hasanah saving account is 0,326 and is in low category. The result of the calculation of Test Z, known that Zhitung> Ztabel or 2.184> 1.64. This means that H0 is rejected and H1 is accepted, meaning there is influence between teller service quality to customer loyalty saving iB hasanah in BNI Syariah Jatinangor Cash Office. The coefficient of determination obtained is 0.106 or 10.6%, it means that in general the quality of service contributes influence of 10.6% to customer loyalty. While the rest as much as 89.4% influenced by other factors such as promotion mix, price and so forth.This research reveals that customers expect not to wait long to get teller service so it is suggested if under certain conditions (crowded atmosphere) teller more than one person. There is further research to know other factors that influence customer loyalty besides quality of service of teller like promotion mix, price and others in order to know other factor which more influence customer loyalty.

scholarly journals PREDIKSI KEBANGKRUTAN DENGAN METODE ALTMAN Z-SCORE, SPRINGATE DAN ZMIJEWSKI PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA (BEI)

2018 ◽  
Vol 10 (1) ◽  
pp. 8-15
Author(s):  
Anggita Prameswari ◽  
Irni Yunita ◽  
Muhammad Azhari
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Z Score ◽  
Probability Sampling ◽  
Financial Report ◽  
Purposive Sampling ◽  
Time Period ◽  
Descriptive Method

This research aimed to understand how to use of the Altman Z-Score, Springate, and Zmijewski methods, to predict bankruptcy and help to analyze companies that have been delisted from Indonesian Stock Exchange in time period of 2011–2015. This research used descriptive method with quantitative approach. The population used in this research are companies that have been delisted in time period of 2011-2015, using the financial report from three years before the companies delisting from Indonesian Stock Exchange. Non-probability sampling with purposive sampling technique were used, with nine companies that have been delisted from Indonesian Stock Exchange. The result showed that there are different prediction from each methods. Most delisting companies are predicted to bankrupt at least one of the methods.

scholarly journals Pengaruh Rasio Aktivitas dan Rasio Leverage Terhadap Financial Distress (Studi Kasus pada Perusahaan Sub Sektor Tekstil dan Garment yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015)

2018 ◽  
Vol 10 (2) ◽  
Author(s):  
Adeh Ratna Komala
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Activity Ratio ◽  
Stock Exchange ◽  
Test Statistic ◽  
Unit Of Analysis ◽  
Leverage Ratio ◽  
Financial Report ◽  
Influence Activity ◽  
Descriptive Method

This research was conducted in companies textile and garment sub sector listed on Indonesian Stock Exchange in the period 2011-2015. The phenomenon that occurs is in some companies textile and garment sub sector has experienced financial distress when the company has a activity ratio and leverage ratio are good. This research was purpose to find out how much influence activity ratio and leverage ratio effect to financial distress.The method used in this research is descriptive method verification with quantitative approach. The sampling method in this study using nonprobability sampling with purposive sampling approach. The unit of analysis in this research is 45 the company's annual financial report taken in 2011 - 2015. The data were analyzed using multiple linear regression. Testing the hypothesis in this study using the statistical t-test statistic with SPSS 16.0 for Windows.Results from this study showed that the activity ratio significantly influence to financial distress in companies textile and garment sub sector listed on Indonesian Stock Exchange. As well as the results of this study also showed that leverage ratio significantly influence financial distress in textile and garment sub sector listed on Indonesian Stock Exchange. Keywords: activity ratio, leverage ratio, financial distress.

scholarly journals The Evaluation of Foreman Competency Suitability on Consumer Complaints

2018 ◽  
Vol 20 (2) ◽  
pp. 117-122
Author(s):  
Yaffi Arrizki Kusumanugraha
Keyword(s):  
Construction Industry ◽  
Work Experience ◽  
Training Programs ◽  
Skill Assessment ◽  
Housing Construction ◽  
Consumer Complaints ◽  
Consumer Complaint ◽  
The World ◽  
Descriptive Method

Abstract. The construction industry is one of the most developed industries around the world. Similar to the housing construction industry, consumers who buy a house on the developers sometimes have a complaint about the units they buy. Because of the consumer complaints, the developers expend more money to use the services of foreman complaints. Quality of foreman complains determines the result of consumer complaint work. Elements of competence that affect the performance of the foreman complain were analyzed using SPSS and descriptive percentage. Descriptive method of percentage of frequency calculated in percent. The elements analyzed are the skills competence, the work experience competence, the discipline competence and the wage competency. The results of the research showed that the elements that affected the foreman complaints are the skills competence 88.56%, the work experience competence 85.56%, the skills competence 88.56% the discipline competence 89.07% and the wage competency 89.73%. The strategies that must be implemented to improve the performance of the foreman complain are to supervise the continues improvement of the team owner, and also repeat orders according to the portion (the foreman capacity), selecting the workman or labor that will be used by the foreman to do a job and also make a skill assessment from the foreman and his team, conducting training programs for the foreman and the craftsman can also be a strategy to improve the performance of the foreman complain.

scholarly journals PENGARUH TOTAL ASSETS TURNOVER DAN RETURN ON ASSETS TERHADAP PERTUMBUHAN LABA

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Arni Purwanti ◽  
Intan Puspitasari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Regression Testing ◽  
Test Statistic ◽  
Return On Assets ◽  
Unit Of Analysis ◽  
Financial Report ◽  
Food And Beverage ◽  
Descriptive Method ◽  
Profit Growth

ABSTRACT The research was purpose to find out how much influence total assets turnover on profit growth and how much influence return on assets on profit growth in sub sector food and beverage company listed on the Indonesia Stock Exchange. The research was purpose to find out how much influence total assets turnover and return on assets effect on profit growth. The method used in this research is descriptive method verification with quantitative approach. The sampling method in this study using nonprobability sampling with purposive sampling approach. The unit of analysis in this research is the company's annual financial report taken in 2011-2015. The data were analyzed using multiple linear regression. Testing the hypothesis in this study using the statistical t-test statistic with SPSS 20.0 for Windows. Results from this study showed that total assets turnover and return on assets effect on profit growth in sub sector food and beverage company listed in Indonesia Stock Exchange. The results of this study also showed that total assets turnover and return on assets influence profit growth in sub sector food and beverage company listed in Indonesia Stock Exchange. Keywords : Total Assets Turnover, Return On Assets, Profit Growth

ANALISIS PENGARUH KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BANDUNG CICADAS

2017 ◽  
Vol 7 (2) ◽  
Author(s):  
Angky Febriansyah
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Hypothesis Test ◽  
Statistical Tests ◽  
Compliance Rate ◽  
Coefficient Of Determination ◽  
Test Statistic ◽  
Level Of Knowledge ◽  
Descriptive Method

Quality of service and knowledge of taxation is one of the factors that mayaffect taxpayer compliance, So expect good service quality and level of knowledge isalso good for the taxpayer compliance rate is increasing. The purpose of this study todetermine the effect of service quality and knowledge of taxation on individual taxpayercompliance in the tax office Cicadas Pratama Bandung.The method used in this research is descriptive method and verifikatif,Descriptive method used to determine the variable description quality of service andtaxation knowledge variables and variable individual taxpayer compliance whileverifikatif to determine the correlation between service quality and compliance of anindividual taxpayer and the correlation of knowledge of taxation and individual taxpayercompliance. To determine the effect of service quality and knowledge of taxation onindividual taxpayer compliance used statistical tests.  The test statistic used is thecalculation of Person Product Moment correlation, coefficient of determination,hypothesis test using the software SPSS 15.0 for windows.The results of this study indicate that the quality of service and knowledge oftaxation have a significant effect in improving taxpayer compliance in individual taxoffice Pratama Bandung Cicadas. There is a correlations between service quality andknowledge of taxation with an individual taxpayer compliance in the tax office PratamaBandung Cicadas that is equal to 49.6%.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS HASIL AUDIT PADA KANTOR AKUNTAN PUBLIK DI SUMATERA

2011 ◽  
Author(s):  
Fikri Ghani ◽  
Ethika Ethika
Keyword(s):  
Work Experience ◽  
Quality Audit ◽  
Audit Result ◽  
Professional Care ◽  
Public Accountant

The purpose of this research is to test the factors that influence quality audit. The sample of this research is auditors who work in public accountant office of Sumatera. The data were collected by sending 136 questioner, but only 72 questioner were back. There are two hypothesis that can be accepted and five were rejected from seven hypothesis tested. The accepted hypothesis are the significant influential integrity to the quality of audit result and significant influential knowledge to the quality of audit result. Meanwhile the rejected hypothesis are the inexistence of significant influential between the independence and the result audit, the inexistence of work experience influence to the audit result, the inexistence of due professional care influence to the audit result, in existence of objectivity influence to the audit result and inexistence of competence influence to the audit result.

scholarly journals PENGARUH PEMBELAJARAN PENDIDIKAN KEWARGANEGARAAN DALAM MEMBINA MELEK POLITIK SISWA SMA NEGERI 2 PURWOKERTO

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Elly Hasan Sadeli
Keyword(s):  
Civic Education ◽  
Research Method ◽  
Quantitative Approach ◽  
Learning Methods ◽  
Civic Learning ◽  
Survey Technique ◽  
Political Literacy ◽  
Democratic Learning ◽  
Descriptive Method

This research generally aimed to describe the effects of civic learning in nurturing students’ political literacy, and specifically aimed to examine and discover the effects of civic components application that consisted of civic learning and competences toward the level of students’ political literacy. The process of this research was conducted through quantitative approach. The research method used descriptive method of survey technique. From this research results, it could be generally concluded that: First, civic learning through various democratic learning methods that strengthened the effects of civic education in nurturing students’ political literacy. Second, the better quality of students’ civic competences the higher level of students’ political literacy. Third, an effective and meaningful civic competences was directly able to improve students’ political literacy.Key words: civic education and political literacy.

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