scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT

2016 ◽  
Vol 2 (1) ◽  
pp. 16-37
Author(s):  
Lia Dahlia ◽  
Ellyn Octavianty
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Financial Statements ◽  
Processing Method ◽  
Coefficient Of Determination ◽  
Significant Positive Effect ◽  
Positive Effect

Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quality in KAP in South Jakarta. Independence of the auditor in carrying out audits and significant positive effect on audit quality in KAP. While Professionalism auditor in carrying out audits and significant positive effect on audit quality in KAP.Keywords: competence, independency, professionalism, and quality audits.

scholarly journals PENGARUH STORE’S ATMOSPHERE DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN NICK COFFEE

2021 ◽  
Vol 9 (1) ◽  
pp. 1-14
Author(s):  
Ade Tiara Yulinda ◽  
Erwin Febriansyah ◽  
Fenti Sukma Riani
Keyword(s):  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Purchasing Decisions ◽  
F Test ◽  
Positive Effect

This study aims to determine the effect of store's atmosphere and product quality on purchasing decisions Nick Coffee Consumers in Bengkulu City. This research is a quantitative study with a sample of 100 respondents, using accidental sampling technique . Data collection techniques using observation and questionnaires. Data analysis techniques using classical assumption test, multiple linear regression, coefficient of determination (R2) and hypothesis testing. The results of this study can be seen from the multiple linear regression test with calculations are performed using SPSS, the comparison between  the  (n-k-1) = 100-2-1 = 97 (1.9826).) . From the results of hypothesis testing that Store's Atmosphere (X1) has a positive effect on purchasing decisions on Nick Coffee consumers in Bengkulu City , with T test results showing a significance value of 0,000 <0.050 and Product Quality (X2) has a positive effect on purchasing decisions on Nick Coffee City consumers Bengkulu , with the T test results showing a significance value of 0,000 <0.050 . Testing the hypothesis of the T test and F test shows that the Store's Atmosphere and Product Quality have a significant effect on purchasing decisions with a significance level <0.05. This means that Ho was refused Ha was accepted. In other words Store's Atmosphere and Product Quality have a significant effect both partially and jointly on purchasing decisions at Nick Coffee Bengkulu City . This is evidenced by the f test showing a significance value of 0.000 <0.05.

scholarly journals KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA (Studi Kasus : BNI, BRI, BTN, Bank Mandiri)

2019 ◽  
Vol 7 (1) ◽  
pp. 23-35
Author(s):  
Ahmad Soleh ◽  
Yun Fitriano
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test ◽  
Independent Variable ◽  
Positive Effect

This study aims to analyze the comparison of the financial performance of state-owned banks and provide empirical evidence of the effect of LDR, CAR, and NPL on ROA. This analysis uses an independent variable of liquidity and solvency. The independent variable is focused on CAR, LDR, NPL, while the dependent variable is profitability focused on ROA. The data used are secondary data derived from the annual financial statements of BNI, BRI, BTN, Bank Mandiri listed on the Indonesia Stock Exchange in the period 2008 to 2015. The method of testing data uses, classic assumption test, multiple linear regression, coefficient of determination (R2 ), by testing the hypothesis t test and F test. The results showed that the multiple linear regression equation Y = 1.145 + 0.023 X1 + 0.004 X2 - 0.281 X3. Partial test (t test) shows that the LDR ratio of government-owned banks has a positive and significant effect on ROA with a t count of 3.108 > t table 1.693 with a significant level of 0.0046 or 0.46%. CAR ratio has a positive effect and is not significant for ROA with a t count of 0.126 < t table 1.693 with a significant level of 0.9004 or 90.4%. The NPL ratio has a negative and not significant effect on ROA with a tcount of -4.594 < t table 1.693 with a significant level of 0.0001 or 0.01%. Simultaneous testing (F test) shows the ratio of LDR, CAR, and NPL has a positive and significant effect on ROA with a calculated F value of 26.414 > t table 2.93 with a significant level of 0.000 or 0.0%. The results of testing the coefficient of determination (R2) shows that the independent variables LDR, CAR, and NPL can explain the effect on the dependent variable ROA, which is equal to 0.863 or 86.3% while 13.7% is influenced by other variables not examined.

scholarly journals PENGARUH BRAND IMAGE, PERSEPSI HARGA DAN KUALITAS LAYANAN TERHADAP MINAT BELI ULANG PADA LAZADA

2021 ◽  
Vol 1 (1) ◽  
pp. 1-9
Author(s):  
Arini Nur Safitri
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Brand Image ◽  
Negative Influence ◽  
Coefficient Of Determination ◽  
Significant Positive Effect ◽  
Perceived Price ◽  
Positive Effect

This study aims to examine the effect of brand image, perceived price, and service quality on repurchasing interest in lazada. Respondents in this study were Lazada users in the students of the Faculty of Economics, Sarjanawiyata Tamansiswa University in Yogyakarta. The analysis instruments in this study were data quality test, classical assumption, multiple linear regression, t test, F test, and coefficient of determination. This study shows that brand image has a positive and significant influence on repurchase interest, and service quality has a significant positive effect on repurchase interest. Other results from this study indicate that the perception of prices has a negative influence on repurchasing interest.

scholarly journals ANALISIS TINGKAT PENDAPATAN PETANI GARAM KAWASAN PESISIR DI KABUPATEN REMBANG

2019 ◽  
Vol 3 (3) ◽  
pp. 341-352
Author(s):  
Aisyah Mirandi ◽  
Ida Nuraini ◽  
M.Sri Wahyudi Suliswanto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Statistical Test ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Significant Positive Effect ◽  
Working Capital ◽  
Land Area ◽  
Positive Effect

This study to analyzing the effect of variable land area, labor, working capital and selling prices on the income level of salt farmers in Rembang Regency. In this study using primary data through the distribution of questionnaires and direct interviews with 45 respondents of salt farmers as owners in Rembang Regency, with a list of questions prepared. The analytical method used is multiple linear regression, hypothesis testing: T statistical test, F statistical test and coefficient of determination. The results of this study indicate that the variable area of land, labor , working capital and selling prices has a significant positive effect on the income of salt farmers.

scholarly journals PENGARUH BRAND IMAGE, PERSEPSI HARGA DAN KUALITAS LAYANAN TERHADAP MINAT BELI ULANG PADA LAZADA

2021 ◽  
pp. 1-9
Author(s):  
Arini Nur Safitri
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Brand Image ◽  
Negative Influence ◽  
Coefficient Of Determination ◽  
Significant Positive Effect ◽  
Perceived Price ◽  
Positive Effect

This study aims to examine the effect of brand image, perceived price, and service quality on repurchasing interest in lazada. Respondents in this study were Lazada users in the students of the Faculty of Economics, Sarjanawiyata Tamansiswa University in Yogyakarta. The analysis instruments in this study were data quality test, classical assumption, multiple linear regression, t test, F test, and coefficient of determination. This study shows that brand image has a positive and significant influence on repurchase interest, and service quality has a significant positive effect on repurchase interest. Other results from this study indicate that the perception of prices has a negative influence on repurchasing interest.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

2019 ◽  
Vol 5 (1) ◽  
pp. 50-63
Author(s):  
Heru Heryanto ◽  
Nur Laela ◽  
Riana R Dewi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Positive Influence ◽  
T Test ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Test Analysis ◽  
Analysis Technique

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit

scholarly journals PENGARUH KUALITAS LAYANAN DAN KEPERCAYAAN TERHADAP KEPUASAN NASABAH DALAM MENGGUNAKAN BRI MOBILE (BRIMO)

account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Asri Mandiri ◽  
Efri Yanto ◽  
Elisabeth Metekohy
Keyword(s):  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Mobile Banking ◽  
Significant Positive Effect ◽  
Simultaneous Test ◽  
Analysis Technique ◽  
Customer Trust ◽  
Positive Effect

ABSTRACT  This research aims to analyze the effect of service quality and trust on customer satisfaction in using BRIMobile (BRImo) partially and simultaneously. The sample in this research consisted of 100 customers of Bank Rakyat Indonesia. The analysis technique used is multiple linear regression with analysis tools, namely SPSS Version 26.0. The results of this research partially indicate that service quality and customer trust have a significant positive effect on customer satisfaction in using BRI Mobile (BRImo). Based on the results of the simultaneous test, it was found that service quality and customer trust had a significant positive effect on customer satisfaction in using BRI Mobile (BRImo).   Keywords: Service Quality, Customer Trust, Mobile Banking, BRI, Customer Satisfaction ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan dan kepercayaan terhadap kepuasan nasabah dalam menggunakan BRI Mobile (BRImo) secara parsial dan simultan. Sampel dalam penelitian ini terdiri dari 100 nasabah Bank Rakyat Indonesia. Teknik analisis yang digunakan adalah regresi linear berganda dengan alat bantu analisis yaitu SPSS Versi 26.0. Hasil penelitian ini secara parsial menunjukkan bahwa kualitas layanan dan kepercayaan berpengaruh positif signifikan terhadap kepuasan nasabah dalam menggunakan BRI Mobile (BRImo). Berdasarkan hasil uji simultan, ditemukan bahwa kualitas layanan dan kepercayaan berpengaruh positif signifikan terhadap kepuasan nasabah dalam menggunakan BRI Mobile (BRImo).   Kata kunci: Kualitas layanan, Kepercayaan, Mobile Banking, BRI, Kepuasan Nasabah

scholarly journals WORKING CAPITAL TURNOVER, OPERATIONAL COST RATIO, AND INVENTORY TURNOVER ON COMPANY PERFORMANCE

2020 ◽  
Vol 4 (1) ◽  
pp. 42-49
Author(s):  
Ajeng Eka Pratama ◽  
Muhaimin Dimyati ◽  
Yanna Eka Pratiwi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Statements ◽  
Operating Costs ◽  
Coefficient Of Determination ◽  
Cost Ratio ◽  
Company Performance ◽  
Operational Cost ◽  
Working Capital ◽  
Inventory Turnover

This study aims to determine the effect of working capital turnover, operational cost ratio, inventory turnover on the performance of UD. Firmansyah. The data used are the financial statements for the period 2015-2018. The data obtained were analyzed using multiple linear regression. The number of samples used was 48 samples. Partially the results show that working capital turnover and inventory turnover do not have a significant effect on company performance, while the ratio of operating costs has a significant effect on company performance. Meanwhile, simultaneously the research shows that working capital turnover, operational cost ratio, and inventory turnover have a significant effect on company performance. The coefficient of determination in this study is 0.165, which means that 16.5% of the company's performance can be explained by working capital turnover, operational cost ratio, and inventory turnover variables. At the same time, the remaining 83.5% is explained by other factors not included in this study.

scholarly journals PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITASNYA TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAHAN KABUPATEN KEPULAUAN TALAUD

2013 ◽  
Vol 2 (1) ◽  
pp. 27
Author(s):  
Dedy Aries Poae ◽  
David P. E Saerang
Keyword(s):  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Test Validity ◽  
Financial Statements ◽  
T Test ◽  
Financial Statement ◽  
F Test ◽  
Transparency And Accountability

At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government Accounting Standards neighbor besides achieving good governance is also the answer to anticipation the financial reporting guidelines that can be generally accepted.The research was conducted at the head and the staff involved in the process of financial management in the Government District Talaud Islands. This study aimed to determine the effect of financial statement presentation and accessibility to transparency and accountability in government financial management goverment Talaud Islands.Data analysis method used is the method of multiple linear regression, descriptive statistics test, test validity and reliability testing, test assumptions of classical, hypothesis testing  ( F test and t test ) , the coefficient of determination  ( R ² ) . To complete the overall data analysis used SPSS 20.0 software.The results show the financial statement presentation and accessibility significantly affect the transparency and accountability of financial management. It can be seen from the equation Y = 5,425 + + 0.579X1 0.094X2. Of multiple linear regression equation shows that the financial statement presentation and accessibility positive effect on transparency and accountability in the management of the financial statements. The correlation coefficient  ( R )  obtained for 65.3% and the coeffi cient of determination  ( R ² )  of 42.7% and the remaining 57.3% or other variables not examined in this study. Results of hypothesis testing  ( F test )  showed a significance value of 0.000 at the significant level α = 0.05 level test results mean F states H0 rejected Ha accepted. And  ( t test )  showed for the variable X1  ( Regions Financial Statements )  significant value for 0000 with a significant level of α = 0.05 then H0 is rejected means-Ha is accepted, it means the area of financial statement presentation variables significantly affect the transparency and accountability of financial management. For the variable X2  ( Aksesibilitan Regional Financial Statements )  significant value of 0.526 with a significant level of α = 0.05 then H0 is accepted means Ha rejected, meaning that the variable with Regional Financial Statements do not significantly affect the Transparency and Accountability of Financial Management.

scholarly journals The Effect Of Non Performance Loan (Npl) And Loan Deposit Ratio (Ldr) On Return On Asset (Roa) In Pt. Bank Rakyat Indonesia (Persero), Tbk

2021 ◽  
Vol 2 (1) ◽  
pp. 83-96
Author(s):  
Agung Rahmat Ilahi ◽  
Karona Cahya Susena ◽  
Wagini Wagini
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Regression Coefficient ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Linear Regression Equation ◽  
Linear Regression Coefficient ◽  
Return On Assets ◽  
Collection Method ◽  
Regression Test

The purpose of this study was to determine the effect of Non Performance Loans (NPL) and Loan Deposit Ratio (LDR) on Return on Assets (ROA) at PT. Bank Rakyat Indonesia (Persero), Tbk. The sample in this study is the financial statements at PT. Bank Rakyat Indonesia (Persero), Tbk for the period 2010 to 2019 The data collection method uses the documentation method. The data analysis used is multiple linear regression, coefficient From the calculation of the multiple linear regression equation, it can be seen  that the results of the regression test: Y = 14.944– 1.072 X1 - 0.099X2. The coefficient of determination obtained is 0.846. This means that X1 (Non Performance Loan (NPL)) and X2 (Loan Deposit Ratio (LDR)) have an effect on Return on Assets (ROA) (Y) by 84.6% while the rest (100% - 84.6% = 15.4%) is influenced by other variables not examined in this study. The results of the t test show that there is a significant effect between NPL and LDR on Return on Assets (ROA) (Y) at PT. Bank Rakyat Indonesia (Persero), Tbk partially or separately The results of the F test show that there is a significant influence between NPL and LDR on Return on Assets (ROA) (Y) at PT. Bank Rakyat Indonesia (Persero), Tbk simultaneously or collectively.of determination and hypothesis testing.

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