scholarly journals Kemampuan Auditor Terhadap Kualitas Audit Inspektorat Provinsi Riau

2016 ◽  
Vol 2 (1) ◽  
pp. 46-54
Author(s):  
Ika Berty Apriliani

Abstract: This study aims to determine the effect of competence and due professional care on the quality of the audit results Internal Auditor at Inspectorate Riau Province (APIP). This study uses multiple regression analysis. The population in the study were all auditors in Riau Provincial Inspectorate totaling 52 people. The population is all auditors in Riau Province Inspectorate which totaled 52 people. While the number of samples using a sampling technique saturated / census sampling technique in which all members of the population used as a sample. The results showed that the statistically variable competence and due professional care have a significant effect on audit quality. The implications of this study emphasize the importance of the ability of auditors in each audit assignment. Keywords: Audit Quality, Competence, Due Professional Care

2018 ◽  
Vol 2 (2) ◽  
pp. 81-87
Author(s):  
R. Poppi Rustanti ◽  
Desty Alfianti

This study aims to identify the quality of service provided by the company, to identify the complaints handling done by the company and to analyze the effect of the service quality of the company on the complaints experienced by the customers of PDAM Tirta Pakuan Bogor City. The method used in this research is quantitative by means of survey research. This research was conducted at PDAM Tirta Pakuan Bogor City, precisely at No. Siliwangi Street. 121 Bogor 16142, West Java. The sampling technique used in this research is nonprobability sampling technique by purposive sampling. Determination of the number of samples by Gay and Diehl (1992) and Kerlinger and Lee (2000). Validity and reliability test was submitted to 30 respondents with Product Moment formula from Pearson and Alpha Cronbach. Quantitative data are presented in the form of frequency tables. The statistical test was performed with SPSS program version 20 with Rank Spearman's correlation test and statistical test of multiple regression analysis. Based on the results of research shows that the service quality of Tirta Pakuan PDAM Kota Bogor is good. This is seen from the results of the distribution of research data showing the attitude of some respondents agree with the services provided by looking at customer complaints data that can be overcome by the company. The results of multiple regression analysis showed that the overall of each of the indicator variables give effect of 19.6% to the level of complaints experienced by customers with the value of r count more than 0.361 with a confidence level of 5% and the value of cronbach alpha greater than 0, 60.


2021 ◽  
Vol 6 (1) ◽  
pp. 220
Author(s):  
Djafri Achmad ◽  
Yasir Arafat ◽  
Mulyadi Mulyadi

This study aimed to investigate: (1) the influence of principals’ managerial on the quality of education; (2) the influence of committee participation on the quality of education; and (3) the influence of the principals’ managerial and committee participation simultaneously on the quality of education. The data in this study were collected through distributing questionnaires to respondents. Them they were analyzed by using multiple regression analysis through t test, F test, and determination coefficient test. The population in this study were all teachers at Elementary Schools of Babat Supat District which consisted of 294 teachers. The sampling technique used in this study was probability sampling with a sample size of 75 people. The results of the study showed that: (1) principals’ managerial individually influences the quality of education at Elementary Schools of Babat Supat District; (2) participation of school committee individually influences the quality of education at Elementary Schools of Babat Supat District; (3) principals’ managerial and school committee participation simultaneously influence the quality of education at Elementary Schools of Babat Supat District.


2019 ◽  
Vol 14 (2) ◽  
pp. 65-79
Author(s):  
Pipit Fitri Rahayu ◽  
Crystha Armereo

The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu.


2019 ◽  
Vol 14 (2) ◽  
pp. 65
Author(s):  
Pipit Fitri Rahayu ◽  
Crystha Armereo

Abstract The purpose of this study are to determine the independence, accountability, time pressure and due professional care on the audit quality of the Inspektorat Musi Banyuasin in Sekayu. While the population used in this study were all auditors in the Inspectorate of Musi Banyuasin Sekayu to 67 people. The sample that used is 67 people using a census is all the populations sampled. Technique to analyze data are multiple regression analysis with SPSS 20 software tools. The results of the study partially indicate that: (1) independence has a negative effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (2) accountability has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, (3) time pressure has a positive effect and significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu, and (4) due professional care has a positive effect and not significant towords the audit qualitry of Inspectorate of Musi Banyuasin Sekayu. And the results of the simultaneous testing also show that independence, accountability, time pressure and due professional care have a positive and significant effect on the audit quality of Inspectorate Musi Banyuasin Sekayu. Keywords: Independence, Accountability, Time Pressure, Due Professional Care, and Audit Quality.


2018 ◽  
Vol 8 (1) ◽  
pp. 35
Author(s):  
Lisa Agustina ◽  
Sulardi Sulardi

This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Control Officers (P2UPD) in Inspectorate Klaten Regency. This research used quantitative approach to entire population which is 40 internal auditors. Sampling technique on this research using census with multiple regression analysis method. The result of this research proves that the competence influence both positive and significant to auditors’ performance, independence influence both positive and significant to auditors’ performance, and motivation influence both positive and significant to auditors’ performance. Therefore, local government should provide training in case for increasing competence, encourage auditor’s performance by increasing independence, and strengthen motivation so that the internal auditor can take the role and the function as well as possible so the achievement of local government objectives can be implemented accountably.Keywords: competence, independence, motivation, auditors’ performance


2017 ◽  
Vol 24 (2) ◽  
pp. 144-153
Author(s):  
Yunita Fitri Wahyuningtyas

This research is conducted upon the emergence of many companies producing the same product of the same kind and function. It leads to the urgency of proper and well planned marketing strategy. This research aims to investigate how far the influence of branding, product quality, and price toward consumer’s satisfaction in beverage franchise business. This research utilizes 5 likert scale questionnaire which is tested by using multiple regression analysis to reveal whether or not there is partial and simultaneous influence of branding, product quality, and price toward consumer’s satisfaction in beverage franchise business. Sampling method is accidental sampling technique, in which sample of particular population is taken based on the accessibility and availability of the sample during the sampling process. Sample used is 100 samples among consumers or customers of Mang Endy Milkshake. The result shows that branding, product quality, and price influence consumer’s satisfaction in beverage franchise business.


2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Jati Prastyo ◽  
Bambang Mursito ◽  
Istiqomah Istiqomah

The purpose of this study is to examine purchasing decisions through online applications (e-commerce) on an online motorcycle taxi-based delivery service. This study uses a quantitative approach, namely by collecting data from respondents using a questionnaire. The number of samples is 100 people, calculated using the Slovin formula for buyers for three months. The sampling technique uses purposive sampling on consumers who have bought Sapa Kopi products through the Grabfood application. In testing multiple regression analysis using SPSS version 21, the calculated F value of 64.530 (p> 3.09) and a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.017 (p


2019 ◽  
pp. 98-124
Author(s):  
Randi Swandaru

The purpose of this study is to examine the impact and the electronic service quality of the national zakat management information system (SIMBA) on the national zakat collection. This paper uses a multiple regression analysis in its explorative attempt to illustrate the impact of SIMBA implementation on the national zakat collection. It shows that SIMBA is positive and significantly impact the national zakat collection as well as the human development index that is used as a proxy for the human resource management quality of zakat institutions in the respective city. Nonetheless, the population is negative and significant to the zakat collection as endemic poverty and reluctance to pay zakat are indicated as the reasons. Moreover, this study has succeeded in adapting and conducting e-service quality survey to zakat information system realm. All the tests prove that the instrument in this study has a high degree of reliability and validity. The results show that some of the demographic factors significantly impact the perceived performance of SIMBA. Multiple regression analysis that is conducted in this study shows that e-service quality dimension is positive and significant towards SIMBA’ overall quality, perceived value, and loyalty intention. This study contributes to the zakat management system literature, especially in the impact of the national zakat information system, which is pivotal in enhancing zakat collection and poverty alleviation program funded by zakat.


Jurnal MD ◽  
2017 ◽  
Vol 3 (2) ◽  
pp. 141-160
Author(s):  
Cintami Farmawati

A da'i must have a good personality when entering the field of da'wah so as to move or spur the mad'u to arise awareness in performing charity and that the goal of da'wah can be achieved. This study aims to explain effect of da’i personality and da'wah bil-hal towards spiritual motivation of mad’u. Its population is all mad'u and da'i in Boarding School of Bahrul Ulum of Pemalang Regency. The sample in this study is 77 mad'u which is divided into 35 people (45,5%) women and 42 people (54,5%) men. As for the entire population of da'i is used as a sample, which is 4 da'i. Sampling technique used is nonprobability sampling. The measuring tools used are personality scale, bil-hal da'wah scale, and spiritual motivation scale in the form of Likert. The data analysis used is Multiple Regression Analysis at 0.05 significance level. The results showed that there was a significant effect of da’i personality and da’wah bil-hal towards spiritual motivation of mad’u. The variables that show the most dominant positive tendencies and significantly influence the spiritual motivation of mad'u are the personality of extraversion, openness to experience, agreeableness, religious, education, organization and social.


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