PENGARUH STRUKTUR AUDIT, PEMAHAMAN GOOD GOVERNANCE DAN PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA AUDITOR (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Pusat)

Wahana ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 66-76
Author(s):  
Wiwik Pratiwi ◽  
Nia Aziza Misqih

This study aims to determine the effect of audit structure, understanding of good governance and application of information technology to auditor performance. The population in this study is all auditors working in Public Accounting Firm (KAP) located in Central Jakarta. The sampling technique used is nonprobability sampling technique. The author conducted a sample at 24 Public Accounting Firm registered in Central Jakarta. Data analysis technique begins with descriptive statistical test, followed by data quality test consisting of validity and reliability test, normality data test, classical assumption test consist of regression normality test, multicollinearity test, heterokedastisity test, regression linearity test. Hypothesis test using t test, f test and coefficient of determination.  The results of this study indicate that the audit structure, the understanding of good governance and the application of information technology has a significant influence on the performance of auditors. Audit structure, understanding of good governance and application of information technology together have a significant influence on auditor performance. Keywords: Auditor performance, audit structure, good governance and application of            information technology.

Wahana ◽  
2019 ◽  
Vol 21 (2) ◽  
pp. 66-76
Author(s):  
Wiwik Pratiwi ◽  
Nia Aziza Misqih

This study aims to determine the effect of audit structure, understanding of good governance and application of information technology to auditor performance. The population in this study is all auditors working in Public Accounting Firm (KAP) located in Central Jakarta. The sampling technique used is nonprobability sampling technique. The author conducted a sample at 24 Public Accounting Firm registered in Central Jakarta. Data analysis technique begins with descriptive statistical test, followed by data quality test consisting of validity and reliability test, normality data test, classical assumption test consist of regression normality test, multicollinearity test, heterokedastisity test, regression linearity test. Hypothesis test using t test, f test and coefficient of determination.  The results of this study indicate that the audit structure, the understanding of good governance and the application of information technology has a significant influence on the performance of auditors. Audit structure, understanding of good governance and application of information technology together have a significant influence on auditor performance. Keywords: Auditor performance, audit structure, good governance and application of            information technology.


2017 ◽  
Vol 5 (3) ◽  
Author(s):  
Nuridin, SE., MM.

The purpose of this study is to know how the influence of organizational culture and motivation on the performance of employees of PT. Anugrah Argon Medica Jakarta. The research method used is Explanatory Analysis approach that explains the causalistic relationship between variables. Sampling technique using random sampling samples. Data analysis technique used is quantitative statistical method by looking for validity and reliability test data, correlation, regression, coefficient of determination and hypothesis test. The results of this study found that the relationship and significant influence between organizational culture variables and motivation on employee performance PT Anugrah Argon Medica Jakarta between variables with F test, where F arithmetic is bigger than F table (139,574> 3,150), Conclusion: There is significant influence which can be explained with result obtained from R square is 0,823 meaning that variable of organizational culture and motivation contributed 82.3% to employee performance variable PT. Anugrah Argon Medica Jakarta, while the rest of 17.3% donated another variable that is not researched.


Media Ekonomi ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 38
Author(s):  
Nuggraha Prassetyo ◽  
Rissa Hanny

The purpose of this study was to determine how much influence the product display and promotion partially on consumer purchasing decisions on books published by Mizan at Gunung Agung BSD Tangerang bookstore and to find out how much influence the product displays and promotions simultaneously on consumer purchasing decisions on books published by Mizan at the Gunung Agung BSD Tangerang bookstore. This research is causality with quantitative approach. The population in this study is Mizan's book customers at the Gunung Agung BSD bookstore Tangerang with convenience sampling technique obtained samples of 69 respondents. Data analysis techniques used in this study are: data quality tests including validity and reliability, the classic assumption test of normality, multicollinearity, heterocendatisity, regression analysis that is multiple regression, partial t, simultaneous F and coefficient of determination. The results of the study are as follows: (1) The results of first hypothesis that is no significant influence between product displays on consumer purchasing decisions, (2) The results of second hypothesis that is a positive and significant effect between promotions on decisions consumer purchases, and (3) The results of third hypothesis, namely product display and promotion together have a positive and significant effect on consumer purchasing decisions.


2020 ◽  
Vol 3 (1) ◽  
pp. 141-150
Author(s):  
Akhmar Barsah ◽  
Asep Ridwan

This study aims to determine and prove the appropriateness of theory with facts, the influence of work ethic and work discipline on employee performance. The quantitative method approach with an associative (causal) form is used in this study. The sample-based on the existing population is 103 respondents. The entire population is sampled with a non-probabilistic sampling technique that is a saturated sample. Data analysis techniques that use inferential statistics (parametric) with the data eligibility test include validity and reliability tests, tests of prerequisites or regression assumptions that are residual normality, multicollinearity, heteroscedasticity. The hypothesis test is performed using the F test, the t-test, the correlation analysis, the analysis of the coefficient of determination and the multiple regression equations. The results based on the series of tests can be concluded. The predictive variables of F (simultaneous) test results (work ethic and work discipline) have a positive and significant effect on the dependent variable (employee performance) the value of Fcount>Ftable (34,855>3.09). The results of the test of the importance of work ethic in the performance of employees have a positive and significant effect, the value of tcount>ttable (5,212>1.98). Similarly, labour discipline in the performance of employees has a positive and significant effect, the value of tcount>ttable (4,997>1,998). The magnitude of the correlation predictor variables, namely work ethic and work discipline on employee performance, obtained a number of 0.641, which means a strong correlation (0.600-0.799). The percentage coefficient of determination of the predictive variables (work ethic and work discipline) to the dependent variable (employee performance) is 39.9%, where 60.1% are other factors that are not identified. While the regression equation obtained Y = 0.799 + 0.428 + 0.432. Abstrak Penelitian ini bertujuan untuk mengetahui serta membuktikan kesesuaian antara teori dengan fakta terkait seberapa besar variabel-variabel prediktor etos kerja dan disiplin kerja berpengaruh terhadap variabel yang dipengaruhi kinerja karyawan. Pendekatan metode kuantitatif dengan bentuk asosiatif (kausal) penulis gunakan dalam penelitian ini. Sampel berdasarkan populasi yang ada berjumlah 103 responden, di mana seluruh populasi dijadikan sampel dengan teknik nonprobability sampling yaitu sampel jenuh. Teknik analisis data menggunakan statistik inferensial (parametris) dengan uji kelayakan data meliputi uji validitas dan uji reliabilitas, uji prasyarat atau asumsi dasar regresi yaitu normalitas residual, multikolinieritas, heteroskedastisitas. Sedangkan uji hipotesis dilakukan uji F, uji uji t, analisis korelasi, analisis koefisien determinasi, dan persamaan regresi berganda.Hasil temuan penelitian berdasarkan rangkaian uji dapat disimpulkan. Hasil uji F (simultan) variabel prediktor (etos kerja dan disiplin kerja), berpengaruh positif dan signifikan terhadap variabel dependen (kinerja karyawan) di mana nilai Fhitung>Ftabel (34.855>3.09). Hasil uji signifikansi etos kerja terhadap kinerja karyawan mempunyai pengaruh positif dan signifikan, di mana nilai thitung>ttabel (5.212>1.98). Demikian pula disiplin kerja terhadap kinerja karyawan berpengaruh positif dan signifikan, di mana nilai thitung>ttabel (4.997>1.98). Besaran korelasi variabel prediktor yaitu etos kerja dan disiplin kerja terhadap kinerja karyawan didapat angka 0.641 yang mengartikan adanya korelasi yang kuat (0.600-0.799). Persentase koefisien determinasi variabel prediktor (etos kerja dan disiplin kerja) terhadap variabel dependen (kinerja karyawan) sebesar 39.9% di mana 60.1% adalah faktor-faktor lain yang tidak teridentifikasi. Sedangkan persamaan regresi didapat Y= 0.799 + 0.428 + 0.432.


2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Eliya Isfaatun ◽  
Dwi Priyanto

ABSTRACT Tax revenue is important in increasing tax revenue in Yogyakarta. Tax rates for boarding houses with more than 10 (ten) rooms are set at 5% (five percent). Increase tax revenue which is supported by an understanding of the tax owned by the boarding house owner, so that he complies with taxation. This research is intended to study the level of understanding of taxes for taxpayer assistance. This type of research is quantitative research. The population in this study is the owner of a tax business in Yogyakarta's Umbulharjo District which holds 710 people. The sampling technique used is the Slovin technique, which is a boarding business owner in the Umbulharjo District of Yogyakarta City which holds 256 people. The instrument used was a questionnaire. Data analysis techniques using the validity and reliability test, normality test, linearity test, simple regression analysis, t test, and the coefficient of determination test. The results showed there were significant and significant differences in the level of  tax understanding of tax liabilities. This is evidenced through the t test with the results of t count 15.920> t table 1.650 and the regression equation Y = 14.516 + 0.671X. From these results it means that the higher the cost of income tax, the higher the taxpayer approval. This is also supported by a significance value of 0,000, which means this significance value is less than 0.05.   Key Words: understanding boarding tax, tax obligations, boarding businesses in Umbulharjo District


2019 ◽  
Vol 3 (2) ◽  
pp. 111
Author(s):  
Iman Syatoto

Human Resources (HR) is the most vital resource that determines the success of a company. The purpose of this study was to determine the effect of discipline and work discipline on employee work performance. The method used is descriptive method with an associative approach. The sampling technique used was proportional random sampling using the method of saturated sampling technique with a sample of 40 respondents. The analysis tool uses validity test, reliability test, classic assumption test, regression test, correlation coefficient test, coefficient of determination test and hypothesis test. The result of this study is that work discipline has a positive and significant effect on employee performance by 49.7%. Hypothesis testing is obtained tcount> ttable or (6.131> 2.024), so that H0 is rejected and H1 is accepted meaning that there is a positive and significant influence between discipline on employee work performance. discipline has a positive and significant effect on employee performance by 45.4%. Hypothesis testing is obtained tcount> ttable or (5.625> 2.024) so that H0 is rejected and H2 is accepted, meaning that there is a positive and significant influence between discipline on employee work performance. A simultaneous test of work discipline and discipline has a positive and significant effect on employee performance with a contribution of 58.2%, while the remaining 41.8% is influenced by other factors. Hypothesis testing obtained the value of Fcount> Ftable or (25.798> 2.860)  g thus Ho is rejected and H3 is accepted. This means that there is a positive and significant effect simultaneously between discipline and work discipline on employee work performance.


Author(s):  
Zakaria Harahap

The purpose of this study was to determine the effect of m-Banking on customer satisfaction at Bank Syariah Mandiri in Prabumulih City. This type of research is a survey research with quantitative descriptive approach. The population is all customers at Bank Syariah Mandiri in Prabumulih City, samples were taken by 90 respondents, using random sampling technique with saturated sample method. This study uses primary data obtained from respondents' answers in the form of questionnaire filling, that is, data obtained directly from the research object. Data analysis techniques include: the test instrument consists of validity and reliability tests, the classic assumption test consists of tests of normality, multicollinearity, and heteroscedasticity, simple linear regression test and hypothesis test consisting of the F test, test the coefficient of determination and t test. The results of the study for the determination test show R Square of 0.738. shows that the value of R Squre (coefficient of determination) is 0.738. This means that the m-Banking service variable on Customer Satisfaction is 73.8% while the remaining 26% (100% - 73.8 = 26.2%) is influenced by other factors outside the study.


KEUNIS ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 21
Author(s):  
Novita Himatul Ulya ◽  
Embun Duriany Soemarso ◽  
Moch. Abdul Kodir

<p><em>This research aims to determine the significance of the variables influence the product quality, service quality and trust of the customers saving interest at PT Bank Tabungan Negara (Persero) Tbk. Cabang Semarang. This study uses primary data with questioner and secondary data. The population in this study are all savings customers at PT Bank Tabungan Negara (Persero) Tbk. Cabang Semarang. The sampling technique used was purposive sampling and accidental sampling. </em></p><p><em>The analysis model used in this research is Linear Regression Analysis Model, while the data analysis techniques using the F test, t test, and coefficient of determination (R2). In addition, it also tests the quality of the data in the form of tests validity and reliability, as well as a classical assumption test with normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. Test data indicate that the data is valid and reliable and free from irregularities classical assumptions. </em></p><em>The analysis and discussion showed that product quality, service quality and trust simulataniously significant influence customers saving interest at PT Bank Tabungan Negara (Persero) Tbk. Cabang Semarang. Variable service quality and trust partially significant influence customer saving interest, while the variable product quality not significantly influence customer saving interest at PT Bank Tabungan Negara (Persero) Tbk. Cabang Semarang.</em>


2020 ◽  
Vol 9 (2) ◽  
pp. 191
Author(s):  
Fajar Ramadhan ◽  
Hendro Setyono

This  research  aims  to  analyze  the  influence  of  the  quality  of  service  of customer  satisfaction  on  service  businesses  Grab-Bike  transport  in  Yogyakarta. This  research  uses  the  five  independent  variables  i.e.  tangible,  reliability, responsiveness,  assurance  and  emphaty  with  one  dependent  variable  i.e. consumer  satisfaction.  After  a  review  of  the  literature  as  well  as  field  and preparation  of  the  hypothesis,  the  data  in  this  study  were  collected  through  the dissemination  of  a  questionnaire  to  70  people  who  never  use  the  Grab-Bike transport  as  research  samples.  Sampling  technique  used  is  a  Non  probability sampling  method  sampling  incidental.  Methods  of  data  analysis  used  is  the quantitative analysis that is test validity and reliability, multiple linear regression analysis,  t-test  and  F-test  as  well  as  the  coefficient  of  determination.  Based  on data  analysis,  the  results  showed  that  the  indicators  on  research  is  valid  and reliability.  Hypothesis  test  on  tangible,  responsiveness,  assurance  and  emphaty no effect significantly to consumer satisfaction. Hypothesis test of reliability has a positive and significant influence toward customer satisfaction.


KEUNIS ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. 106
Author(s):  
Harlyna Kusumawati ◽  
Ida Savitri Kusmargiani

<em>The study aimed to analyze the influence of brand image, tangible, reliability, and service portofolio on the customer satisfaction of Simpedes saving at PT Bank Rakyat Indonesia (Persero) Tbk. Kudus Branch Office. Data collection method used purposive sampling technique, with samples from 100 respondents. The analysis model used in this research is Linear Regression Analysis Model while the data analysis techniques using the F test, t test and the coefficient of determination (R<sup>2</sup>). In addition, it also tests the quality of the data in the form of test validity and reliability, as well as a classical assumption test normality test, multicollinearity, heteroscedasticity test and autocorrelation test. Test data indicate that the data is valid and reliable and free from irregularities classical assumptions. The analysis and discussion showed that brand image, tangible, reliability, and service portofolio simulataniously significant influence on the customer satisfaction of Simpedes saving in PT Bank Rakyat Indonesia (Persero), Tbk Branch Office Kudus. Variable brand image, tangible, reliability, and service portofolio partially significant influence customer satisfaction of Simpedes saving in PT Bank Rakyat Indonesia (Persero), Tbk Branch Office Kudus.</em>


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