scholarly journals PENGARUH INDEPENDENSI DAN PROFESIONALISME, DALAM MENDETEKSI FRAUD PADA AUDITOR INTERNAL PROVINSI SULAWESI UTARA

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Herman Karamoy ◽  
Heince R.N. Wokas

This study to examine the influence of independency and professionalism, to detects fraud, at Accountant internal in Sulawesi Utara. This study used convenience sampling method, and the sampling of this research are 40 auditor internal in 4 Inspektorat of regency and city. The data were collected through questions survey methods. The analysis technique’s multiple regression. From the analyst there found partially professionalism, significant influence on detects fraud. While the independency partial no significant effect on detects fraud.

2012 ◽  
Vol 4 (1) ◽  
pp. 66-85
Author(s):  
Nico Darmawan

This research was conducted to analyze relationship between the understanding of the taxpayer and the tax advertising towards compliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) East Tangerang especially in sub-district Ciledug. Objects of this research are taxpayers who pay PBB in KPP East Tangerang especially in sub-district Ciledug and had seen tax advertising in both mass media and electronic media. The samples were taken by non-probability sampling method by using convenience sampling. The total samples used in analysis are 100 respondents. In the technique of data analysts, this research do the validity test by pearson correlation, reliability testing with coefficient Cronbach’s alpha, the classical assumption test, hypothesis testing multiple regression, t test, and F test. The result showed that the understanding of taxpayer have a significant effect on compliance of taxpayer and the tax advertising have  insignificant effect on compliance of taxpayer, meanwhile the understanding of taxpayer and tax advertising simultaneously had a significant effect on compliance of taxpayer. Keywords: Tax Advertising, Compliance of Taypayer, The Understanding of Taxpayer


ETIKONOMI ◽  
2013 ◽  
Vol 12 (2) ◽  
Author(s):  
Vera Suciyati

This research aims to analyze the influence of marketing public relation and service quality at Bank Mandiri on corporate image through public. Convenience sampling method has been selected in order to obtain the data in this study. The analysis method that used was the path analysis. The research result had shown that: marketing public relation and service quality have significant influence simultaneously and partially on public opinion on the first structure equation. The second structure equation shows that: marketing public relation, service quality had significant influence simultaneously on corporate image. The service quality have not partially the quality of service have not influence significant partially on corporate, but variable marketing and public relation have  partially influential public opinion influence significant partially on corporate image.DOI: 10.15408/etk.v12i2.1916


2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri

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.


2021 ◽  
Vol 3 (2) ◽  
pp. 559
Author(s):  
Willyana Cendrawati ◽  
Carunia Mulya Firdausy

This study aims at  examining  the influences of celebrity endorsement, trust, and e-WOM on purchase intentions of shopee users in Jakarta. The population of this study were 300 respondents who used the Shopee application in Jakarta. The convenience sampling method is used by distributing questionnaires online which are then processed using the SPSS version 25 program. The results showed that celebrity support had no significant influence effec tothe purchase intention of shopee users in Jakarta, while trust and e-WOM had  significant and positive influences  to the purchase intention of Shopee application users in Jakarta. Therefor, Shopee needs to pay attention to those two variables to improve purchase intention of their products’ users. Penelitian ini bertujuan untuk menguji pengaruh dukungan selebriti, kepercayaan, dan pemasaran dari mulut ke mulut secara elektronik terhadap niat beli pengguna shopee di Jakarta. Populasi dari penelitian ini adalah 300 responden yang menggunakan aplikasi shopee di Jakarta. Metode convenience sampling digunakan dengan menyebarkan kuesioner secara online yang kemudian diolah menggunakan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa dukungan selebriti tidak berpengaruh signifikan terhadap niat beli pengguna Shopee di Jakarta, sedangkan kepercayaan dan Pemasaran dari Mulut ke Mulut Secara Elektronik berpengaruh signifikan dan positif terhadap niat beli pengguna aplikasi Shopee di Jakarta. Oleh karena itu, Shopee perlu memperhatikan kedua variabel tersebut untuk meningkatkan niat beli pengguna produknya.


2021 ◽  
Vol 3 (1) ◽  
pp. 52
Author(s):  
Lucas Kevin ◽  
Miharni Tjokrosaputro

The purpose of this research is to examine whether 1) perceived price can effect repurchase intention. 2) perceived price can effect word of mouth. 3) country of origin can effect repurchase intention. 4) word of mouth can effect repurchase intention. 5) word of mouth mediates the effect perceived price on repurchase intention. Sample was selected using convenience sampling method amounted to 200 respondents. The result of this study show that perceived price and country of origin have not significant influence on repurchase intention, perceived price has significant influence on word of mouth, word of mouth has significant influence on repurchase intention, and word of mouth mediates the influence of perceived price on repurchase intention.Tujuan dari penelitian ini adalah untuk menguji apakah 1) perceived price dapat mempengaruhi repurchase intention. 2) perceived price dapat mempengaruhi word of mouth. 3) country of origin dapat mempengaruhi repurchase intention. 4) word of mouth dapat mempengaruhi repurchase intention. 5) word of mouth memediasi pengaruh perceived price terhadap repurchase intention. Sampel dipilih menggunakan metode convenience sampling berjumlah 200 responden. Hasil dari penelitian ini menunjukkan bahwa perceived price dan country of origin tidak memiliki pengaruh yang signifikan terhadap repurchase intention, perceived price memiliki pengaruh yang signifikan terhadap word of mouth, word of mouth memiliki pengaruh yang signifikan terhadap repurchase intention, dan word of mouth dapat memediasi pengaruh perceived price terhadap repurchase intention.


2019 ◽  
Author(s):  
Suarni ◽  
Marlina

ABSTRACTThis study aims to determine the effect of taxation socialization, tax service quality and tax rates on individual taxpayer compliance at the Padang Satu Primary Tax Office. This type of research is quantitative research. The population in this study were all individual taxpayers registered at the Padang Satu Primary Tax Office. Sampling was done using the Convenience Sampling method, with the Yamane formula calculation and a sample of 100 taxpayers was obtained. The data collection method used is using a questionnaire, and the analysis used is multiple regression analysis with the help of SPSS version 16. The results of the study show that: (1) Tax socialization has a positive significant effect on individual taxpayer compliance, (2) Service quality tax does not affect the compliance of individual taxpayers, (3) Tax rates do not affect individual taxpayer compliance.Keywords: Taxation Socialization, Tax Service Quality, Tax Rates and Individual Taxpayer Compliance.


Author(s):  
Ari IRAWAN ◽  
Minda SEBAYANG

The purpose of this study was to determine the variables that influence the willingness to pay taxes, namely awareness of paying taxes, knowledge and understanding of tax regulations, good perceptions of the tax system, and quality of service to taxpayers. The method used in this research is convenience sampling method. The conclusion in this study is that the variable awareness of paying taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers have a positive and significant influence on willingness to pay taxes at KPP Pratama Medan Belawan. taxes, knowledge and understanding of tax regulations, a good perception of the tax system, and the quality of service to taxpayers by 40.9% and the remaining 59.1% is influenced by other factors not examined in this study.


2020 ◽  
Vol 25 (1) ◽  
pp. 66
Author(s):  
Viriany, Liana Susanto, Henny Wirianata, Yanti

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent comissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.


2020 ◽  
Vol 5 (2) ◽  
pp. 165-174
Author(s):  
Eka Merdekawati ◽  
Novi Rosyanti

SMEs in the city of Bogor need to be developed because the existence of MSMEs can help increase economic growth and increase regional income.  The purpose of this study is to analyze that accounting understanding and marketing strategies are factors that influence the success of MSMEs in Bogor City. The sampling technique used in this study is convenience sampling method. The sample used in this study were 41 SME owners located in Central Bogor City. The analysis technique used is the analysis of the Mutivariat dependencies using multiple regression. The results showed that Accounting Understanding influences the Success of MSMEs in Bogor City with the conclusion that H1 was accepted. While the marketing strategy has no effect on the success of SMEs in the city of Bogor with the conclusion H2 is rejected. This implies that in the future the UMKM party will increase the understanding of accounting to support the UMMM success. 


2011 ◽  
Vol 1 (1) ◽  
pp. 69
Author(s):  
Achmad Syaiful Hidayat Anwar

The aims of this research is to test the influence of intension, experience using the internet, facilitating conditions and undang-undang Informasi & Transaksi Elektronik (ITE) No. 11/2008 on cybercrime. This research uses survey methods. Cluster sampling and purposive sampling method are used to determine research sample. The respondents are internet users who use the internet at warnet and are located in Yogya- karta, Surabaya and Malang. Some 300 questionnaires have been distributed and received back. A total of 291 questionnaires revealed to be analyzed by using multiple regression analysis. Based on the analysis results can be concluded that intention, experience using the Internet, facilitating conditions and UU ITE No. 11/2008 positively influence the occurrence of cybercrime. For further research, it is advisable to increase research variables also affect the occurrence of cybercrime, among others, and increase the number of samples. It aims to obtain research results more representative so that results can be generalized. Keywords: cybercrime, internet, UU ITE No. 11/2008


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