scholarly journals Pengaruh Industry Expertise, Responsiveness, dan Due Professional Care Audit Internal terhadap Kepuasan Pengguna Jasa Audit dengan Kualitas Audit sebagai Variabel Pemoderasi di PT. Pertani Indonesia

2014 ◽  
Vol 1 (01) ◽  
Author(s):  
Surisman Surisman ◽  
Dadang Sadeli
Keyword(s):  
User Satisfaction ◽  
Audit Quality ◽  
Statistical Tests ◽  
Sampling Technique ◽  
Multiple Regression Model ◽  
Analysis Approach ◽  
Test Analysis ◽  
Significance Level ◽  
Professional Care ◽  
Industry Expertise

A B S T R A C T This study aims to examine and study empirically, that audit quality may moderate the influence of industry expertise, responsiveness and due professional care to audit user satisfaction in achieving corporate goals at PT. Pertani (Persero) All Indonesian and Subsidiaries. The sample used in this study is the management of upper, middle and lower on PT.Pertani (Persero) All Indonesian and its subsidiaries. Collecting data through questionnaires, with purposive sampling technique in sample selection. The number of questionnaires were answered and eligible to be processed as many as 90 pieces of 125 sent. While the methods of data analysis using the method of least squares multiple regression model, residual test analysis approach. Statistical tests using test analysis approach residual β coefficient values obtained variable user satisfaction audit services with a negative value with a significance level of less than 0.05. A B S T R A K Penelitian ini menguji peran kualitas audit sbegai variabel pemoderasi pada pengaruh industry expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit pada PT. Pertani Persero Indonesia. Pengujian dilakukan pada 90 responden yang datanya lengkap dan dapat dianalisis. Teknik pengujian variable pemoderasi menggunakan teknik residual model, dimana variable dikatakan sebagai moderator bila pengaruh terhadap nilai residual model utamanya negative dan signifikan. Hasil penelitian menunjukkan bahwa kualitas audit terbukti memoderasi pengaruh expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit. Hasil penelitian diharapkan memberikan kontribusi secara empiris bahwa kualitas audit merupakan hal penting yang mampu menentukan kepuasan pengguna jasa audit. JEL Classification: M42, H83

scholarly journals Pengaruh Industry Expertise, Responsiveness, dan Due Professional Care Audit Internal terhadap Kepuasan Pengguna Jasa Audit dengan Kualitas Audit sebagai Variabel Pemoderasi di PT. Pertani Indonesia

2014 ◽  
Vol 1 (01) ◽  
Author(s):  
Surisman Surisman ◽  
Dadang Sadeli
Keyword(s):  
User Satisfaction ◽  
Audit Quality ◽  
Statistical Tests ◽  
Sampling Technique ◽  
Multiple Regression Model ◽  
Analysis Approach ◽  
Test Analysis ◽  
Significance Level ◽  
Professional Care ◽  
Industry Expertise

A B S T R A C T This study aims to examine and study empirically, that audit quality may moderate the influence of industry expertise, responsiveness and due professional care to audit user satisfaction in achieving corporate goals at PT. Pertani (Persero) All Indonesian and Subsidiaries. The sample used in this study is the management of upper, middle and lower on PT.Pertani (Persero) All Indonesian and its subsidiaries. Collecting data through questionnaires, with purposive sampling technique in sample selection. The number of questionnaires were answered and eligible to be processed as many as 90 pieces of 125 sent. While the methods of data analysis using the method of least squares multiple regression model, residual test analysis approach. Statistical tests using test analysis approach residual β coefficient values obtained variable user satisfaction audit services with a negative value with a significance level of less than 0.05. A B S T R A K Penelitian ini menguji peran kualitas audit sbegai variabel pemoderasi pada pengaruh industry expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit pada PT. Pertani Persero Indonesia. Pengujian dilakukan pada 90 responden yang datanya lengkap dan dapat dianalisis. Teknik pengujian variable pemoderasi menggunakan teknik residual model, dimana variable dikatakan sebagai moderator bila pengaruh terhadap nilai residual model utamanya negative dan signifikan. Hasil penelitian menunjukkan bahwa kualitas audit terbukti memoderasi pengaruh expertise, responsiveness, dan due professional care audit internal terhadap kepuasan pengguna jasa audit. Hasil penelitian diharapkan memberikan kontribusi secara empiris bahwa kualitas audit merupakan hal penting yang mampu menentukan kepuasan pengguna jasa audit. JEL Classification: M42, H83

scholarly journals Pengaruh Independensi, Pengalaman Kerja, Objektifitas dan Integritas Internal Auditor Terhadap Kualitas Audit (Survey Pada Bank Swasta Nasional Di Wilayah Jawa Barat)

2020 ◽  
Vol 11 (2) ◽  
pp. 65
Author(s):  
Asep Kuswara
Keyword(s):  
Data Analysis ◽  
Regression Model ◽  
Multiple Regression ◽  
Audit Quality ◽  
Sampling Technique ◽  
Multiple Regression Model ◽  
Internal Auditor ◽  
Significance Level ◽  
Joint Integrity ◽  
Sampling Approach

Unqualified opinion (WTP) is a statement given oleh independent auditor. Such statement is proclaimed in froud manner and should  be known by public. However, a sound statement given by the auditor does not necessarily mean that the organization is free from corruption, fraud or deceit. The purpose of this research is to examine the significance level of independence, working experience, objectivity and integrity to the audit quality, both partially and jointly. Survey with questionnaire was used during this research. collecting data through questionnaireson the interval auditor in national Banks headquartered in west Java.The sampling technique used purposive sampling approach. Samples were deployed in this study were 100 questionnaires in seven Bank is headquartered in West Java. Data analysis was performed by multiple regression model  This study reveals that independent, working experience, objectivity and joint integrity affect audit quality. This study also reveals that partially, working experience and integrity have significance affect on audit quality, while independence and objectivity have little significance on the audit quality.

Challenges in perspective of life skills acquisition; implication for placement of life skills in university curriculum

2020 ◽  
Vol 24 (4) ◽  
pp. 189-194
Author(s):  
Wasim Khan ◽  
Salahuddin Khan ◽  
Tasleem Arif ◽  
Sohail R. Khan
Keyword(s):  
Life Skills ◽  
Student Athletes ◽  
Statistical Tests ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Target Population ◽  
Skills Acquisition ◽  
Significance Level ◽  
Khyber Pakhtunkhwa ◽  
Educational Curriculum

Background and Study Aim: The main purpose behind the study was to establish the challenges in relation to the acquisition of life skills among university student-athletes of Khyber Pakhtunkhwa. The study assessed the extent to which the concern existing resources, facilitators, and trainer attitude influences life skills acquisition among student-athletes. Material and Methods: Descriptive survey research design was followed to obtain desirable results. The target population of this study consisted of all those who participated in different sport at the university level of Khyber Pakhtunkhwa (KP), Pakistan. Amongst them, we selected a representative sample (n=389 fifty 50% of the total population) with the help of a simple random sampling technique. The Statistical Package for Social Sciences (SPSS) version, 24 was used to code and analyse the data. The hypotheses were tested by applying statistical tests like Step-wise regression and independents sample t-test. The significance level of 0.05 was fixed to accept or reject the set hypotheses. Results: Findings of the study indicated that existing resources, facilitators, and trainer/coach attitude significantly influences life skills acquisition among student-athletes (.001, .001 & .000 < .05). The analysed data revealed no significantly difference regarding extent to which specific challenges such as existing resources, facilitators, and trainer attitude influences the acquisition of life skills (.500, .133 & .149 > .05). Conclusions: The findings of the study revealed that all participants have agreed upon the importance of life skills. Therefore, the life skills course might be considered as an integral part of every educational curriculum of Pakistan. It is suggested that a minimum of 2 hours per week may be included in the educational curriculum of each discipline.

scholarly journals Self Efficacy Of Mother Working In Giving Mother Milk Water With Baby Growth

2019 ◽  
Vol 3 (1) ◽  
pp. 1-7
Author(s):  
Monika Sawitri Prihatini ◽  
Ririn Probowati ◽  
Mamik Ratnawati
Keyword(s):  
Exclusive Breastfeeding ◽  
Self Efficacy ◽  
Working Mothers ◽  
Sampling Technique ◽  
Equal Rights ◽  
Chi Square ◽  
Formula Milk ◽  
Cross Sectional ◽  
Test Analysis ◽  
Significance Level

Background: The paradigm change that there is no difference between men and women demands equal rights between women and men. Many mothers work as career women, so many women replace breastfeeding with formula milk. Based on government regulations No. 33 of 2012, a mother is obliged to give exclusive breastfeeding to her baby.Purpose: This study aims to determine the relationship between self efficacy of working mothers in breastfeeding and infant growth.Method: The type of correlational analytic research is cross sectional approach. The population and sample of working mothers who have babies aged 0-6 months on May 9 to June 6, 2018 at PT Mufasufu Sejati Jaya Lestari MPS Ploso are 30 respondents with a total sampling technique. Independent variable Self Efficacy for working mothers in breastfeeding, dependent variable for infant growth. The growth instrument uses a standard table of body weight/body length from the Ministry of Health and a Self Efficacy questionnaire for mothers to provide breastfeeding. Data analysis using chi square.ResultsThe results of the Chi-Square test analysis at the significance level of α = 0.05 found that ρ <α or 0.048 <0.05, there is a relationship between self-efficacy of mothers working in breastfeeding and growth in infants.Conclusion: The head of the agency/company must provide nursing mothers with exclusive breastfeeding by providing a lactation corner so that the mother can milk the milk and store it in the freezer in the refrigerator and take it home to give to the baby while the mother is working so that the baby continues to get milk without formula milk

scholarly journals Faktor-Faktor yang Berpengaruh pada Kualitas Audit

2019 ◽  
pp. 2183
Author(s):  
Wawan Rosdiana ◽  
I G. A.M Asri Dwija Putri
Keyword(s):  
Audit Quality ◽  
Statistical Tests ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Techniques ◽  
Sample Technique ◽  
Saturated Sample ◽  
Professional Care ◽  
The City

Problems regarding the low level of audit quality have become the focus of the public in recent years. This is due to the involvement of public accountants in it. This study aims to determine the effect of independence, due professional care and accountability on audit quality. This research was conducted in the Public Accounting Firm in Denpasar, which was registered with IAPI in 2018. The sample was selected using a saturated sample technique. Data was collected through questionnaires to auditors and data analysis techniques used were multiple linear regression. The results of the study with t statistical tests showed that partially independence, due professional care and accountability had a positive and significant effect on audit quality at the Public Accounting Firm in the City of Denpasar. Keywords: Independence, due professional care, accountability

scholarly journals EFEKTIFITAS MODEL PEMBELAJARAN JIGSAW II PADA MATERI BARISAN DAN DERET DITINJAU DARI TIPE KEPRIBADIAN SISWA KELAS X SMK MUHAMMADIYAH 3 KLATEN UTARA

Intersections ◽  
2019 ◽  
Vol 4 (2) ◽  
pp. 44-51
Author(s):  
Aji Permana Putra
Keyword(s):  
Cooperative Learning ◽  
Hypothesis Test ◽  
Statistical Tests ◽  
Sampling Technique ◽  
Learning Model ◽  
Personality Types ◽  
Learning Achievement ◽  
Significance Level ◽  
Learning Group ◽  
Direct Learning

The objectives of this research were to find out on  the topic of Sequences and Series: (1) which had better learning achievement among cooperative learning Group Jigsaw II or a direct learning; (2) which had better learning achievement between melancholies students, phlegmatic students, sanguine students or choleric students; (3) at each personality types, which had better learning achievement among Jigsaw II or direct learning, and (4) at each learning models, which had better learning achievement between melancholies students, phlegmatic students, sanguine students or choleric students. This research was a quasi-experimental with 2×4 factorial design. The population was all students of SMK  Muhammadiyah 3 Klaten Utara on Academic Years 2019/2020. Sampling was done by stratified cluster random sampling technique. The total of sample was 85 students. Statistical tests using the method Lilliefors test for normality, homogeniety of the Bartlett method, anava test with F test (Fisher) and post hoc test using the Scheffe’ method. The significance level was 0,05. Based on hypothesis test, it could  be concluded as follows: (1) Jigsaw II  had better learning achievement than direct learning,; (2) there were no any differences in the learning achievement in mathematics of the students with melancholies, phlegmatic, sanguine or choleric personality types; (3) in each personality types, the cooperative learning model Jigsaw II  had better than direct learning model; (4) in each learning model, the students with melancholies, phlegmatic, sanguine or choleric personality types have the same learning achievement.

scholarly journals PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SEMARANG (Studi Empiris Pada Kantor Akuntan Publik di Semarang)

2016 ◽  
Vol 5 (2) ◽  
pp. 175
Author(s):  
Ida Perwati ◽  
Sutapa Sutapa
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Statistical Tests ◽  
Linear Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Dysfunctional Behavior ◽  
Measuring Tool

This study aims to look at the effect of variable locus of control, dysfunctional behavior premature sign off and dysfunctional behavior underreporting of time to audit quality in the public accounting firm in Semarang. The study population was the auditors who work in public accounting in Semarang. 2015. The sampling technique in thisstudy using convenience sampling.Jenis data used in this study are derived from primary data from respondents’ answers to the questionnaire that has been distributed on each - each KAP in Semarang. Data quality test results which consist of validity and reliability testing manunjukan that all variables can be said tobe valid and reliable so for the next item - the item on each - each concept is feasible variable is used as a measuring tool. Classical assumption that includemulticollinearity test, heteroscedasticity test, and Uju normality shows that the linear method used to qualify for a statistical test to the regression model. From the results of statistical tests showed that the locus of control with sig.0,147 and behavioral variables sig disfugioal premature sign off with the value sig.0,597, Showing that these two variables did not significantly affect audit quality, and underreporting of time with sig.-.058 , has a negative effecton audit quality.

scholarly journals Correlation between carbohydrate intake and dental caries in obese individuals

2021 ◽  
Vol 54 (1) ◽  
pp. 46
Author(s):  
Ignatius Setiawan ◽  
Ananda Sagita ◽  
Ibnu Suryatmojo ◽  
Dewi Marhaeni Diah Herawati ◽  
Irna Sufiawati ◽  
...  
Keyword(s):  
Dental Caries ◽  
Statistical Tests ◽  
Daily Intake ◽  
Sampling Technique ◽  
The Body ◽  
Carbohydrate Intake ◽  
Fat Percentage ◽  
Cross Sectional ◽  
Significance Level ◽  
Positive Correlation

Background: Nowadays, obesity is one of the biggest public health problems. Obesity is an excessive accumulation of fat that can occur when fat-producing foods, such as carbohydrates or sugar, are over-consumed. Sucrose is a type of carbohydrate contained in food and is a medium for bacterial growth. Therefore, the consumption of sucrose can increase the risk of dental caries. Purpose: This study aims to analyse the correlation between carbohydrate intake and dental caries in obese individuals. Methods: This study was an observational analytic study with a cross-sectional design. In this study, 50 participants aged 18–40 were selected from an obese community in Jakarta using a quota sampling technique. The carbohydrate intake was assessed using the food frequency questionnaire (FFQ), the body fat percentage was measured with the bioelectrical impedance analysis method, and the dental caries index was assessed using the decayed, missing and filled teeth (DMF-T) index. The data obtained were tested with a simple linear regression statistical test at a significance level of 5%. Results: The results showed that the average carbohydrate daily intake value of obese individuals was 1209.84 g, while the average value of the DMF-T index for obese individuals was 7.98. The results of the statistical tests revealed that there was a strong and positive correlation between carbohydrate intake and the DMF-T index. The effect of carbohydrate intake on the DMF-T index was 50.98%. Conclusion: A positive correlation means that the larger the carbohydrate intake, the higher the DMF-T index. Hence, controlling carbohydrate intake can prevent dental caries.

scholarly journals ANALISIS KEBERHASILAN WEBSITE RESMI UNIVERSITAS BOROBUDUR MENGGUNAKAN DELONE & MCLEAN MODEL

2018 ◽  
Vol 7 (1) ◽  
pp. 22-28
Author(s):  
Irfan Mahendra
Keyword(s):  
Service Quality ◽  
Significant Relationship ◽  
User Satisfaction ◽  
Information Quality ◽  
Sampling Technique ◽  
System Quality ◽  
Significance Level ◽  
Research Population ◽  
The University

This research aims to analyze the success of the website of Borobudur University using Delone & Mclean Model. Variables used in this research are the quality of information, system quality, service quality, and user satisfaction. The research population is a regular student at the University of Borobudur, with a population of 431 people. The number of samples used in this research was 82 people, with a significance level of 10%. Meanwhile, in determining the sample using non probability sampling approach by using accidental sampling technique. Data collection activities were conducted using questionnaires, while the data analysis techniques used are descriptive statistics and inferential statistics, to describe the profile of respondents and to know the user perception of research variables. Based on the results of research, showed that students' perceptions of the website of the University of Borobudur is high. While based on the results of hypothesis testing, also obtained result that all hypothesis in test accepted, where there is a positive and significant relationship between information quality to the user satisfaction of website, there is a positive and significant relationship between system quality to the user satisfaction of website, and there is a positive and significant relationship between service quality to user satisfaction of website.

scholarly journals PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF DEBT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2015)

2019 ◽  
Vol 7 (1) ◽  
pp. 1-9
Author(s):  
Anton Robiansyah ◽  
Dwi Novita ◽  
Furqonti Ranidiah
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Least Square ◽  
Cost Of Debt ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Significance Level ◽  
The Cost

Anton Robiansyah, Dwi Novita, Furqonti Ranidiah; This study aims to analyze the effect of audit quality and institutional ownership on the cost of debt. The population in this study are all manufacturing companies listed on the Stock Exchange in 2011-2014. The type of research used in this study is empirical research. The sampling technique used was purposive sample and selected 72 unit analysis companies. The data analysis tool in this test uses OLS (ordinary least square), which wants to see the effect of audit quality and institutional ownership on the cost of debt.Based on the results of this study indicate that audit quality has a negative effect on the cost of debt with a significance level of 0.014 which means that the company that chooses the BIG4 KAP has a good reputation and this is seen as a positive thing for the creditor. Whereas institutional ownership does not affect the cost of debt with a significance level of 0.847 indicating that the presence or absence of institutional ownership of companies - companies in Indonesia does not affect the institutional ownership relationship and the cost of debt.

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