scholarly journals Independensi, Kompetensi, Pengalaman, Gender dan Kualitas Hasil Reviu Auditor Badan Pemeriksa Keuangan di Indonesia

1970 ◽  
Vol 4 (02) ◽  
pp. 170-181
Author(s):  
Tum Adriani Sucipto ◽  
Nurmala Ahmar
Keyword(s):  
Work Experience ◽  
Jel Classification ◽  
Primary Data ◽  
Test Results ◽  
Male And Female ◽  
Study Results ◽  
Classical Principle ◽  
And Gender ◽  
Gender Groups

ABSTRACT This study aims to provide empirical evidence and analyze independence, competence, work experience and gender on the quality of LHP study results. The population of this study is a reviewer in the Main Inspectorate of BPK and staff outside the main Inspectorate unit that has revised LHP. The sample in this study was 56 reviewer. The data in this study is the primary data obtained from the answers of questionnaires given to the respondents. Hypothesis testing is done by using multiple regression which has previously tested the validity, reliability and test of classical principle. Test results show achievement and results. Further research can test based on gender groups to find out evidence of experience as a determinant of the quality of the results of the study. This is done with consideration based on the samples tested, where the number of male and female smoothes is not much different, the experience is not proven by the review results. ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris dan menganalisis pengaruh independensi, kompetensi, pengalaman kerja dan gender terhadap kualitas hasil reviu LHP. Populasi penelitian ini adalah pereviu di lingkungan Inspektorat Utama BPK dan pegawai di luar unit Inspektorat Utama yangpernah melakukan reviu atas LHP. Sampel dalam penelitian ini sebanyak 56 auditor pereviu. Data dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner yang diberikan kepada responden. Pengujian hipotesis dilakukan menggunakan regresi berganda yang sebelumnya telah diuji validitas, reliabilitas dan uji asumsi klasik. Hasil pengujian menunjukkan independensi dan kompetensi mempengaruhi kualitas hasil reviu, namun pengalaman dan gender tidak berpengaruh terhadap kualitas hasil reviu. Penelitian mendatang dapat melakukan pengujian berdasarkan kelompok gender agar diketahui bukti pengaruh pengalaman sebagai determinan kualitas hasil reviu. Hal ini dilakukan dengan pertimbangan berdasarkan sampel yang diuji, dimana jumlah smapel pria dan wanita tidak jauh berbeda, pengalaman tidak terbukti mempengaruhi hasil reviu. JEL Classification: H83, G28

scholarly journals Independensi, Kompetensi, Pengalaman, Gender dan Kualitas Hasil Reviu Auditor Badan Pemeriksa Keuangan di Indonesia

1970 ◽  
Vol 4 (02) ◽  
pp. 170-181
Author(s):  
Tum Adriani Sucipto ◽  
Nurmala Ahmar
Keyword(s):  
Work Experience ◽  
Jel Classification ◽  
Primary Data ◽  
Test Results ◽  
Male And Female ◽  
Study Results ◽  
Classical Principle ◽  
And Gender ◽  
Gender Groups

ABSTRACT This study aims to provide empirical evidence and analyze independence, competence, work experience and gender on the quality of LHP study results. The population of this study is a reviewer in the Main Inspectorate of BPK and staff outside the main Inspectorate unit that has revised LHP. The sample in this study was 56 reviewer. The data in this study is the primary data obtained from the answers of questionnaires given to the respondents. Hypothesis testing is done by using multiple regression which has previously tested the validity, reliability and test of classical principle. Test results show achievement and results. Further research can test based on gender groups to find out evidence of experience as a determinant of the quality of the results of the study. This is done with consideration based on the samples tested, where the number of male and female smoothes is not much different, the experience is not proven by the review results. ABSTRAK Penelitian ini bertujuan untuk memberikan bukti empiris dan menganalisis pengaruh independensi, kompetensi, pengalaman kerja dan gender terhadap kualitas hasil reviu LHP. Populasi penelitian ini adalah pereviu di lingkungan Inspektorat Utama BPK dan pegawai di luar unit Inspektorat Utama yangpernah melakukan reviu atas LHP. Sampel dalam penelitian ini sebanyak 56 auditor pereviu. Data dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner yang diberikan kepada responden. Pengujian hipotesis dilakukan menggunakan regresi berganda yang sebelumnya telah diuji validitas, reliabilitas dan uji asumsi klasik. Hasil pengujian menunjukkan independensi dan kompetensi mempengaruhi kualitas hasil reviu, namun pengalaman dan gender tidak berpengaruh terhadap kualitas hasil reviu. Penelitian mendatang dapat melakukan pengujian berdasarkan kelompok gender agar diketahui bukti pengaruh pengalaman sebagai determinan kualitas hasil reviu. Hal ini dilakukan dengan pertimbangan berdasarkan sampel yang diuji, dimana jumlah smapel pria dan wanita tidak jauh berbeda, pengalaman tidak terbukti mempengaruhi hasil reviu. JEL Classification: H83, G28

scholarly journals Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

1970 ◽  
Vol 3 (02) ◽  
pp. 199-210
Author(s):  
Aulia Saputra ◽  
Dwi Setiawan Susanto
Keyword(s):  
Regression Analysis ◽  
Professional Ethics ◽  
Audit Quality ◽  
Jel Classification ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Internal Auditor ◽  
Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

scholarly journals Compassion fatigue of funeral directors during and after the first wave of COVID-19

2021 ◽  
Author(s):  
Roel Van Overmeire ◽  
Rose-Lima Van Keer ◽  
Marie Cocquyt ◽  
Johan Bilsen
Keyword(s):  
Compassion Fatigue ◽  
Work Experience ◽  
Online Survey ◽  
Secondary Trauma ◽  
Compassion Satisfaction ◽  
Funeral Directors ◽  
Quality Of Life Scale ◽  
Life Scale ◽  
And Gender

Abstract Background Compassion fatigue has not been studied among funeral directors. Yet, funeral directors have been exposed to the same risks for compassion fatigue as other caregivers during the coronavirus disease 2019 (COVID-19) pandemic. Methods An online survey was spread two times to 287 employees of funeral home DELA, in Belgium. Once during the height of the first wave of COVID-19 in Belgium, and a second time at the end of the first wave. The professional quality of life-scale 5 (PROQOL-5) was used to measure compassion fatigue, which includes burnout, compassion satisfaction and secondary trauma. Non-parametric tests were performed. Results In total, 104 participants answered the first survey, and 107 the second. Burnout increases from survey 1 to survey 2 (P < 0.001), while compassion satisfaction (P = 0.011) and secondary trauma decrease (P < 0.001). In survey 1, only age (P = 0.007) and gender (P = 0.040) were found to be significantly associated with secondary trauma. In survey 2, having more work experience is associated with having a higher burnout (P = 0.008) and secondary trauma (P = 0.001) score. Neither for burnout (P < 0.001), nor for secondary trauma (P < 0.001) are there any respondents in the highest category. Conclusions Although overall funeral directors do not have acute problems with compassion fatigue, burnout scores increase significantly after the first wave.

scholarly journals Personal Strivings as Markers of Adolescents’ Quality of Life: a Gender Based Study

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Dr. Shilpi Aggarwal ◽  
Prof. Punam Midha
Keyword(s):  
Quality Of Life ◽  
Gender Stereotypes ◽  
Male And Female ◽  
Gender Comparison ◽  
Community Belonging ◽  
Gender Based ◽  
And Gender ◽  
Personal Strivings ◽  
Purposive Sample

Adolescence is a very complex and crucial phase of life, where teenagers are caught up in their own web of personal strivings, such as the issues of being, belonging and becoming. Such strivings play a pivotal role in determining their quality of life. Further whether these intrinsic motives (i.e. 3Bs being, belonging and becoming) are being influenced by gender stereotypes is a big issue for the psychologists to explore. Thus the current study is an attempt to explore and compare the levels of being, belonging and becoming (comprising of overall QOL) among male and female adolescents. A purposive sample of 98 adolescents aged 16-18 years, both male (n=44) and female (n=54) was drawn from the colleges of Rewari and Gurgaon districts of Haryana. For measuring personal strivings, Quality Of Life Profile for Adolescent Version Questionnaire (Raphael, Rukholm, Brown, Hill-Bailey & Donato, 1996) was used. Descriptive and inferential statistics were used to assess the levels of being, belonging and becoming and overall quality of life and gender comparison was done on these variables. Results indicated adequate level of personal strivings leading to overall good quality of life among adolescents (total as well as in both male and female separately). Both males and females have similar levels of quality of life. However, females superseded males in spiritual being and community belonging.

scholarly journals Faktor-Faktor Yang Mempengaruhi Audit Judgment: Studi Empiris Big Four Di Jakarta

2018 ◽  
Vol 2 (2) ◽  
pp. 178
Author(s):  
Ignatius Edward Riantono
Keyword(s):  
Gender Differences ◽  
Work Experience ◽  
Professional Ethics ◽  
Primary Data ◽  
Purposive Sampling ◽  
Audit Judgment ◽  
Difference Judgment ◽  
And Gender ◽  
Level Of Significance ◽  
Big Four

AbstractThis study aims to examine the effect of the complexity of audit assignments, audit work experience, perceptions of auditor professional ethics, audit skills, and gender differences in audit judgment both partially and simultaneously. The data used in this study is the primary data. Data obtained through a questionnaire that was answered in full by respondents from KAP The Big Four in Jakarta in 2015. The sampling method used was purposive sampling. The research method used is regression analysis multiple linear processed with SPSS 20.0 for windows with level of significance of 5%. The results of this study indicate that partially there are 3 variables that can influence audit judgment namely audit work experience, perceptions of auditor professional ethics, and gender differences as well as simultaneously complexity of audit assignments, audit work experience, perception of professional ethics auditors, audit skills, and gender differences, can influence audits judgment.Keywords: Experience; Perceptions of professional ethics; Skills; Gender difference; Judgment AbstrakPenelitian ini bertujuan untuk menguji pengaruh kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika profesional auditor, kemahiran audit, dan perbedaan gender terhadap audit judgment baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh melalui kuesioner yang dijawab lengkap oleh responden dari KAP The Big Four di Jakarta pada tahun 2015. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode penelitian yang digunakan adalah analisis regresi linear berganda yang diolah dengan SPSS 20.0 for windows dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat 3 variabel yang dapat mempengaruhi audit judgment yaitu pengalaman kerja audit, persepsi etika profesional auditor, dan perbedaan gender serta secara simultan kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika professional auditor, kemahiran audit, dan perbedaan gender, dapat mempengaruhi audit judgment.Kata kunci: Pengalaman kerja; Persepsi etika profesional; Kemahiran; Perbedaan gender; Audit judgment

scholarly journals Towards establishing biographical and business background profiles of entrepreneurs from two ethnic and gender groups

1995 ◽  
Vol 21 (3) ◽  
Author(s):  
J. L. Schutte ◽  
A. B. Boshoff ◽  
H. F. Bennett
Keyword(s):  
South African ◽  
Minority Groups ◽  
Female Entrepreneurs ◽  
Male And Female ◽  
Black And White ◽  
Black Entrepreneurs ◽  
Chi Squared ◽  
Discriminant Analyses ◽  
And Gender ◽  
Gender Groups

The literature on the biographical backgrounds of entrepreneurs seems to contain many contradictory findings. This situation can partly be due to the assumption that samples of entrepreneurs were homogeneous rather than heterogeneous. It appears as if female entrepreneurs have been less well researched than their male counterparts. Differences in the biographical backgrounds and business situation of, respectively, the white and the black entrepreneurs in South Africa have been assumed but little empirical evidence exists in this respect. Black en-trepreneurs, and female entrepreneurs are in most developed societies' minority groups and have not specifically been studied in depth - hence the present study. The biographical and business backgrounds of 569 South African entrepreneurs (106 Black and 463 White; 136 female and 433 male) were studied. One-way Analyses of Variance and Chi-squared followed by Discriminant analyses were carried out to determine whether, respectively, black and white entrepreneurs and male and female entrepreneurs differed in terms of the variables studied. Significant differences between the total group of male and female subjects were found on only five variables. White and black entrepreneurs differed statistically significantly on 16 of the 30 variables studied. Opsomming Die literatuur oor die biografiese agtergronde van entrepreneurs skyn baie teenstrydige bevindinge te bevat. Hierdie kan moontlik deels toegeskryf word aan die aanname dat steekproewe van entrepreneurs eerder homogeen eerder as heterogeen is. Dit skyn asof minder navorsing oor vroulike as oor manlike entrepreneurs gedoen is. Ten spyte van aannames in die verband, bestaan min empiriese gegewens oor die biografiese agtergronde en sake-situasie van respektiewelik wit en swart Suid-Afrikaanse entrepreneurs. Swart en vroulike entrepreneurs is in meeste gemeenskappe minderheidsgroepe en is nog nie in diepte bestudeer nie, daarom die huidige studie. Die biografiese en sake-agtergronde van 569 Suid-Afrikaanse entrepreneurs (106 swart en 463 wit; 136 vroulik en 433 manlik) is bestudeer. Een-rigting Analise van Variansie en Chi-kwadraat gevolg deur Diskriminant Analise is uitgevoer ten einde te bepaal of respektiewelik swart en wit en manlike van vroulike entrepreneurs in terme van die veranderlikes wat bestudeer is, verskil. Betekenisvolle verskille tussen die totale groep van manlike en vroulike entrepreneurs is slegs in terme van vyf veranderlikes gevind. Swart en wit entrepreneurs het statistics beduidend op 16 van die 30 veranderlikes in die studie ingesluit, verskil.

Factors Affecting the Decisions of West Kalimantan Society to Use Hospital in Sarawak Malaysia

2018 ◽  
Vol 3 (3) ◽  
pp. 75-79
Author(s):  
Juniwati Juniwati ◽  
Helma Malini ◽  
Herni Supriyatni
Keyword(s):  
Word Of Mouth ◽  
Significance Test ◽  
Jel Classification ◽  
Test Results ◽  
Hospital Services ◽  
Snowball Sampling ◽  
Factors Affecting ◽  
West Kalimantan ◽  
Community Decision

Objective - The purpose of this research is to examine and analyze the factors that influence the decision of West Kalimantan citizens to use hospital services in Sarawak Malaysia, which includes: quality of service with dimensions of tangibles, reliability, responsiveness, assurance and empathy, word of mouth, cultural homogeneity, price value, and location. Methodology/Technique - This study is a causality research with the population of respondents who have used hospital services in Sarawak Malaysia. The sampling was conducted using a purposive sampling method and snowball sampling, and the number of samples used is 150 people. The data is analyzed using multiple regressions. Findings - The results of the F significance test is 0.000 and the adjusted test results show R2 = 0.678. The t test results show that tangibles, reliability, assurance, word of mouth, cultural homogeneity, price value, and location have a significant effect on decisions, while responsiveness and empathy have no significant effect. Novelty - Price value has the most significant influence on the decision to use hospitals in Sarawak, Malaysia. Price value can be interpreted as costs incurred in accordance with the benefits obtained. Type of Paper: Empirical. Keywords: Community Decision West Kalimantan; Hospitals in Sarawak Malaysia. JEL Classification: I10, I12, I19.

INFORMATIVE VALUE OF COMPUTER STABILOMETRY IN THE DIAGNOSIS OF VIBRATION DISEASE FROM THE EFFECTS OF GENERAL VIBRATION

2021 ◽  
Author(s):  
E.E. Konnikova ◽  
◽  
A.G. Popova ◽  
N.I. Slugrov ◽  
Keyword(s):  
Work Experience ◽  
Control Group ◽  
Vibration Disease ◽  
Equilibrium Function ◽  
Study Results ◽  
Average Work ◽  
Male Patients ◽  
Romberg Test ◽  
Medical Examinations

Abstract: A statistical analysis of stabilometric study results of 50 male patients with vibration disease (VD) from the effects of general vibration (GV) (average work experience 26,7±6,2) has been carried out. The control group (CG) included 50 men who have not been exposed to the general vibration. The compared groups were comparable by age: the average age of patients with vibration disease was 56.34+5.15, patients of the control group-58.22+-7.05. The study of the support symmetry and equilibrium function was carried out using the Romberg test on the St-150 stabiloplatform (Biomera, Moscow) in a vertical stand with European installation of feet in the positions of open (OE) and closed eyes (CE). A comparative analysis of the parameters of support symmetry in patients with VD from GV revealed a statistically significant sagittal asymmetry in the phases of OE and CE than in individuals of CG. Among the balancing parameters, the most informative parameters of computer stabilometry in patients with VD from GV were: an increase in the area of the statokinesiogram, a decrease in energy efficiency in both phases of the study, and an increase in the speed of the statokinesiogram in phase with CE. Computer stabilometry can be recommended as an additional objective research method in the diagnosis of early stages of VD from GV to improve the quality of periodic medical examinations.

Gender Biases in Online Physician Ratings: Female Doctors Evaluated More Harshly by Patients (Preprint)

2021 ◽  
Author(s):  
Julia Barnett ◽  
Margrét Vilborg Bjarnadóttir ◽  
David Anderson ◽  
Chong Chen
Keyword(s):  
Online Reviews ◽  
Physician Services ◽  
Female Physicians ◽  
Male And Female ◽  
Gender Biases ◽  
Online Ratings ◽  
Physician Reviews ◽  
And Gender ◽  
State Medical Boards

BACKGROUND Prior research has highlighted gender differences in online physician reviews, however, to date no research has linked online ratings with quality of care. OBJECTIVE To compare a consumer-generated measure of physician quality (online ratings) with a clinical quality outcome (sanctions for malpractice or improper behavior), to understand how patients’ perception and evaluation of doctors differ based on the physician’s gender and quality. METHODS We use data from a large online doctor reviews website and the Federation of State Medical Boards. We implement paragraph vector methods to identify words that are specific to and indicative of the separate groups of physicians. We then enrich these findings by utilizing the NRC word-emotion association lexicon to assign emotional scores to the various segments: gender, gender and sanction, and gender and rating. RESULTS We find significant differences in the sentiment and emotion of reviews for male and female physicians. We find that numerical ratings are lower and the sentiment in text reviews is more negative for women who will be sanctioned than for men who will be sanctioned; sanctioned male doctors are still associated with positive reviews. CONCLUSIONS Conclusions: Given the growing impact of online reviews on demand for physician services, understanding the different reviews faced by male and female physicians is important for consumers and for platform architects in order to revisit their platform design.

The Canvas Model as a Strategy for Improving Financial Profits: A Casey Study of Online Businesses in Indonesia

2017 ◽  
Vol 2 (4) ◽  
pp. 40-44
Author(s):  
Francisca Hermawan ◽  
Sri Hapsari Wijayanti ◽  
Fransiskus X Lara Aba
Keyword(s):  
Business Strategy ◽  
Sampling Technique ◽  
Jel Classification ◽  
Climatic Conditions ◽  
Primary Data ◽  
Selling Price ◽  
Cut Flowers ◽  
Online Business ◽  
Potential Customers

Objective - The aim of this study is to identify how the strategy of online businesses can be improved to increase financial profits. The focus of this study is on online businesses selling flowers, taking into consideration the fact that the freshness of flowers does not last long, and that the price and quality of flowers fluctuates depending on climatic conditions. Methodology/Technique - The data used in this research is primary data, obtained by distributing questionnaires for market research, tested against 57 respondents. The respondents were selected using non-probability sampling with a purposive sampling technique. The results of the validation test r count > r table, with 5% significance, shows that businesses providing flower arrangements are in high demand. Findings - The results of the model business identification canvas and the profit and loss projections indicate that the choice of the business strategy series for cut flowers on each element is accurate. The results of the analysis of the strengths and threats also identifies that selling price varies depending on the types of flowers used in an arrangement, and accessories used. Novelty - This research studies how the types of flowers used, the design of an arrangement, accessories used, packaging, and family ownership of a business can effect the interest of potential customers in the Fiore shop in Afrodite. Type of Paper: Empirical. Keywords: SWOT; Canvas Models; Communication; Online Business; Indonesia. JEL Classification: C50, C53, C59.

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