scholarly journals The Effect of Audit Technique, Auditor Skill and Role of Whistleblower on Effectiveness of Government Audit

This research sought to analyze how audit technique applied, auditors’ ability owned, and the role of whistleblower affect the effectiveness of investigative audit implementation in fraud disclosure. The technique used for obtaining the data was purposive sampling by distributing and collecting total of 87 questionnaires to the auditors who work at State Development Audit Agency (BPKP) Representative Office of Special Capital Region of Jakarta and Indonesian Supreme Audit Institution (BPK) in Jakarta. Data collected was processed by using statistical software with the method of multiple regression analysis. The result revealed that partially, auditors’ ability and the role of whistleblower have significant effect on effectiveness of investigative audit implementation in fraud disclosure with the auditors’ ability occured to be the most dominant variable. Meanwhile, audit technique has negative effect. Silmutaneously, it was discovered that the three variables have significant influence on effectiveness of investigative audit implementation in fraud disclosure.

2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Adinda Nur Annissa ◽  
Eristia Lidia Paramita

In the recent years, the influence of celebrity in promoting a brand is promising. Without a doubt, celebrity endorsement will boost business brand awareness with an endorsement. This research objective is to analyse the effect of celebrity endorsement and brand image toward the customer buying decision. The purpose of this study is to provide guidance for both the brand and celebrities regarding to endorsing. The population was the consumer of Maybelline in Indonesia. Purposive sampling was used in this research with 216 respondent. Multiple regression analysis method was used in this research. This research implies that celebrity endorsement and brand image affected the customer buying decision and the result is that Celebrity Endorsement and Brand Image of Maybelline have a positive significant influence on the buying decision. 


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 (1) ◽  
pp. 1-11
Author(s):  
Ni Wayan Fitriana Ayu Lestari ◽  
Isti Riana Dewi ◽  
Aan Kanivia

There is job dissatisfaction that some employees at PT. Jasa Marga (Persero) Tbk. The Palikanci branch resulted in low work productivity. This study took a sample of 58 employee respondents. The technique of taking using purposive sampling was collected through a questionnaire instrument aimed to determine the effect of compensation, competence, and motivation on work productivity. The analysis technique uses multiple regression analysis. It was found that there was a positive and significant influence between the variables of compensation, competence, motivation on work productivity at PT. Jasa Marga (Persero) Tbk. Palikanci branch either partially or simultaneously. So it is necessary to pay attention to the company so that it can pay more attention to the amount of compensation given and appreciation of employee competence to increase work productivity. Likewise, high motivation must be evaluated to increase work productivity which will help the company achieve its goals.


2020 ◽  
Vol 3 (3) ◽  
pp. 249-256
Author(s):  
Dewi Indra Lestiani ◽  
Syamsul Bachri Daeng Parani ◽  
Elimawaty Rombe

This study aims to analyze the influence of: (1) brand image, consisting of corporate image, customer image, and product image on customer loyalty at PT. BRI Unit Bumi Nyiur Palu. (2) corporate image on customer loyalty at PT. BRI Unit Bumi Nyiur of Palu. (3) customer image on customer loyalty at PT. BRI Unit Bumi Nyiur of Palu. (4) product image on customer loyalty at PT. BRI Unit Bumi Nyiur of Palu. Type of study is causal descriptive. Population includes customers at PT. BRI Unit Bumi Nyiur of Palu. Sampling technique is purposive sampling, with 100 respondents as samples. Method of analysis is multiple regression analysis. The results show that (1) brand image consisting of corporate image, customer image, and product image simultaneously have significant influence on customer loyalty at PT. BRI Unit Bumi Nyiur of Palu (2) Corporate image has a significant influence on customer loyalty at PT. BRI Unit Bumi Nyiur of Palu, (3) customer image has a significant influence on customer loyalty at PT. BRI Unit Bumi Nyiur of Palu, (4) product image significantly influences customer loyalty at PT. BRI Unit Bumi Nyiur of Palu. Penelitian ini bertujuan untuk menganalisa: (1) pengaruh citra merek yang terdiri dari citra perusahaan, citra konsumen, dan citra produk terhadap loyalitas nasabah pada PT. BRI Unit Bumi Nyiur Palu. (2) pengaruh citra perusahaan terhadap loyalitas nasabah pada PT. BRI Unit Bumi Nyiur Palu. (3) pengaruh citra konsumen terhadap loyalitas nasabah pada PT. BRI Unit Bumi Nyiur Palu. (4) pengaruh citra produk terhadap loyalitas nasabah pada PT. BRI Unit Bumi Nyiur Palu. Jenis penelitian yang digunakan adalah Deskriptif Kausal. Populasi dalam penelitian ini adalah masyarakat Kota Palu yang merupakan nasabah pada PT. BRI Unit Bumi Nyiur Palu. Teknik penarikan sampel menggunakan purposive sampling, dengan jumlah sampel sebanyak 100 responden. Metode analisis menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa (1) Citra merek yang terdiri dari citra perusahaan, citra konsumen, dan citra produk, berpengaruh signifikan terhadap loyalitas nasabah pada PT. BRI Unit Bumi Nyiur Palu (2) Citra perusahaan berpengaruh signifikan terhadap loyalitas nasabah pada PT. BRI Unit Bumi Nyiur Palu, (3) Citra kosumen berpengaruh signifikan terhadap loyalitas nasabah pada PT. BRI Unit Bumi Nyiur Palu, (4) Citra produk berpengaruh signifikan terhadap loyalitas nasabah pada PT. BRI Unit Bumi Nyiur Palu.


2020 ◽  
Vol 6 (1) ◽  
pp. 70-78
Author(s):  
Gio Fany Farela Hidayatullah ◽  
Zakiyah Zahara

This research aims at finding out the influence of the lifestyle simultaneously and partially on the purchasing decision’s at the Cafe Orange Puncak Padanjese. The research subjects were 60 respondent, with the sampling technique used is purposive sampling. The data were taken through questionnaire, observation, and interview. Multiple Regression Analysis model was used to analyze the data. The results show that:  1) Lifestyle that consisted of dimensions of activity, interest and opinion simultaneously gives significant influence on the decision in purchasing at Cafe Orange Puncak Padanjese. 2) Dimension of activity partially give significant influence on the decision in purchasing at Cafe Orange Puncak Padanjese. 3) Dimension of interest partially give significant influence on the decision in purchasing at Cafe Orange Puncak Padanjese. 4) Dimension of opinion partially give significant influence on the decision in purchasing at  Cafe Orange Puncak Padanjese.  Penelitian ini bertujuan untuk mengetahui peran gaya hidup secara simultan dan parsial terhadap konsumen dalam keputusan pembelian di Cafe Orange Puncak Padanjese. Subjek dalam penelitian ini adalah 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode pengumpulan data dengan kuesioner, observasi dan wawancara. Analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan: 1) Gaya hidup yang terdiri dari dimensi aktivitas, minat dan opini secara simultan memberikan pengaruh yang signifikan terhadap keputusan pembelian di Cafe Orange Puncak Padanjese. 2) Dimensi aktivitas secara parsial berpengaruh signifikan terhadap keputusan pembelian di Cafe Orange Puncak Padanjese. 3) Dimensi minat secara parsial berpengaruh signifikan terhadap keputusan pembelian di Cafe Orange Puncak Padanjese. 4) Dimensi opini secara parsial berpengaruh signifikan terhadap keputusan pembelian di Cafe Orange Puncak Padanjese.


Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 153-160
Author(s):  
KAREL TJAHJADI ◽  
FINKA PUTRIANA CAHYADI

This study aimed to determine the influence of Time Pressure, Role Ambiguity, Workload, and Lack of Motivation on Employee Performance at PT XYZ. The population of this study was all of the employees at PT XYZ. 76 respondents were chosen to be the sample of this research. The sampling technique used was purposive sampling. The questionnaire was a 26-item likert scale, created by using google form, and distributed to the respondents via email. To analyze the data, research used multiple regression analysis as a test tool. Results showed that both Role Ambiguity and Lack of Motivation have a negative and significant influence on employee performance at PT XYZ, while the two other variables, Time Pressure and Workload don’t have any influence on employee performance.


2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Rinny Meidiyustiani ◽  
Putri Febisianigrum

This study aimed to analyze the influence of profitability, solvency, and auditor’s opinion set on audit delay, and to analyze the size of company in moderating the effect of profitability, solvency, and auditor’s opinion set to audit delay. The population in this study is mining companies listed on Indonesia Stock Exchange period 2012-2017 with using purposive sampling technique and obtained a sample of study as many as 32 companies. The analysis has been carried out by using multiple regression analysis and moderated regression analysis. The result of this study show that the partial profitability has negative effect to audit delay, solvency and auditor’s opinion has not effect to audit delay, the size of company cannot moderate the effect of profitability set to the audit delay, solvency can moderate the effect of profitability set to the audit delay and auditor’s opinion cannot moderate the effect of profitability set to the audit delay. 


2014 ◽  
Vol 5 (1) ◽  
pp. 483-490
Author(s):  
Esy Delia Lewaherilla

   This study aims to find out the influence of work capital, wage level, type of industry, and the interaction between business capital and type of business on labor employment in small industries in Ambon city.       The research used primary data obtained from a survey conducted from May to June 2013. The population included the industries of garment, food and handycraft. The samples were 139 respondents selected by using the purposive sampling method.       The data were analysed by using multiple regression analysis method. The results reveal that : (1) business capital has a positive and significant influence on labour employment, either directly or indirectly through production; (2) Wage level directly has negtive and significant influence on labour employment; but indirectly, wage level has positive and significant influence throught production.  


2018 ◽  
Vol 21 (2) ◽  
pp. 241-266
Author(s):  
Yusepaldo Pasharibu ◽  
Eristia Lidia Paramita ◽  
Stefianus Febrianto

Recently, online transportation that enables people to freely choose and order transportation services with their smartphones is growing very rapidly in Indonesia. This study aims to test the variables that affect customer satisfaction of online transportation with regard to price, service quality, and trust.  This quantitative study uses 100 respondents selected by the purposive sampling technique. Next, this study analyzes the data generated using the multiple regression analysis. The results show that service quality and trust significantly affect customer satisfaction, but price does not exhibit a significant influence on customer satisfaction. Further, price, service quality, and trust simultaneously exhibit significant influences on online transformation’s customer satisfaction. Thus, this study practically implies that offering competent service quality, such as emphasizing cars’ cleanliness and tidiness, providing responsive services and timely presence complemented by the enhancement of drivers’ skills. Besides, firms have to maintain customers’ trust by offering convenient, satisfying, and responsible services.


2020 ◽  
Vol 1 (3) ◽  
pp. 253-260
Author(s):  
Sulfianti Sulfianti ◽  
Rahmat Mubaraq ◽  
Harifuddin Thahir

This  study  aims  to  find and  analyze:  (1)  Significant  influence  of  image  and  store  atmosphere variable  to  customer  satisfaction  RM  Radja  Penyet  Mas  Fais  Cab.  Ahmad  yani  Palu,  (2)  The significant effect of image variable on customer satisfaction RM Radja Penyet Mas Fais Cab. Ahmad yani  Palu,  (3)  Significant  influence of  store atmosphere  variable to  customer  satisfaction  RM  Radja Penyet Mas Fais Cab. Ahmad yani Palu.The type of research used is causality (shows the relationship between variables). The populations that become the object in this study are the customers RM Radja penyet Mas Fais Cab.Ahmad Yani that can not be determined and unclear. Sampling technique in this study using purposive sampling, with the number of samples of 100 respondents. Data collection using questionnaires that have been tested for validity and reliability. The method of analysis using multiple regression  analysis.  The  results  showed  (1)  image  and store  significant  atmosphere  to  customer satisfaction  in  RM  Radja Penyet  Mas  Fais  Cab.  Ahmad  Yani  Palu,  (2)  Citra  angry  significant  to customer satisfaction in RM Radja Penyet Mas Fais Cab. Ahmad Yani Palu, (3) Storing a significant response to customer satisfaction at RM Radja Penyet Mas Fais Cab. Ahmad Yani Palu. Penelitian  ini  bertujuan  untuk mengetahui  dan  menganalisa:  (1) Pengaruh  signifikan variabel  citra  dan  suasana  simpan  terhadap  kepuasan  pelanggan  RM  Radja  Penyet  Mas  Fais Cab.  Ahmad  yani Palu,  (2)  Pengaruh  signifikan  variabel  citra  terhadap  kepuasan pelanggan RM Radja Penyet Mas Fais Cab. Ahmad yani Palu, (3) Pengaruh signifikan variabel suasana toko terhadap kepuasan pelanggan RM Radja Penyet Mas Fais Cab. Ahmad yani Palu. Jenis penelitian yang digunakan adalah kausalitas (menunjukkan hubungan antarvariabel). Populasi yang menjadi  obyek dalam  penelitian  ini  adalah para  pelanggan  RM  Radja  penyet  Mas  Fais Cab.Ahmad Yani yang tidak dapat ditentukan dan tidak jelas. Teknik penarikan sampel dalam penelitian  ini  menggunakan purposive  sampling,  dengan  jumlah  sampel  sebanyak  100 responden.  Pengambilan  data  menggunakan  kuesioner  yang  telah  diuji  validitas  dan reliabilitasnya.  Metode  analisis  menggunakan analisis  regresi  berganda.  Hasil  penelitian menunjukkan  (1)  Citra dan  toko  suasana  signifikan  terhadap  kepuasan  pelanggan  di  RM Radja Penyet Mas Fais Cab. Ahmad Yani Palu, (2) Citra marah signifikan terhadap kepuasan pelanggan  di  RM  Radja  Penyet  Mas  Fais  Cab. Ahmad  Yani  Palu,  (3)  Menyimpan  suasana tanggap signifikan terhadap kepuasan pelanggan di RM Radja Penyet Mas Fais Cab. Ahmad Yani Palu.


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