scholarly journals PENGARUH KOMPETENSI, KOMITMEN ORGANISAS DAN INDEPENDENS TERHADAP KINERJA AUDITOR PADA INSPEKTORAT PROVINS SULAWES BARAT

2021 ◽  
Vol 3 (2) ◽  
pp. 98-105
Author(s):  
Andi Mansahid Priogandi ◽  
Firman Manne ◽  
Herminawati Abubakar

Penelitian in bertujuan untuk mengetahu dan meng-analisis pengaruh kompetensi, komitmen organisas dan independens terhadap kinerja auditor pada Inspektorat Provins Sulawes Barat. Teknik pengumpulan data melalu kuesioner, observasi, wawancara dan telaah dokumen. Sedangkan teknik analisis data yang diguna-kan adalah uj kualitas data, uj asums klasik, analisis regres linear berganda, pengujian hipotesis, dan koefisien determinasi. Berdasarkan hasil analisis maka diperoleh hasil bahwa kompetens mempunya pengaruh yang positif dan signi-fikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Komitmen Organisas mem-punya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Independens mempunya pengaruh yang positif dan signifikan terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat.  Hasil peng-ujian serempak maka dapat disimpulkan bahwa kompetensi, komitmen organisasi, dan independens mempunya pengaruh secara serempak atau bersama-sama terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat. Dar hasil pengujian regres maka diketahu bahwa variabel yang dominan berpengaruh terhadap kinerja auditor pada Kantor Inspektorat Provins Sulawes Barat adalah komitmen organisasi. This study aims to determine and analyze the influence of competence, organizational commitment and independence on auditor performance at the Inspectorate of West Sulawes Province. Data were collected through questionnaires, observation, interviews and document reviews. Meanwhile, the data analysis techniques used are data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, and the coefficient of determination. Based on the analysis, the results show that competence has a positive and significant effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. Organizational commitment has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. Independence has a positive and significant effect on auditor performance at the Inspectorate Office of West Sulawes Province. From the results of simultaneous testing, it can be concluded that competence, organizational commitment, and independence have a simultaneous or joint effect on the performance of auditors at the Inspectorate Office of West Sulawes Province. From the results of regression testing, it is known that the dominant variable affecting the performance of auditors at the Inspectorate Office of West Sulawes Province is organizational commitment.

2019 ◽  
Vol 1 (1) ◽  
pp. 131-142
Author(s):  
Ahmad Sumitra ◽  
Deni Muhammad Danial ◽  
Eryy Sunarya

This study aims to determine the effect of Ability (Variable X1) and Work Experience (Variable X2) on employee performance. The method used in this study is using descriptive methods and associative methods. Data collection techniques conducted by researchers in this study are through observation, questionnaire interviews, documentation and literature study. Data analysis techniques start from the compilation of data, tabulation of data up to the testing phase. Based on the results of the calculation of the study of multiple linear regression analysis. The coefficient of determination (R2) can be obtained from the capability variable (X1) and work experience (X2) affects 89.8% (0.898) on employee performance (Y), the remaining 10.2% is influenced by other factors outside the research this. Conclusions, abilities and work experience have an impact on employee performance Keywords: Ability, Work Experience, Employee Performance.


2019 ◽  
Vol 8 (6) ◽  
pp. 3730
Author(s):  
Nadhifa Faisal ◽  
I Gusti Ayu Manuati Dewi

and organizational culture on organizational commitment of employees. The population of this research is all employees of PT. Harum Indah Sari Tours & Travel Denpasar, amounting to 171 people. The sampling technique used was proportional incidental sampling with Slovin approach as the method of determining the sample, so the sample used was 63 people. Data collection was done through interviews and questionnaires. Data were analyzed using multiple linear regression analysis techniques. The results of data analysis show that compensation, environmental policy, and organizational culture have a positive effect on organizational commitment of employees. It can be indicated that the better the compensation, the better the work environment and the stronger the organizational culture, the higher the organizational commitment of employees of PT. Harum Indah Sari Tours & Travel Denpasar. Keywords: compensation, work environment, organizational culture, organizational                   commitment of employees.          


2021 ◽  
Vol 2 (2) ◽  
pp. 121-134
Author(s):  
Riani Riani ◽  
Riyanto Wujarso Riyanto Wujarso

This study aims to analyze the effect of rentability, profitability, and solvability on audit delay. The population in this study was 5 manufacturing companies listed on the Stock Exchange in 2015-2018. Sampling using purposive sampling. The sample in this study were 20 manufacturing companies (food and beverage subsector) listed on the Indonesia Stock Exchange (IDX). Data analysis techniques using multiple linear regression analysis. The results of this study indicate that partially rentability and profitability had a strength significant effect on audit delay, and solvability has a weak significant effect on audit delay. Simultaneously rentability, profitability, and solvability together have a significant influence on audit delay. Adjusted R-square value is 0,516, meaning that the magnitude of the coefficient of determination is 0.516 which states that the independent variable explains the dependent variable of 51.6 %. The remaining 48.4 % is influenced by other variables that is not in researched.


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2020 ◽  
Vol 1 (1) ◽  
pp. 150-169
Author(s):  
Dinda Larasati ◽  
Andreas ◽  
Rofika

This study aims to determine the effect of investigative audit techniques, auditor experience and auditor professionalism on the disclosure of fraud with spiritual intelligence as a moderating variable. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 60 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using the Statistical Product and Service Solution (SPSS) data processing software version 17.0 for windowS. The results of this study indicate that investigative audit techniques have a significant effect on disclosure of fraud. While the auditor's experience and auditor professionalism have no effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence can moderate investigative audit techniques, auditor experience and auditor professionalism on disclosure of fraud


2019 ◽  
Vol 1 (2) ◽  
pp. 95-106
Author(s):  
Kosasih

The purpose of this research is to obtain empirical evidence through data analysis of the influence of work culture, organizational commitment, and strandar operational procedures on employee work productivity at PT Kimia Farma Apotek Tbk (Persero) East Bandung Region. The research method used in this research is descriptive and verifikatif method with quantitative approach and using multiple linear regression analysis. Technique of collecting data that is used is by observation at 6 pharmacy chemical pharmacy of East Bandung area through questionnaires completed by interview. the esult of this study indicate that both partially and simultaneously between work culture, organizational commitment and standart operational process have a positive effect on employee work productivity. It means that the more work culture organizational commitment, and ordinary operational procedures, will make the work productivity of employees more and more tense. As well as the most dominant most affecting work productivity is comitment organization, meaning with high organizational commitment, automatically employees will work hard for the company, proud of the company and have good emission ties the company.


2019 ◽  
Vol 10 (1) ◽  
pp. 19-28
Author(s):  
Maria Kaok

The purpose of this study was to analyze the influence of the work environment and work facilities on the performance of the employees of PT. Telkom (Engineering Section) Merauke Branch. With data analysis techniques using multiple linear regression analysis and t-test results of 3.567 for X1 variables (work environment) and X2 variables (work facilities) 2.16 and f-test 12.724. The conclusion of this research is that by paying attention to the work environment and adding work facilities it will have a good impact on employee performance.


2019 ◽  
Vol 2 (1) ◽  
pp. 62-72
Author(s):  
Intan Maizah Ela Yani ◽  
Myrna Sofia ◽  
Nurhasanah Nurhasanah

This study aims to determine the effect of training, work discipline and organizational culture on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area. The research method used is descriptive statistical method with a quantitative approach. Data collection techniques are carried out by observation and questionnaire. The number of research samples used was 74 respondents. Analysis of the data used is multiple linear regression analysis, hypothesis testing in the form of T test and F test and analysis of the coefficient of determination. The research conducted resulted in training having a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t arithmetic> t table or 23,057> 1,994 and the significance value produced 0,000 <0,05. Work Discipline has a significant effect on the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count> ttable or 2.649> 1.994 and the significance value produced 0.010 <0.05. Organizational culture does not affect the organizational commitment of employees of PT. PLN (Persero) Tanjungpinang Area because the value of t count <t table or -1.424> 1.994 and the significance value produced is 0.159> 0.05.


2019 ◽  
Vol 29 (2) ◽  
pp. 791
Author(s):  
Ni Kadek Putri Sartika ◽  
I Nym Wijana Asmara Putra

This research was conducted at PT. Prosperous Indobali Trada all branches in Bali. Data collection is done by questionnaire with saturated sampling technique. The number of employees who become respondents is as many as 46 people. Data Analysis Method used in this research is to use multiple linear regression analysis. Based on the results of the analysis found Leadership Style has a positive and significant effect on company performance. This shows that the greater the leadership style the company will increase. Positive and significant organizational commitment to the company's performance. This shows the higher level of organizational commitment, the higher the company will be. Positive and significant work motivation on company performance. This shows the higher level of work motivation, the higher the increase in the company. Keywords : Leadership Style; Organizational Commitment; Motivation; Performance.


2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.


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