scholarly journals Pengaruh Pengalaman Audit, Keahlian Audit, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment Auditor (Studi Pada BPK-RI Perwakilan Provinsi Papua Barat)

2021 ◽  
Vol 4 (1) ◽  
pp. 23-31
Author(s):  
Billy Johan Herman Ratag ◽  
Simson Werimon ◽  
Syarifudin
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Auditor Judgment ◽  
Audit Judgment ◽  
West Papua ◽  
The Republic ◽  
Papua Barat

This study aims to analyse the influence of audit experience, audit expertise, compliance pressure and complexity of tasks on auditor judgment audits. The sample in this study was an auditor working with the Audit Board of the Republic of Indonesia, representative of West Papua Province. The sample is selected based on purposive sampling method. Data collection was conducted by distributing questionnaires to 42 respondents and returned as many as 32 questionnaires. The data was analyzed using linear regression analysis with SPSS 21. The results of this study show that audit experience affects audit judgment auditors. Audit expertise has no effect on auditors' judgment audits. Compliance pressure affects auditors' judgment audits. The complexity of the task has no effect on the auditor's audit judgment.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals COVID 19: THE IMPACT OF DEMAND, SUPPLY, AND LABOR

2020 ◽  
Vol 4 (5) ◽  
pp. 60-73
Author(s):  
Hantono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Regression Model ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
The Impact

This study aims to determine the effect of 1) demand, 2) supply, 3) labor, 4) covid 19. The sampling in this research was conducted by using a incidental sampling method. Methods of data collection through questionnaires that have been distributed to 100 respondents who have met criteria. With multiple linear regression analysis, it shows that the demand, supply, labor both partial and simultaneous have significant effect on covid 19. It can be concluded that mitigation of demand, supply, labor towards covid 19. The results of t test showed that demand is approved and indicates demand has great impact on affecting the covid 19, supply is not approved and indicates supply has less impact on affecting the covid 19, labor is approved and indicates labor has great impact on affecting the covid 19. The results of f test showed that both of the independent variables are simultaneously affecting the covid 19. The result of R Square of the regression model is 0.216 which shows that 21,6 % of mitigation of covid 19 can be explained by demand, supply, labor. Whereas, the 78,4% of covid 19 variable can be explained by other factors or variables which are not examined in this research.

scholarly journals STUDI EMPIRIS TENTANG PENGAWASAN KERJA, PENGALAMAN KERJA, DAN KEMAMPUAN KERJA SERTA PENGARUHNYA TERHADAP MOTIVASI BERPRESTASI KARYAWAN

2022 ◽  
Vol 18 (1) ◽  
pp. 80-100
Author(s):  
Rahayu Mardikaningsih ◽  
Samsul Arifin
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Achievement Motivation ◽  
Work Experience ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Main Function ◽  
Quantitative Studies ◽  
The Impact ◽  
Analytical Device

Human assets as one of the elements of manufacturing are the riding pressure of each organisation. They have a main function in understanding the organisation's goals. Companies ought to constantly inspire them to offer the excellent paintings effects in order that organisation sports aren't hampered consistent with their workload and responsibilities. Good paintings effects are primarily based totally at the lifestyles of a cause for fulfillment and there are numerous variables that have effect on this. This studies targets to research and decide the impact of labor supervision, paintings revel in, and paintings cappotential on fulfillment motivation. This quantitative studies takes the populace targeted on personnel who paintings withinside the manufacturing phase of a multinational organisation in Sidoarjo. Respondents on this observe have been a hundred and twenty respondents. The analytical device used, particularly SPSS model 25 program. The sampling method on this observe the usage of purposive sampling method. The analytical device used is more than one linear regression analysis. The effects confirmed that each one hypotheses have been demonstrated correct. Work supervision has a massive effective impact on fulfillment motivation. Work revel in and paintings cappotential even have a massive have effect on fulfillment motivation. The 3 of them offer a massive impact concurrently on fulfillment motivation. Keywords: job supervision, work experience, work ability, achievement motivation.

scholarly journals Entrepreneurship Orientation Strategy, Market Orientation And Its Effect On Business Performance In MSMEs

2020 ◽  
Vol 4 (1) ◽  
pp. 1-10
Author(s):  
Achmad Daengs GS ◽  
Asep Iwa Soemantri
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Market Orientation ◽  
Business Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Crucial Effect

 ABSTRAK Kontribusi UKM untuk pertumbuhan perekonomian membuat kinerja UKM perlu untuk ditingkatkan. Dalam hal ini ada banyak faktor yang harus dipertimbangkan dalam meningkatkan kinerja di UKM-UKM seperti kewirausahaan dan orientasi pasar, sehingga kajian yang telah dilaksanakan dengan tujuan untuk mengetahui pengaruh paling penting dari orientasi pasar dan kewirausahaan pada kinerja usaha UKM. Penelitian dikerjakan dengan menggunakan pendekatan kuantitatif. Sampel diambil dari 50 pelaku UKM yang dibina oleh Dinas Perdagangan Surabaya. Pengumpulan data dalam kajian ini dikerjakan dengan menyebarkan angket kuesioner. Teknik analisis data adalah analisis regresi linier berganda. Temuan-temuan dari penelitian ini menunjukkan bahwa orientasi kewirausahaan dan pasar mempunyai pengaruh signifikan baik itu parsial dan secara simultan pada kinerja usaha pada UKM-UKM. Kata kunci: orientasi kewirausahaan, orientasi pasar, kinerja usaha  Strategi Orientasi Kewirausahaan, Orientasi Pasar dan Pengaruhnya Pada Kinerja Usaha Di Unit Usaha Kecil-Menengah (UKM) ABSTRACT SMEs contribution to economic growth makes the MSMEs performance need to be improved. In this case numerous factors should be considered in improving performance of SMEs such as entrepreneurship and market orientations, so this study was conducted with aim to examine the crucial effect of entrepreneurship and market orientations on the business performance to MSMEs. This research is done by using quantitative approach. The samples taken are 50 SMEs business players built by Department of Commerce Surabaya. Data collection in this study was done by distributing questionnaires. Analysis technique of data is multiple linear regression analysis. Findings of this study indicate that the orientation of entrepreneurship and market has significant effect both partially and simultaneously on business performance on MSMEs. Keywords: Entrepreneurship Orientation, Market Orientation, Business Performance

scholarly journals Pengaruh Keahlian Auditor dan Independensi terhadap Audit Judgment

2020 ◽  
Vol 2 (5) ◽  
pp. 741-751
Author(s):  
Elizabeth Sihombing ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Techniques ◽  
Audit Judgment

This study aims to empirically test whether the auditor’s expertise and auditor independence affect audit judgment. The selected sample is fifty respondents with technical purposive sampling. We use a quantitative method, where data is obtained from auditors who work in public accounting firms in Jakarta. We use multiple linear regression analysis techniques with the SPSS program. We find that partially, either expertise of auditors and auditor independence has a positive and significant effect on audit judgment. F test has shown that simultaneously auditor expertise and auditor independence have a  positive and significant effect on audit judgment.

scholarly journals Pengaruh Pelatihan, Disiplin Kerja, Dan Budaya Organisasi Terhadap Komitmen Organisasi Pegawai PT. PLN (Persero) Area Tanjungpinang

2019 ◽  
Vol 2 (1) ◽  
pp. 62-72
Author(s):  
Intan Maizah Ela Yani ◽  
Myrna Sofia ◽  
Nurhasanah Nurhasanah
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

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.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi

2019 ◽  
Vol 28 (3) ◽  
pp. 1819
Author(s):  
Ni Komang Norma Nita ◽  
Ni Luh Supadmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Questionnaire Data ◽  
Accounting Fraud ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud. Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.

scholarly journals Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

AGAMA DAN FILANTROPI: PENGARUH PROMOSI TERHADAP MINAT MASYARAKAT MENJADI FILANTROPIS ZAKAT (MUZAKKI) PADA LEMBAGA AMIL ZAKAT DI KOTA AMBON

2020 ◽  
Vol 16 (1) ◽  
Author(s):  
Rosna Kurnia ◽  
Dety Aryani Relubun ◽  
Wahyu Ismail Kurnia ◽  
Roni Ismail
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Linear Regression Analysis ◽  
Life Quality ◽  
Literary Study ◽  
Simple Linear Regression ◽  
Muslim Majority ◽  
Promotion Effort

Each religion obliges its followers to do philanthropy deed. Zakat is one of philanthropy tenets in Islam. In Islam, zakat is believed to be one of the vital instruments in an effort to eradicate poverty, decrease unemployment rate, and improve the life quality of society. As Muslim majority country, Indonesia rightly need to optimize the zakat philanthropy program through stimulating people's inclination to become loyal zakat philanthropist or Muzakki in one of the Zakat collection agencies in Indonesia. This research, therefore, is aiming at analyzing the influence of promotion on forming people's interest in becoming Muzakki in one of the Zakat agencies in Ambon, Maluku province. The quest was particularly conducted in YAKESMA Zakat Agency in Ambon. The data collection processes were literary study, interview, and questionnaire allotment regarding the research. As for the data analyzing, the simple linear regression analysis was used with variables consisting of promotion scale and people's proclivity of 25 out of 154 respondents. The outcome of the research indicated that the promotion scale has a significant improvement of people's proclivity to become Muzakki or zakat philanthropist in YAKESMA Zakat agency in Ambon. The promotion effort contributed 78.9 percent in forming Ambonese’s proclivity to become loyal zakat philanthropist (Muzakki) in YAKESMA Zakat agency in Ambon.

Sign in / Sign up

Export Citation Format

Share Document