PENGARUH PROFESIONALISME, KUALITAS AUDIT, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM LAPORAN KEUANGAN

2019 ◽  
Vol 5 (2) ◽  
pp. 66-74
Author(s):  
Mar’atus Sholikhah ◽  
Mulya Sari ◽  
Anisatul Izzah ◽  
M. Taufiq Noor Rokhman
Keyword(s):  
Data Collection ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Significant Influence ◽  
Audit Quality ◽  
Analytical Tool ◽  
Quantitative Approach ◽  
Financial Report

The purpose of this study is first, providing empirical evidence of the effect of Auditor Professionalism on Materiality Level Considerations. Second, provide empirical evidence of the effect of audit quality on materiality level considerations. Third, provide empirical evidence of the Effects of Auditor Experience on Materiality Level Considerations. This study uses a quantitative approach with research respondents, namely auditors who work in public acconting office in Malang city. Data collection techniques using questionnarie instruments. The analytical tool used is multiple regression. The results of the study show that: 1) Auditor Professionalism (X1) has a significant effect on the Materiality Level Consideration, which is indicated by the sig value of 0.002; 2) Audit Quality (X2) has a significant influence on Level Considerations Materiality, which is indicated by a sig value of 0.026; 3) and Experience Auditors (X3) have a significant influence on consideration Materiality level, which is indicated by the sig value of 0.047. Keywords: Professionalism, Audit Quality, Auditor Experience, Materiality Level, Financial Report

PENGARUH PROFESIONALISME, KUALITAS AUDIT, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM LAPORAN KEUANGAN

2018 ◽  
Vol 4 (2) ◽  
pp. 20-28
Author(s):  
Mar’atus Sholikhah ◽  
Mulya Sari ◽  
Anisatul Izzah ◽  
M Taufiq Noor Rokhman
Keyword(s):  
Data Collection ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Significant Influence ◽  
Audit Quality ◽  
Analytical Tool ◽  
Quantitative Approach ◽  
Financial Report

The purpose of this study is first, providing empirical evidence of the effect of Auditor Professionalism on Materiality Level Considerations. Second, provide empirical evidence of the effect of audit quality on materiality level considerations. Third, provide empirical evidence of the Effects of Auditor Experience on Materiality Level Considerations. This study uses a quantitative approach with research respondents, namely auditors who work in public acconting office in Malang city. Data collection techniques using questionnarie instruments. The analytical tool used is multiple regression. The results of the study show that: 1) Auditor Professionalism (X1) has a significant effect on the Materiality Level Consideration, which is indicated by the sig value of 0.002; 2) Audit Quality (X2) has a significant influence on Level Considerations Materiality, which is indicated by a sig value of 0.026; 3) and Experience Auditors (X3) have a significant influence on consideration Materiality level, which is indicated by the sig value of 0.047. Keywords: Professionalism, Audit Quality, Auditor Experience, Materiality Level, Financial Report

PENGARUH PROFESIONALISME, KUALITAS AUDIT, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM LAPORAN KEUANGAN

2018 ◽  
Vol 4 (2) ◽  
pp. 20-28
Author(s):  
Mar’atus Sholikhah ◽  
Mulya Sari ◽  
Anisatul Izzah ◽  
M Taufiq Noor Rokhman
Keyword(s):  
Data Collection ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Significant Influence ◽  
Audit Quality ◽  
Analytical Tool ◽  
Quantitative Approach ◽  
Financial Report

The purpose of this study is first, providing empirical evidence of the effect of Auditor Professionalism on Materiality Level Considerations. Second, provide empirical evidence of the effect of audit quality on materiality level considerations. Third, provide empirical evidence of the Effects of Auditor Experience on Materiality Level Considerations. This study uses a quantitative approach with research respondents, namely auditors who work in public acconting office in Malang city. Data collection techniques using questionnarie instruments. The analytical tool used is multiple regression. The results of the study show that: 1) Auditor Professionalism (X1) has a significant effect on the Materiality Level Consideration, which is indicated by the sig value of 0.002; 2) Audit Quality (X2) has a significant influence on Level Considerations Materiality, which is indicated by a sig value of 0.026; 3) and Experience Auditors (X3) have a significant influence on consideration Materiality level, which is indicated by the sig value of 0.047. Keywords: Professionalism, Audit Quality, Auditor Experience, Materiality Level, Financial Report

PENGARUH GAYA HIDUP DAN LITERASI KEUANGAN TERHADAP PERILAKU KONSUMTIF BERBELANJA ONLINE PADA IBU RUMAH TANGGA DI KECAMATAN LUBUK BEGALUNG KOTA PADANG

2019 ◽  
Vol 4 (3) ◽  
pp. 548
Author(s):  
Rika Wahyuni ◽  
Hadi Irfani ◽  
Isna Asyri Syahrina ◽  
Rina Mariana
Keyword(s):  
Data Collection ◽  
Multiple Regression ◽  
Significant Influence ◽  
Financial Literacy ◽  
Online Shopping ◽  
Quantitative Approach ◽  
Survey Method ◽  
Research Approach ◽  
Purposive Sampling ◽  
Consumptive Behavior

<p>Penelitian ini bertujuan untuk membuktikan (1) Pengaruh Gaya Hidup terhadap Perilaku konsumtif berbelanja <em>online</em>, (2) Pengaruh Literasi Keuangan terhadap Perilaku konsumtif berbelanja <em>online</em>, (3) Pengaruh Gaya Hidup dan Literasi Keuangan terhadap Perilaku konsumtif berbelanja <em>online</em>. Penelitian pada Ibu Rumah Tangga di Kecamatan Lubuk Begalung Kota Padang. Penelitian ini menggunakan pendekatan kuantitatif, sedangkan metode yang digunakan adalah metode <em>survey</em>. Populasi yaitu ibu rumah tangga yang pernah berbelanja <em>online</em>. Jumlah sampel yang diambil sebanyak 50 orang ditentukan dengan teknik <em>purposive sampling</em>. Pengumpulan data menggunakan kuesioner dan dokumentasi. Data diolah menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa (1) Gaya hidup memiliki pengaruh yang signifikan terhadap perilaku konsumtif berbelanja <em>online</em> pada ibu rumah tangga di Kecamatan Lubuk Begalung Kota Padang, (2) Literasi keuangan memiliki pengaruh yang signifikan terhadap perilaku konsumtif berbelanja <em>online</em> pada ibu rumah tangga di Kecamatan Lubuk Begalung Kota Padang dan (3) Gaya hidup dan literasi keuangan memiliki pengaruh yang signifikan secara simultan terhadap perilaku konsumtif berbelanja <em>online</em> pada ibu rumah tangga di Kecamatan Lubuk Begalung Kota Padang.<em></em></p><p><em><br /></em></p><p><em>This study aims to prove (1) Effect of Lifestyle on Consumptive Behavior Of Online Shopping, (2) Effect of Financial Literacy on Consumptive Behavior Of Online Shopping, (3) Effect of lifestyle and financial literacy on Consumptive Behavior Of Online Shopping. Research on housewives in Lubuk Begalung District Padang City. The research approach that will be used in this research is quantitative approach, while the method used is survey method. The population is housewives who ever shop online. The number of samples taken as many as 50 people using purposive sampling. Data collection using questionnaires and documentation. The data were processed using multiple regression. The result of the research shows that (1) Lifestyle has a significant influence on Consumptive Behavior of online shopping on housewives in Lubuk Begalung District Padang City, (2) Financial Literacy has a significant influence on consumptive behavior of online shopping on housewives in Lubuk Begalung District Padang City and (3) Lifestyle and Financial Literacy has a significant influence on Consumptive Behavior of online shopping on housewives in Lubuk Begalung District Padang City</em>.</p><p> </p><pre> </pre>

Kontribusi Kecerdasan Logik dan Minat Belajar Terhadap Prestasi Belajar Matematika

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Nadun Nadun ◽  
Dian J Permana
Keyword(s):  
Mathematics Achievement ◽  
Data Collection ◽  
Multiple Regression ◽  
Statistical Methods ◽  
Significant Influence ◽  
Multiple Choice ◽  
Choice Test ◽  
Multiple Choice Test ◽  
Learning Achievement ◽  
Written Test

<p>The purpose of this study was to determine the contribution of logical intelligence and interest in learning to Mathematics achievement. The method used in this study from survey and the study was conducted in SMA Depok municipality. Techniques used in the data collection done by using a questionnaire written test multiple choice test and questionnaire. Analysis of the data in this study using descriptive statistical methods with multiple regression testing.where this research results showed in: there is a significant influence jointly between logical intelligence variables (X1) and interest in learning (X2) on mathematics achievement (Y),which means learners have a good logical <br />intelligence and has been interested in Mathematics will greatly affect the learning achievement in SMA Depok municipality</p>

PENGARUH KEPEMIMPINAN DAN KOMPETENSI TERHADAP KINERJA ORGANISASI PT. SAMICK INDONESIA

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Donny Dharmawan, MM. ◽  
Erfan Esnawan
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Organizational Performance ◽  
Multiple Regression ◽  
Significant Influence ◽  
Random Sampling ◽  
Simple Random Sampling ◽  
Validity And Reliability ◽  
Data Analysis Technique ◽  
Analysis Technique

<em><span lang="EN-US">This study aims to determine the magnitude of the influence of leadership and competence on the organizational performance of PT. Samick Indonesia. This study uses Simple Random Sampling. The population in this study were employees of PT. Samick Indonesia. With 156 samples. Data collection techniques using questionnaires which then have been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression. The results of this study indicate that, Leadership is able to improve Organizational Performance. Competence is able to improve organizational performance thus it can be concluded that leadership and competence have a positive and significant influence on the organizational performance of PT. Samick Indonesia.</span></em>

scholarly journals Analisis Nisbah dan Angsuran Terhadap Pembiayaan Kredit Usaha Rakyat (KUR) di BriSyariah KCP Genteng Banyuwangi

2021 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Nur Anim Jauhariyah ◽  
Ahmad Saiful Amin
Keyword(s):  
Data Collection ◽  
Small Business ◽  
Multiple Regression ◽  
Quantitative Approach ◽  
Analysis Tool ◽  
Independent Variables ◽  
Using Data

This study uses a quantitative approach by determining the research sample using data collection techniques obtained from the number of respondents 24 customers. The independent variables of this study are Nisbah (X1) and Installments (X2), while the dependent variable (Y) is Financing using micro small business credit products (KUR) iB. The analysis tool uses multiple regression with the help of SPSS software.The results of the study 1) Significantly the ratio (X1) has an effect on the financing (Y) of the people's business credit (KUR) micro and small iB products; 2) Significantly the installment (X2) has no effect on the financing (Y) of the people's business credit (KUR), micro and small iB; 3) Simultaneously, the ratio (X1) and installments (X2) have a significant effect on the financing (Y) of the iB micro and small business credit (KUR) product at BRISyariah KCP Genteng, Banyuwangi Regency.

scholarly journals Analisis Kompetensi Kepemimpinan dan Budaya Organisasi Terhadap Kepuasan Pelanggan Melalui Perilaku Responsif (Studi pada PT Garuda Indonesia Kantor Cabang Surabaya)

2016 ◽  
Vol 1 (1) ◽  
pp. 11-28
Author(s):  
Yunia Insanatul Karimah
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Organization Culture ◽  
Quantitative Approach ◽  
Leadership Competency ◽  
Responsive Behavior

The purpose of this research is to find out the influence of leadership competencyand organization culture to customer satisfaction either directly or indirectly throughresponsive behavior employees. This research has three variables namely independentvariables (leadership competency and organizational culture), mediating variable (responsivebehavior) and dependent variable (customer satisfaction). The population in thisresearch are frontliners and customer of PT Garuda Indonesia Surabaya Branch Office.The technique of data collection is the census method. Data are gathered by questionnairesgiven to 42 frontliners and customers of PT Garuda Indonesia Surabaya BranchOffice. This research used quantitative approach with multiple regression analysis. Theresult shows that leadership competency, organizational culture and frontliner responsivebehavior have significantly influence to customer satisfaction. Responsive behavior doesnot mediate the influence of leadership competency and organizational culture to customersatisfaction.

scholarly journals The Influence of Auditor Professionalism and Auditor's Competency on Audit Quality

2020 ◽  
Vol 4 (3) ◽  
pp. 460-464
Author(s):  
Widyanah Widyanah
Keyword(s):  
Data Collection ◽  
Direct Observation ◽  
Internal Control ◽  
Audit Quality ◽  
Control Unit ◽  
Quantitative Approach ◽  
Primary Data ◽  
Savings And Loans ◽  
Verification Method ◽  
Descriptive Method

This research was carried out on Nasari Savings and Loans (KSP). The main objective of this research is to find out the influence of professionalism and auditor competence on audit quality on KSP Nasari. The method used in this research is descriptive method and verification method using a quantitative approach. The data used in this study is primary data. Data collection is done by direct observation, interviews, questionnaires and literature which is done by reading and studying books related to the problem. The population used for this study was 40 people, they consisted of Internal Control Unit (SPI) on KSP Nasari. The results of this study are professionalism and auditor competence positively and significantly affect audit quality.           

scholarly journals PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI BERPRESTASI TERHADAP KOMITMEN ORGANISASIONAL GURU DI SMP NEGERI 1 SELOPURO KABUPATEN BLITAR

2018 ◽  
Vol 10 (2) ◽  
pp. 1-11
Author(s):  
Cicik Susana
Keyword(s):  
Transformational Leadership ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Achievement Motivation ◽  
Significant Influence ◽  
Questionnaire Survey ◽  
Analytical Tool ◽  
Survey Method

This research is to know the influence of transformational leadership and achievement motivation toward organizational commitment of teacher in SMPN 1 Selopuro Blitar Regency. The research was conducted by questionnaire survey method at the teacher at SMPN 1 Selopuro Blitar Regency. Data collection was done by distributing questionnaires to respondents. Questionnaires were distributed to 43 teachers at SMPN 1 Selopuro Blitar. The analytical tool used is Multiple Linear Regression using 16.00 for windows application. The results showed that: 1) There was no positive and significant influence of transformational leadership on organizational commitment of teachers in SMPN 1 Selopuro Blitar Regency; 2) There is a positive and significant influence of achievement motivation on organizational commitment of teachers in SMPN1 Selopuro Blitar Regency; and 3) There is a positive and significant influence of transformational leadership and achievement motivation simultaneously to the organizational commitment of teachers in SMPN1 Selopuro Blitar Regency.

Pengaruh Promosi Terhadap Keputusan Pembelian Yang Di Mediasi Oleh Minat Beli Konsumen Roxy Swalayan Ende

Analisis ◽  
2020 ◽  
Vol 10 (2) ◽  
pp. 1-13
Author(s):  
Roswita Meme ◽  
Rafael Octavianus Byre
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Path Analysis ◽  
Significant Influence ◽  
Purchase Intention ◽  
Quantitative Approach ◽  
Purchase Decisions ◽  
Purchasing Decisions ◽  
Validity And Reliability ◽  
Purchasing Intention

This study aims to determine the effect of Promotion on:1) Customer Purchase Decisions  at Roxy Swalayan Ende, 2) Purchasing Intention at Roxy Swalayan Ende, 3)Buying Interest on Customer Purchasing Decisions at Roxy Swalayan Ende, and 4)Promotion on Customer Decisions mediated by Buying Interest at Roxy Swalayan Ende. This research includes causality research using a quantitative approach. the samples in this study were customers who shop at Roxy Swalayan Ende amounting to 50 people. Data collection used a questionnaire while data analysis performed using Path Analysis. The data were collected using questionnaires that have been tested for validity and reliability. Path analysis was used to test the hypothesis of this study. The results of this study indicate that: 1)promotion has positive and significance influence on Customer Purchase Decisions with a beta Value of 0,469, 2) promotion has positive and significant effect on purchase intention at Roxy Swalayan with beta value of 0,582, 3)purchase intention has positive and significant influence on Customer purchasing decisions at Roxy Swalayan Ende with beta value of 0,438, 4) promotion has positive and significant effect on customer purchasing decisions mediated by buying interest has a beta value of 0,254

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