PENGARUH WHISTLEBLOWING SYSTEM, KEMAMPUAN AUDITOR, SKEPTISME AUDITOR, DAN INDEPENDENSI TERHADAP PENDETEKSIAN KECURANGAN

2019 ◽  
Vol 2 (2) ◽  
pp. 39-48
Author(s):  
Nur Muchlisiah Utami Magister Akuntansi Pascasarjana, U
Keyword(s):  
Data Analysis ◽  
Fraud Detection ◽  
Primary Data ◽  
Professional Skepticism ◽  
South Sulawesi ◽  
Spss Software

This research was conducted by aiming to determine the effect ofwhistleblowing systems, auditor capabilities, auditor professional skepticism andindependence of fraud detection. This study uses primary data using a questionnaire of33 auditors as a sample of all auditor numbers as many as 48 auditors working at theInspectorate Office of South Sulawesi Province. Data analysis using multiple regressionwith the help of SPSS software. The results of this study indicate that: (1) Whistleblowingsystems have a positive and significant effect on fraud detection: (2) The auditor's abilityhas a positive and significant effect on fraud detection: (3) The auditor's professionalskepticism has a positive and significant effect on fraud detection: (4) Independencepositive and significant effect on fraud detection.

PERSEPSI PETERNAK PADA KEPEMIMPINAN PENDAMPING DAN HUBUNGANNYA DENGAN PRODUKTIVITAS USAHA TERNAK DI PAGUYUBAN AL-AWWALIYAH, PASIRWANGI, GARUT, JAWA BARAT

2019 ◽  
Vol 12 (1) ◽  
pp. 42-51
Author(s):  
Dwi Indah Sulistiani ◽  
Ujang Maman ◽  
Junaidi J
Keyword(s):  
Data Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Leadership Qualities ◽  
Chi Square ◽  
Education Experience ◽  
Spss Software ◽  
Chi Square Analysis ◽  
And Behavior ◽  
The Relationship

Objective of this research; 1) determine the perception of ranchers against the properties and behavior of the leadership of the companion in the Society of Al-Awwaliyah 2) analyze the relationship between productivity breeder with productivity of livestock in the Society of Al-Awwaliyah 3) identify the relationship perceptions of ranchers against the leadership companion with productivity of livestock in the Society of Al-Awwaliyah , The data used in this study are primary and secondary data. Primary data were obtained from questionnaires which stem from ranchers while secondary data sourced from literature in the form of books and articles. Data processing was performed using Chi-square analysis using SPSS software version 21. One of the factors relating to the productivity of ranchers is the perception of ranchers against the leadership of their companion. Leadership companion views of the nature and behavior of which is owned by a companion. Productivity ranchers indirectly related to the productivity of the cattle business. Characteristics breeder visits of age, years of education, experience ranchers, and businesses in addition to ranchers. The results of data analysis showed that there is a significant relationship between business other than ranchers with ranchers productivity. The relationship between the perception of the nature of the companion breeder with productivity ranchers produce Pearson Chi-Square value is 9.751 and Asymp. Sig. (2-sided) of 0.002. This is due to interest ranchers against leadership qualities possessed by a companion who produce prolific ranchers. Ranchers consider that a companion of his leadership qualities are ideal as a companion.

scholarly journals PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Monica Mokoagouw ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Linear Regression ◽  
Fraud Detection ◽  
Financial Statements ◽  
Primary Data ◽  
Professional Skepticism ◽  
Detection Ability ◽  
North Sulawesi ◽  
Competent Person ◽  
External Auditor ◽  
Positive Effect

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected  by distributing  questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23.  The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

scholarly journals Pengaruh Skeptisme Profesional, Independensi Dan Kompleksitas Auditor Terhadap Kualitas Audit Pada Inspektorat Provinsi Sulawesi Selatan

2019 ◽  
Vol 2 (1) ◽  
pp. 36-44
Author(s):  
Indra Gunawan M
Keyword(s):  
Audit Quality ◽  
Primary Data ◽  
Professional Skepticism ◽  
South Sulawesi ◽  
Regression Test

This study aims to determine and analyze the influence of professional skepticism, independence and competence of auditors on audit quality both partially and simultaneously. This study uses primary data obtained from the distribution of questionnaires. The respondents in this study were all auditors working in the Inspectorate Office of South Sulawesi Province. The results of the study show that partially the professional skepticism variable and auditor competence have a positive and significant effect on audit quality. Meanwhile, the independence variable has a negative and not significant effect on audit quality. For the results of the regression test simultaneously the variables of professional skepticism, independence, and auditor competence have a positive and significant effect on audit quality.

scholarly journals Relationship analysis of farmers participation in agricultural extension with corn production levels in South Sulawesi

2021 ◽  
Vol 911 (1) ◽  
pp. 012070
Author(s):  
E T Yuniarsih ◽  
I Andriyani ◽  
Rahmatiah ◽  
W Halil ◽  
Rahmi ◽  
...  
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Primary Data ◽  
Farmer Participation ◽  
Chi Square ◽  
Corn Production ◽  
Maize Production ◽  
Relationship Analysis ◽  
South Sulawesi ◽  
The Relationship

Abstract Extension activities cannot be separated from the participation of farmers as objects. The success of the extension can be seen from the extent to which farmers apply what they get to the farm they manage and the extent to which the production results obtained from their farming. The purpose of this study was to analyze the relationship between farmer participation in extension activities and maize production levels in South Sulawesi. This research was conducted in South Sulawesi Province, Jeneponto Regency and Gowa Regency. The data collected is primary data obtained from 40 corn farmers taken from 2 farmer groups. The data used are respondent characteristics, technology characteristics, farmer participation variables. Data analysis using descriptive analysis and Chi Square data analysis using SPSS program. Based on the results of the study, it was found that 58.1 percent of farmer characteristics had an effect on the level of corn production and there was a significant relationship between farmer participation in extension and corn production.

scholarly journals Determinan Kinerja Manajerial pada PT PG Rajawali II Unit Kantor Direksi

2018 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Rahayu Rahayu
Keyword(s):  
Data Analysis ◽  
Survey Research ◽  
Leadership Style ◽  
Research Method ◽  
Basic Research ◽  
Relevant Information ◽  
Primary Data ◽  
Managerial Performance ◽  
Spss Software ◽  
Survey Research Methods

AbstractManagerial Performance is the ability the management company that strives to achieve company goals This study was conducted to analyze the influence of participation in budgeting, leadership style and job relevant information towards managerial performance in PT PG Rajawali II Unit Kantor Direksi. The research of using primary data that is presented to the 32 questionnaires respondents consisting of a head of section, head of the leadership and the staff who worked on the PT PG Rajawali II Unit Kantor Direksi. This type of research is basic research (basic research). This research method using verifikatif and survey research methods. Methods of data analysis used in this study is the analysis of multiple regression using spss software 23 for windows. The results of this study indicate that the participation of budgeting and job relevant information affect managerial performance, while the leadership style has no effect against the managerial performance.  Keywords: Budgeting Participation; Leadership Style; Job Relevant Information; Managerial Performance. AbstrakKinerja manajerial merupakan kemampuan pihak manajemen perusahaan yang berupaya dalam mencapai tujuan perusahaan. Penelitian ini dilakukan untuk menganalisis pengaruh partisipasi penganggaran, gaya kepemimpinan dan informasi yang relevan dengan tugas terhadap kinerja manajerial pada PT PG Rajawali II Unit Kantor Direksi. Penelitian ini menggunakan data primer yaitu kuesioner yang disebar kepada 32 responden yang terdiri dari kepala bidang, kepala bagian dan staf pimpinan yang bekerja pada PT PG Rajawali II Unit Kantor Direksi. Jenis penelitian ini adalah penelitian dasar (basic research). Metode penelitian ini menggunakan metode penelitian verifikatif dan survei. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan software spss 23 for windows. Hasil penelitian ini menunjukkan bahwa partisipasi penganggaran dan informasi yang relevan dengan tugas berpengaruh terhadap kinerja manajerial, sedangkan gaya kepemimpinan tidak berpengaruh terhadap kinerja manajerial. Katakunci: Partisipasi Penganggaran; Gaya Kepemimpinan; Informasi yang Relevan dengan Tugas; Kinerja Manajerial 

scholarly journals Determinant Factors Affecting Fraud Detection Capabilities to The External Auditor in Jakarta

2021 ◽  
Vol 18 (2) ◽  
pp. 127
Author(s):  
Triana Yuniati ◽  
Erliana Banjarnahor
Keyword(s):  
Fraud Detection ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Professional Skepticism ◽  
Level Of Education ◽  
The Public ◽  
Section Data ◽  
Auditor Tenure

<p>The perspective of this study provides empirical evidence on the factors that affect the auditor's fraud detection ability. There are effective research hypotheses with auditor tenure, fraud detection experience, level of education, fraud training, prof professional skepticism. This study is hypothesis-testing research, Respondents are 120 auditors from seven public accounting firms in Jakarta participated in this study, thought a questionnaire. Data collected is done during April 201 5 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section, data is collected only once. Conclusion of the study is auditor tenure, fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions and research implications are described at the end of this report.</p>

scholarly journals PENGARUH PENGGUNAAN SELEBGRAM (CELEBRITY ENDORSER INSTAGRAM) TERHADAP MINAT BELI KONSUMEN SECARA ONLINE PADA MEDIA INSTAGRAM (Survei Pengguna Aktif Sosial Media Instagram pada Followers Akun @mia_raaa)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Mia Rahmawati ◽  
Suci Putri Lestari
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Data Analysis ◽  
Correlation Coefficient ◽  
Research Method ◽  
Quantitative Research ◽  
Primary Data ◽  
High Category ◽  
Celebrity Endorser ◽  
Spss Software

ABSTRAK  Penelitian ini bertujuan untuk mengetahui serta menganalisis pengaruh penggunaan selebgram (celebrity endorser instagram) terhadap minat beli konsumen secara online khususnya pada Followers Akun @mia_raaa. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif dengan menggunakan survey berupa kuesioner, dengan sampel sebanyak 100 orang responden. Data yang digunakan berupa data primer. Analisis data yang digunakan yaitu analisis regresi, koefisien korelasi dan koefisien determinasi melalui bantuan software SPSS. Berdasarkan hasil penelitian dan pembahasan dapat diambil simpulan sebagai berikut (1) penggunaan selebgram (celebrity endorser Instagram) pada media sosial Instagram yang terdiri dari indikator daya tarik, kepercayaan, dan keahlian sudah berada pada kategori baik; (2) minat beli konsumen secara online pada media Instagram yang terdiri dari indikator informasi, pengalaman, merek, model, dan jaminan sudah berada pada kategori tinggi; dan (3) berdasarkan hasil penelitian dapat dinyatakan bahwa penggunaan selebgram (celebrity endorser Instagram) berpengaruh positif dan signifikan terhadap minat beli konsumen secara online pada media Instagram.Kata Kunci : Selebgram, Minat Beli Konsumen, Instagram ABSTRACT   This study aims to determine and analyze the effect of using celebrities (celebrity endorser instagram) on consumer buying interest online, especially on followers of the @mia_raaa account. The method used in this research is descriptive quantitative research method using a survey in the form of a questionnaire, with a sample of 100 respondents. The data used are primary data. The data analysis used was regression analysis, correlation coefficient and determination coefficient through the help of SPSS software. Based on the results of research and discussion, the following conclusions can be drawn (1) the use of celebrities (celebrity endorser Instagram) on Instagram social media which consists of indicators of attractiveness, trust, and expertise that are already in a good category; (2) consumer buying interest online on Instagram, which consists of indicators of information, experience, brand, model, and guarantees are in the high category; and (3) based on the results of the study it can be stated that the use of celebrities (celebrity endorser Instagram) has a positive and significant effect on consumer buying interest online on Instagram media. Keywords: Selebgram, Consumer Purchase Interest, Instagram

scholarly journals KAJIAN KEPATUHAN WAJIB PAJAK PRIBADI DITINJAU DARI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN

2021 ◽  
Vol 12 (2) ◽  
pp. 303-319
Author(s):  
Sukma Ayu Fardha Jihin ◽  
Wiwit Apit Sulistyowati ◽  
Salta
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Tax Compliance ◽  
Basic Research ◽  
Primary Data ◽  
Survey Method ◽  
Analysis Method ◽  
Collection Method ◽  
Spss Software ◽  
Media Data

Each taxpayer must comply with the general provisions of taxation that already exist, but the taxpayer cannot be separated from his negligence in fulfilling tax obligations, for that tax compliance is an attempt by a taxpayer in fulfilling and implementing the tax liability is in accordance with the rules in the tax laws. Therefore this study aims to analyze and determine the effect of understanding tax regulations and tax sanctions on the compliance of individual taxpayers who are registered at KPP Pratama Cirebon Satu. The sample used in this study were 100 personal taxpayers. This type of research is basic research. The primary data collection method used is a survey method using questionnaire media. Data analysis method used is multiple regression analysis using SPSS software version 25. The results of this study indicate that the understanding of tax regulations and tax penalties affect the personal taxpayers compliance registered at KPP Pratama Cirebon Satu.

scholarly journals PENGARUH PENGALAMAN, KEAHLIAN, DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN KECURANGAN (STUDI EMPIRIS PADA BPK RI PERWAKILAN SUMATERA SELATAN)

AKUNTABILITAS ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 113-124
Author(s):  
Indri Ningtyas ◽  
Harun Delamat ◽  
Emylia Yuniartie
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Fraud Detection ◽  
Multiple Linear Regression Analysis ◽  
Multiple Linear Regressions ◽  
Professional Skepticism ◽  
Independent Variables ◽  
Linear Regressions

This research was aimed to examine the effect of experience, expertise,and professional skepticism toward fraud detection empirical study in BPK RI South Sumatra Representative. The research uses independent variables is experience, expertise and professional skepticism. The dependent variabels are fraud detection. The population of this study is all of the auditors working at BPK RI South Sumatra Respresentative. The samples was conducted by total sampling. For collecting data, the writer uses questionnaires.The Data Analysis uses a multiple linear regressions using the Statistical Packages for Social Science (SPSS) version 21. The statistical method which is used to test the hypothesis is multiple linear regression analysis. The result showed that experience and expertise have a influence on fraud detection. Variable professional skepticism have no influence on fraud detection.

scholarly journals ANALISIS KEPUTUSAN PEMBELIAN DITINJAU DARI KUALITAS PRODUK DAN STRATEGI MULTI LEVEL MARKRTING (MLM) DENGAN MODEL TUPPERWARE PARTY (survei pada member dan konsumen Tupperware di Kota Tasikmalaya)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Alisya Febriana ◽  
Rita Tri Yusnita
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Product Quality ◽  
Multiple Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Purchasing Decision ◽  
Multi Level ◽  
Spss Software ◽  
Survey Approach

ABSTRAK.Penelitian ini bertujuan untuk mengetahui serta menganalisis pengaruh Kualitas Produk dan Strategi Multi Level Marketing (MLM) dengan Model Tupperware Party secara simultan dan parsial terhadap Keputusan Pembelian produk Tupperware di Kota Tasikmalaya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan kausalitas dengan pendekatan survei. Dengan jumlah sampel 100 anggota termasuk konsumen sebagai responden produk Tupperware. Data yang dikumpulkan berupa data primer. Analisis data dalam penelitian ini menggunakan analisis regresi berganda, koefisien korelasi dan koefisien determinasi dengan menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa Kualitas Produk dan Strategi Multi Level Marketing (MLM) dengan Model Tupperware Party secara simultan berpengaruh signifikan terhadap Keputusan Pembelian. Secara parsial Kualitas Produk berpengaruh signifikan terhadap keputusan pembelian. Dan juga secara parsial Strategi Multi Level Marketing (MLM) dengan Model Tupperware Party berpengaruh signifikan terhadap keputusan pembelian. Kata Kunci: Kualitas Produk, Strategi Multi Level Marketing (MLM) dengan Model Tupperware Party, Keputusan Pembelian ABSTRACT.This study aims to determine and analyze the effect of Product Quality and Multi Level Marketing (MLM) Strategy with Tupperware Party Model simultaneously and partially on Tupperware Product Purchasing Decision in Tasikmalaya City. The methods used in this study are quantitative and causality with survey approach. With a sample of 100 members including consumers as respondents of Tupperware Product. Data collected in the form of primary data. Data analysis in this study uses multiple regression analysis, correlation coefficient and coefficient of determination using SPSS software. The result of the study shows that Product Quality and Multi Level Marketing (MLM) Strategy with Tupperware Party Model simultaneously have a significant effect on Purchasing Decision. Partially Product Quality has a significant effect on Purchasing Decision. And also Multi Level Marketing (MLM) Strategy with Tupperware Party Model has a significant effect on Purchasing Decision.Keywords: Product Quality, Multi Level Marketing (MLM) Strategy with Tupperware Party Model, Purchasing Decision

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