scholarly journals Determinants Of Interest In Becoming A Public Accountant

2021 ◽  
Vol 2 (3) ◽  
pp. 266-272
Author(s):  
Marsyaf MARSYAF
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Profession ◽  
Public Accounting ◽  
Study Program ◽  
The Public ◽  
Professional Recognition ◽  
Data Collection Technique ◽  
Public Accountant

This study aims to examine the effect of self-motivation, perceptions of the public accounting profession, financial rewards, and professional recognition on interest in becoming a public accountant. The population in this study were students of the accounting study program at Mercu Buana University. Sampling as many as 81 using purposive sampling technique. The research data collection technique was done through a questionnaire. The data analysis method used in this research is multiple linear regression analysis. The results showed that self-motivation had a positive and significant effect on interest in becoming a public accountant, while perceptions of the public accounting profession, financial rewards, and professional recognition had no significant effect on interest in becoming a public accountant.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kompetensi dan Lingkungan Kerja pada Kinerja Auditor

2020 ◽  
Vol 30 (7) ◽  
pp. 1738
Author(s):  
Ni Luh Yuni Pratiwi ◽  
I Ketut Suryanawa
Keyword(s):  
Emotional Intelligence ◽  
Work Environment ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence, emotional intelligence, competence and work environment on auditor performance. This research was conducted at the Public Accounting Firm (KAP) in Bali. The population in this study are all auditors who work at KAP in Bali. The sample of this study was 55 respondents, carried out with saturated sampling technique. The data used are primary data with data collection methods namely questionnaires. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that intellectual intelligence, emotional intelligence, competence and work environment have a positive effect on auditor performance. The results of this study as input for the leadership of the Public Accounting Firm in seeking better performance, and for the auditor can be used as evaluation material to maintain and improve performance in conducting audits. Keywords: Intellectual Intelligence; Emotional Intelligence; Competence; Work environment; Auditor Performance.

scholarly journals The Effect of Competence, Independence, and Professional Auditors to Audit Quality

2017 ◽  
Vol 1 (1) ◽  
pp. 1-4
Author(s):  
Lia Dahlia Iryani
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Public Accountant

Abstract. The objectives to be achieved in this research are as follows: 1. To know the auditor's competence to audit quality, 2. To know the auditors independence to audit quality, 3. To know auditors professionalism to audit quality. This research uses Multiple Linear Regression Analysis with Statistical Package for Social Sciences (SPSS) Ver program.21:00. The subjects of this research are 18 Public Accountant Firm in South Jakarta with the number of respondents as many as 97 respondents. Based on the results of hypothesis testing and refers to the formulation and objectives of this study, it can be drawn conclusions as follows: 1. Competence auditors in carrying out the audit have a positive and significant impact on audit quality at Public Accounting Firm in South Jakarta, so the more competent an auditor The better the quality of the audit, 2. The independence of the auditor in conducting the audit has a positive and significant impact on the quality of audit at the Public Accountant Office in South Jakarta, so the higher the auditor's independence attitude the higher the audit quality, 3. Auditor professionalism in conducting audit has a positive and significant impact on audit quality at Public Accountant Office in South Jakarta, so the higher the auditor's professionalism, the higher the audit quality. Keywords: Competence, Indepedence, Professional, Audit Quality.

scholarly journals THE INFLUENCE OF STORE ATMOSPHERE AND LOCATION ON PURCHASE DECISION AT PUSRI MART SEMARANG AREA

2019 ◽  
Vol 20 (1) ◽  
pp. 61
Author(s):  
Ayu Sa’idah ◽  
Suryadi Poerbo ◽  
Fatchun Hasyim
Keyword(s):  
Significant Influence ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purchase Decision ◽  
Analysis Model ◽  
Literature Study ◽  
Data Collection Technique ◽  
Feasibility Test

<em><span lang="EN-US">The purpose of this study areanalize the influence of store atmosphere and location on purchase decision at Pusri Mart area Semarang. The data collection technique are questionnaires, interview, observation, and literature study method. The number of samples in this study were 75 respondents and it was selected by incidental sampling technique. The data analysis technique is carried out by using classic assumption test (Normality test, Multicolinearity test, and Heteroscedasticity test),  multiple linear regression analysis, model feasibility test, hypothesis test, Coefficient Correlation R, and Multiple Determination Coefficient (R2). The result of the research shows that: (1) store atmosphere (X<sub>1</sub>) has significant influence to the purchase decision on Pusri Mart area Semarang; (2) Location (X<sub>2</sub>) has significant influence to the purchasie decision on Pusri Mart area Semarang; (3) Store atmosphere is the variable which has the most dominant influence to the purchase decision on Pusri Mart area Semarang</span></em>

scholarly journals The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report

2020 ◽  
Vol 9 (2) ◽  
pp. 116-122
Author(s):  
Indrianingsih Indrianingsih ◽  
Linda Agustina
Keyword(s):  
Audit Committee ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Analysis Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Tool ◽  
Negative Effect ◽  
Data Collection Technique ◽  
Sustainability Report

The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales.

Pengaruh Profesionalisme dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Dalam laporan Keuangan

2021 ◽  
Vol 3 (2) ◽  
pp. 189-204
Author(s):  
Heryani Siti Nudyah
Keyword(s):  
Professional Ethics ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Central Java ◽  
Public Accounting Firms

ABSTRACT This study aims to determine how the influence of professionalism and professional ethics on the consideration of the level of materiality in financial statements in public accounting firms, especially in the provinces of Yogyakarta and Central Java. This research is a survey research conducted on auditors who work in public accounting firms with a sampling technique by distributing questionnaires both in person and online. The number of questionnaires processed was 40 questionnaires, with details of 20 questionnaires from google form and 20 questionnaires from questionnaires. Data were analyzed using multiple linear regression analysis. The data used in this study used primary data obtained from the questionnaire method given directly to the auditors of public accounting firms in Yogyakarta and also Central Java, namely Surakarta and Semarang. The results of the study show that Professionalism and Professional Ethics affect the consideration of the level of materiality in the financial statements Keywords: professionalism, professional ethics, materiality level considerations

scholarly journals Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM

2020 ◽  
Vol 30 (9) ◽  
pp. 2311
Author(s):  
Komang Putra Suardana ◽  
Gayatri Gayatri
Keyword(s):  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Selection Method ◽  
Tax Rates ◽  
Study Program ◽  
Analysis Technique ◽  
Saturated Sample

The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Economics and Business, Udayana University, using a saturated sample. Where the number of samples in this study were 30 people, namely the entire population of accounting studies program students in 2016 and 2017 who have a business producing samples. The sample selection method uses a purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results found that taxation socialization, tax knowledge, and calculation of tax rates at the level of tax participation of students as SMEs. Keywords: Socialization; Knowledge; Rates;  Tax Compliance.

scholarly journals Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 189-201
Author(s):  
Jenniver Jenniver ◽  
Mortigor Afrizal Purba
Keyword(s):  
Undergraduate Students ◽  
Accounting Students ◽  
Accounting Profession ◽  
Public Accounting ◽  
Work Requirements ◽  
Policy Makers ◽  
The Public ◽  
New Ideas ◽  
Strongly Agree ◽  
Public Accountant

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified

scholarly journals Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan

2020 ◽  
Vol 5 (1) ◽  
pp. 177
Author(s):  
Robertus Nakacama Erik Tat ◽  
Dewi Murdiawati
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Political Connection ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Fee

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.

scholarly journals The Effect of Service Quality, Price, and Brand Image on Purchasing Desicions of Moslem Wedding Equipment Service

2021 ◽  
Vol 1 (1) ◽  
pp. 41-49
Author(s):  
Badik Anna Baroroh ◽  
J.E. Sutanto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
The Public ◽  
Improve Service Quality

Moslem Wedding Organizer is a form that personally helps brides and families to providing the supplies and implementation of wedding events in accordance with Islamic religious rules. The population of Surabaya city is majority moslem city that still adhering to diverse traditions and cultures, this is an opportunity for krar Suci to become the choice of moslem wedding organizer for brides in Surabaya. Several factors that are considered by the brides in making decisions about choosing wedding organizer are service quality, price, and brand image, so this study aims to determine the effect of service quality, price and brand image on the decision to purchase moslem wedding equipment. This type of research is quantitative, with the population being all Muslim couples in Surabaya who married in 2019, at the age of 19, who used the services by a wedding organizer. The sampling technique used incidental sampling with a sample size of 100 respondents who were processed using multiple linear regression analysis. The results of this study indicate that there is a positive and significant effect partially and simultaneously on service quality, price, and brand image on purchasing decisions for moslem wedding equipment services. Suggestions for the company are to improve service quality, re-analyze prices according to market, and improve brand image to be better known and trusted by the public.

scholarly journals PENGARUH MANAJEMEN MUTU DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RAWAT INAP DI RSUD KABUPATEN KARANGANYAR

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Eko Sutopo ◽  
Sudarwati Sudarwati ◽  
Istiqomah Istiqomah
Keyword(s):  
Quality Management ◽  
District Hospital ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Literature Study ◽  
Analysis Technique ◽  
Data Collection Technique ◽  
Questionnaire Method

The purpose of this study was to find out: the effect of service quality, reliability, responsiveness, and empathy both jointly and partially on the satisfaction of inpatients in the Karanganyar District Hospital. Judging from the type or type, this research is explanatory research (explanation). The population in this study were 1006 patients hospitalized in Karanganyar Hospital. As a sample 100 people were taken using proportional random sampling technique. The data collection technique used is by questionnaire method, documentation and literature study. The data analysis technique in this study is the classic assumption test, multiple linear regression analysis, t test, F test and coefficient of determination. Based on the results of the tests that have been carried out it can be concluded as follows: (1) There is a positive and significant effect simultaneously management of quality, reliability, responsiveness, and empathy on the satisfaction of inpatients in Karanganyar District Hospital. (2) There is a positive and significant effect of partial quality management on the satisfaction of inpatients in the RSUD. (3) There is a positive and significant partial effect of reliability on the satisfaction of inpatients in the RSUD. (4) There is a positive and significant influence partially on responsiveness to the satisfaction of inpatients in the RSUD. (5) There is a positive and significant partial effect of empathy on the satisfaction of inpatients in the RSUD. Keywords: quality management, reliability, responsiveness, empathy, patient satisfaction

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