scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS HASIL KERJA AUDITOR INTERNAL

2017 ◽  
Vol 8 (2) ◽  
pp. 331-350
Author(s):  
Aulia Afridzal ◽  
Helminsyah ◽  
Yusrawati JR Simatupang
Keyword(s):  
Internal Auditor ◽  
Method Of Determination ◽  
Model Study ◽  
Negative Effect ◽  
Positive Effect ◽  
Banda Aceh ◽  
Research Show ◽  
Variable Quality

This study tested the influence of accountability audit, knowledge and motivation to the quality of the work of the internal auditor. The respondents in this study is the auditor of the Inspektorat Pemerintah Kabupaten Aceh Besar and Kota Banda Aceh. The number of Auditors in this study as many as 37 Auditors. Method of determination of the sample used in this study was the census, while the method of data processing by means of multiple linear regression. The results of this research show that the whole variable (accountability, audit and motivation knowledge) together positive effect to the quality of the work of Auditors. Partially negative effect accountability to the quality of the work of Auditors, audit knowledge and motivation of the positive effect of the quality of the work of Auditors. This is shown by the value of R2 of 0.129 or 12.9%. This tells us that the variable accountability audit, knowledge and motivation affects the variable quality of the work the auditor amounted to 12.9%, while the rest of 87.1% are affected by other factors which are not formulated in the model study These.   Abstrak Penelitian ini menguji pengaruh akuntabilitas, pengetahuan audit dan motivasi terhadap kualitas hasil kerja auditor internal. Responden dalam penelitian ini adalah para auditor yang bekerja pada Inspektorat Pemerintah Kabupaten Aceh Besar dan Kota Banda Aceh. Jumlah auditor dalam penelitian ini sebanyak 37 auditor. Metode penentuan sampel yang digunakan dalam penelitian ini adalah sensus, sedangkan metode pengolahan data dengan cara regresi linear berganda. Hasil penelitian ini menunjukkan bahwa seluruh variabel (akuntabilitas, pengetahuan audit dan motivasi) secara bersama-sama berpengaruh positif terhadap kualitas hasil kerja auditor. Secara parsial akuntabilitas berpengaruh negatif terhadap kualitas hasil kerja auditor, pengetahuan audit dan motivasi berpengaruh positif terhadap kualitas hasil kerja auditor. Hal ini ditunjukkan oleh nilai R2 sebesar 0,129 atau 12,9%. Ini menjelaskan bahwa variabel akuntabilitas, pengetahuan audit dan motivasi mempengaruhi variabel kualitas hasil kerja auditor sebesar 12,9%, sedangkan sisanya sebesar 87,1% dipengaruhi oleh faktor-faktor lainnya yang tidak dirumuskan dalam model kajian ini. Kata kunci: Akuntabilitas, Pengetahuan Audit, Motivasi dan Kualitas Hasil Kerjaauditor

scholarly journals Faktor-faktor yang Mempengaruhi Fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul)

2020 ◽  
Vol 2 (1) ◽  
pp. 12-20
Author(s):  
Sri Widodo
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Validity Data ◽  
Purposive Sampling ◽  
Asymmetry Information ◽  
The People ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show

ABSTRACT: This research is used to know the influence of internal control, asymmetry information, regulation accountancy, and blameable behaviour the wards fraud on village governance in Bantul Regency. This research used purposive sampling as the method to determine sample. There are 75 questionnaires separated and there are 61 questionnaires which the people fill the questionnaires . there are only 59 questionnaires which uses in this research because it includes the criterion given to be used as the data. The data analysus technique used validity data to know the quality  of the data from validity, reliability, and hypothesis includes multiple regression analysis, F-test, t-test and R2 test. The result of the research show  (1) internal control has the negative effect to ward fraud, (2) asymmetry information does not influence the ward fraud, (3) regulation accountancy does not influence to ward fraud (4) blameable behavior has positive effect to ward fraud. Key words: internal control, asymmetri information, regulation accountancy, blameable behavior, fraud   ABSTRAK: Penelitian ini dilakukan untuk mengetahui pengaruh pengendalian internal, asimetri informasi, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap fraud pada Pemerintah Desa se-Kabupaten Bantul. Metode penelitian yang digunakan untuk penentuan sampel yaitu menggunakan metode purposive sampling. Data yang disebar sejumlah 75 kuesioner dan data yang kembali sejumlah 61 kuesioner, namun hanya 59 kuesioner yang memenuhi kriteria yang bisa dilakukan pengolahan data. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas, dan uji hipotesis yang terdiri dari analisis regresi berganda, uji F, uji t, dan uji R2.. hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif terhadap fraud (2) asimetri informasi tidak berpengaruh terhadap fraud, (3) ketaatan aturan akuntansi tidak berpengaruh terhadap fraud, (4) perilaku tidak etis berpengaruh positif terhadap fraud. Kata kunci : Pengendalian Internal, Asimetri Informasi, Ketaatan Aturan Akuntansi, dan Perilaku tidak Etis, Kecurangan

scholarly journals PENGARUH KUALITAS LAYANAN, HARGA DAN ATMOSFER TOKO TERHADAP KEPUASAN PELANGGAN TOKO BUKU TOGAMAS GAJAH MADA SIDOARJO

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Matadji . ◽  
Muhammad Demas Nurdiansyah
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Regression Coefficient ◽  
Quality Of Services ◽  
Positive Coefficient ◽  
Positive Effect ◽  
Variable Quality ◽  
Sampling Approach

The problems of this study were (1) "What is the quality of service, price andatmosphere store partially positive effect on customer satisfaction in the bookstoreTogamas Gajah Mada Sidoarjo? (2) Is the quality of service, price and atmospheresimultaneously store positive effect on customer satisfaction in the bookstore TogamasGajah Mada Sidoarjo? (3) What is the most dominant variable between quality ofservice, price and atmosphere stores affect customer satisfaction bookstore TogamasGajah Mada Sidoarjo? and Goals to be achieved in this research is to demonstrate andanalyze how much the influence of the quality of service, price and atmosphere of theshop to customer satisfaction in the bookstore Togamas Gadjah Mada Sidoarjorespondents and the population in this study is that all customers who are in BookstoreTogamas Gadjah Mada Sidoarjo the sample in this study was 100 respondents using thetechniques of non probality sampling approach accidental sampling is a samplingtechnique based on the chance that anyone who by chance met with investigators can beused as a sample, when viewed people who happened to be found suitable as a datasource , Based on the research results, obtained the following regression equation: Y =2,977+ 0,118 X1 + 0.246 X2 + 0.206 X3 Of the acquisition value equation of multiplelinear regression model all variables showed a positive coefficient value that shows theinfluence of the quality of service, price and atmosphere of the shop to customersatisfaction. The results showed that there was a significant effect alongside the qualityof service, price and atmosphere shop to customer satisfaction and service quality hasnot significantly it is proved by the value of the t test of the quality of services wherebyindigo t statistic is greater than t table (1.712> 1.66071). Then from the significancelevel of 0.090 greater than 0.05 (0.05 <0.090), then Ho Ha rejected or accepted.Keofesien of determination of 0.390, which means that 39.0% variable quality ofservice, price and atmosphere stores affect customer satisfaction, while 61.0% isinfluenced by other variables not studied eg quality products, promotions and otheremotions of others. The results showed that the price is the dominant variable with thevalue of the regression coefficient 0.246 Keywords: Quality of service, price, atmosphere and customer satisfaction shop

scholarly journals Kompetensi, Beban Kerja dan Kualitas Penyajian Laporan Keuangan di UPT Kementerian LHK Bali

2021 ◽  
Vol 31 (1) ◽  
pp. 220
Author(s):  
Nyoman Ari Widnyani ◽  
A.A.G.P Widanaputra
Keyword(s):  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect ◽  
Sampling Approach

This research was conducted to determine the effect of competence and workload on the quality of financial statement presentation. This research was conducted at 8 UPT Ministry of Environment and Forestry in Bali Province. Determination of the sample using nonprobability sampling is the purposive sampling approach. The analysis technique used is multiple linear regression analysis. The results of this study illustrate that competence has a significant positive effect on the quality of the presentation of financial statements, meaning that the higher the competency possessed, the quality of financial statement presentation increases, while the workload has a significant negative effect on the quality of the presentation of financial statements, meaning that the higher the workload of employees the presentation of financial statements will continue to decline. Keywords: Competence; Workload; Quality of Financial Statement Presentation.

INFLUENCE OF DICARBOXYLIC ACIDS ON SOWING QUALITY OF SPRING BARLEY

1970 ◽  
pp. 22-25
Author(s):  
N. N. Loy ◽  
S. N. Gulina
Keyword(s):  
Organic Acids ◽  
Spring Barley ◽  
Dose Range ◽  
Dicarboxylic Acids ◽  
Rotary Machine ◽  
Working Solution ◽  
Negative Effect ◽  
Sprouted Seeds

The effect of presowing seed treatment on various concentrations of dicarboxylic (organic) acids on the sowing characteristics of spring barley has been studied. Seeds were treated with organic acids obtained by exposing cuttings to the radiation with a dose of 100 kGy and consequent hydrolysis, in concentrations: 1•10-7 %; 1•10-9; 1•10-11; 1•10-13 and 1•10-15 % on a laboratory rotary machine RVO-64 for one day before laying for germination. Distilled water was used for the control case. The rate of application of the working solution calculated as 10 liters / ton of seeds. Seeds were germinated in filter paper rolls in accordance with GOST 12038-84 requirements. The temperature was maintained at +24 ° C in the thermostat where the glasses with rolls were placed. For determination of germinative power and laboratory germination the sprouted seeds were evaluated after three and seven days, respectively. In laboratory experiments it was established that the treatment of barley seeds of varieties Zazersky 85, Nur and Vladimir with organic acids (OK) in different concentrations had both a stimulating and a negative effect. On the Zazersky 85 variety, in variants with acid concentrations of 1•10-9 and 1•10-11, an increase in germination energy (EP) by 2-4% and a significant decrease (by 3-4%) of laboratory germination (LV) of barley seeds were noted. On the Nur variety, the increase in EP was observed at 4% (concentration 1•10-11), LV and seed growth force (CPC) by 2-7% at a concentration of 1•10-7 and in the dose range 1•10-11 - 1•10-14 compared to the control values. On the grade of Vladimir, an increase in EP, LV, and CPC was found to increase by 1-6% at concentrations OK 1•10-7 and 1•10-13. It was shown that the treatment of seeds with acids led to an increase in the length of the germ in all studied varieties (by 3-9%) and dry biomass of 7-day-old seedlings - by 3-6%. Consequently, the treatment of seeds with a mixture of dicarboxylic acids has a stimulating effect on the sowing quality of spring barley.

Relevant Factors in Increasing School Principals' Entrepreneurship for Improving Students 'Achievements

2020 ◽  
Vol 11 (1) ◽  
pp. 75-75
Author(s):  
Bambang Ismanto ◽  
Lasmono Tri Sunaryanto ◽  
Gatot Sasongko
Keyword(s):  
Path Analysis ◽  
Learning Methods ◽  
Creative Behavior ◽  
Central Java ◽  
Negative Effect ◽  
Rank And Tenure ◽  
Use Of Social Media ◽  
Improving Student Achievement ◽  
Positive Effect

Entrepreneurship of principals in the educational environment to enhance students' creative behavior and achievements through innovation and the development of learning methods is very important. The principal has the task of managing resources and taking advantage of opportunities in improving the quality of education. This study aims to discuss the significant variables in increasing entrepreneurship principals. The study uses a quantitative approach with path analysis. The research sample was 334 Principals of Kindergarten, Elementary, Middle and High Schools in Central Java Province. Data collection was carried out by studying documentation and questionnaires. Data analysis was performed by path analysis with the AMOS program. The results showed that the rank and tenure as a teacher had a positive and significant effect on the tenure as a principal. While the use of social media has a significant negative effect. Of the various independent variables observed, only the existence of opportunities that had a significant positive effect on the ability of innovation of the principal. While the variables that significantly influence the development of learning methods are the ability of innovation and the presence of opportunities. The development of learning methods and the existence of opportunities will subsequently have a positive effect on improving student achievement, as the ultimate goal of developing entrepreneurship by the principal. Pathways to improve the entrepreneurship of principals are the existence of opportunities, tenure as principal, innovation and the development of instructional media. Keywords: Entrepreneurship, Principal, Inovation. Creativity,

scholarly journals PENGARUH PENDIDIKAN, JUMLAH JAM KERJA, UMUR TERHADAP UPAH TENAGA KERJA DISABILITAS DI SUMATERA BARAT

2019 ◽  
Vol 1 (3) ◽  
pp. 863
Author(s):  
Salwa Nabila Putri ◽  
Ariusni Ariusni
Keyword(s):  
Work Experience ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Least Square ◽  
Research Use ◽  
Ordinary Least Square ◽  
Negative Effect ◽  
Disabled Workers ◽  
Positive Effect ◽  
Research Show

This study aims to find out determine of wages for disabled workers in Sumatera Barat. This research use cross section with 481 samples. The variables used are wage for disabled workers,education, number of hours worked, age, work experience, type of work. This research’s methods used Ordinary Least Square (OLS) Multiple linear regression analysis. This research show education, number of work, work experience  had significanlly positive effect on wage for disabled workers in Sumatera Barat. Type of work has significanlly negative effect on wage for disabled worker, age had nonsignificanly positive effect on wage for disabled.

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

scholarly journals Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang

2020 ◽  
Vol 2 (1) ◽  
pp. 18-31
Author(s):  
Netti Herawati ◽  
Agussalim M ◽  
Titi Darmi
Keyword(s):  
Decision Making ◽  
Emotional Intelligence ◽  
Regression Coefficient ◽  
Public Accounting ◽  
Accounting Firm ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show ◽  
Public Accountant ◽  
Auditor Decision Making

ABSTRACT This study aims to determine whether the emotional intelligence, independence, and professionalism of the auditors in decision making at the Padang Public Accountant Office either partially or simultaneously. The method in this research uses multiple linear regression data analysis and determination. The results of the research show that the intelligence coefficient of intelligence is 0.379 with a significant value of 0.094, this indicates that the significant value is 0.094> alpha 0.05, so emotional intelligence has no positive effect on the auditor's decision, the regression coefficient value is -0.097 with a significant value of 0.519. , this shows that the significant value is 0.519> alpha 0.05, so the independence does not have a negative effect on auditor decision making, while the professionalism regression coefficient value is 0.526 with a significant value of 0.009, this indicates that the significant value is 0.009 <alpha 0, 05 then professionalism has a positive effect on auditor decision making. The conclusions of this investigation are emotional intelligence, independent, and auditor professionalism simultaneously have a significant effect on decision making at the Padang Public Accounting Firm either partially or simultaneously. Keywords: Emotional Intelligence, Decision Making,  Independence,  Professionalism.

scholarly journals The Influence of the Implementation of Total Quality Management and the Implementation of Good Governance on the Muzakki Trust (Study on Amil Zakat Institution in Batam City)

2019 ◽  
pp. 268-281
Author(s):  
Cahyo Budi Santoso ◽  
Ahmad Gamal
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Good Governance ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Total Quality ◽  
Negative Effect ◽  
Positive Effect

Zakat becomes part of the obligations of Muslims who must be paid and given to those who are entitled to receive zakat. The distribution of zakat which is intended for the recipient and the amount of zakat is often not recorded accurately. There is a discrepancy between the amount of zakat and the number of recipients of zakat. Then a new breakthrough is needed through the implementation of toral quality management and the application of good governance so that it is expected that all incoming zakat and the number of recipients of zakat can be recorded. This study aims to examine the effect of the implementation of total quality management and the role of good governance on muzakki trust (a study at the Amil Zakat Institute in Batam City). The population in this study is the number of residents of the city of Batam in 2017 amounted to 1,062,250 inhabitants. Determination of the sample using the formula Hair, et al (2010) so that the total sample is 100 respondents. Data analysis using multiple linear regression with SPSS 23. The results of the study can be concluded that the implementation of total quality management has a significant positive effect on muzakki trust, the application of good governance has a significant negative effect on muzakki trust and the implementation of total quality management and the application of good governance simultaneously has a significant positive effect on muzakki trust.

scholarly journals PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN

2020 ◽  
Vol 1 (2) ◽  
pp. 73-80
Author(s):  
Amardianto Arham ◽  
Budhi Mulia Cipta ◽  
Ragil Novitasari
Keyword(s):  
Quantitative Method ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Tax Assessment ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.

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