scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Auditor dalam Memberikan Opini Audit atas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatera Barat

2020 ◽  
Vol 22 (2) ◽  
pp. 255-268
Author(s):  
Murniati Murniati ◽  
Widi Natalia
Keyword(s):  
Sampling Technique ◽  
Primary Data ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Audit Judgment ◽  
West Sumatra ◽  
Representative Office ◽  
The Republic ◽  
Questionnaire Method

ABSTRAC This research was conducted to determine the effect of independence, audit expertise, the scope of the audit, audit audit, and interim examination of the consideration of giving audit opinion. In this study, researchers examined the consideration of providing audit opinion at the Office of the Republic of Indonesia Supreme Audit Agency (BPK) of West Sumatra Province by using independent variables, namely independence, audit expertise, audit scope, audit judgment, and interim examination. The population in this study are all auditors who work at the Representative Office of the Supreme Audit Board (BPK) of Republic of Indonesia in West Sumatra Province. The primary data collection method used was a questionnaire method distributed to respondents, the sampling technique was purposive sampling with a sample size of 22 respondents. The results of testing the hypothesis in this study indicate that the variables of independence, audit expertise, audit judgment and interim examination have a positive and significant effect on giving audit opinion, while audit scope variable has no effect but has a negative direction. Simultaneously the variables of independence, audit expertise, audit judgment and interim examination have a positive and significant effect on giving audit opinion.  ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh independensi, keahlian audit, lingkup audit, audit judgemet, dan pemeriksaan interim terhadap pertimbangan pemberian opini audit. Dalam penelitian ini, peneliti mengkaji pertimbangan pemberian opini audit pada Kantor Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Barat dengan menggunakan variabel independen, yaitu independensi, keahlian audit, lingkup audit, audit judgement, dan pemeriksaan interim. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Perwakilan Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Barat. Metode pengambilan data primer yang digunakan adalah metode kuesioner yang dibagikan kepada responden, teknik pengambilan sampel yaitu dengan purposive sampling dengan jumlah sampel sebanyak 22 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel independensi, keahlian audit, audit judgement dan pemeriksaan interim berpengaruh positif dan signifikan terhadap pemberian opini audit, sedangkan variabel lingkup audit tidak berpengaruh namun beraarah negatif. Secara simultan variabel independensi, keahlian audit, audit judgement dan pemeriksaan interim berpengaruh positif dan signifikan terhadap pemberian opini audit.  

scholarly journals PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PASIEN RAWAT INAP PADA RSUD KABUPATEN BANGGAI KEPULAUAN

2015 ◽  
Vol 1 (2) ◽  
pp. 151-164
Author(s):  
Magvira Alia ◽  
Nirwan Nirwan ◽  
Suardi Suardi
Keyword(s):  
Patient Satisfaction ◽  
General Hospital ◽  
Significant Influence ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Physical Evidence

The study intends to determine simultaneous and partial influence of service quality (X) consisting of physical evidence (X1), reliability (X2), responsiveness (X3), assurance (X4), and empathy (X5) on patient satisfaction  (Y)  in  the  General  Hospital  of  Banggai  Islands,  where the  study  is  located.  The type  of  research  is  descriptive. Sources  of data  is  primary  data  retrieved  from  questionnaires  and secondary data  obtained  from  documents  of  the  Regional  General  Hospital Banggai  Islands.  The sample consists of 72 respondents. The sampling technique used is purposive sampling. Based on the results, it is shown that the quality of service (X), consisting of physical evidence (X1), reliability (X2), responsiveness (X3), assurance (X4), and empathy (X5) simultaneously have significant influence on patient satisfaction (Y) of 69.60% while the remaining 30.40% is influenced by other causes. Partial test  shows  that  there  are  three  independent  variables:  physical evidence  (X1),  reliability  (X2)  and assurance (X4) that have non-significant influence to the patients’ satisfaction at the General Hospital of Banggai Islands.Tujuan  dari  penelitian  ini  adalah  untuk  mengetahui  pengaruh kualitas  layanan  (X)  yang terdiri  dari  bukti  fisik  (X1),  reliabilitas  (X2),  responsivitas (X3), jaminan (X4),  dan  empati (X5)  secara simultan  dan  parsial  terhadap  kepuasan  pasien.  (Y)  di  Rumah  Sakit  Umum Kepulauan  Banggai.  Lokasi  penelitian  ini  di  Rumah Sakit  Umum  Kepulauan  Banggai.  Jenis penelitian  ini  bersifat deskriptif.  Sumber  data  dalam  penelitian  ini  adalah  data  primer yang diambil  melalui  kuesioner  dan  data  sekunder  diperoleh  dari  Rumah Sakit  Umum  Daerah Banggai. Sampel dalam penelitian ini adalah 72 responden. Teknik sampling yang digunakan adalah  purposive sampling.  Berdasarkan  hasil  penelitian  menunjukkan  bahwa  variabel kualitas pelayanan (X) yang terdiri dari bukti fisik (X1), reliabilitas (X2), responsivitas (X3), jaminan (X4),  dan  empati (X5)  secara  simultan berpengaruh  signifikan  terhadap  kepuasan pasien  (Y)  dengan pengaruh 69,60%  sedangkan  sisanya  30,40%  dapat  dijelaskan  oleh penyebab  lainnya.  Uji  parsial  menunjukkan  bahwa  terdapat  tiga variabel  bebas  yang  tidak signifikan yaitu bukti fisik (X1), reliabilitas (X2) dan jaminan (X4) terhadap kepuasan pasien di Rumah Sakit Umum Kepulauan Banggai.

scholarly journals MASIHKAH JOB SATISFACTION DAN MOTIVATION MEMENGARUHI ORGANIZATIONAL COMMITMENT?

2019 ◽  
Vol 12 (1) ◽  
pp. 147
Author(s):  
Retno Sari Murtiningsih ◽  
Tiara Puspa
Keyword(s):  
Job Satisfaction ◽  
Structural Equation Modeling ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Sampling Technique ◽  
Primary Data ◽  
Equation Modeling ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Job Motivation

<p><em>This research is concerning the influence of job motivation and job satisfaction on organizational commitment. The purpose of this study is to see how far the influence of job motivation and job satisfaction on organizational commitment. This study uses primary data obtained from 150 respondents. The sample was selected by using purposive sampling technique. The dependent variable in this study is organizational commitment, while the independent variables are job motivation and job satisfaction. This study used the structural equation modeling (SEM) to test job motivation, job satisfaction and organizational relationship models. The results show that job motivation positively influences job satisfaction, but job satisfaction surprisingly does not have positive and significant effect on organizational commitment. Furthermore, job motivation positively influence organizational commitment</em></p>

AN ANNOTATED TRANSLATION OF PERSONAL PRONOUNS IN THE NOVEL THE SINS OF FATHER

2019 ◽  
Vol 7 (1) ◽  
pp. 48-54
Author(s):  
Chintia Handayani
Keyword(s):  
Qualitative Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Personal Pronoun ◽  
The Novel ◽  
Personal Pronouns ◽  
Purposive Sampling ◽  
Annotated Translation

This article is based on annotated translation. Annotated translation is a translation with commentary. The objective of this article is to find out strategies that was employed in translating in Personal Pronoun I and You in the novel The Sins of Father by Jeffry Archer. The research used qualitative method with retrospective and introspective as research approached. The syntactic strategies by Chesterman is employ as tools of analysis. The result shows that from 25 data, there are 5 primary data which are taken using purposive sampling technique. There are 3 word ‘I’ and 2 word ‘You’, which all the data has the same translation principle and strategies.

scholarly journals PENGARUH BAURAN PROMOSI, KUALITAS PELAYANAN, DAN CITRA PERUSAHAAN TERHADAP KEPUASAN JAMAAH UMROH AL-SHAHBA MALANG MELALUI KEPERCAYAAN JAMAAH SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 14 (2) ◽  
pp. 161-172
Author(s):  
Maulidia Wulan Anggraini ◽  
Tin Agustina Karnawati ◽  
Widi Dewi Ruspitasari
Keyword(s):  
Data Collection ◽  
Service Quality ◽  
Path Analysis ◽  
Significant Influence ◽  
Sampling Technique ◽  
Corporate Image ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Variable Population

The purpose of the research is to determine the effect of the promotion mix, service quality, and company image toward satisfaction of Al-Shahba Malang pilgrims through the pilgrims’ trust as an intervening variable. Population of this research is based on consumer who choosing and using Al-Shahba Malang’s umrah package in 2016-2018 as many 276 people. Sample used in this research covers 163 consumer using purposive sampling technique. In this research, the data collection techniques is by questionnaires, interviews, observations, and documentations. The data gained from questionnaires was analyzed by using instrument test, path analysis, hypoteshis testing and the coefficient of determination with SPSS 21.0 version. The research proves that the three independent variables : promotion mix, service quality, and corporate image, has a positive and significant influence on the pilgrims’ trust. The promotion mix, service quality, and corporate image has a positive and significant influence on the pilgrims’ satisfaction. The pilgrims’ trust has a positive and significant influence on the pilgrims’ satisfaction. And the promotion mix, service quality, corporate image has a positive and significant indirect influence on the pilgrims’ satisfaction through pilgrims’ trust as an intervening variable.

scholarly journals Pengaruh Faktor Keuangan Dan Karakteristik Pemerintah Daerah Terhadap Financial Distress

2020 ◽  
Vol 2 (3) ◽  
pp. 3160-3178
Author(s):  
Yoli Wulandari ◽  
Fefri Indra Arza
Keyword(s):  
Financial Distress ◽  
Local Governments ◽  
Binary Logistic Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Binary Logistic Regression Analysis ◽  
Financial Independence ◽  
Growth Ratio ◽  
Audit Opinion ◽  
West Sumatra

This study aims to determine the effect of Financial Factors (Effectiveness Ratios, Efficiency Ratios, And Growth Ratios) and Local Government Characteristics (Financial Independence Of Local Governments, Population, Area, And Audit Opinion) on the Financial Distress on the Districts/ Cities in West Sumatra Province in 2016-2018. The data in this study use secondary from BPK and BPS. The sampling technique uses a total sampling method with a total sample of 19 districts / cities wtih a period of time of 4 years. Analysis of the data using binary logistic regression analysis. The results of this study indicate that (1) ratio of effectiveness has a negative and not significant effect on financial distress, (2) Efficiency ratio has a positive and not significant effect on financial distress, (3) growth ratio has a positive and not significant effect on financial distress, (4) The financial independence of local governments has a negative and not significant effect on financial distress, (5) population has a negative and significant effect on financial distress, (6) Area has a positive and significant effect on financial distress, (7) Audit opinion has a negative and not significant effect on financial distress.

scholarly journals Faktor-Faktor Yang Mempengaruhi Audit Judgment: Studi Empiris Big Four Di Jakarta

2018 ◽  
Vol 2 (2) ◽  
pp. 178
Author(s):  
Ignatius Edward Riantono
Keyword(s):  
Gender Differences ◽  
Work Experience ◽  
Professional Ethics ◽  
Primary Data ◽  
Purposive Sampling ◽  
Audit Judgment ◽  
Difference Judgment ◽  
And Gender ◽  
Level Of Significance ◽  
Big Four

AbstractThis study aims to examine the effect of the complexity of audit assignments, audit work experience, perceptions of auditor professional ethics, audit skills, and gender differences in audit judgment both partially and simultaneously. The data used in this study is the primary data. Data obtained through a questionnaire that was answered in full by respondents from KAP The Big Four in Jakarta in 2015. The sampling method used was purposive sampling. The research method used is regression analysis multiple linear processed with SPSS 20.0 for windows with level of significance of 5%. The results of this study indicate that partially there are 3 variables that can influence audit judgment namely audit work experience, perceptions of auditor professional ethics, and gender differences as well as simultaneously complexity of audit assignments, audit work experience, perception of professional ethics auditors, audit skills, and gender differences, can influence audits judgment.Keywords: Experience; Perceptions of professional ethics; Skills; Gender difference; Judgment AbstrakPenelitian ini bertujuan untuk menguji pengaruh kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika profesional auditor, kemahiran audit, dan perbedaan gender terhadap audit judgment baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Data diperoleh melalui kuesioner yang dijawab lengkap oleh responden dari KAP The Big Four di Jakarta pada tahun 2015. Metode pengambilan sampel yang digunakan adalah purposive sampling. Metode penelitian yang digunakan adalah analisis regresi linear berganda yang diolah dengan SPSS 20.0 for windows dengan level of significance 5%. Hasil penelitian ini menunjukkan bahwa secara parsial terdapat 3 variabel yang dapat mempengaruhi audit judgment yaitu pengalaman kerja audit, persepsi etika profesional auditor, dan perbedaan gender serta secara simultan kompleksitas penugasan audit, pengalaman kerja audit, persepsi etika professional auditor, kemahiran audit, dan perbedaan gender, dapat mempengaruhi audit judgment.Kata kunci: Pengalaman kerja; Persepsi etika profesional; Kemahiran; Perbedaan gender; Audit judgment

scholarly journals Pengaruh Penerapan E-SPT, Pengetahuan Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi

2021 ◽  
Vol 4 (2) ◽  
pp. 601-611
Author(s):  
Hadian Wibowo ◽  
Endang Mahpudin
Keyword(s):  
Quantitative Methods ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling

This research aims to find out and test the influence of E-SPT Implementation, Knowledge and Socialization on Personal Taxpayer Compliance in TelukJambe Village. The study used quantitative methods using primary data obtained from questionnaires. The population in the study was 620 people. The sample in this study was 86 respondents. The sampling technique used is Purposive Sampling.  The results showed that the Implementation of E-SPT had no significant effect on Taxpayer Compliance, Knowledge had a significant effect on Taxpayer Compliance and Socialization had no significant effect on People's Taxpayer Compliance. The influence of E-spt, Knowledge and Socialization together affects Taxpayer Compliance. Keywords: Implementation of E-SPT, Knowledge and Socialization, Taxpayer Compliance

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals KEPATUHAN HUKUM IBU TERHADAP KETENTUAN PIDANA TERKAIT PERBUATAN YANG MENGAKIBATKAN PENDERITAAN PSIKIS ANAK

2018 ◽  
Vol 4 (2) ◽  
pp. 442-469
Author(s):  
Tisa Windayani
Keyword(s):  
Domestic Violence ◽  
Significant Role ◽  
Personal Values ◽  
Sampling Technique ◽  
Primary Data ◽  
Legal Compliance ◽  
Good Relationship ◽  
Purposive Sampling ◽  
Level Of Understanding ◽  
Penal Sanction

Art 80 and Art 76C  of Law No. 35/2014 purports to protect children from domestic violence (including most importantly those committed by the mother of the child).  This article using empirical juridical purports to analyze what factors are influential in determining compliance.  Primary data is collected using purposive sampling technique and subsequently is analyzed qualitatively.  The main result of the research is that avoidance of penal sanction is not a significant role in determining legal compliance.  More significant or influential are factors such as the extent or level of understanding the rule’s purpose or values behind the existing rule (prohibiting domestic violence), the need to maintain good relationship with the child; identification of the mother with certain groups in society and personal values. 

scholarly journals Keputusan Pembelian Ulang Ditinjau Dari Citra Merek, Media Iklan, dan Brand Trust Pada Produk Imboost Di Surakarta

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Mahartiwi Kusuma Wardhani ◽  
Sudarwati Sudarwati ◽  
Ida Aryati Diyah PW
Keyword(s):  
Infinite Number ◽  
Brand Image ◽  
Sampling Technique ◽  
Primary Data ◽  
Brand Trust ◽  
Purposive Sampling

This study aims to examine the effect of Brand Image, Advertising Media, and Brand Trust on repurchase decisions. The population in this study is an infinite number of consumers in Surakarta. The sampling technique in this study used purposive sampling which resulted in a sample of 100 respondents. The data used in this study are primary data collected by filling out questionnaires. The results of this study indicate that Brand Image has a positive and significant effect on repurchase decisions, Advertising Media has a positive and significant effect on repurchase decisions, and Brand Trust has a positive and significant effect on repurchase decisions. Keywords: Brand Image, Advertising Media, and Brand Trust

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