PENGARUH BUDAYA ORGANISASI, MOTIVASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR INTERNAL (Survey pada BUMN Sektor Jasa Keuangan & Asuransi di Kota Bandung)

This study aims to examine and analyze how much influence Organizational Culture, Motivation and Professionalism to the Performance of Internal Auditors. Population in this research is Internal Auditor and Internal Supervision Unit in the State Industry Companies financial and insurance services in Bandung City. The number of seals taken as many as 46 respondents. The research method used is descriptive and verification method. Data collection techniques are done through primary data with questionnaires. Sampling technique using Probability Sampling technique using Simple Random Sampling method. Statistical analysis used in this research are validity test, reliability test, multiple correlation analysis, multiple regression analysis, T test, F test, and coefficient of determination. Simultaneously shows that the magnitude of the influence of organizational culture, motivation and professionalism to the performance of internal auditors of 70,7%, while the rest of 20,3% influenced by other factor not observed in this research. Thus, the higher the organizational culture, motivation and professionalism will further improve the performance of internal auditors.

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Pengaruh Komunikasi dan Budaya Organisasi terhadap Kinerja Karyawan Head Office PT. TELKOMSEL

JUPIIS JURNAL PENDIDIKAN ILMU-ILMU SOSIAL ◽

10.24114/jupiis.v12i1.16395 ◽

2020 ◽

Vol 12 (1) ◽

pp. 143

Author(s):

Ary Ferdian ◽

Luisa Putri Amanda Charitas

Keyword(s):

Organizational Culture ◽

Hypothesis Testing ◽

Employee Performance ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Simple Random Sampling ◽

Primary Data ◽

Coefficient Of Determination ◽

Head Office

The purpose of this study was to find out how the level of communication, organizational culture, and employee performance, and to determine the effect of communication and organizational culture simultaneously or partially on employee performance in the head office of PT. Telkomsel. The research method used is a quantitative method. Primary data collection techniques with interviews, observations, and questionnaires. Samples were selected as many as 92 employees from a total population of 1,194 employees using simple random sampling technique with the Slovin formula. The analysis technique in this research is descriptive analysis, classic assumption test, and multiple linear regression analysis and coefficient of determination test. Descriptive analysis results show that communication, organizational culture, and employee performance at the head office of PT. Telkomsel are classified as good. Based on the results of hypothesis testing using the t test shows that the communication variables and organizational culture partially have a significant effect on employee performance. While simultaneous hypothesis testing with the F test shows that simultaneous communication and organizational culture significantly influence employee performance. The magnitude of the influence of communication and organizational culture on the performance of PT. Telkomsel is 66.42% and the remaining 33.58% is influenced by other variables.

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Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2016.003.02.16 ◽

1970 ◽

Vol 3 (02) ◽

pp. 199-210

Author(s):

Aulia Saputra ◽

Dwi Setiawan Susanto

Keyword(s):

Regression Analysis ◽

Professional Ethics ◽

Audit Quality ◽

Jel Classification ◽

Primary Data ◽

Coefficient Of Determination ◽

Test Results ◽

Internal Auditor ◽

Internal Auditors

A B S T R A C T The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously. A B S T R A K Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan. JEL Classification: H83

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The Influence of Discipline, Selection, and Organizational Culture on Employee Performance

Almana : Jurnal Manajemen dan Bisnis ◽

10.36555/almana.v5i1.1528 ◽

2021 ◽

Vol 5 (1) ◽

pp. 20-28

Author(s):

Meilinda Meilinda ◽

Louis Louis ◽

Jason Jason ◽

Hendra Nazmi

Keyword(s):

Organizational Culture ◽

Data Analysis ◽

Corporate Culture ◽

Employee Performance ◽

Sampling Technique ◽

Simple Random Sampling ◽

Test Reliability ◽

Simultaneous Test ◽

Normality Test ◽

Analysis Technique

This study's research background aims to determine how much influence discipline, selection, and organizational culture have on employee performance. The object of research was carried out on employees who work at PT United Rope. The population used in this study was 136 employees with a sample of 101 PT United Rope employees who were obtained using a simple random sampling technique using the Slovin formula. Samples were obtained by distributing questionnaires to employees. The independent variables in this study are discipline, selection, organizational culture. The dependent variable in this study is employee performance. The data analysis technique used includes validity test, reliability test, classical assumption test including normality test, multicollinearity test, heteroscedasticity test, data analysis with multiple linear regression, simultaneous test, and partial test. Based on the research results, discipline, selection, and organizational culture have a positive and significant effect on employee performance. The conclusion of this study, variable field, selection, and corporate culture will improve employee performance. Employee performance will increase if employees can be disciplined in carrying out their work. The company can select employees well in occupying a position, and employees who can apply organizational culture properly will have increased performance.

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The Effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor's Motivation on Audit Quality (Case study of a Public Accounting Firm in Semarang)

MALIA: Journal of Islamic Banking and Finance ◽

10.21043/malia.v3i2.6879 ◽

2020 ◽

Vol 3 (2) ◽

pp. 139

Author(s):

Ika Mulyani

Keyword(s):

Audit Quality ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Simple Random Sampling ◽

Audit Fees ◽

Multiple Linear Regression Analysis ◽

Statistical Test ◽

Primary Data ◽

Coefficient Of Determination ◽

Analysis Model

The purpose of this paper is to identify the effect of Auditor Ethics, Auditor Experience, Audit Fees, and Auditor’s Motivation on Audit Quality.The population of this research is the Auditor at the Public Accountant Office in Semarang. The sampling technique uses Simple Random Sampling. The data used in this study are primary data taken by distributing questionnaires. The analysis model uses multiple linear regression analysis models, while the analysis technique uses the Statistical Test F, the Coefficient of Determination (, and the Statistical test t.The results of the analysis and discussion showed that the auditor's ethical variables, auditor's experience, audit fees, and auditor's motivation simultaneously had a significant effect on audit quality. Auditor ethics, auditor experience, and Auditor Motivation on the quality of each audit partially significant effect on audit quality. Whereas Audit Fee partially has no significant effect on Audit Quality.

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Pengaruh Independensi dan Profesionalisme Terhadap Kinerja Auditor Internal Dengan Budaya Organisasi sebagai Variabel Moderasi

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v19i2.282 ◽

2019 ◽

Vol 19 (2) ◽

pp. 141

Author(s):

Theresia Mentari ◽

Gugus Irianto ◽

Rosidi Rosidi

Keyword(s):

Organizational Culture ◽

Structural Equation ◽

Sampling Technique ◽

Equation Model ◽

Partial Least Square ◽

Least Square ◽

Research Support ◽

Internal Auditor ◽

Internal Auditors ◽

The Impact

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance. This research support organizational culture as a moderating variable, on the impact of auditors professionalism impact towards the internal auditors performance.

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FAKTOR - FAKTOR YANG MEMENGARUHI KEPUTUSAN MASYARAKAT MENJADI ANGGOTA KOPERASI SYARIAH 212 (Studi Kasus di Banda Aceh dan Aceh Besar)

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v5i2.15741 ◽

2019 ◽

Vol 5 (2) ◽

pp. 163-182

Author(s):

Jalaluddin Jalaluddin ◽

Reza Audia

Keyword(s):

Random Sampling ◽

Quantitative Methods ◽

Sampling Technique ◽

Simple Random Sampling ◽

Test Reliability ◽

Coefficient Of Determination ◽

Probability Sampling ◽

Simultaneous Test ◽

Promotion Activity ◽

Regression Test

This study aims to partially and simultaneously analyze the influence of factors of promotion activities and religiosity factors on the community's decision to become a member of Sharia Cooperative 212. The research uses quantitative methods. The sampling technique is Probability Sampling with Simple Random Sampling technique. The number of respondents in this study was 41 respondents. Data collection using a questionnaire and then processed using SPSS 20. Data analysis techniques using the validity test, reliability test, classic assumption test, multiple linear regression test, partial test (t test), simultaneous test (f test), and the coefficient of determination test (R2). The results of this study indicate that partially and simultaneously factors of promotional activities and factors of religiosity have positive and significant effects. The results of the coefficient of determination test (R2) showed that the influence of the promotion activity and religiosity factors on the community's decision to become a member of the 212 Syariah Cooperative was 52.6% while the remaining 47.4% was influenced by factors outside the model.Keywords: promotion activity factors, religiosity, decision to become a member. Abstrak Penelitian ini bertujuan untuk menganalisis secara parsial dan simultan pengaruh dari faktor aktivitas promosi dan faktor religiusitas terhadap keputusan masyarakat menjadi anggota Koperasi Syariah 212. Penelitian menggunakan metode kuantitatif. Teknik pengambilan sampel yaitu Probability Sampling dengan teknik Simple Random Sampling. Jumlah responden pada penelitian ini adalah 41 responden. Pengumpulan data menggunakan kuesioner dan kemudian diolah dengan menggunakan bantuan SPSS 20. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linear berganda, uji parsial (uji t), uji simultan (uji f), dan uji koefesisen determinasi (R2). Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan faktor aktivitas promosi dan faktor religiusitas berpengaruh positif dan signifikan. Hasil uji koefesien determinasi (R2) menunjukkan bahwa pengaruh faktor aktivitas promosi dan religiusitas terhadap keputusan masyarakat menjadi anggota Koperasi Syariah 212 adalah sebesar 52,6% sedangkan sisanya 47,4% dipengaruhi oleh faktor di luar model.

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THE EFFECT OF ORGANIZATIONAL CULTURE, MOTIVATION AND TRAINING ON EMPLOYEE PERFORMANCE AT THE REGIONAL DEVELOPMENT PLANNING BOARD OF WEST JAVA PROVINCE

Dinasti International Journal of Management Science ◽

10.31933/dijms.v1i1.23 ◽

2019 ◽

Vol 1 (1) ◽

pp. 37-56

Author(s):

Wiharso Eko Santoso ◽

Anoesyirwan Moeins

Keyword(s):

Organizational Culture ◽

Organizational Performance ◽

Regional Development ◽

Employee Performance ◽

Development Planning ◽

Primary Data ◽

Verification Method ◽

Planning Agency ◽

Culture Motivation ◽

And Training

The performance of members of an organization is needed to support organizational performance. The performance of employees at the DKI Jakarta Provincial Development Planning Agency will affect the performance of these government agencies. The purpose of this study is to find out how much the role of organizational culture, motivation, and training in order to improve the performance of employees in the Regional Development Planning Agency of DKI Jakarta Province, both simultaneously and partially. The method used in this research is descriptive and verification method. The source of the data in this study were employees of the DKI Jakarta Provincial Planning Agency. Primary data was collected by way of questionnaires and interviews with employees BAPPEDA Jakarta. Secondary data was collected by means searches the documents that are relevant to the problem under study. The results of descriptive data analysis on the research variables indicate that organizational culture, motivation, training, and employee performance in the DKI Jakarta BAPPEDA are in the good category. Organizational culture, motivation, and training have a significant role in order to improve employee performance , which is equal to 72.2%. Variable motivation has a role more dominant in order to improve the performance of employees of Bappeda Province of Jakarta as having beta value most 37.1%.

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Pengaruh Penerapan Akad Isthisna Terhadap Minat Beli Masyarakat Di Perumahan Nakhil Garden Pawarengan Cikampek Barat

EKSISBANK: Ekonomi Syariah dan Bisnis Perbankan ◽

10.37726/ee.v5i2.58 ◽

2021 ◽

Vol 5 (2) ◽

pp. 217-229

Author(s):

Dian Rosdiana ◽

Ahmad Ali Sopian ◽

Jalaludin Jalaludin

Keyword(s):

Data Collection ◽

Quantitative Methods ◽

Sampling Technique ◽

Simple Random Sampling ◽

Primary Data ◽

Coefficient Of Determination ◽

Advance Reservation ◽

Correlation Relationship ◽

Analysis Technique ◽

Regression Test

The need for housing is a basic need after the need for clothing and food. Housing Nakhil Garden Pawarengan Cikampek is one of the sharia property developers that provides ready-to-build residential products, using a non-bank sharia system in running their business, namely using an isthisna contract or advance reservation without any touch of usury. The purpose of this study was to determine the effect of the application of the Istishna contract on people's buying interest in the Nakhil Garden Pawarengan Cikampek housing, and to determine how much influence the application of the Istishna contract had on the public's interest in buying housing at Nakhil Garden Pawarengan Cikampek. This study uses quantitative methods, data collection is done by means of observation, interviews, distributing questionnaires and documentation respondent data. The population in this study are consumers who buy and are interested in buying housing with a sample of 40 people. The sampling technique is probability sampling using simple random sampling. The type of data used is primary data with a questionnaire data collection method. Then the analysis technique using simple linear regression data analysis. The results of this study indicate that the isthisna contract applied by Nakhil Garden housing has no effect on people's buying interest, this can be seen from the results of the regression test, namely the value of the coefficient of determination (R Square) generated is 0.187 from the correlation / relationship value ( R) of 0.432. so that it can be interpreted that the application of the Istishna contract has an influence on buying interest in Nakhil Garden Pawarengan housing by 18.7%, the remaining 81.3% is influenced by other factors not examined in this study

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Pengaruh Experiental Marketing Terhadap Loyalitas Pelanggan Kebun Strawberry D’MOOAT

JURNAL ADMINISTRASI BISNIS ◽

10.35797/jab.9.1.2019.23558.64-71 ◽

2019 ◽

Vol 9 (1) ◽

pp. 64

Author(s):

Virgin M. Manengkey ◽

Tinneke M. Tumbel ◽

Johnny A. F Kalangi

Keyword(s):

Customer Loyalty ◽

Hypothesis Test ◽

Sampling Technique ◽

Simple Random Sampling ◽

Test Reliability ◽

Coefficient Of Determination ◽

Analysis Method ◽

Buying Behavior ◽

Experiential Marketing ◽

Analytical Test

This study aims to determine the experiential effect of marketing on customer loyalty at Strawberry D'Mooat Gardens. Experiential Marketing is a marketing approach that involves the emotions and feelings of consumers by creating positive experiences. Customer loyalty is a reliable measure to predict sales growth and customer loyalty can also be defined based on constitutional buying behavior. This study uses a quantitative approach, with a sample of 50 respondents who are customers of Strawberry D’Mooat Gardens who have visited more than twice. The sampling technique in this study is to use Simple Random Sampling. The data analysis method used in this study is a simple linear analysis method which includes validity test, reliability test, hypothesis test and analytical test of the coefficient of determination. It can be seen from the results of testing statistically it can be seen clearly that the independent variable Experiential Marketing affects the dependent variable Customer Loyalty. Based on the results of the study, it shows that experiential marketing has a positive and significant effect on customer loyalty. This shows that experiential marketing is one of the determinants of Customer Loyalty because good experiential marketing will create and maintain customer loyalty.

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ANALISA FAKTOR MOTIVASI BERWIRAUSAHA DI ERA INDUSTRI 4.0 PADA MAHASISWA UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA

Journal Competency of Business ◽

10.47200/jcob.v3i2.672 ◽

2019 ◽

Vol 3 (2) ◽

pp. 97-110

Author(s):

Muh Ali Wafa ◽

Heri Prasetyo

Keyword(s):

Environmental Factors ◽

Sampling Technique ◽

Simple Random Sampling ◽

Primary Data ◽

Coefficient Of Determination ◽

Test Results ◽

Entrepreneurial Motivation ◽

Motivation Factors ◽

Attitudinal Factors ◽

The University

The purpose of this study was to find out and analyze motivation factors for entrepreneurship in the industrial era 4.0 in Sarajanawiyata Tamansiswa University Yogyakarta students. The population in this study were students of the University of Sarjanawiyata Tamansiswa Yogyakarta with a sample of 100 people. The sampling technique uses the Simple Random Sampling method, which is a type of probability sampling, where the researcher selects the sample by giving equal opportunities to all members of the population to be determined as sample members. The type of data used is primary data collected using a questionnaire distributed to employees. The analytical method used is multiple linear regression with a significant level of 5% (α = 0.05). The results of this study indicate that motivation for entrepreneurship is influenced by interest in entrepreneurship, environmental factors, significant attitudinal factors where Fcount (9,747)> Ftable (2.70). Entrepreneurship motivation is each influenced by the interest in entrepreneurship where t count (3.793)> t table (1.66). Entrepreneurial motivation is influenced by environmental factors where t counts (1.582)> t table (1.66). Entrepreneurial motivation is not influenced by attitude factors where t count (-1.753) <t table (1.66). Based on the test results of the coefficient of determination (R2), it can be explained that entrepreneurship motivation is influenced by independent variables (interest in entrepreneurship, environmental factors, and attitude factors) of 21.1% while the remaining 78.9% is influenced by other factors not included in the study. This study will invite other researchers, in order to analyze the factors outside the research, because it is suggested to the next researcher to examine the reasons why entrepreneurial motivation is influenced by other factors other than the interests of entrepreneurship, environmental factors, and attitude factors.

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