scholarly journals Pengaruh Pengendalian Audit Internal dan Independensi Auditor terhadap Pencegahan Kecurangan

2021 ◽  
Vol 1 (3) ◽  
pp. 26-40
Author(s):  
Rina Marfiana
Keyword(s):  
Data Collection ◽  
Internal Audit ◽  
Auditor Independence ◽  
Independent Variables ◽  
Independent Variable ◽  
Data Collection Technique ◽  
Corruption Prevention

The objective of the study is to determine whether internal audit control and auditor independence affect corruption prevention at PT. Bank Sumsel Babel, either partially or simultaneously, As well as to know what is the most influencial variable in preventing corruption. The study used a population with a total of 135 respondents. The data collection technique used was by distributing questionnaires and the data was processed by using SPSS version 20. The independent variables used in the study were internal audit control and auditor independence, while corruption prevention was the dependent variable. The results of the study indicate that partially, the variable of internal audit control and auditor independence have a significant effect to corruption prevention. The study explained that the independent variable has a significant effect towards the dependent variable. Penelitian ini bertujuan untuk mengetahui apakah pengendalian audit internal dan indenpendensi auditor berpengaruh terhadap pencegahan kecurangan pada PT. Bank Sumsel Babel, baik secara parsial maupun simultan. Serta mengetahui variabel manakah yang paling mempengaruhiterhadap pencegahan kecurangan. Penelitian ini menggunakan populasi dengan jumlah responden sebanyak 135 responden. Teknik pengumpulan data yang digunakan adalah menyebarkan kuesioner dan data diolah menggunakan SPSS versi 20 Variable independen yang digunakan dalam penelitian ini adalah pengendalian audit internal dan independensi auditor sementara pencegahan kecurangan sebagai variable dependen. Hasil penelitian ini menunjukkan bahwa secara parsial, variable pengendalian audit internal dan independensi auditor berpengaruh signifikan terhadap pencegahan kecurangan. Pada penelitian ini menjelaskan bahwa variable independen berpengaruh secara signifikan terhadap variable dependen.

scholarly journals DYNAMIC CAPABILITIES EROSION IN INDONESIA’S RETAIL INDUSTRY: CONSUMERS’ PERSPECTIVE ON MATAHARI DEPARTMENT STORE

2020 ◽  
Vol 18 (2) ◽  
pp. 69
Author(s):  
Riveria Sari ◽  
Ferri Woejaya ◽  
Teofilus Teofilus
Keyword(s):  
Data Collection ◽  
Data Processing ◽  
Quantitative Research ◽  
Dynamic Capabilities ◽  
Sampling Technique ◽  
Department Store ◽  
Firm Survival ◽  
Quantitative Research Methods ◽  
Independent Variables ◽  
Independent Variable

This research was conducted to analyze the effect of dynamic capabilities erosion on firm’s survival according to consumers’ perspective, using sensing erosion, seizing erosion, and reconfiguring erosion as the independent variables (X) and firm survival as the dependent variable (Y). This research uses quantitative research methods with data processing using SPSS. Data collection was carried out by distributing questionnaires online through Google form to 500 student respondents who had visited Matahari Department Store in Indonesia. Sampling is done by purposive sampling technique. The questionnaires that qualify to be analyzed are 158 questionnaires. The result of data processing shows that the effect of the independent variable on the dependent variable is 40.3%. The results of this study is according to consumers’ perspective, sensing erosion, seizing erosion, and reconfiguring erosion affect firm survival.

scholarly journals ANALISIS PERANAN INTERNAL AUDIT DALAM MEWUJUDKAN PELAKSANAAN GOOD CORPORATE GOVERNANCE PADA PT. BANK TABUNGAN NEGARA, TBK MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ayu Anita Ekaristi Oroh ◽  
Lintje Kalangi ◽  
Anneke Wangkar
Keyword(s):  
Corporate Governance ◽  
Data Collection ◽  
Internal Audit ◽  
Corporate Management ◽  
Good Corporate Governance ◽  
Qualitative Descriptive ◽  
Data Collection Technique ◽  
Descriptive Method

PT. Bank Tabungan Negara, Tbk Manado is one of the branch offices of BUMN’s, which must implement Good Corporate Governance in accordance with GCG principles set by the Minister of BUMN PER-01 / MBU / 2011. Internal audit is one of the elements in GCG and has a role in overseeing the implementation of corporate management and overseeing any practices undertaken by the company. The implementation of GCG in the bank must follow the rules of BI and follow GCG guidelines by KNKG. Therefore, this study aims to determine the implementation of GCG at the bank and to determine the role of internal audit in realizing the implementation of GCG. This type of research is qualitative descriptive. The method of analysis used in this research is descriptive method with data collection technique such as interview, observation and documentation. The results of this study is Bank Tabungan Negara has implemented GCG according to applicable rules that is by implementing the principles of GCG. Furthermore, internal audit plays a role in realizing the implementation of GCG Bank BTN.Keywords : Analysis, The Role, Internal Audit, Good Corporate Governance, GCG

scholarly journals The Effect Of Price Discounts And Packaging Bonuses On Impulsive Purchasing Decisions To Consumers Of Alfamart In Sunter Jaya, North Jakarta

2020 ◽  
Vol 1 (4) ◽  
pp. 257-263
Author(s):  
Trinik Susmonowati ◽  
Ida Royani
Keyword(s):  
Data Collection ◽  
Hypothesis Testing ◽  
Sampling Technique ◽  
T Test ◽  
Purchase Decision ◽  
Purchasing Decisions ◽  
Price Effect ◽  
Independent Variables ◽  
Price Discounts ◽  
Data Collection Technique

This study aims to determine the magnitude of the price effect of discounts and packaging bonuses at Alfamart in Sunter Jaya, North Jakarta. The population in this study were all Alfamart customers in Sunter Jaya, North Jakarta with a sample of 130 respondents by using the accidental sampling technique. The data collection technique used is questionnaires, for each respondent given 26 statements. Based on hypothesis testing using a t-test, price discounts and packaging bonuses are positive and significant for impulsive purchasing decisions. The results of the f test show that all the independent variables in this study significantly influence impulsive purchasing decisions. R square value is 0.815 which can be interpreted that the effect of variable x (price discount and packaging bonus) on the variable y (impulsive purchase decision) is 81.5%, while the remaining 18.5% is influenced by variables outside the variables studied.

scholarly journals THE INFLUENCE OF USING SHOPEEPAY AND SHOPEE PAYLATER FEATURES ON SHOPEE USER PURCHASING DECISIONS DURING THE COVID- 19

2021 ◽  
Vol 16 (4) ◽  
pp. 242-248
Author(s):  
Sri Lestari ◽  
Naniek Utami Handayani ◽  
Manik Mahacandra
Keyword(s):  
Consumer Behavior ◽  
Discriminant Analysis ◽  
Data Collection ◽  
Customer Satisfaction ◽  
Research Method ◽  
Computer Network ◽  
Purchasing Decisions ◽  
Independent Variables ◽  
Z Value ◽  
Data Collection Technique

A process of buying and selling products, information and services that is carried out electronically by utilizing a computer network is often known as E-commerce and providing ease of payment, namely by using the ShopeePay and Shopee PayLater features. This study aims to find out which independent variables are variables that can influence purchasing decisions for Shopee users and find out which factors are more dominant in influencing purchasing decisions for Shopee users on the use of Shopeepay and Shopee PayLater features. Moreover, the trend of consumer behavior in the future also can be explored from the Zscore. The research method used is the method of Discriminant Analysis. The data collection technique was carried out by surveying 55 respondents through questionnaires. From the equation formed, consumers' tendency to buy or not to make purchases through Shopee E-Commerce is determined by the Customer Satisfaction variable in the transaction. Furthermore, from the Z value, the group that does not make purchases (0) has a Z value = 0.214, while the group that often makes purchases (1) has a Z = -0.207 value. From the equation formed, consumers' tendency to buy or not to make purchases through Shopee E-Commerce is determined by the Customer Satisfaction variable in the transaction. Moreover, from the Z value, the group that does not make purchases (0) has a Z value = 0.214, while the group that often makes purchases (1) has a Z = -0.207 value. From the equation formed, consumers' tendency to buy or not to make purchases through Shopee E-Commerce is determined by the Customer Satisfaction variable in the transaction. Furthermore, from the Z value, the group that does not make purchases (0) has a Z value = 0.214, while the group that often makes purchases (1) has a Z = -0.207 value.

scholarly journals Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pedagang di PGS Surakarta

2021 ◽  
Vol 5 (1) ◽  
pp. 321
Author(s):  
Bima Setyawan ◽  
Anita Wijayanti ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Multiple Regression ◽  
Random Sampling ◽  
Tax Compliance ◽  
Independent Variables ◽  
Tax Amnesty ◽  
Data Collection Technique ◽  
Data Analysis Methods

This study aims to examine the factors that have an influence on tax compliance in PGS Surakarta because tax compliance in Surakarta is still low, especially for MSMEs. The independent variables used in this study are variables of tax understanding, tax awareness, tax amnesty, taxpayer attitudes, and tax sanctions on tax compliance. The population of this study were all MSMEs in PGS Surakarta. Meanwhile, the determination of the number of samples in this study used random sampling with 60 respondents. The data collection technique used in this study is to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS. The results of this study indicate that partially and simultaneously the variables of tax understanding and tax amnesty have an effect on MSME tax compliance in PGS Surakarta. Meanwhile, tax awareness variables, taxpayer attitudes, and tax sanctions have no effect on taxpayer compliance at PGS Surakarta.

scholarly journals The Influence of Return On Assets, Return On Equity, Debt Equity Ratio on Dividend Policy of Pharmaceutical Companies Listed on the Indonesia Stock Exchange Period 2014-2017

2019 ◽  
Vol 2 (2) ◽  
pp. 87-94
Author(s):  
Eka Septa Kurniawan ◽  
Agus Sukoco ◽  
Joko Suyono
Keyword(s):  
Data Collection ◽  
Quantitative Research ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Pharmaceutical Companies ◽  
Return On Assets ◽  
Return On Equity ◽  
Equity Ratio ◽  
Independent Variable ◽  
Data Collection Technique

This study aims to analyze the effect of  Return On Assets , Return On Equity , Debt Equity Ratio on policies in viden. The study of retrieving data from financial statements of pharmaceutical companies that have been listed on the Indonesia Stock Exchange for the period 2014 - 2017. This type of research used in this research is quantitative research. The data collection technique used in this research is the documentation data collection technique, a measuring instrument to find out the company's dividend policy in this study, which is using Dividend Pay o ut Ratio . From the results of this study it can be concluded that the ROA, ROE, and DER that we call the independent variable (X) have a significant effect and are positive for the DPR or what we call the dependent variable (Y).

scholarly journals PENGARUH KETERIKATAN KARYAWAN (EMPLOYEE ENGAGEMENT) TERHADAP KINERJA KARYAWAN DI PT. BADJA BARU PALEMBANG

JEMBATAN ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 69-78
Author(s):  
Yudi Muliawan ◽  
Badia Perizade ◽  
Afriyadi Cahyadi
Keyword(s):  
Data Collection ◽  
Employee Engagement ◽  
Independent Variable ◽  
Data Collection Technique ◽  
Simple Regression

This study aimed to find out the influence of employee engagement on theemployee performance. The independent variable was Employee Engagement (X) andthe dependent variable was Performance (Y). The data collection technique used asaturated sampling or census. The questionnaire was distributed to all employees ofPT.BadjaBaru Palembang. The data were analyzed using Simple Regression Analysis.The result of the study shows that the employee engagement has a positive andsignificant influence on the employee performance.Keywords: Employee Engagement, Performance

PENGARUH MOTIVASI DAN PROFESIONALISME ASN TERHADAP EFEKTIVITAS KERJA DI LINGKUNGAN KANTOR KEMENTERIAN AGAMA KOTA PADANG

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Eldison Eldison
Keyword(s):  
Data Collection ◽  
Random Sampling ◽  
Sampling Technique ◽  
Survey Method ◽  
Office Environment ◽  
Independent Variables ◽  
Work Effectiveness ◽  
Data Collection Technique ◽  
The City ◽  
Two Independent Variables

This study aims to know the implication of the existence of a positive or significant influence between motivation and ASN Professionalism. The method used is survey method by applying Grounded Research. The population in this study is all ASN in the office environment of the Ministry of Religious Affairs of Padang City with the number of 322 ASNs consisting of ASN in the offices of the Ministry of Religious Affairs of Padang City, Madarasah Aliyah as the city of Padang, Madrasah Tsanawiyah and the Office of Religious Affairs of Padang City. Sample in this research is counted 60 people with random sampling technique. Data Collection Technique uses questionnaire. The variables measured are independent variables, namely: Motivation (X1) and Professionalism (X2), while the dependent variable is Work Effectiveness (Y). Analysis of the influence of variables of Motivation and Professionalism of Apparatus, either jointly or independently to the Effectiveness of Ministry of Religious Affairs Office of Padang City showed significant results. This shows that the two independent variables, namely Motivation and Professionalism Apparatus either together or individually can improve the Effectiveness of ASN Work at the Office of the Ministry of Religious Affairs of Padang City. Thus the influence of these two independent variables on increasing Effectiveness of ASN Work at the Office of the Ministry of Religious Affairs of Padangisverymeaningful.Keywords: Motivation, ASN Professional, Work Effectiveness.

scholarly journals Hubungan antara Secure Attachment dengan Kemandirian pada Siswa Kelas XI

PSYCHE 165 ◽  
2019 ◽  
pp. 144-153
Author(s):  
Ifani Candra ◽  
Khansha Ulya Leona
Keyword(s):  
Data Collection ◽  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Measuring Instrument ◽  
Secure Attachment ◽  
Independent Variable ◽  
Data Collection Technique ◽  
The Relationship ◽  
Test Result

The purpose of this study aims to determine the relationship between secure attachment and independence in class X SMA / MA Ar-Risalah padang. The independent variable in this study is secure attachment and the dependent variable in this study is independence. The measuring instrument used in this study is the scale of the secure attachment and the scale of independence. The data collection technique in this study was a simple random sampling technique. The population in this study were grade X students of SMA / MA Ar-Risalah Padang, amounting to 192 people. The sample of the study was 115 students of class X SMA / MA ARRisalah Padang. The validity of thescale secure attachment moves from rix =0.326 to rix = 0.942 and reliability 0.952. For the scale of independence, move from rix = 0.322 to rix = 0.810 and reliability 0.952. The hypothetical test result is 0.312 with a significant level of 0.001 indicating there is a relationship between secure attachment and independence. The secure attachment amount ofwith independence is 10% and 90% is determined by other factors 

scholarly journals PENGARUH KEAMANAN, PRIVASI, DAN REPUTASI TERHADAP KEPERCAYAAN KONSUMEN ONLINE SHOPPING DI KOTA PADANG

Jurnal Ecogen ◽  
2018 ◽  
Vol 1 (4) ◽  
pp. 206
Author(s):  
Nurhatinah Nurhatinah
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Quantitative Research ◽  
Sampling Method ◽  
Online Shopping ◽  
Sampling Technique ◽  
Consumer Privacy ◽  
Analysis Technique ◽  
Independent Variable ◽  
Data Collection Technique

This research aims to understand the Influence of security, privacy, and reputation toward trust in online shopping consumer. The purpose of this research are: (1) the effect of security toward trust in online shopping consumer, (2) The effect of privacy toward trust in online shopping consumer, (3) The effect of reputation toward trust in online shopping consumer, (4) The effect of security, privacy, and reputation toward trust in online shopping consumer. The type of research used in this study was a causal quantitative research. The population in this study was citizens of Padang city, that has been to online shopping. The sampling technique employed in this study was purposive sampling method with the total samples of 100 people. The data collection technique used in this study was questionnaire that has been tested for validly and reliability. The data analysis technique employed in this study to answer the hypothesis was multiple regressions. The result of this study shows that partially independent variable security (X1) significantly influenced the trust in online shopping consumer, privacy variable (X2) significantly influenced the trust in online shopping consumer, and reputation variable (X3) significantly influenced the trust in online shopping consumer. Simultaneously, variables security, privacy, and reputation significantly influenced trust in online shopping consumer.Keyword: Trust In Online Shopping Consumer, Security, Privacy, and Reputation.

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