scholarly journals Auditors’ Professional Experience and its Effect in Reducing the Impact of Audit Problems – An Empirical Study in the Private Offices of Audit in Iraq

2021 ◽  
pp. 69-88
Author(s):  
P.A.Dr. Munir Shaker Mohammed
Keyword(s):  
Empirical Study ◽  
Linear Relationship ◽  
Statistical Methods ◽  
Statistical Tests ◽  
Professional Associations ◽  
Professional Experience ◽  
Positive Linear Relationship ◽  
Independent Variables ◽  
Questionnaire Method ◽  
The Impact

This study aims to identify the benefits of the auditor's professional experience in reducing the impact of audit’s problems. The elements representing the professional experience of the auditor were identified by three elements and considered representative of the independent variables of the study, namely: (1) the period of the auditor's professional experience, (2) the level of qualifications that the auditor holds, (3) the nature of the auditor's specialization. It also diagnosed the problems that the auditor faces in his work based on previous studies and through polling the auditors' opinions . These Problems are : (1) Problems related to laws and legislation, (2) Problems related to professional associations and colleagues, (3) problems related to clients and managements, (4) behavioral aspects of Colleagues and social pressures.. The research uses the questionnaire method to gather the necessary information and data , and the statistical methods are used to analyze the information gathered. The results of the statistical tests showed that there is a positive linear relationship between the three independent variables and the four problems the auditor faces in his professional work. The analysis of the results indicates that the first variable(The length of the professional experience) takes the priority in terms of its impact on the problems faced by the auditor.

scholarly journals The Impact of Non-Monetary Benefits on Employee Performance in Commercial Banks of Hyderabad, Sindh, Pakistan

2019 ◽  
Vol 6 (3) ◽  
pp. 16-19
Author(s):  
Abdul Ghafoor Kazi ◽  
Rafia Almani Baloach ◽  
Bilal Ahmed Khan ◽  
Mehwish Syeda
Keyword(s):  
Career Development ◽  
Multiple Regression ◽  
Banking Sector ◽  
Employee Performance ◽  
Statistical Tests ◽  
Reliability Test ◽  
Independent Variables ◽  
Flexible Working ◽  
Private Banking ◽  
The Impact

The purpose of this research was to analyze the impact of Non-monetary rewards on employee job performance in private banking sector of Hyderabad Pakistan. The study focused on factors such as recognition, career development, flexible working schedule (independent variables) and employee performance (dependent variable). The relationship between dependent and independent variables are empirically verified through statistical methods. The statistical tests like reliability test and multiple regression statistics were used for data analysis. Primary method was adopted for the collection of data in the form of questionnaire. Total respondents were 50 that were physically contacted. In reliability test all variables (03 independent and one dependent variable) were found reliable with good and excellent remarks. The value of Beta indicated positive relationship with dependent variable i.e. employee performance. In multiple regression analysis, independent variables recognition, career development and flexible working schedule were found insignificant.

scholarly journals Investigating the Drivers and Future Paradigms of Social Entrepreneurship in Developing Countries: Empirical Study of Pakistan

2020 ◽  
Vol V (IV) ◽  
pp. 21-32
Author(s):  
Sana Shuja Ahmad Khan ◽  
Syed Arslan Haider ◽  
Anita Shuja
Keyword(s):  
Developing Countries ◽  
Data Analysis ◽  
Empirical Study ◽  
Social Entrepreneurship ◽  
Descriptive Analysis ◽  
Significant Relation ◽  
Independent Variables ◽  
Cognitive Environment ◽  
The Impact ◽  
The Relationship

The purpose of this study is to determine the drivers of social entrepreneurship in a developing country. Institutional theory is applied to check the impact of different institutions on social entrepreneurship intentions in Pakistan. For this purpose, three independent variables: coercive environment, normative environment, and cognitive environment have been used, and the dependent variable is social entrepreneurship intention. Perceived feasibility has been taken as a mediating variable. A sample of 357 is selected, and data has been collected through questionnaires surveys from different university students of Pakistan. Data analysis is done through descriptive analysis. Nvivo 20 is used to explore the future paradigms of social entrepreneurship in Pakistan. The results of his study indicated that cognitive environment and perceived feasibility have direct and significant relation with social entrepreneurship intentions, perceived feasibility doesn't mediate the relationship between dependent and independent variables.

scholarly journals The impact of infrastructural change and regulation on entrepreneurial competitiveness in the South African telecommunications sector

2014 ◽  
Vol 45 (3) ◽  
pp. 97-110
Author(s):  
S. M. Oberholzer ◽  
M. Cullen ◽  
C. Adendorff
Keyword(s):  
Empirical Study ◽  
South African ◽  
The South ◽  
Independent Variables ◽  
Significant Relationships ◽  
Telecommunications Sector ◽  
Fast Pace ◽  
Independent Variable ◽  
The Impact ◽  
Global Drivers

The fast pace of technological advancements is regarded as one of the global drivers of change. In the telecommunications sector in South Africa, these technological advancements as well as sector transformation pose competitiveness challenges to entrepreneurs. This paper reports an empirical study performed to contribute to the promotion of entrepreneurial competitiveness within the telecommunications sector of the South African economy. From the empirical study, significant relationships proved to exist between the intervening- and independent variables and the dependent variable of this study, namely Perceived Entrepreneurial Competitiveness. The independent variable Infrastructural Change positively influenced both the intervening variable Entrepreneurial Orientation and dependent variable Perceived Entrepreneurial Competitiveness. In the same manner, the independent variables of Regulatory Alignment and Entrepreneurial Mindset did positively influenced Perceived Entrepreneurial Competitiveness within thisstudy. The study found that entrepreneurs can position their businesses more competitively if the factors that impact directly or indirectly on Entrepreneurial Competitiveness in the South African Telecommunications sector are taken in consideration.

scholarly journals Effect of Debt Default, Disclosure, and Financial Distress on the Receiving of Going Concern Audit Opinions

The Winners ◽  
2021 ◽  
Vol 22 (2) ◽  
Author(s):  
Ari Tihar ◽  
Indriani Puspita Sari ◽  
Bambang Leo Handoko
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Independent Variables ◽  
Going Concern ◽  
Industrial Sectors ◽  
Debt Default ◽  
The Impact

The research aimed to investigate the impact of debt default, disclosure, and financial distress on the acknowledgment of going concern audit opinion in manufacturing companies. The research uses a quantitative type of data complimented with secondary data retrieved from the official website of Indonesia Stock Exchange. The data used in this research from the purposive sampling method with 108 samples, consisting of 36 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research uses the logistic regression as the data analysis method with several statistical tests which include descriptive statistics, multicolinearity, fit test goodness, etc. The results show that only financial distress influences the acknowledgment of going concern audit opinion, while other independent variables such as debt default and disclosure do not affect the acceptance of going concern audit opinion. The research is limited since it only refers to the manufacturing industry sector. Therefore, it is suggested that future research expand the scope by obtaining more firms’ sample from industrial sectors and using other independent variables to achieve a more accurate results.

Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah

2015 ◽  
Vol 2 (1) ◽  
pp. 51-61
Author(s):  
Beta Asteria
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Multiple Regressions ◽  
Independent Variables ◽  
Central Java ◽  
Directorate General ◽  
Fiscal Balance ◽  
Research Findings ◽  
Local Government Budget ◽  
The Impact

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt

Faktor-faktor yang Mempengaruhi Belanja Modal pada Kabupaten atau Kota di Provinsi Sumatera Selatan

2018 ◽  
Vol 2 (1) ◽  
pp. 140
Author(s):  
Gogor Mustawa Zais
Keyword(s):  
Multiple Regression ◽  
Capital Expenditure ◽  
Independent Variables ◽  
The Impact

ABSTRACT The objective of this study was to find out and analyze the impact of regional own revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK) on capital expenditure (BM)  in regencies/towns in South  Sumatera Province  for a period of 2010 to 2014. The data were analyzed by using multiple regression. There were four variables in this research. A dependent variable was capital expenditure (BM) and independent variables were regional own revenue (PAD), general allocation fund (DAU) and special allocation fund (DAK). The results showed that the regional own revenue and special allocation fund variables have positive and significant impact on the capital expenditure. This means that the higher the regional own revenue and special allocation fund, the regencies/towns increased the capital expenditure are also higher. General allocation fund do not have a significant effect on the capital expenditure (BM) in regencies/towns in South Sumatera Province for a period of 2010 to 2014

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