scholarly journals The Influence of Time Budget Pressure, Audit Complexity and Audit Fee on Audit Quality (Case Study at Public Accounting Firms in Bali Province)

2020 ◽  
Vol 2 ◽  
pp. 27-32
Author(s):  
Dewi Adnyani ◽  
Made Yeni Latrini ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Organizational Commitment ◽  
Work Environment ◽  
Audit Quality ◽  
Work Motivation ◽  
Employee Performance ◽  
Time Budget ◽  
Accounting Firms ◽  
Analysis Technique ◽  
Audit Fee

Declining employee performance can be overcome in various ways that can be taken by providing motivation to increase commitment and pay more  attention to the work environment. The purpose of this study was to empirically examine the effect of work motivation, organizational commitment, and work environment on employee performance. The study was conducted at Furama Villas and Spa Ubud - Bali. The sample in this study were 42 house keeping department employees using the census method. The data analysis technique used is multiple regression. The results of the study namely work motivation has a positive and significant effect on performance. Organizational commitment has a positive and significant effect on performance. The work environment has a positive and significant effect on employee performance.

scholarly journals PENGARUH KOMPENSASI FINANSIAL, LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR PDAM KOTA PAYAKUMBUH

2019 ◽  
Author(s):  
Heru Marta Saputra ◽  
Riri mayliza
Keyword(s):  
Work Environment ◽  
Work Motivation ◽  
Employee Performance ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Positive Influence ◽  
Financial Compensation ◽  
Water Company ◽  
Analysis Technique ◽  
Regional Water

Effect of Financial Compensation, Work Environment and Work Motivation on Employee Performance in the Regional Water Company (PDAM) Payakumbuh. The principal issues in this study is whether the process of financial compensation, work environment, work motivation influence on the performance of employees at the Regional Water Company (PDAM) Payakumbuh. This study aims to reveal the Financial Compensation Effect, Work Environment and Work Motivation on Employee Performance in the Regional Water Company (PDAM) Payakumbuh. This research is descriptive associative. The population in this study is the employee at the Regional Water Company (PDAM) Payakumbuh totaling 67 people. The sampling technique sampling study is saturated. The questionnaire was used as data collection techniques. Data analysis technique used is descriptive analysis and multiple regression analysis, multicollinearity analysis, analysis heterokedastisistas, normality test and coefficient detereminasi. To test the hypothesis used t test, Test F. Based on the analysis of the influence of financial compensation, work environment and work motivation and employee performance, especially in the Regional Water Company (PDAM) Payakumbuh, it would seem that there is a positive influence and significant correlation between financial compensation, work environment, work motivation on employee performance. Thus the hypothesis is proved.

scholarly journals PENGARUH KEPEMIMPINAN, LINGKUNGAN KERJA, DISIPLIN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DINAS PETERNAKAN DAN PERIKANAN KABUPATEN GROBOGAN

2021 ◽  
Vol 12 (1) ◽  
pp. 102-117
Author(s):  
Setyo Wahyuningsih ◽  
Sudarmadi Sudarmadi ◽  
Triyanto Triyanto
Keyword(s):  
Data Analysis ◽  
Work Environment ◽  
Work Motivation ◽  
Employee Performance ◽  
Validity And Reliability ◽  
Dominant Effect ◽  
Analysis Technique ◽  
Research Population ◽  
Data Collection Technique ◽  
Research Type

This study purposes were determined the effect of leadership, work environment, work discipline and motivation on employee performance at the Dinas Peternakan dan Perikanan, Grobogan Regency. The research type is a survey research using a questionnaire as the instrument. The research population are employees at the Dinas Peternakan dan Perikanan, Grobogan Regency. The sample used in this study amounted to 62 respondents. Data collection technique used questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression. The research results shown that there is a positive and significant effect of leadership, work environment, work discipline, and work motivation on employee performance both individually and simultaneously. Leadership is the variable with the most dominant effect on the performance of the employees of the Dinas Peternakan dan Perikanan in Grobogan Regency.

scholarly journals PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BAGIAN RUMAH TANGGA DAN PERBEKALAN UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA

2020 ◽  
Vol 4 (2) ◽  
pp. 68-76
Author(s):  
Bambang Tri Pamungkas
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Work Motivation ◽  
Employee Performance ◽  
Collection Method ◽  
Significance Level ◽  
Analysis Technique ◽  
The University

 This study aims to determine whether there is a partial influence of work environment and motivation on the performance of Sarjanawiyata Tamansiswa Yogyakarta Household Employees. To find out the influence of work environment and work motivation simultaneously on the performance of Sarjanawiyata Tamansiswa Yogyakarta Household Employees.      The nature of this research is correlational. The variables of this study are the work environment and work motivation and employee performance. The population in this study were all Household Employees at the University of Sarjanawiyata Tamansiswa Yogyakarta with a population of 37, a population of less than 100, so that all populations were sampled by the census method. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.       The results obtained by the work environment has a positive and significant effect on the performance of employees of the Household Section of the Sarjanawiyata Tamansiswa Yogyakarta University. Work motivation has a positive and significant effect on the performance of employees of the Household Section of the Sarjanawiyata Tamansiswa University in Yogyakarta. Employee performance is influenced by the work environment and work motivation by 29.3%, while the remaining 70.7% is influenced by other factors.

scholarly journals Pengaruh Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit

2019 ◽  
pp. 1231
Author(s):  
Ni Luh Dwi Ariestanti ◽  
Made Yenni Latrini
Keyword(s):  
Quantitative Research ◽  
Audit Quality ◽  
Task Complexity ◽  
Time Budget ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
A Company

At this time competition between companies is increasing accompanied by various problems faced by companies in Indonesia. In dealing with this problem, the company managers need accountant services, especially public accounting services. Audit quality is one of the important things in approaching the existence of a company. This study aims to prove empirically the effect of task complexity, time budget pressure and auditor experience on audit quality. This research is associative quantitative research. The data used in this study is primary data obtained by distributing questionnaires to each auditor at 9 Public Accounting Firms (KAP) in Province of Bali. The analysis technique used in this study is multiple linear analysis. The test results aimed at task complexity have a negative and significant effect on audit quality. Time budget pressure has a positive and significant effect on audit quality. The auditor's experience has a positive and significant effect on audit quality. Keywords: Task complexity, time budget pressure, auditor experience, audit quality

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN)

2020 ◽  
Vol 3 (2) ◽  
pp. 1
Author(s):  
Ferin Annisa ◽  
Eka Sariningsih ◽  
Muhammad Luthfi
Keyword(s):  
Organizational Commitment ◽  
Human Resources ◽  
Work Environment ◽  
Work Motivation ◽  
Partial Least Square ◽  
Least Square ◽  
Test Results ◽  
Managerial Performance ◽  
Analysis Technique ◽  
Work Units

Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.

scholarly journals Dilema Praktik Kantor Akuntan Publik: Pertautan Antara Keberlangsungan Hidup dengan Kualitas Audit

2018 ◽  
Vol 14 (3) ◽  
pp. 177-194
Author(s):  
Anggi Ratna Anggraini
Keyword(s):  
Audit Quality ◽  
Growth Strategy ◽  
Case Study Method ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
Working Paper ◽  
Interpretive Paradigm ◽  
Audit Fee

This research focuses on the dilemma of small Public Accounting Firms in maintaining their survival, but still maintaining their audit quality. This research is qualitative research with interpretive paradigm and the case study method. This study shows how Public Accounting Firm X faces a dilemma situation when auditing small clients with low fees, while maintaining their audit quality. Public Accounting Firm X in its survival growth strategy uses a "zebra", a "radar" and a business diamond strategy. Public Accounting Firm X itself has a dilemma when faced with a small client who can only pay a low fee for audit services, if using the indicator minimum hourly charge-out rates determined by IAPI, then the audit fee cannot be applied on the client. In the end, the audit procedures carried out must be adequate to maintain audit quality, where Public Accounting Firm X uses Excel based Standard Working Paper during audits and cuts the leveling level. Regulations that accommodate more smaller clients in the area are needed related to audit services.

scholarly journals PENGARUH MOTIVASI KERJA, KOMITMEN ORGANISASIONAL DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA PEGAWAI KONTRAK

2019 ◽  
Vol 8 (7) ◽  
pp. 4704
Author(s):  
Gede Nanda Kusumalita ◽  
I Gusti Bagus Honor Satrya
Keyword(s):  
Transformational Leadership ◽  
Organizational Commitment ◽  
Leadership Style ◽  
Work Motivation ◽  
Employee Performance ◽  
Regional Office ◽  
Continuance Commitment ◽  
Contract Employees ◽  
Analysis Technique ◽  
Transformational Leadership Style

The purpose of this study was to determine the motivation of contract employees the role of transformational leadership style on contract employees and organizational commitment of contract employees to the performance at pt. Bank rakyat indonesia denpasar regional office. The method of determining the sample in this study uses the census method, where respondents numbered 54 contract employees who worked in the indonesian people's bank denpasar regional office. The data analysis technique used for this study is multiple linear regression. From the results of the analysis of this study indicate that contract employee work motivation has a positive and significant effect on the performance of contract employees. Transformational leadership has a positive and significant effect on contract employee performance. Furthermore, organizational commitment has a positive and significant effect on the performance of contract employees. Suggestions for the bank rakyat indonesia denpasar regional office should pay attention to continuance commitment to be able to improve the performance of contract employees in order to achieve the organization's long-term goals. Keywords: motivation, organizational commitment, transformational leadership, performance, contract employees

scholarly journals The Influence of Work Motivation, Compensation, and Work Environment on Employee Performance in the Housing and Land Areas of Denpasar City

2021 ◽  
Vol 6 (6) ◽  
pp. 232-234
Author(s):  
Kadek Raditya Awidiya ◽  
I. Gusti Salit Ketut Netra
Keyword(s):  
Regression Analysis ◽  
Work Environment ◽  
Multiple Regression Analysis ◽  
Random Sampling ◽  
Quantitative Research ◽  
Sampling Method ◽  
Work Motivation ◽  
Employee Performance ◽  
Simple Random Sampling ◽  
Analysis Technique

The purpose of this study was to analyze the effect of work motivation on employee performance, the effect of compensation on employee performance, and the influence of the work environment on employee performance. This research is classified into quantitative research in the form of associative causality. The population in this study were 86 employees using a simple random sampling method so that as many as 71 employees were used as samples. The analysis technique used is Multiple Regression Analysis. The results obtained that work motivation has a positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance, work environment has a positive and significant effect on employee performance.

scholarly journals PENGARUH LINGKUNGAN KERJA, MOTIVASI DAN KOMPETENSI TERHADAP KINERJA PEGAWAI KANTOR PERTANAHAN KABUPATEN PONOROGO

2021 ◽  
Vol 2 (2) ◽  
pp. 93-103
Author(s):  
Woody Jauhari Rosyid ◽  
Nugroho Mardi W ◽  
C. Sri Hartati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Work Environment ◽  
Census Data ◽  
Work Motivation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Office Work ◽  
Analysis Technique ◽  
And Performance

This study aims to describe the work environment, motivation, competence and performance of employees in the Ponorogo Regency Land Office. To analyze the influence of the work environment on employee performance. To analyze the influence of motivation on employee performance. To analyze the influence of competence on employee performance. The population in this study were all employees in the Land Office of Ponorogo Regency as many as 93 people. A sample of 93 people with a sampling technique using a type of non-probability sampling, namely total sampling (census). Data collection techniques using questionnaires and documentation. The data analysis technique used is multiple linear regression. The results obtained from this study are the work environment is in a fairly good category, work motivation, competence and employee performance are in good categories. The work environment has a significant effect on employee performance in the Ponorogo Regency Land Office. Work motivation does not have a significant effect on employee performance in the Ponorogo Regency Land Office. Competence has a significant effect on employee performance in the Ponorogo Regency Land Office.

scholarly journals Pengaruh Profesionalisme dan Time Budget Pressure Pada Kualitas Audit Dengan Fee Audit Sebagai Variabel Pemoderasi

2019 ◽  
pp. 563
Author(s):  
Ayu Alit Cita Dewi ◽  
I Wayan Ramantha
Keyword(s):  
Audit Quality ◽  
Time Budget ◽  
Audit Fees ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Audit Fee ◽  
Negative Effect ◽  
Sample Technique ◽  
Saturated Sample ◽  
Time Budget Pressure

The purpose of this study was to determine the effect of professionalism and time budget pressure on audit quality with audit fees as moderating variables. This research was conducted at 9 Public Accountant Offices in Bali Province. The number of samples used was 45 respondents. The method of determining the sample is nonprobability sampling with a saturated sample technique. Data collection is done by questionnaire. The analysis technique in this study uses the analysis of Moderated Regression Analysis (MRA). The results of the analysis show that professionalism has a positive effect on audit quality and time budget pressure has a negative effect on audit quality. This study also found that audit fees strengthened the influence of professionalism on audit quality and audit fees weakened the influence of time budget pressure on audit quality. Keywords: professionalism, time budget pressure, audit fee, and audit quality

Sign in / Sign up

Export Citation Format

Share Document