PENGARUH AKUNTABILITAS DAN KOMPETENSI AUDITOR/PENGAWAS PEMERINTAH TERHADAP KUALITAS AUDIT

2018 ◽  
Vol 1 (1) ◽  
pp. 14-26
Author(s):  
Endang Sri Rahayu Ohoimas ◽  
Agustinus Salle ◽  
Sylvia Christina Daat

Auditors’ decision making is affected by their accountability in concluding their audit working process that required highly competences which can be gained through their sufficient experiences in the audit field. This research is aim to examine the influence of accountability and competence of auditors/government supervisory on the quality of audit. As population in this research is 47 people of Employees who work in Provincial Inspectorate Office of Papua and Inspectorate office of Jayapura City which involved in the examination as the Auditors/Supervisory of Government. A non-probability sampling methodology is used based on the certain criteria (purposive sampling) for distributing 47 questionnaires to the Auditors/Supervisory of Government. The result of this research indicate that the devotion in profession has a significant effect on the quality of audit, while social obligation has a significant effect on the quality of audit. Similarly, the knowledge and working experiences have significant effects on the quality of an audit respectively.

2020 ◽  
Vol 3 (1) ◽  
pp. 1-10
Author(s):  
Elizabeth Rahayu

Abstract The purpose of this research is to understand the influence of price and product quality of T-Mart Express Indonesia’s customer satisfaction. This research is a quantitative research by using the SPSS Statistic 22 with 112 respondent of the sample which is T-Mart Express Indonesia consumers in North  Jakarta who have bought the product three times or more by using non-probability sampling method and purposive sampling techniques. The measurement used was a questionnaire that was distributed through Google Form to the respondent. The result of hypothesis analysis shows that price and product quality significantly affect customer satisfaction. Implications and suggestions are explained in the article. Abstrak Tujuan dari penelitian ini adalah untuk memahami pengaruh harga dan kualitas produk terhadap kepuasan pelanggan T-Mart Express Indonesia. Penelitian ini adalah penelitian kuantitatif dengan menggunakan SPSS Statistic 22 dengan sampel sebanyak 112 responden yaitu konsumen T-Mart Express Indonesia di Jakarta Utara yang telah membeli produk tiga kali atau lebih dengan menggunakan metode non probability sampling dan teknik purposive sampling. Pengukuran yang digunakan adalah kuesioner yang dibagikan melalui Google Form kepada responden. Hasil analisis hipotesis menunjukkan bahwa harga dan kualitas produk berpengaruh signifikan terhadap kepuasan pelanggan. Implikasi dan saran dijelaskan pada artikel    


Prologia ◽  
2020 ◽  
Vol 4 (1) ◽  
pp. 153
Author(s):  
Richard Antony ◽  
Roswita Oktavianti

The credibility of a communicator is one of the factors for people to make purchasing decisions about a product. A communicator must have some ability in other words that the communicator must have the strength to compete, namely credibility and attractiveness. The research aims to examine the credibility of the communicator on the purchase decision of the AHHA Clothing Line Atta Halilintar product after watching YouTube Atta Halilintar. The independent variable in this study is the credibility of the communicator and the dependent variable is the purchase decision. The approach used in this study is quantitative descriptive. Research data were collected using non-probability sampling techniques or purposive sampling techniques. This study uses SPSS for Windows 23 test for Validity, Reliability, Hypothesis (simple linear analysis), T-test, Correlation Coefficient, and Determination Coefficient. Researchers obtain data that will be tested by distributing several questionnaires to all respondents, amounting to 100 respondents who have been determined and have been adjusted to the requirements in this study and respondents who represent the population of this study. The results obtained from the study showed that the communicator's credibility affected 29% in purchasing decisions while the remaining 71% was influenced by other factors. The relationship is positive, if the quality of the communicator's credibility increases, therefore the purchasing decision will also increase. And conversely, if the quality of the communicator's credibility decreases then the purchasing decision will also decrease. Kredibilitas dari seorang komunikator merupakan salah satu faktor bagi masyarakat untuk mengambil keputusan pembelian terhadap sebuah produk. Seorang komunikator harus memiliki beberapa kemampuan dengan kata lain bahwa komunikator harus memiliki kekuatan untuk bersaing yaitu kredibilitas (credibility) dan daya tarik (attractiveness).Penelitian bertujuan untuk meneliti kredibilitas komunikator terhadap keputusan pembelian produk AHHA Clothing Line Atta Halilintar setelah menonton YouTube Atta Halilintar. Variabel independen yang berada dalam penelitian ini yaitu kredibilitas komunikator dan variabel dependen adalah keputusan pembelian. Pendekatan yang dipergunakan pada penelitian ini adalah deskriptif kuantitatif. Data penelitian dikumpulkan dengan menggunakan teknik non probability sampling atau teknik purposive sampling. Penelitian ini menggunakan alat uji SPSS for windows 23 untuk Uji Validitas, Reliabilitas, Hipotesis (analisis linier sederhana), Uji T, Koefisien Korelasi, dan Koefisien Determinasi. Peneliti memperoleh data-data yang akan diujikan dengan cara menyebarkan beberapa kuesioner kepada semua responden yang berjumlah 100 responden yang telah ditentukan dan telah disesuaikan dengan syarat-syarat pada penelitian ini dan responden yang mewakili dari populasi penelitian ini. Hasil yang diperoleh dari penelitian menunjukkan bahwa kredibilitas komunikator berpengaruh sebesar 29% pada keputusan pembelian sementara sisanya 71% dipengaruhi oleh faktor lain. Hubungan bersifat positif,apabila kualitas kredibilitas komunikator meningkat maka dari itu keputusan pembelian juga akan mengalami peningkatan. Dan sebaliknya, bila kualitas kredibilitas komunikator menurun maka dari itu keputusan pembelian juga akan mengalami penurunan.


2018 ◽  
Vol 16 (2) ◽  
pp. 171
Author(s):  
Naomi Olivia Haryanto ◽  
Clara Susilawati

The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality. Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit


2017 ◽  
Vol 2 (1) ◽  
pp. 232-243
Author(s):  
Dian Lutfiani ◽  
Romano Romano ◽  
Suyanti Kasimin

Abstrak - Untuk tetap dapat mempertahankan pangsa pasar furnitur, maka pedagang harus menerapkan satu strategi untuk menarik minat konsumen membeli produk furnitur. Penelitian ini bertujuan untuk mengetahui pengaruh atribut produk terhadap preferensi konsumen Di Kota Banda Aceh. Metode penelitian yang digunakan yaitu metode survei dengan menggunakan kuisioner dan wawancara. Penentuan lokasi ini ditentukan dengan sengaja (purposive sampling). Populasi dalam penelitian ini adalah masyarakat konsumen furniture  khususnya jenis jepara, rotan dan furnitur modern(tidak berbahan kayu jati dan rotan) dengan item kursi, meja dan tempat tidur yang berdomisili di Kota Banda Aceh. Teknik pengambilan sampel dilakukan dengan metode non probability sampling yaitu menggunakan sampling insidental dengan penarikan sampel secara kebetulan bertemu dengan peneliti serta dapat digunakan sebagai sampel, ditempat yang mudah dijangkau dan dianggap memenuhi syarat sebagai responden. Besarnya sampel dalam penelitian ini adalah sebanyak 90 responden. Masing- masing dari jenis-jenis furnitur diambil sebanyak 30. Analisis data yang digunakan adalah analisis regresi biner logistic. Berdasarkan hasil analisis, diperoleh nilai signifikansi dari variabel kualitas produk, desain dan harga lebih kecil dari nilai α = 0,05, yang menunjukkan bahwa variabel kualitas produk, desain dan harga mempengaruhi konsumen.Consumer Preferences Towards Furniture In Banda Aceh CityAbstract - To maintain the market share of furniture, then the trader must implement  a strategy to attract consumers to buy furniture products. This study aims to know the effect of product attributes toward consumer preferences in banda aceh. The reserch method used is survey method which uses questionnaires and interviews. Determination of this location is determined by puroseful (purposive sampling). Population of this research is the consumer society furniture especially type of jepara, rattan and modern furniture (not made from teak wood and rattan) with items chair, table, and bed which are domiciled in Band Aceh. The sampling technique is done by non-probability sampling that uses incidental sampling to the withdrawal by chance met with researchers and can be used as a sample. in the place that is easiliy accessible and its qualified to be the respondent. The sample size in this study is as much as 90 respondents. Each types of furniture taken as much as 30. The Analysis of data which used is a binary logistic regression  analysis. Based on the analysis, significance value of the variable quality of the products, the design and the cost is less than the value α score = 0,05, which indicates that the variable quality of the product, design and cost affect consumers.


2021 ◽  
Vol 16 (1) ◽  
pp. 31-40
Author(s):  
Fenisi Resty ◽  
Mayroza Wiska

One of the effective social media for online shopping is Instagram. Shopping online on social media Instagram, consumers only see products in photos, catalogs and videos without knowing the quality of the product, because buyers do not meet directly with the seller only through gadgets, cellphones or computers. Trust is the main capital in online shopping. This research was conducted to examine the influence of trust in perceived of risk mediation on the intention to transact online shopping on social media Instagram. The sample of this research is 120 women in Padang City. The research method uses quantitative analysis techniques using a questionnaire, sampling method is non-probability sampling using purposive sampling tectic. This research uses SmartPLS version 3.0 software.


2021 ◽  
Vol 8 (1) ◽  
pp. 7
Author(s):  
Isna Aglusi Badri

Masalah kesehatan gigi dan mulut yang sering terjadi pada manula adalah terjadinya peningkatan karies gigi penyakit periodontal, yang merupakan penyebab utama kehilangan gigi untuk manula di Indonesia. Penggunaan gigi tiruan akan meningkatkan kualitas hidup dan mengembalikan kondisi rasa nyeri pada otot masseter, sendi temporomandibula atau otot regio temporalis. Penelitian ini bertujuan untuk mengetahui hubungan penggunaan gigi tiruan dengan kualitas hidup pada lansia Di Wilayah Kerja  Puskesmas Batu Aji Kota Batam. Penelitian ini merupakan penelitian deskriptif analitik dengan pendekatan cross sectional, pengambilan sampel menggunakan non probability sampling secara purposive sampling, yaitu pada wilayah kerja Puskesmas Batu Aji Kota Batam, lansia berusia 60 tahun ke atas yang menggunakan dan tidak menggunakan gigi tiruan, sehingga diperoleh sampel sebanyak 67 lansia. Penentuan gigi tiruan menggunakan pemeriksaan langsung dan kualitas hidup yang yang menggunakan WHOQOL-BREF. Hasil analisis chi square menunjukkan ada hubungan antara penggunaan gigi tiruan dengan kualitas hidup pada lansia yang dilihat pada Nilai p = 0,029 < 0,05. Diharapkan lansia dapat memperoleh informasi penting tentang penggunaan gigi tiruan agar dapat terciptanya kualitas hidup pada lansia Kata kunci:lansia; penggunaan gigi tiruan; kualitas hidupTHE RELATIONSHIP OF THE USE OF DENTURES AND THE QUALITY OF LIFE OF THE ELDERLY AAT BATU AJI DISTRICT HEALTH CENTRE Abstract Dental and oral health problems that often occur in the elderly are the increase in periodontal disease dental caries, which is the main cause of tooth loss for the elderly in Indonesia. The use of dentures will improve the quality of life and restore painful conditions in the masseter muscles, temporomandibular joints or muscles of the temporalis region. This study was aimed to determine the relationship between the use of dentures and the quality of life in the elderly at Batu Aji District Health Centre, Batam City. This research was a descriptive analytic study with a cross sectional approach. Sampling used non-probability sampling by purposive sampling, The samples were elderly aged 60 years and over who use and do not use dentures, so that a sample of 67 elderly were obtained. Denture determination used direct examination and quality of life used WHOQOL-BREF. The results of the chi square analysis shows that there are a relationship between the use of dentures and the quality of life in the elderly, which was seen at p = 0.029 <0.05. It is hoped that the elderly can listen to important information about the use of dentures in order to create a quality of life in the elderly Keywords:elderly; use of dentures;  quality of  life


CASH ◽  
2020 ◽  
Vol 3 (01) ◽  
pp. 1-8
Author(s):  
Bambang Sambodo

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Pengendalian Internal dan Informasi Akuntansi terhadap Kualitas Laporan Keuangan Pemerintah Provinsi Kepulauan Riau secara parsial maupun secara simultan.Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini terdiri dari data primer dan data sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu menggunakan lembar kuesioner. Populasi dalam penelitian ini berjumlah 62 orang dan sampel yang digunakan adalah keseluruhan dari populasi. Metode penarikan sampel yang digunakan yaitu Non Probability Sampling dengan teknik Purposive Sampling, sehingga yang menjadi populasi dan sampel penelitian hanyalah pegawai bagian Keuangan dari setiap perangkat dinas Provinsi Kepulauan Riau.Hasil analisis regresi linear berganda didapati persamaan regresi yaitu Y = 7,272 + 0,493X1 + 0,617X2+ e, dengan tingkat error atau tingkat toleransi yaitu 5%. Berdasarkan persamaan regresi tersebut, diketahui bahwa seluruh variabel bebas memiliki hubungan yang positif terhadap variabel bebas.Kesimpulan dari penelitian ini yaitu variabel Pengendalian Internal dan Informasi Akuntansi secara parsial maupun simultan berpengaruh terhadap Kualitas Laporan Keuangan. Dengan nilaiR Square adalah 0,719 atau 71,9% yang artinya, variabel Kualitas Laporan Keuangan dipengaruhi oleh variabel Pengendalian Internal dan Informasi Akuntansi sebesar 71,9%. Sedangkan sisanya 28,1% dipengaruhi oleh variabel lain di luar penelitian ini. Kata Kunci: Pengendalian Internal, Informasi Akuntansi, Kualitas  Laporan  Keuangan.   Abstract: This study aims to determine the effect of Internal Control and Accounting Information on the Quality of Financial Statements of the Riau Islands Provincial Government partially or simultaneously.The type of research used in this study is descriptive research with a quantitative approach. The type of data used in this study consists of primary data and secondary data. Data collection methods used in this study were using questionnaire sheets. The population in this study amounted to 62 people and the sample used was the entire population. The sampling method used is Non Probability Sampling with a Purposive Sampling technique, so that the only population and sample of the study is the Finance Department employee from each official service of the Riau Islands Province.The results of multiple linear regression analysis found a regression equation that is Y = 7.272 + 0.493X1 + 0.617X2 + e, with an error rate or tolerance level of 5%. Based on the regression equation, it is known that all independent variables have a positive relationship to the independent variable.The conclusion of this study is that the Internal Control and Accounting Information variables partially or simultaneously influence the Quality of Financial Statements. With the value of R Square is 0.719 or 71.9%, which means, the Financial Report Quality variable is influenced by the Internal Control and Accounting Information variables of 71.9%. While the remaining 28.1% is influenced by other variables outside of this study. Keywords : Internal Control, Accounting Information, Quality of Financial Statements.


2021 ◽  
Vol 10 (1) ◽  
pp. 39-49
Author(s):  
Ni Kadek Eni Juniari

The food and beverage facilities served at the homestay in Undisan Village are still very simple in terms of processing, presentation and service. Therefore, it is necessary to know the perception of tourists on the quality of service, especially the food and beverages served. The purpose of this study was to determine tourists' perceptions of the quality of food and beverage service at the homestay in Undisan Village, Bangli. The respondents were tourists who stayed at the homestay in Undisan Village. The sampling technique used in this study is non-probability sampling with purposive sampling method, because the population is unknown. The number of sample was 75 people. The collected data were analysed with descriptive qualitative and quantitative. The results showed that the perception of tourists on the quality of food and beverage services at the homestay in Undisan Village was very good, namely 4.31. Of the 5 dimensions of service, the dimension that received the highest score was reliability, namely 4.40 which was categorized as very good. Meanwhile, the dimension of physical evidence gets the lowest score, namely 4.18 which is in good category. While the dimensions of responsiveness, assurance and empathy got the same score, namely 4.32 which is in the very good category.


2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Fitriana ◽  
Yandri Sudodo ◽  
Lukmanul Hakim

The research was attempted to analysis the influence of lifestyle, price and quality of the product on decision making upon the Oriflame cosmetics costumers in Sumbawa Region. The research involved primary and secondary data which quantitative method by using SPSS. The primary one was in  the form of questionnaires which were given to Oriflame’s costumers in Sumbawa Region, while the secondary data were obtained from costumer  data  which have been collected by another party. by using purposive sampling, this research use 70 respondent. The result of the research showed that  the  variable of lifestyle has significant effect on purchase decision. The price variable has no significant effect on purchase decision, while variable quality of the product gave significant effect on costumers’ decision. Whereas, in simultaneously, the variable of lifestyle, the cost, and quality of the product have significant effect on costumers’ decision in purchasing the Oriflame Product in Sumbawa Region.


Prologia ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 115
Author(s):  
Rudy Setiawan ◽  
Diah Ayu Candraningrum

The credibility of a public figure is one of the influences for the public to consider purchasing decisions for the product. There are two common attributes possessed by a communicator, namely credibility and attractiveness, where both of these attributes contribute to the effectiveness of a public figure. It aims to examine the credibility of public figures on purchasing decisions of consumers who have purchased Pink Voice products at Starbucks Hayam Wuruk Plaza. The independent variable in this study is public figure credibility and the dependent variable is purchasing decisions. This type of research is quantitative descriptive. The research data collected uses non probability sampling and purposive sampling techniques. This study uses SPSS for Windows 15 test for Validity, Reliability, Hypothesis (simple linear analysis), T-test, Correlation Coefficient, and Determination Coefficient. Researchers obtained data by distributing questionnaires to 110 respondents who had been determined and in accordance with the research requirements and represented the population. The results of research conducted by researchers that the communicator's credibility affects as much as 32.1% in purchasing decisions if the quality of the communicator's credibility is improved then the purchasing decision will also increase. The results of this study indicate that communicator credibility influences purchasing decisions.Kredibilitas dari seorang public figure merupakan salah satu pengaruh bagi masyarakat untuk mempertimbangkan keputusan pembelian terhadap produk tersebut. Terdapat dua atribut umum yang dimiliki oleh seorang komunikator yaitu kredibilitas (credibility) dan daya tarik (attractiveness), dimana kedua atribut ini berkontribusi terhadap efektivitas seorang public figure. Penelitian ini bertujuan untuk mengetahui kredibilitas public figure terhadap keputusan pembelian konsumen yang pernah membeli produk Pink Voice di Starbucks Hayam Wuruk Plaza.Variabel independen dalam penelitian ini adalah kredibilitas public figure dan variabel dependen adalah keputusan pembelian. Jenis penelitian ini adalah deskriptif kuantitatif. Data penelitian yang dikumpulkan ini menggunakan non probability sampling dan teknik purposive sampling. Penelitian ini menggunakan alat uji SPSS for windows 15 untuk Uji Validitas, Realibilitas, Hipotesis (analisis linier sederhana), Uji T, Koefisien Korelasi, dan Koefisien Determinasi. Peneliti memperoleh data dengan menyebarkan kuesioner kepada 110 responden yang sudah ditentukan dan sesuai dengan syarat penelitian dan mewakili populasi. Hasil penelitian yang dilakukan oleh peneliti bahwa kredibilitas komunikator berpengaruh sebanyak 32,1% pada keputusan pembelian apabila kualitas kredibilitas komunikator ditingkatkan maka keputusan pembelian juga akan meningkat. Hasil penelitian ini menunjukkan bahwa kredibilitas komunikator berpengaruh terhadap keputusan pembelian.


Sign in / Sign up

Export Citation Format

Share Document