scholarly journals The Impact of Internal Audit on Financial Performance of Deposit Money Banks in Nigeria

2021 ◽  
Vol 4 (3) ◽  
pp. 139-149
Author(s):  
Alashe A.K. ◽  
Bello A.O.
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Positive Relationship ◽  
Internal Audit ◽  
Sampling Technique ◽  
Primary Data ◽  
Internal Auditing ◽  
The Impact ◽  
Positive Effect ◽  
Reporting Channels

The main aim of this seminar paper is to investigate the impact of internal audit on financial performance of money deposit banks in Nigeria. The population of this study was 22 commercial license banks in Nigeria in which 16 money deposit banks were sampled using judgmental sampling technique and hypergeometric formula. Primary data with respect to questionnaires were used to collect data. 15 questionnaires were distributed to each sampled bank but in all the 360 questionnaires distributed, 334 questionnaires were correctly retrieved and found usable. The research tools used were Ordinary Linear Regression (OLS) with correlation, Adjusted R Square and Standard Error using IBM SPSS Statistics 20 software. The result(r=28.9%) showed that there was a relationship between internal audit and the profitability of money deposit banks in Nigeria. Also, internal audit reporting channels have a positive effect (r=25.5%) on financial performance of money deposit banks in Nigeria. The study concluded that there was a positive relationship between internal audit and the financial performance of money deposit banks in Nigeria. Likewise, internal audit reporting channels have an effect on financial performance of banks in Nigeria. The study recommended that money deposit banks in Nigeria should strengthen their internal audit and their internal auditing reporting channels as they were both important to their financial performance.

scholarly journals PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 13 (2) ◽  
pp. 127
Author(s):  
Tyas Pambudi Raharjo ◽  
Licke Bieattant
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Formal Knowledge ◽  
Positive Effect

<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>

scholarly journals The Impact of COVID-19 on the Financial Performance of Bank Dhofar

2021 ◽  
Vol 2 (3) ◽  
pp. 47-56
Author(s):  
Adnan al-Bimani ◽  
◽  
Maria Matriano ◽  
Keyword(s):  
Financial Performance ◽  
Sampling Technique ◽  
Primary Data ◽  
Employee Morale ◽  
Collective Knowledge ◽  
Microsoft Excel ◽  
Financial Reports ◽  
Net Interest Margin ◽  
Precautionary Measures ◽  
The Impact

Purpose: The aims of this research was to identify how COVID-19 had affected the financial performance of Bank Dhofar, to analyze the financial performance indicators, to evaluate how did Bank Dhofar react to the changes and to evaluate whether Bank Dhofar had taken right action take to mitigate potential financial performance damages. Design/methodology/approach: This research follows a descriptive analytics research method. The primary data was collected using a questionnaire. Samples were selected based on random sampling technique. 30 samples were collected from those who were related to and involved in the audit and accounting of the financial information services of Bank Dhofar. Once the data was collected, the analysis was done using Microsoft Excel. Findings: Based on the financial reports, COVID-19 has negatively impacted the profit generated of Bank Dhofar and also negatively impacted the Net Interest Margin (NIM). Bank Dhofar had also taken necessary precautionary measures against COVID-19 such as reserves and provisions. Research limitations/implications: Based on the results, it was recommended that the Bank focuses on the digitized platform for an even more efficient mean of working remotely and focus on employee morale, as these factors may negatively impact financial performance. Social Implications : This research would add collective knowledge on how COVID-19 affected the nation and could influence decision makers, rules and regulations. Originality / Value: No research was found regarding the financial performance of a bank in Oman during COVID-19. This research was an attempt to tackle the situation and thrown light.

scholarly journals Analisis Pengaruh Kompensasi dan Kepuasan Kerja terhadap Produktivitas Kerja Wiraniaga Suzuki Pt Restu Mahkota Karya Jakarta

Telaah Bisnis ◽  
2016 ◽  
Vol 15 (1) ◽  
Author(s):  
Enny Ariyanto ◽  
Gazali Rahman
Keyword(s):  
Job Satisfaction ◽  
Linear Regression ◽  
Significant Influence ◽  
Linear Regression Model ◽  
Multiple Linear Regression Model ◽  
Sampling Technique ◽  
Sales Force ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Positive Effect

AbstractThis study aims to examine the effect of compensation and job satisfaction on the labor productivity of Suzuki car salesman at PT Restu Mahkota Karya. The study sample involves 162 respondents from six personal salers from different areas and determined through saturation sampling technique. Primary data is obtained through a questionnaire. Multiple linear regression model is used to test the hypothesis of the influence of variable compensation and job satisfaction on productivity. The research proves that the variable compensation partially has no significant effect on the productivity of the sales force. However, the variable of job satisfaction has weak significant influence on the productivity of the sales force. Furthermore, simultaneous variable compensation and job satisfaction have weak significant positive effect on the productivity of the sales force of PT Restu Mahkota Karya.

scholarly journals PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA TERHADAP KINERJA MANAJERIAL LEMBAGA PERKREDITAN DESA (LPD) PAKRAMAN PADANGSAMBIAN

2019 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Ni Made Mery Yandani ◽  
I Gusti Ngurah Putra Suryanata
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Financial Performance ◽  
Sampling Technique ◽  
Positive Influence ◽  
Primary Data ◽  
Managerial Performance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Regression Test

The Influence of Implementation of Good Corporate Governance Principles and Tri Hita Karana Value on Managerial Performance of Village Micro Credit (LPD) at Padangsambian. The current study aims to investigate the influence of transparency, accountability, responsibility, independence, fairness, and THK value on LPD financial performance. Saturated sampling technique were used in the current study, and number of sample used were 30. The data were collected using primary data through the method of survey. The current study used classic assumption test and multiple linear regression test as an analysis technique. Generally, it could be stated that if Good Corporate Governance (X1) and The Value of Tri Hita Karana (X2) increase by one unit (one score), it could has a positive influence towards the managerial performance (Y) of LPD Pakraman Padangsambian. This shows that if Good Corporate Governance (X1) and The value of Tri Hita Karana (X2) are increased, then the performance of individual managerial (Y) will increase. Otherwise, if Good Corporate Governance (X1) and the value of Tri Hita Karana (X2) decrease, there will be a decrease in managerial performance (Y). Keywords: Good corporate governance, Tri Hita Karana value, managerial performance

scholarly journals PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Woro Setiyoningrum
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Independent Variables ◽  
Positive Effect

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax

scholarly journals Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia

2020 ◽  
Vol 30 (12) ◽  
pp. 3110
Author(s):  
Putu Winda Agastya Paramita ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.

scholarly journals PENGARUH PENERAPAN E-LEARNING TERHADAP PRESTASI BELAJAR MAHASISWA (STUDI KASUS PADA MAHASISWA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS SYIAH KUALA)

2020 ◽  
Vol 4 (4) ◽  
pp. 613-617
Author(s):  
Reni Suendari ◽  
Suparno Suparno
Keyword(s):  
Linear Regression ◽  
Sampling Technique ◽  
Primary Data ◽  
Research Approach ◽  
Learning Tools ◽  
Simple Linear Regression ◽  
E Learning ◽  
Independent Variable ◽  
Positive Effect

The aim of this study is to examine the effect of using e-learning tools on students achievement in learning who are majoring in accounting at Faculty of Economics and Business, Syiah Kuala University. This research uses quantitave research approach with the type of case study. The data used in this study is primary data by distributing questionnaires directly to all respondents. The population in this study is all students who are majoring in accounting at Faculty of Economics and Business, Syiah Kuala University. The sampling technique used in this study is Judment sampling. The number of questionnaires that have been analyzed are 33 questionnaires. Testing the effect of independent variable on the dependent variable was done by using simple linear regression model with SPSS. The result of this study indicates that the use of e-learning has a positive effect on students achievement in learning who are majoring in accounting at the Faculty of Economics and Business, Syiah Kuala University.

scholarly journals PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 123-138
Author(s):  
Mas Findi Mulya Saputra
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Costs ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Environmental Disclosures ◽  
Positive Effect

This study aims to determine the effect of environmental performance and environmental costs on financial performance with environmental disclosure as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. By using purposive sampling technique obtained 45 sample companies and analyzed using multiple linear regression. The results of this study indicate that (1) environmental performance has a positive effect on financial performance (2) environmental costs have no positive effect on financial performance (3) environmental disclosure has no positive effect on financial performance. (4) Environmental Performance has a positive effect on Environmental Disclosure. (5) Environmental Costs have no positive effect on Environmental Disclosure. (6) Environmental Performance against Financial Performance is mediated by Environmental Disclosures. (7) Environmental Costs to Financial Performance are not mediated by Environmental Disclosures.

scholarly journals The Effect of Price, Ease of Transaction, Information Quality, Safety, and Trust on Online Purchase Decision

2020 ◽  
Vol 7 (1) ◽  
pp. 77 ◽  
Author(s):  
Rizqi Maulana Ilham Akbar ◽  
Raden Andi Sularso ◽  
Ketut Indraningrat
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Data ◽  
Information Quality ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchase Decision ◽  
Significant Positive Effect ◽  
Online Purchase ◽  
Positive Effect

This research aims to analyze the effect of price, ease of transaction, information quality, safety, and trust on online purchase decision. Applying purposive sampling technique, the sample was students of the Department of Management, Faculty of Economics and Business, University of Jember that consisted of 100 respondents. This study used quantitative data sourced from primary data. Data were analyzed using multiple linear regression. Results showed that, both partially and simultaneously, the variables of price, ease, information quality, safety, and trust had a significant positive effect on online purchase decision.

scholarly journals Corporate social responsibility and financial performance: Fact or fiction? A look at Ghanaian banks

2014 ◽  
Vol 14 (1) ◽  
Author(s):  
Daniel F. Ofori ◽  
Richard B. Nyuur ◽  
Mildred D. S-Darko
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Positive Relationship ◽  
Banking Sector ◽  
Primary Data ◽  
Debt Ratio ◽  
Corporate Social ◽  
The Impact ◽  
Structured Questionnaire

Orientation: With banks faced with fulfilling the increasing demands of diverse stakeholders, this study sought to explore the views and motives for corporate social responsibility practices in the Ghanaian banking sector and also to investigate any possible relationship between these practices and financial performance.Research purpose: This article examined the impact of corporate social responsibility on financial performance using empirical evidence from the Ghanaian banking sector.Motivation for the study: Although corporate social responsibility is a hot topic in Ghana and banks do practise it, no detailed study has been conducted to ascertain whether banks derive any benefits therefrom.Research design, approach and method: A sample size of 22 banks was involved. A structured questionnaire was used to obtain primary data whilst archival records were used to gather the secondary data.Main findings: The findings revealed that banks in Ghana view corporate social responsibility practices to be a strategic tool; banks are motivated to practise corporate social responsibility by legitimate reasons as much as they are motivated by profitability and sustainability reasons. Also, although there is a positive relationship between corporate social responsibility practices and financial performance, the financial performance of banks in Ghana does not depend significantly on their corporate social responsibility practices but rather on other control variables, such as growth, origin, debt ratio, and size.Practical implications: Properly adopted and implemented, corporate social responsibility can pay its way by contributing toward firm performance.Contribution: There is a positive but currently insignificant relationship between corporate social responsibility and financial performance amongst Ghanaian banks. However, given the numerous benefits of corporate social responsibility, it is recommended that firms continue to give priority to this practice.

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