Effect of Audit Expectation Gap in Nigerian Capital Market

2014 ◽  
Vol 1 (1) ◽  
pp. 294 ◽  
Author(s):  
Paul N. Onulaka
Keyword(s):  
Capital Market ◽  
Negative Impact ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Cross Sectional Survey ◽  
Chi Square ◽  
Cross Sectional ◽  
The Public ◽  
Expectation Gap ◽  
The Relationship

Audit expectation gap is a phenomenon that presently attracts the attention of researchers all over the world. The basic problem is in the area of how the public perceives the role of the auditor, which in most cases centers on the prevention of fraud and irregularities. On the other hand the auditor and the auditing profession always exonerate themselves from the fact and perception of the public towards their work. However, the continued litigation against the auditor and the auditing profession has called on a rethink on the relationship of the auditor and the audit work he performs This paper is structured to briefly establish what auditing and its expectations gap is and the relationship audited financial statement has on capital market and to investigate if the identified gaps have any significant effect in the volume of transactions in the Nigerian capital market.It sought to establish the perception of the capital market operators on its existence. Respondents view was also sought on how the gap could be narrowed. Chi-square (χ2) was used to analyze the data obtained from the study. The data were obtained through questionnaire. Two hundred and ninety (290) copies of the instrument were found useful out of 350 copies distributed using purposive sampling technique. In this study, a cross-sectional survey was conducted in Lagos and Abuja stock Exchange to capture the perceptions of key users of financial statements in Nigerian capital market. The tests of hypothesis were done using Microsoft Excel 2010 version. Tests were carried out at a significant level of 5% and twelve degree of freedom. The findings of the study indicated that there is a wide expectation gap in the areas of auditors’ responsibility for fraud prevention and detection. Audit expectation gap has negative impact on the volume of transactions in Nigerian stock exchange.

scholarly journals RELATED KNOWLEDGE AND ATTITUDE OF THE USE OF ANTIBIOTICS IN PATIENTS WITH DIARRHEA IN KENDARI INDONESIA

2015 ◽  
Vol 1 (1) ◽  
Author(s):  
Alfrida Alik Langgesa ◽  
Ramadhan Tosepu ◽  
Hariati Lestari ◽  
Devi Savitri Effendy ◽  
La Ode Ali Imran ◽  
...  
Keyword(s):  
Random Sampling ◽  
Negative Impact ◽  
Sampling Technique ◽  
Chi Square ◽  
Cross Sectional ◽  
Knowledge And Attitudes ◽  
Knowledge And Attitude ◽  
The Relationship ◽  
The City ◽  
Bacterial Superinfection

Backgrounds: The use of antibiotics to be a problem in the handling of patients with diarrhea in the city of Kendari. The negative impact of the use of antibiotics is the emergence and development of bacteria resistant to antibiotics, the emergence of diseases caused by bacterial superinfection, the occurrence of side effects of drugsObjective:  To determine the relationship between knowledge and attitude of people with diarrhea in the city kendariMethods: This research was analytic observational cross-sectional method with the entire patient population is diarrhea who came to visit in as many as 234 people Poasia Health Center and the study sample is equal to 148 people. The sampling technique is done by random sampling techniqueResults: The results of the analysis indicate knowledge α (0.05) ρ (0,000) or the chi-square value value table that is 29.658 3.841, then HO is rejected and H1 is accepted. While the attitude showed α (0.05) ρ (0,000) or the chi-square value value table that is 52.269 3.841, then HO is rejected and H1 acceptedConclusions: There is a relationship between knowledge and attitudes to the use of antibiotics in patients with diarrhea in Kendari. A person who has enough knowledge about the use of antibiotics in patients with diarrhea then it will not use antibiotics unless the prescribing physician.

scholarly journals Pengetahuan tentang Sukuk Tidak Mempengaruhi Masyarakat untuk Berinvestasi Sukuk

2019 ◽  
Vol 9 (1) ◽  
pp. 42
Author(s):  
Fayakhun Bakhtiar
Keyword(s):  
Public Interest ◽  
Research Method ◽  
Sampling Method ◽  
Public Investment ◽  
Sampling Technique ◽  
Chi Square ◽  
Cross Sectional ◽  
The Public ◽  
Consecutive Sampling ◽  
The Relationship

<p>This study aims to find the relationship between the knowledge of society about islamic bonds (sukuk) with the interest of public investment to islamic bonds (sukuk). The research method used is descriptive correlation with cross sectional time approach done in Sleman regency. Sampling technique in this study using non probability sampling with consecutive sampling method. The number of samples is 90 respondents with data collection using questionnaires. Data were analyzed using chi-square. The result of research shows that there is no relationship between the knowledge of islamic bonds (sukuk) and the public interest to invest in islamic bonds (sukuk). Knowledge only has an effect of 14.3%.</p>

scholarly journals HUBUNGAN PENGETAHUAN DAN SIKAP TERHADAP PERILAKU PENGGUNAAN MASKER DALAM USAHA PENCEGAHAN COVID-19 PADA MASYARAKAT KECAMATAN GUNUNG PUTRI TAHUN 2020

2021 ◽  
Vol 5 (1) ◽  
pp. 367-377
Author(s):  
Sukmawati Eka Suhartiningsih ◽  
Nunuk Nugrohowati ◽  
Aulia Chairani
Keyword(s):  
Sampling Technique ◽  
Bivariate Analysis ◽  
Test Results ◽  
Chi Square ◽  
Cross Sectional ◽  
The Public ◽  
The People ◽  
Chi Square Test ◽  
The Government ◽  
The Relationship

Background: COVID-19 is a respiratory tract infection caused by Severe Acute Respiratory Syndrome Corona Virus-2 (SARS-CoV-2). Since its appearance at the end of 2019, COVID-19 cases have continued to increase and their spread has become more widespread. As an effort to prevent COVID-19, the government has socialized the use of masks as an effort to tackle the spread of COVID-19 in Indonesia as a result of WHO recommendations. This study aims to determine the relationship between knowledge and attitudes towards the behavior of using masks in the effort to prevent COVID-19 in the community of Gunung Putri District in 2020. Methods and Samples: This research is an analytical study with an observational design and using a cross sectional approach. The sample of this research is 95 respondents. The sampling technique used consecutive sampling with a research instrument, namely google form. Data were analyzed based on the chi-square test. Results: From this study, the bivariate test results obtained from the independent and dependent variables, namely the public attitude variable (p = 0.004) had a relationship with the behavior of using masks, while knowledge (p = 0.340) had no relationship with the behavior of wearing masks. Conclusion: The results of the bivariate analysis of this study indicate that there is a significant relationship between attitudes and the behavior of using masks in the effort to prevent COVID-19 in the people of Gunung Putri District in 2020.

scholarly journals Stakeholders' Perception of Audit Performance Gap in Nigeria

2011 ◽  
Vol 1 (1) ◽  
pp. 29 ◽  
Author(s):  
Semiu Babatunde Adeyemi ◽  
Johnson Kolaawole Olowookere
Keyword(s):  
Negative Impact ◽  
Sampling Technique ◽  
Financial Statements ◽  
Control Measures ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Performance Gap ◽  
Expectation Gap ◽  
Audit Performance

AbstractThe audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectation from the public, the lower the credibility earning potential and prestige associated with the work of auditors.  The study examined the level and nature of expectation gap (performance gap) between auditors and users of financial statements.  It sought  to establish whether or not there are differences between users of financial statements and auditors’ perception of management responsibility for the preparation of financial statements, its reliability and decision usefulness.  Chi-square (c2) was used to analyze the data obtained from the study.  The data were obtained through questionnaire.  Two hundred and fifty (250) copies of the instrument  were distributed using purposive sampling technique.  In this study,  a cross-sectional survey was conducted to capture the perceptions of users of financial statements in Nigeria.  The tests of hypothesis were done using Statistical Package for Social Science (SPSS) version 14.0.  Tests were carried out at a  significant level of 5% and four degree of freedom.  The  findings of this study indicated that there is a wide expectation gap in the areas of auditors responsibility for fraud prevention and detection.  There is no generally accepted description of the role of the auditor.  Audit  scandals had negative impact on auditor’s credibility.  We recommend that users of financial statements should be enlightened more on the responsibilities of auditors on the financial statements, the role of the auditor should be clarified and quality control measures should be observed in audit firms.Key words: Auditing, Audit Performance gap, Users of Financial Statements, perceptions 

scholarly journals Parenting and Family Conflict with Dating Violence among youth in Yogyakarta

2020 ◽  
Vol 16 (2) ◽  
pp. 169-174
Author(s):  
Suci Musvita Ayu ◽  
Lisa Triyani
Keyword(s):  
Random Sampling ◽  
Negative Impact ◽  
Sampling Technique ◽  
Cross Sectional Study ◽  
Chi Square ◽  
Cross Sectional ◽  
Surrounding Environment ◽  
The Family ◽  
Chi Square Analysis ◽  
The Relationship

ABSTRAKLatar Belakang:Kekerasan dalam berpacaran tergolong dalam suatu bentuk perilaku menyimpang remaja yang kasusnya biasa terjadi di lingkungan sekitar namun terkadang tidak disadari baik itu oleh korban atau bahkan oleh pelakunya sendiri. Kekerasan dalam pacaran dapat membawa dampak negatif pada korbannya.Metode: Penelitian ini menggunakan rancangan penelitian cross sectional dengan analisis chi square. Sampel penelitian berjumlah 147 orang yang diperoleh dengan teknik proportional random sampling. Instrumen yang digunakan yaitu kuesioner untuk mengukur pola asuh orang tua dan konflik dalam keluarga.Hasil:Hasil penelitian menunjukkan bahwaada hubungan pola asuh orang tua (p = 0,014; RP = 0,691) dengan kejadian kekerasan dalam pacaran. Dan tidak ada hubungan antara konflik dalam keluarga (p = 0,102; RP = 1,789) dengan kejadian kekerasan dalam pacaran.Kesimpulan: Ada hubungan antara pola asuh orang tua dengan kejadian kekerasan dalam pacaran.Tidak ada hubungan antara konflik dalam keluarga dengan kejadian kekerasan dalam pacaran.  ABSTRACTBackground: Violence in dating is classified as a form of deviant adolescents associated with the case is common in the surrounding environment but is not well realized by the victims or even by the perpetrators themselves. Violence in dating can have a negative impact on the victim.Method: This study used a cross sectional study design with chi square analysis. The research sample was obtained by 147 people obtained by proportional random sampling technique. The instrument used was a questionnaire to measure parenting and family conflict.Results: The results of the study showed the relationship between parenting (p = 0.014; RP = 0.691) with violence in dating. And there is no relationship between conflict in the family (p = 0.102; RP = 1.789) with the incidence of violence in dating.Conclusion: There was a relationship between parenting parents with the incidence of violence in dating. There was no relationship between conflict in the family with violence in dating. 

scholarly journals A Study on the Relationship between Banyuwangi Government Policy Mall Orang Sehat Mall of Health People with the Acceptance of the Coronavirus Disease 2019 Vaccine in Indonesian – Implications for Vaccination Implementation Policies

2021 ◽  
Vol 9 (E) ◽  
pp. 1021-1025
Author(s):  
Akhmad Yanuar Fahmi Pamungkas ◽  
Desi Trianita ◽  
Fransiska Erna Damayanti ◽  
Ani Qomariyah ◽  
Leny Eka Tyas Wahyuni ◽  
...  
Keyword(s):  
Sampling Technique ◽  
Cross Sectional Study ◽  
Policy Innovation ◽  
Healthy People ◽  
Government Support ◽  
Chi Square ◽  
Cross Sectional ◽  
Efficient Treatment ◽  
The Public ◽  
The Relationship

BACKGROUND: The coronavirus disease 2019 (COVID-19) pandemic, caused by severe acute respiratory syndrome coronavirus 2, has caused more than 13 million cases. Until now, there is no very efficient treatment for COVID-19. There needs to be government support in socializing the COVID vaccine, one of which is the Mall Orang Sehat (MOS) innovation for healthy people, which aims to make people believe in vaccines. AIM: The purpose of this study was to determine the relationship between policy innovations in the MOS area of healthy people and the willingness of the community to be vaccinated. METHODS: The research method in this study uses a cross-sectional study design, with a sample of 200 using a stratified random sampling technique, with validated question instruments regarding the statement of respondents being willing to be vaccinated or not, the analysis in this study using Chi-square. RESULTS: The results of this study indicate that there is a relationship between MOS policy innovation and patient’s willingness to be vaccinated, as evidenced by the results of SPSS p 0.000 < 0.05 which means that there is a relationship between variable 1 and variable 2. CONCLUSIONS: The COVID-19 vaccine is the government’s effort in tackling the COVID-19 pandemic. With this health education based (Healthy People Mall) it has been proven to be able to influence the public in knowing the effects and impacts of COVID-19 so that people are willing to be vaccinated.

HUBUNGAN PENGGUNAAN KOMPUTER DENGAN KEJADIAN NYERI KEPALA TIPE TEGANG PADA PEKERJA

2020 ◽  
Vol 9 (1) ◽  
pp. 27-38
Author(s):  
Suryanti Suryanti ◽  
Andi Ipaljri
Keyword(s):  
Sampling Technique ◽  
The United States ◽  
Chi Square ◽  
Cross Sectional ◽  
Tension Headaches ◽  
Technological Developments ◽  
Tension Type Headaches ◽  
Chi Square Analysis ◽  
Relationship Of ◽  
The Relationship

In the current era of globalization, humans always interact with technological developments. One result of the development of technology is the use of computers. The use of computers that are not under the ergonomic position causes effects on health, one of them is tension-type headaches. In the United States, 1-4% of patients coming to the Emergency Care Unit complain of headache, 90% of them are tension-type headaches. The proportion of migraine and other headache syndromes in the hospital. Harapan Bunda in 2011 and RS. Camatha Sahidya in Batam in Batam was 5% and 0.7% respectively. Whereas the incidence of tension headaches in 5 puskesmas in Batam in 2014 ranged from 0.5% - 1.3%. The proportion of tension headaches at the BIP Clinic in the January-April 2018 period is 1.5%. Tension-type headaches that occur continuously can cause barriers to daily activities. The purpose of this study is to determine the relationship of computer use with the incidence of tension-type headaches in workers. This research uses a descriptive-analytic method with a cross-sectional approach. The sampling technique is purposive sampling. Of 97 respondents who visited the clinical BIP that met the criteria, it was found that computer user respondents experienced tension-type headaches of 18 people (42.9%) and not tension-type headaches of 24 people (57.1%). Whereas the respondents who were not computer users experienced tension-type headaches of 10 people (18.2%), and non-tension-type headaches of 45 people (81.8%). Bivariate chi-square analysis showed that p = 0.008 (p <0.05). This means that Ha is accepted and H0 is rejected.

Relationship between the Responsiveness of Service Providers with Patient Satisfaction at Three Conventional Radiography Services in Denpasar

2016 ◽  
pp. 75
Author(s):  
Cokorda Istri Ariwidyastuti ◽  
P.P. Januraga ◽  
Dyah Pradnyaparamita Duarsa
Keyword(s):  
Patient Satisfaction ◽  
Service Providers ◽  
Univariate Analysis ◽  
Conventional Radiography ◽  
Cross Sectional Survey ◽  
Chi Square ◽  
Cross Sectional ◽  
Chi Square Test ◽  
The Relationship

Background and purpose: Patient satisfaction, including on radiography services, is an important component of health care provision. Surveys on patient satisfaction have been carried out particularly in government hospitals, but a more detailed study to determine the relationship between patient satisfaction with the responsiveness of service providers has yet to be carried out. This study aims to determine the relationship between the six domains of responsiveness of service providers and outpatient satisfaction at three conventional radiography facilities in Denpasar.Methods: Study was conducted by cross-sectional survey of 158 respondents selected consecutively in three conventional radiography services, namely a government hospital, a private hospital and a private radiology clinic. Data were collected through interviews using modified questionnaires on responsiveness from WHO. Data were analyzed by univariate, bivariate (chi-square test) and multivariate logistic regression method.Results: Univariate analysis indicated that patient satisfaction was 69% but still below the minimum service standards (>80,0%). Multivariate analysis showed that factors associated with satisfaction were the domain of attention (AOR= 3.77; 95%CI: 1.62-8.76), the quality of infrastructure (AOR=4.57; 95%CI: 1.61-12.93) and communication (AOR=6.30; 95%CI: 1.75-22.64).Conclusion: Patient satisfaction was generally still below the standard. Domains of responsiveness associated with patient satisfaction were the quality of infrastructure, level of attention and communication skills of service providers.

scholarly journals Classroom Attentiveness of Children from Home with Inter Parental Violence in Chamwino District, Tanzania

2021 ◽  
Vol 2 (Issue 4) ◽  
pp. 66-74
Author(s):  
Simion Kaminyoge Ambakisye
Keyword(s):  
Teaching And Learning ◽  
Survey Design ◽  
Cross Sectional Survey ◽  
Chi Square ◽  
Cross Sectional ◽  
Parental Violence ◽  
Chi Square Test ◽  
Level Of Significance ◽  
Parental Conflicts ◽  
The Relationship

This study investigated on classroom attentiveness of children from home with inter parental violence in Chamwino, Dodoma, Tanzania. The study employed the cross-sectional survey design whereby 312 out of 652 children from five secondary schools were randomly selected to participate by filling the questionnaire. Chi square test was employed to determine the relationship between violence against mothers and children’s attentiveness at the 0.05 level of significance. The results indicated a significant relationship between parental conflicts and lack of pupils’ adequate concentration in learning. The findings further showed that female children whose mothers are accustomed to violence are more inattentive than male children during the teaching and learning processes. The study recommends that effective intervention strategies such as developing training through psycho education within families, schools and the community be in place.

scholarly journals Dismenorhoe Incidence In Female Students With Anemia

2018 ◽  
pp. 179-185
Author(s):  
Azrida Machmud ◽  
Suchi Avnalurini Sharief ◽  
Halida Thamrin
Keyword(s):  
Young Women ◽  
Sampling Method ◽  
Sampling Technique ◽  
Deficiency Anemia ◽  
P Value ◽  
Chi Square ◽  
Cross Sectional ◽  
Children And Adolescent ◽  
Chi Square Test ◽  
The Relationship

For children and adolescent girls found many health problems, especially anemia. In women with iron deficiency anemia, the amount of menstrual blood is also more. Most women do not feel the symptoms at the time of menstruation, but some feel heavy in the pelvis or feel pain (dysmenorrhoea). Various studies have shown that the incidence of dysmenorrhoea is still quite high, those who experience severe dysmenorrhoea after taking the drug should rest and it is recommended to limit even leave the school or work for 1-3 days in a month which would certainly be detrimental to women in the activity, especially in young women who are in a period of growth and development. The purpose of this study to determine the relationship between anemia with dismenorhoe incident. The approach taken in this research is quantitative. This type of research used surveyive design with cross sectional approach. In this research the sampling method using Random Sampling technique. The results showed a significant relationship between anemia with the incidence of dysmenorrhoea in UMI midwifery students where the results of Chi Square test of 9,737 with p-value 0.0001 <0,05. It can be concluded that anemia can cause dysmenorrhoea in young women, so the need to increase knowledge about nutrition for young woman to prevent the happening of anemia.          

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