The identification of risks of material misstatement based
on key audit matters in line with International Standard on Auditing 701

The purpose of this paper is to determine what key audit matters (KAM) have been identified by statutory auditors from various audit firms in companies from various industries, which assertions appeared most often in the audit reports, and what the links were between the auditing company, KAM, the assertion and the market sector. The research sample consisted of 317 companies listed on the Warsaw (158 companies) and London (159 companies) stock exchanges. The analysis was divided into companies from the following ten market sectors: construction, chemicals, energy, mining, IT, media, automotive, real estate, oil & gas and food. The research was executed based on the analysis of annual financial statements (annual reports) and independent auditor reports that were published by in-scope entities for the latest twelve-month period available as at the date of the research (the twelve-month periods ended on December 31, 2017, and March 31, 2018). The auditors of the tested companies identified a total of 793 unique KAMs. Based on their detailed descriptions, they were then divided into 36 categories (including the cate-gory ‘none’), and they were finally mapped with a total of 2,094 assertions from 7 types. All analyses and developed charts were supported by the Microsoft Power BI data analysis tool.

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Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Dividen

AKURASI: Jurnal Riset Akuntansi dan Keuangan ◽

10.36407/akurasi.v1i1.65 ◽

2019 ◽

Vol 1 (1) ◽

pp. 43-54

Author(s):

Welas Welas ◽

Sudiyatno Yudi Nugroho

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Hypothesis Testing ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Analysis Tool ◽

Return On Assets ◽

Data Analysis Tool

The purpose of this research is to study the influence of cash position, Total Assets Turnover (TATO), Return On Assets (ROA) and Debt to Total Assets (DTA) on the Dividend Payout Ratio (DPR). The sample used in this study is the company incorporated in the Business Index 27 on the Indonesia Stock Exchange for the period 2013-2017. The technique used in sampling is purposive sampling with secondary data in the form of financial statements. The data analysis tool in this study uses multiple linear regression. Data testing consists of classic assumption and hypothesis testing. The results of this study indicate that the variables TATO and DTA affect the DPR while the variable cash position and ROA have no effect on the DPR. Discussion and implication were suggested in the paper.

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PENGARUH INOVASI DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KEUNGGULAN BERSAING UMKM KULINER

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i1.245 ◽

2019 ◽

Vol 4 (1) ◽

pp. 111-118

Author(s):

Inda Lestari ◽

Miguna Astuti ◽

Hariyanto Ridwan

Keyword(s):

Data Analysis ◽

Competitive Advantage ◽

Significant Influence ◽

Entrepreneurial Orientation ◽

Sampling Method ◽

Sampling Technique ◽

Analysis Tool ◽

Data Analysis Tool

This research was conducted to analyze the effect of innovation orientation and entrepreneurship on the competitive advantage of culinary MSMEs in the Cilandak Barat area, South Jakarta. The population used for this study was 36 actors in the culinary field of SMEC. The sampling technique uses a saturated sampling method. The data analysis tool used is PLS 3.0. The results of this study indicate that the innovation variable has a significant influence on the culinary competitiveness of SMEC. And, entrepreneurial orientation has a significant influence on the culinary competitiveness of SMEC. The researcher suggests SMECs to pay attention to other factors that can influence competitive advantage. Keywords: Innovation, Entrepreneurship Orientation, Competitive Advantage

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Development of a Data Analysis Tool to Determine the Measurement Variability of Consensus Mass Spectra

Journal of the American Society for Mass Spectrometry ◽

10.1021/jasms.0c00423 ◽

2021 ◽

Vol 32 (3) ◽

pp. 707-715

Author(s):

Benjamin J. Place

Keyword(s):

Data Analysis ◽

Mass Spectra ◽

Analysis Tool ◽

Measurement Variability ◽

Data Analysis Tool

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PENGARUH HARGA MINYAK DUNIA TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA (MODERASI VARIABEL MONETER)

Jurnal Kajian Ekonomi dan Pembangunan ◽

10.24036/jkep.v2i3.10289 ◽

2020 ◽

Vol 2 (3) ◽

Author(s):

Wilda Novita Sari ◽

Ariusni Ariusni

Keyword(s):

Economic Growth ◽

Regression Analysis ◽

Exchange Rate ◽

Data Analysis ◽

Secondary Data ◽

Oil Prices ◽

Analysis Tool ◽

Data Analysis Tool ◽

The Exchange Rate ◽

The Relationship

Abstract: The purpose of this research is to be able to determine the effect of world oil prices on economic growth in Indonesia by applying the exchange rate moderating variable and the BI rate as a connecting variable. Descriptive and associative research is a type of research that is used with data collection techniques through a trusted official agency website that is classified in the quarterly time series secondary data. The data year in this study was from 2006 to 2018. Data analysis was carried out through descriptive and inductive analysis with a Moderated Regression Analysis (MRA) data analysis tool accompanied by a classic assumption test and a t test. Estimation results show that there are two research results; firstly, that the exchange rate has an effect on moderating the relationship between world oil prices and economic growth in Indonesia, secondly, that the BI rate has no influence connecting world oil prices and economic growth in Indonesia. Keywords: World oil prices, economic growth, exchange rates, BI rate, Moderated Regression Analysis (MRA).

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PENGARUH REMUNERASI DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI NEGERI SIPIL (PNS) Studi Pada Kantor Rektorat Universitas Lambung Mangkurat Banjarmasin

JWM (Jurnal Wawasan Manajemen) ◽

10.20527/jwm.v6i3.169 ◽

2019 ◽

Vol 6 (3) ◽

pp. 285

Author(s):

Muhammad Nawawi ◽

Ahmad Alim Bachri ◽

Dahniar ,

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Random Sampling ◽

Quantitative Research ◽

Employee Performance ◽

Stratified Random Sampling ◽

Analysis Tool ◽

Data Analysis Tool ◽

Spss Software

The Purpose of the research to identify and analyze the effect of Remunerasi and Motivasion Work about Performance ol Civil Servants (PNS) simultaneously and partially on the Performance.The method used is quantitative research that is explanatory, with a population of 191 people, technique sampling used is stratified random sampling with a sample of 66 people who serve as respondents, data analysis tool used is multiple linear regression using SPSS software ver.16.0.The results ofthis studyconcludedthat the remunerationandmotivation to worksimultaneously and partiallypositive effect onperformance.Of the threeindepend- entvariable, the highest percentagewas97,8% remuneration(X1) compared with the twoother variables. This isbecausethatis essentiallyan employeeis unable to performanythingin general, there needs to becompensationimpetusin drivingdirectionoptimal work, compensationandjob satisfactionpolicyimplementationneed tobe included in thetraining sobeberpapositive influenceon employee performance

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Pengaruh Persepsi Konsumen, Labelisasi Halal dan Citra Merek Terhadap Keputusan Pembelian Produk Herbal Skincare SR12

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam ◽

10.47467/elmal.v5i2.788 ◽

2021 ◽

Vol 5 (2) ◽

pp. 263-273

Author(s):

Ade Lia ◽

Ibdalsyah Ibdalsyah ◽

Hilman Hakiem

Keyword(s):

Data Analysis ◽

Research Method ◽

Brand Image ◽

Consumer Perceptions ◽

Consumer Perception ◽

Purchase Decision ◽

Analysis Tool ◽

Purchasing Decisions ◽

Independent Variables ◽

Data Analysis Tool

This study aims to determine the effect of consumer perceptions, halal labeling and brand image on purchasing decisions, while the independent variables are consumer perceptions, halal labeling and brand image. The data in this study were collected through questionnaires distributed to consumers who had purchased and used SR12 herbal skincare products in Bogor. The research method used is quantitative. The population in this study were consumers of SR12 herbal skincare products. With the data collected amounted to 100 respondents. The data analysis tool used in this study used multiple linear regression. The results of this study indicate that the variables of consumer perception, halal labeling and brand image have a positive and significant effect on purchasing decisions for sr12 herbal skincare products. Keywords: Consumer Perception, Halal Labeling, Brand Image and Purchase Decision

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Meta-Reasoning for Data Analysis Tool Allocation

Advances in Intelligent Data Analysis Reasoning about Data - Lecture Notes in Computer Science ◽

10.1007/bfb0052832 ◽

1997 ◽

pp. 89-100

Author(s):

Robert Levinson ◽

Jeff Wilkinson

Keyword(s):

Data Analysis ◽

Analysis Tool ◽

Tool Allocation ◽

Data Analysis Tool

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ISA 701 and Materiality Disclosure as Methods to Minimize the Audit Expectation Gap

Journal of Risk and Financial Management ◽

10.3390/jrfm12040161 ◽

2019 ◽

Vol 12 (4) ◽

pp. 161

Author(s):

Tomasz Iwanowicz ◽

Bartłomiej Iwanowicz

Keyword(s):

Oil And Gas ◽

Stock Exchange ◽

Annual Reports ◽

Analysis Tool ◽

Consolidated Financial Statements ◽

Expectation Gap ◽

Audit Firms ◽

National Bank ◽

Food Media ◽

Market Indexes

Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the assertions in terms of the frequency of their occurrence. Design/methodology/approach: The tested sample consisted of 317 companies listed on Warsaw (158 companies) or London (159 companies) stock exchange. The analysis was divided into companies from the following ten market indexes (WIGs): construction, IT, real estate, food, media, oil and gas, mining, energy, automotive and chemicals. The research was executed based on the analysis of annual consolidated financial statements (annual reports) and independent auditor reports that were published by in-scope entities for the latest twelve-months period available as at the date of the research (mostly periods ended on 31 December 2017 and 31 March 2018). All values were denominated to euro (EUR) with use of average exchange rates published by the National Bank of Poland. All performed analyses and developed charts were supported by Microsoft Power BI data analysis tool. Findings: The general conclusion, which may be drawn from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap. Detailed observations are described throughout the paper and summarized in the conclusions section. Originality/value: This study extends the prior research by providing various dimensions of the analysed matters. It contributes to understanding of the audit expectation gap and investigates on methods of minimizing it.

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