Female Auditor and Audit Quality Based on Internal Audit Capability Model (IACM) in the Public Sector

The purpose of this study is to examine the influence of competence, Independence and Pressure of Obedience to Audit Quality based on Internal Audit Capability Model (IACM). This research contributes the theoretical and practical benefits as the form of adoption of agency theory and attribution theory and suggestions to improve the expertise of female auditors by taking into account the competence, independence, and pressure of obedience to produce quality inspection in the field of supervision. This study uses a quantitative approach. The analysis technique used in this research is Partial Least Square (PLS) with the help of warpPLS software. The subject of this study is the Inspectorate of East Java Province with a sample of female auditors in the Inspectorate of East Java Province which amounted to 30 female auditors. The results of this study indicate that competence affects the Audit Quality based on Internal Audit Capability Model (IACM), while the independence and pressure of obedience do not effect the Audit Quality based on Internal Audit Capability Model (IACM).

SHOPPING ORIENTATION AND ONLINE TRUST TO ENHANCE ONLINE PURCHASE INTENTIONS WITH GENDER DIFFERENCES AS MODERATOR

The use of the internet now seems to have become a primary need. The growth of e-commerce in Indonesia is driving the popularity of non-cash transactions. The purpose of this study, first to give an overview and the implications of the influence of shopping orientation and trust in online consumer purchase intentions. Second, see gender differences as moderating variables because in the virtual group by gender plays a role in communication and e-commerce transactions. Purposive random sampling and Proportional Random Sampling used in sampling techniques. Regression Modeling of Moderating Variable with a Method of Sub Group used in this study with the analysis tool is SPSS 25. Suggestions that can be recommended for online shopping providers the expected to need a strategy in increasing trends in shopping at home by providing complete information. Also, consumer confidence in the services is crucial with the suitability of goods sold with completed information.

Model Of Acceleration Of Economic Development Of Disadvantaged Areas In East Java Province

The purpose of this study was to determine the role of the leading sectors and their strengths, weaknesses, opportunities and threats to economic development in disadvantaged areas using the LQ, Shift-share, Klasen Typology, SWOT analysis methods. The results of this study conclude: 1) the economic structure of each region (Sampang, Bangkalan, Situbondo, and Bondowoso) is dominated by the agricultural sector, this is supported by abundant natural resource potential, such as the extent of agricultural land; 3) from the demographic aspect, the people in each disadvantaged area, most of whom work in the agricultural sector, either as farmers or as farm laborers; and 4) based on the discussion above, the resulting strategy is based on the development of the agricultural sector, including: a) optimizing management, utilization of natural resources potential, and investor interest in increasing employment; b) improving the quality of human resources for farmers and fishermen, PPL personnel and information networks by utilizing technology in order to increase production capacity; c) improving facilities and infrastructure, as well as improving technology to increase investment, especially in leading sectors; and d) strengthening regional institutions, trade institutions and management of leading sectors in facing competition between regions.

The Effect Of Company Size, Industry Type And Research And Development Intensity On Intellectual Capital Disclosure

This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.

Analysis of OCR’s Factor and Sales Promotion on E-commerce

Indonesia one of the country with the fastest e-commerce growth in 78% of the world, demanding an unavoidable tight e-commerce business competition, thus encouraging some e-commerce to increase promotion and assessment from customers to be more attractive. The convenience offered by e-commerce attracts consumers to move from offline shopping to online shopping. Many factors influence consumers to switch from offline to online shopping, one of it is online customer reviews and sales promotions. The purpose of this study was to determine the effect of online customer reviews and sales promotions on purchasing decisions at the Bukalapak marketplace. The sample of this study was 99 respondents who were measured using Partial Least Square (PLS) analysis. The results of this study indicate that online customer reviews and sales promotions have a positive and significant effect on buying decisions.

Persuasive Communication And Work Effectiveness Enhancing Performance Of Employees In DPRD Merangin Regency

Persuasive communication and good work effectiveness could enhance employee performance. The purpose of this studied to determine and analyze variables of the persuasive communication and work effectiveness that affect the performance of the DPRD office staff Merangin Regency. This survey used the survey sampling of 45 office staff with multiple Linear Regression. The results that partially and simultaneously showed the influence of persuasive communication and work effectiveness variables on employee performance and the persuasive communication variables had more enhancing than work effectiveness variables. The value of R is 0.754 or 75.4% further research can examine qualitative methods or mixed methods or can use other variables so that employee performance can continue to be improved.

Influence Of Organizational Culture And Work Ethics On Employee Performance Transportation Department In Merangin Regency

Employee performance can be influenced by many factors, as well as in the Merangin District Transportation Office. This research examines the existing organizational culture and employee work ethics on 30 employee performance honorary staff. This research also wants to see which variable has the most influence on employee performance. This study uses a survey method in which the population and sample in this study are the same sizes or saturated sampling. The analytical tool in this study is SPSS with Multiple Linear Regression. The results found that organizational culture and work ethic enhance employee performance simultaneously and partially. Meanwhile, the contribution value of the two dependent variables on the independent variable was 53.4%. Further research can continue by adding other variables or can use different methods such as qualitative or mixed methods.

The Value Relevance of Intellectual Capital on Firm Performance in Transportation Industry

Previous studies that investigate the relationship between intellectual capital and financial performance or market value show different results. Meanwhile, intellectual capital begins to overtake physical assets as the most important assets for firms. It also happens in transportation industry. Transportation industry has a big influence on social and economic activities. Therefore, this study aims to analyze the effect of different measures of intellectual capital on firms’ performance. We use transportation firms listed in the Indonesian Stock Exchange (IDX) in 2011-2015. We use three independent variables in this study, namely, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) as the proxies of intellectual capital that are measured using the VAICTM model by Pulic (1998). The dependent variables are Return on Assets (ROA) and Return on Equity (ROE) as the proxies of firm performance. By using multivariate linear regression analysis, we show that VACA (CE), VAHU (HC) and STVA (SC) variables do not affect ROA and ROE as the proxies of firm performance. However, the VAIC TM variable that combines VACA (CE), VAHU (HC) and STVA (SC) positively affect both ROA and ROE.

The Role of Financial Behavior in Improving Investment Decision: Empirical Evidence of The Students of Economics and Business Faculty UPN “Veteran” Jawa Timur

Financial behavior can understand the behavior of investors in making investment decisions. Investment decision making is a process of selecting the best alternative from a number of alternatives that are available under the influence of complex situations. Investment decision making is influenced by several factors, namely Anchoring Bias, Loss Aversion, and Overconfidence. The purpose of this research is to examine the contribution of Anchoring Bias, Loss Aversion, and Overconfidence of Active Students in the Faculty of Economics and Business UPN “Veteran” East Java as investors in improving investment decision making. The sampling technique used was purposive sampling with the sample determination technique using the Slovin formula. This study used 99 investor respondents who had invested more than three months and were active students of the Faculty of Economics and Business, UPN "Veteran" East Java. The data collection technique used a questionnaire which was then analyzed using a quantitative descriptive method with the Partial Least Square (PLS) model. The results of this study indicate that Anchoring Bias can contribute to improving investment decision making, Loss Aversion can contribute to improving investment decision making, and Overconfidence can contribute to improving investment decision making

Phenomenological Studies of Grounded Participation: Important Contributions to Meaningful Programs?

Development program should result in resolution for public problems. There is a need to harmonize the longterm program (i.e. RPJMD) with its budget allocation. It found that some regions did not have those synchronized programmed, including Kabupaten Blitar. The spirit of increasing public wealth did not follow with the budget that tends to allocate in routine expenses. In that, this research is encouraged to see how program development practices in Blitar through Musrenbang. The results show that the Musrenbang already covered those kinds of public participation. Because the guidelines already mentioned it in its guiding book. So, they obey it. Unfortunately, when the proposal is submitted to the higher level, i.e. Musrenbang Kabupaten, the program are not inline with a longterm plan. This condition may cause the proposal are rejected or even accepted it would not solve the fundamental problems identified by the government