scholarly journals effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as moderating variable

2022 ◽  
Vol 6 ◽  
Author(s):  
Ni Putu Achintya Wibawa Putri ◽  
I Nyoman Wijana Asmara Putra ◽  
Made Gede Wirakusuma ◽  
I Dewa Gede Dharma Suputra
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Path Analysis ◽  
Work Experience ◽  
Positive Influence ◽  
Research Data ◽  
Fraud Prevention ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as a moderating variable. The research data were collected through questionnaires, the research respondents were the internal auditors of Rural Banks in Bali. The method of determining the sample using purposive sampling with the criteria of internal auditors who have more then a year work experience, with 140 respondents. The data analysis technique used in this research is Path Analysis (SEM-PLS). The results showed that the independence, professionalism, and experience of internal auditors had a positive effect on fraud prevention; and organizational culture strengthen the positive influence of independence, professionalism, and experience of internal auditors on fraud prevention.

scholarly journals PERAN KOMITMEN ORGANISASI DALAM MEMEDIASI PENGARUH VARIABEL KETELADANAN PEMIMPIN, KOMPETENSI PERANGKAT DESA, DAN BUDAYA ORGANISASI TERHADAP KINERJA

2019 ◽  
Vol 7 (3) ◽  
pp. 1130-1147
Author(s):  
Eka Dewi Saputri ◽  
Muhsin Muhsin
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Path Analysis ◽  
Positive Influence ◽  
Indirect Influence ◽  
Data Collecting ◽  
Collecting Methods ◽  
The Village ◽  
Positive Effect

Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung antara keteladanan pemimpin, kompetensi perangkat desa, dan budaya organisasi terhadap kinerja perangkat desa melalui komitmen organisasi. Populasi dalam penelitian ini adalah 157 perangkat desa di Kecamatan Pangkah dengan jumlah sampel sebanyak 113 orang  dari 23 desa yang dihitung dengan rumus slovin. Metode pengumpulan data dilakukan dengan dokumentasi, kuesioner, observasi, dan wawancara. Metode analisis data penelitian ini menggunakan path analysis dengan signifikansi sebesar 5%. Hasil perhitungan data diperoleh persamaan mediator yang selanjutnya disingkat dengan M = 11,542 - 0,005X1 + 0,164X2 + 0,200X3+ 0,734e1 dan kinerja perangkat desa yang selanjutnya disingkat dengan Y = 11,573 + 0,233X1 + 0,246X2 + 0,084X3 +0,270M + 0,720e2. Hasil penelitian ini menunjukkan bahwa keteladanan pemimpin dan kompetensi perangkat desa berpengaruh positif secara langsung terhadap kinerja perangkat desa. Namun, variabel budaya organisasi dan komitmen organisasi tidak berpengaruh secara langsung terhadap kinerja perangkat desa. Sedangkan variabel kompetensi perangkat desa dan budaya organisasi memiliki pengaruh positif secara tidak langsung melalui komitmen organisasi terhadap kinerja perangkat desa.   This research aimed to determine the direct and indirect influence of leaders’ exemplary, village apparatus’ competence, and organizational culture to the village apparatus’ performance through organizational commitment.The population in this research was 157 village apparatus in Pangkah with 113 samples from 23 villages calculated by Slovin Formula. Data collecting methods were documentation, questionnaire, observation, and interview. The methods of the data analysis of this researchused path analysis with 5 % significance.The result of the data calculation obtained the equation of mediation then shortened as M = 11,542 - 0,005X1 + 0,164X2 + 0,200X3 + 0,734e1 and village apparatus’ performance then shortened as Y = 11,573 + 0,233X1 + 0,246X2 + 0,084X3 + 0,270M + 0,720e2. The results showed that leaders’ exemplary and village apparatus’ competence have a direct positive effect to the village apparatus’ performance. However, the organizational culture and organizational commitment variables did not direct affect the village apparatus’ performance. While the competence variables of village apparatus and organizational culture have a indirect positive influence through organizational commitment to the village apparatus’ performance.

scholarly journals PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN KOMITMEN KEPALA SEKOLAH TERHADAP PRODUKTIVITAS GURU MTS AN-NUQAYAH GULUK-GULUK SUMENEP

2018 ◽  
Vol 9 (2) ◽  
pp. 151-160
Author(s):  
Noer Hayatie
Keyword(s):  
Transformational Leadership ◽  
Data Analysis ◽  
Path Analysis ◽  
School Leadership ◽  
Quantitative Research ◽  
School Organization ◽  
Positive Influence ◽  
Strategic Issues ◽  
Analysis Technique ◽  
Positive Effect

For attainment of vision, mission and mandate of the school organization, teachers’ productivity is important as well as the style of school leadership and how commitment related to the strategic issues within the organization are made. This study aims to examine the influence of (1) transformasional leadership (2)  commitment, (3) teachers’ productivity in MTs An-Nuqayah Guluk-Guluk Sumenep. This quantitative research used path analysis technique in data analysis. Questionnaires were sampled to a total of 67 teachers in MTs An-Nuqayah Guluk-Guluk Sumenep using Slovin formula. The results showed that: first, there are positive influence between the transformational leadership and productivity of teachers in schools. Secondly, there is a positive effect between commitment and productivity of teachers in schools. Third , there is a positive effect between the transformational leadership and commitment in MTs An-Nuqayah Guluk-Guluk Sumenep .

scholarly journals ANALISIS PENGARUH HARGA DAN KUALITAS PRODUK TERHADAP MINAT BELI SMARTPHONE ADVAN MELALUI CITRA MEREK SEBAGAI VARIABEL INTERVENING DI WILAYAH YOGYAKARTA

2020 ◽  
Vol 7 (1) ◽  
pp. 58-74
Author(s):  
Mbajeng Prastiyani ◽  
Suhartono Suhartono
Keyword(s):  
Regression Analysis ◽  
Path Analysis ◽  
Product Quality ◽  
Brand Image ◽  
Positive Influence ◽  
Research Data ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine (1) the effect of price and product quality on Advan smartphone brand image, (2) the effect of price and product quality on Advan smartphone buying interest, (3) the effect of brand image on buying interest, (4) influence of price and quality products for the interest in buying Advan smartphone through brand image as an intervening variable in the region of Yogyakarta. The population of this study is consumers or who have used or learned about Advan smartphones. Sampling is done using purposive sampling. The research data was obtained by collecting questionnaires about price, product quality, brand image and buying interest for 200 respondents. The analysis technique used for this research is Intervening Variable Regression Analysis with Path Analysis using IBM SPSS Statistics 20. These results indicate that (1) prices do not have a significant effect on brand image, (2) product quality has a significant and positive effect on brand image, (3) price is not significantly related to buying interest, (4) product quality has a significant and positive influence on interest buy, (5) brand image significant and positive influence on buying interest, (6) brand image does not intervene in the interest of prices against buying interest, (7) brand image is interfered with the influence of product quality on buying interest.

scholarly journals Hubungan Kepercayaan Diri Siswa dengan Pemahaman Konsep Matematis Siswa Kelas XI MIA 1 SMAN 3 Lubuk Basung Kabupaten Agam

Horizon ◽  
2021 ◽  
Vol 1 (4) ◽  
pp. 698-711
Author(s):  
Vuve Ona Rahma Suci ◽  
Melisa .Melisa ◽  
Hamdunah .Hamdunah
Keyword(s):  
Data Analysis ◽  
Linear Relationship ◽  
Regression Coefficient ◽  
Linear Regression Analysis ◽  
Positive Influence ◽  
Mathematical Concepts ◽  
Self Confidence ◽  
Analysis Technique ◽  
The Relationship ◽  
Positive Effect

The ability to understand concepts is one of the goals of mathematical ability. One of the factors for the lack of ability to understand concepts is self-confidence. This study aims to determine the relationship between students' self-confidence and understanding of mathematical concepts in class XI MIA SMAN 3 Lubuk Basung Kabupaten Agam.This study uses inferential research where inferential research is a study that tests a hypothesis, and relates one variable to another with quantitative analysis. The subjects of this study were students of class XI MIA 1 SMAN 3 Lubuk Basung. The research instrument used was a self-confidence questionnaire and a test for understanding mathematical concepts. The data analysis technique used is simple linear regression analysis and product moment correlation.Based on data analysis, the regression coefficient of the questionnaire score (b) is with a significant level of 0.05 because the regression coefficient (b) is positive, so there is a positive effect of X on Y. It means that the bigger X, the bigger Y on average. The close linear relationship between X and Y can be seen from the correlation coefficient r = where r approaches 1, then a positive linear relationship between X and Y so that it can be concluded that the bigger X, the greater Y and self-confidence has a positive influence on the ability to understand concepts of class XI students. MIA 1 SMAN 3 Lubuk Basung Kabupaten Agam.

scholarly journals Pengaruh Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi

2019 ◽  
Vol 28 (3) ◽  
pp. 1838
Author(s):  
Ni Komang Cahyani Purnaningsih ◽  
Naniek Noviari
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Positive Influence ◽  
Research Data ◽  
Primary Data ◽  
User Compliance ◽  
Sophisticated Technology

The development of increasingly sophisticated technology now makes it easier for humans to do various jobs. The purpose of this study was to determine the level of individual taxpayer compliance that was influenced by the application of e-filling at KPP Pratama Gianyar. The method of data analysis uses path analysis. The research data uses primary data, namely the answers of individual taxpayers registered at KPP Pratama Gianyar for the questionnaire given. The results of this study indicate that business expectations and knowledge possessed by users have a positive influence on user compliance. Security and confidentiality of data, the speed of reporting has a positive influence on interest in using e-filling. Keywords : E-Filling,  compliance, knowledge, security, confidentiality.

scholarly journals Faktor-faktor yang Mempengaruhi Minat Beli Ulang Green Product Starbucks

Jurnal METRIS ◽  
2021 ◽  
Vol 22 (01) ◽  
pp. 49-56
Author(s):  
Dicky Ramadhan Putra ◽  
Yuliana Riana Prasetyawati
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Research Method ◽  
Negative Impact ◽  
Coffee Consumption ◽  
Primary Data ◽  
Green Product ◽  
Repurchase Intention ◽  
Analysis Technique ◽  
Positive Effect

The growth of coffee consumption in the community has a negative impact on the increase in the amount of plastic waste from coffee drinks. This condition is the focus of Starbuck's attention to produce green product reusable Color changing cups. Therefore, this study aims to determine the factors that influence buying interest in green product reusable color changing cups. The research method used is survey and the data analysis technique used is path analysis. Primary data was obtained through a questionnaire distributed to 80 respondents who are Instagram followers @starbucksindonesia who use reusable color changing cups at the Sahid Sudirman Center. The results showed that Green Product had a positive effect on repurchase intention through green advertising. This research also shows that the innovation of reusable color changing cups as a green product launched by Starbucks, was received positively and in accordance with the needs of people who have started to care about environmentally friendly products. Starbucks consumers will reuse reusable color changing cups as containers or glasses when purchasing drinks.  

scholarly journals ANALISIS KEPEMIMPINAN KEPALA SEKOLAH TERHADAP LOYALITAS TENAGA PENDIDIK MELALUI BUDAYA ORGANISASI (DI LINGKUNGAN SMAI ALMAARIF SINGOSARI)

2020 ◽  
Vol 4 (2) ◽  
pp. 185
Author(s):  
Ahmad Sya`roni
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Statistical Analysis ◽  
Path Analysis ◽  
Principal Leadership ◽  
Descriptive Analysis ◽  
Research Data ◽  
Quantitative Approach ◽  
Very High

Penelitian ini dilaksanakan di SMAI Almaarif Singosari Malang, yang berlokasi di Jl. Masjid No. 28 Singosari Malang dengan 65 responden dari semua pendidik. Penelitian ini merupakan sensus karena semua pendidik dijadikan responden. Objek penelitian ini adalah (1) Mengetahui deskripsi kepemimpinan kepala sekolah, budaya organisasi dan loyalitas pendidik di SMAI Almaarif Singosari. (2) Mengetahui pengaruh kepemimpinan kepala sekolah terhadap budaya organisasi di SMAI Almaarif Singosari. (3) Mengetahui pengaruh kepemimpinan kepala sekolah terhadap loyalitas pendidik di SMAI Almaarif Singosari. (4) Mengetahui pengaruh budaya organisasi terhadap loyalitas pendidik di SMAI Almaarif Singosari. (5) Mengetahui pengaruh kepemimpinan kepala sekolah melalui budaya organisasi terhadap loyalitas pendidik di SMAI Almaarif Singosari.            Penelitian ini menggunakan pendekatan kuantitatif, yaitu suatu metode yang data penelitiannya berupa angka dan analisisnya menggunakan statistik. Analisis data dalam penelitian ini adalah analisis deskriptif sedangkan analisis statistik yang digunakan untuk menguji hipotesis dalam penelitian ini adalah Analisis Path. Penelitian ini menggunakan tiga variabel, yaitu: variabel kepemimpinan kepala sekolah (X), variabel budaya organisasi (Z), dan variabel loyalitas pendidik (Y).            Hasil penelitian ini menunjukkan bahwa: (1) Secara deskriptif kepemimpinan Kepala Sekolah dianggap sangat tinggi, budaya organisasi dianggap tinggi dan loyalitas pendidik sangat tinggi. (2) Kepemimpinan kepala sekolah di SMAI Almaarif Singosari memiliki pengaruh positif dan signifikan terhadap budaya organisasi. (3) Budaya organisasi di SMAI Almaarif Singosari memiliki pengaruh positif dan signifikan terhadap loyalitas pendidik. (4) Kepemimpinan kepala sekolah di SMAI Almaarif Singosari memiliki pengaruh positif dan signifikan terhadap loyalitas pendidik (5) Kepemimpinan kepala sekolah melalui budaya organisasi di SMAI Almaarif Singosari tidak berpengaruh signifikan terhadap loyalitas pendidik. Kata kunci: Kepemimpinan, Budaya Organisasi, Loyalitas.            This research implemented at SMAI Almaarif Singosari Malang, located on Jl. Masjid No. 28 Singosari Malang with 65 respondents of all educators. This research is a census because all educators were made as respondents. The object of this research are (1) Knowing the description of the headmaster's leadership, organizational culture and loyalty of educators at the SMAI Almaarif Singosari. (2) Knowing the influence of the headmaster's leadership on organizational culture at SMAI Almaarif Singosari. (3) Knowing the influence of the headmaster's leadership on the loyalty of educators at SMAI Almaarif Singosari. (4) Knowing the influence of organizational culture on the loyalty of educators at SMAI Almaarif Singosari. (5) Knowing the influence of headmaster’s leadership through organizational culture on the loyalty of educators at SMAI Almaarif Singosari.            This research uses a quantitative approach, which is a method whose research data is in the form of numbers and the analysis uses statistics. The data analysis in this research is descriptive analysis while the statistical analysis used to test the hypothesis in this study is Path Analysis. This research uses three variables, that is: headmaster leadership variable (X), organizational culture variable (Z), and loyalty of educators variable (Y).            The results of this research showed that: (1) Descriptively the Principal leadership is considered very high, the organizational culture is considered high and the loyalty of educators is very high. (2) Principal leadership at SMAI Almaarif Singosari has a positive and significant effect on organizational culture. (3) Organizational culture at SMAI Almaarif Singosari has a positive and significant effect on the loyalty of educators. (4) Principal leadership at SMAI Almaarif Singosari has a positive and significant effect on the loyalty of educators (5) Principal leadership through organizational culture at SMAI Almaarif Singosari has no significant effect on the loyalty of educators. Keywords: Leadership, Organizational Culture, Loyalty.

scholarly journals Organizational culture as moderating the influence of internal control and community participation on fraud prevention in village fund management during the COVID-19 pandemic

2021 ◽  
Vol 6 ◽  
Author(s):  
I Made Yoga Darma Putra ◽  
Ni Ketut Rasmini ◽  
Gayatri Gayatri ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Organizational Culture ◽  
Community Participation ◽  
Internal Control ◽  
Partial Least Square ◽  
Least Square ◽  
Fraud Prevention ◽  
Cash Assistance ◽  
Analysis Technique ◽  
Positive Effect ◽  
Pls Method

The purpose of this study was to examine organizational culture in moderating the influence of internal control and community participation on fraud prevention in managing village funds during the covid-19 pandemic. The sample of this study was 27 villages in the province of Bali with 3 villages in each district/city having the highest Village Fund Direct Cash Assistance, so that there were 161 respondents. Data collected using a questionnaire. The data analysis technique used the Partial Least Square (PLS) method. Results show that internal control and community participation have a positive effect on preventing fraud in managing village funds during the Covid-19 pandemic. The results also show that organizational culture strengthens the influence of internal control and community participation on fraud prevention in managing village funds during the Covid-19 pandemic. This shows that the better internal control, and community participation which is strengthened by organizational culture, the prevention of fraud in the management of village funds during the covid-19 pandemic will be better.

Pengaruh Kompetensi Independensi dan Motivasi Auditor Terhadap Kualitas Audit Internal

2021 ◽  
Vol 3 (1) ◽  
pp. 233-247
Author(s):  
Jefry Naldi ◽  
Halmawati Halmawati
Keyword(s):  
Data Analysis ◽  
Internal Audit ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Data Source ◽  
The City ◽  
Positive Effect

This study aims to determine the extent of: The influence of competence, independence, and auditor motivation on the quality of internal audit at BUMS and BUMN in Padang City. The population in this study are private companies and state-owned companies in the city of Padang which have several internal auditors in the company. The sample in this study were all internal auditors in private companies and state-owned companies in the city of Padang. The data source is primary data. The technique of studying data with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence has a positive effect on the quality of internal audit, where the coefficient β of competence is positive at 0.092 and the t value is 1.791 with a significance value of 0.048> 0.05. (2) Independence has no significant effect on the quality of internal audit, where the independence β coefficient is negative at 0.007 and the t value is -0.135 with a significance value of 0.893> 0.05. (3) Auditor motivation has no effect on the quality of internal audit, where the coefficient β of motivation is negative at 0.058 and the t value - 0.761 with a significance value of 0.449> 0.05.  

scholarly journals ANALISIS PENGARUH BUDAYA ORGANISASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Kasus pada PT. LG Bagian Penjualan Indonesia Semarang)

2016 ◽  
Vol 13 (2) ◽  
pp. 98
Author(s):  
Alexander Monte Christo Arta Graha ◽  
Edy Rahardja
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Path Analysis ◽  
Employee Performance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Dependent Variables ◽  
The Relationship ◽  
Positive Effect

The problems that occurred in the employee portion of sales LG Indonesia Semarang is adecline in performance is indicated by not achieving the target for 2015. The employeeperformance and motivation is also thought to be influenced by factors of organizationalculture and also compensation deemed not feasible by most employees. This study aimedto analyze the influence of organizational culture on the motivation and compensationand employee performance parts sales LG Indonesia Semarang. The population used inthis study were all employees of LG Indonesia Semarang. The sampling technique usedwas purposive sampling. Criteria samples taken were all employees of the salesdepartment LG Indonesia Semarang who have worked more than two years are 71nurses. The method of collecting the data in this study using questionnaires andinterviews. Methods of data analysis using path analysis. Based on the research,organizational culture and compensation have a positive effect on motivation andperformance, while motivation is also a positive effect on performance. Based on theresults Sobel Test to determine whether there is mediating the relationship between theindependent and dependent variables, it is known that motivation mediates the effect ofcompensation and organizational culture on performance.

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