scholarly journals Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi

2020 ◽  
Vol 30 (2) ◽  
pp. 319
Author(s):  
Ni Luh Putu Eka Suarniti ◽  
Maria M. Ratna Sari
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Sampling Technique ◽  
Financial Statements ◽  
Accounting Fraud ◽  
Collection Method ◽  
Analysis Technique

Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud. Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.

scholarly journals MEMPREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN SCORE, GROVER SCORE, ZMIJEWSKI SCORE (STUDI KASUS PADA PERUSAHAAN PERBANKAN)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
. Hantono
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Fiscal Year ◽  
Collection Method ◽  
Analysis Technique

This study aims to detect the financial distress on banking companies listing on the Indonesia Stock Exchange period 2013-2017 by using altman score, grover score, zmijewski score.The object of this study is all banking companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2013 - 2017, which amounted to 20 (twenty) companies. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 43 (fourty three companies) Data collection method using documentation method Data analysis technique used is descriptive qualitative analysis using altman score, grover score, zmijewski score..

scholarly journals Pengaruh Kualitas Produk, Promosi, dan Citra Merek terhadap Keputusan Pembelian Kopi Merek Moola Pedawa

2021 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Vika Ervina ◽  
Made Ary Meitriana
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Product Quality ◽  
Brand Image ◽  
Sampling Technique ◽  
Purchase Decision ◽  
Purchase Decisions ◽  
Collection Method ◽  
Analysis Technique ◽  
Quality Promotion

The purpose of this study was to discover the effect of product quality, promotion and brand image on the purchase decision of Moola Pedawa Coffee. This type of research is associative with a quantitative approach. The population was customers who have bought and consumed Moola Pedawa Coffee for 384 respondents, collected by the purposive sampling technique. The data collection method was using questionnaires. The data analysis technique was using multiple linear regression. Hypothesis tests were conducted using the t test and f test. The results showed that partially and simultaneously product quality, promotion, and brand image have a positively effect on purchase decisions

Pengaruh Motivasi Intrinsik Terhadap Prestasi Belajar Siswa pada Mata Pelajaran Bahasa Arab Kelas V di MI Al Azkia Tenjolaya Bogor

2021 ◽  
Vol 3 (1) ◽  
pp. 14-23
Author(s):  
Linda Urpatullia ◽  
Ima Rahmawati ◽  
Hana Lestari ◽  
Zulficar Ismail
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Leadership Behavior ◽  
Sampling Technique ◽  
Survey Method ◽  
Simple Linear Regression ◽  
Analysis Technique ◽  
Work Area ◽  
Teacher Work

Linda Urfatullaila1,  Mahasiswa Program Studi Pendidikan Guru Madrasah Ibtidaiyah IAI Sahid, Bogor [email protected] Ima Rahmawati 2,  Dosen Program Studi Manajemen Pendidikan IAI Sahid, Bogor [email protected] Hana Lestari3,  Dosen Program Studi Pendidikan Guru Madrasah Ibtidaiyah IAI Sahid, Bogor [email protected], Zulfikar Ismail3 Dosen Program Studi Pendidikan Guru Madrasah Ibtidaiyah IAI Sahid, Bogor [email protected]     ABSTRACT   Teacher work loyalty is a measure of loyalty which is described by the ability of employees to defend and maintain the company / organization both in the area and outside the work area. This study aims to determine the contribution of leadership behavior to teacher job loyalty. This research was conducted in private high schools throughout Cibungbulang District. The number of samples taken was 25 teachers, with a non-probability sampling method with a sampling technique, namely saturated samples. This research uses a quantitative approach with a survey method. Data collection techniques using a questionnaire or questionnaire. The data analysis technique used is simple linear regression. Based on the results of the analysis, it shows that there is a contribution between leadership behavior and teacher work loyalty. This shows that the stronger the influence of leadership behavior, the higher the job loyalty generated by the teacher. Therefore, to foster job loyalty to teachers, a leader is expected to further improve leadership behavior in order to increase teacher job loyalty. Keywords: .  

scholarly journals Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap Kinerja Pengawasan

2019 ◽  
pp. 899
Author(s):  
Komang Sukma Saraswati ◽  
Ida Bagus Dharmadiaksa
Keyword(s):  
Organizational Culture ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Revenue Management ◽  
Sampling Method ◽  
Surveys And Questionnaires ◽  
Sampling Technique ◽  
Management Agency ◽  
Analysis Technique

This research was conducted at the Regional Inspectorate and the Regional Financial and Revenue Management Agency of Klungkung Regency. The number of samples taken as many as 42 employees, with non-probability sampling method, proposive sampling technique. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, discipline, and competence simultaneously had a significant effect on supervisory performance. This shows that the implementation of a good organizational culture, the application of discipline and the establishment of competency standards for employees, the performance of supervision will improve. Partially organizational culture, discipline, and competence also influence supervisory performance. This shows that with the implementation of a good organizational culture, discipline and competence can improve supervisory performance. Keywords: Organizational culture, discipline, competence

scholarly journals Pengaruh Penerapan Akuntansi Pertanggungjawaban, Kompetensi dan Komitmen Organisasi Terhadap Kinerja Manajerial

2019 ◽  
pp. 270
Author(s):  
Kadek Novita Cahyani ◽  
I Gst Ayu Eka Damayanthi
Keyword(s):  
Control System ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
Managerial Control ◽  
Managerial Performance ◽  
Analysis Technique ◽  
A Company ◽  
Positive Effect

Managerial performance is very important for a company because it can be used to measure the success of the company. A manager needs to implement a managerial control system that can be used to achieve the company goals. The purpose of this study is to obtain empirical evidence regarding the effect of applying accountability accounting, competence and organizational commitment to the managerial performance of the financial division on PT Pegadaian Kota Denpasar. Sampling technique that used in this study is non probability sampling with purposive sampling method. The amount of sample in this study are 52 samples. The analysis technique is multiple linear regression. Based on the results of the analysis shows that accountability accounting, competence, and organizational commitment have a positive effect on the managerial performance of financial division on PT. Pegadaian Kota Denpasar. Keywords : Accountability accounting, competence, organizational commitment, managerial performance.

scholarly journals Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

scholarly journals Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan

2021 ◽  
Vol 31 (2) ◽  
pp. 349
Author(s):  
Ni Kadek Lia Natalia ◽  
Made Yenni Latrini
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Financial Statements ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Illegal Acts ◽  
Positive Effect ◽  
Public Accountant

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.

scholarly journals PENGARUH KEPEMIMPINAN, MOTIVASI, DAN IKLIM ORGANISASI TERHADAP KINERJA KARYAWAN DI WARUNG MINA PEGUYANGAN DENPASAR

2019 ◽  
Vol 8 (5) ◽  
pp. 2918
Author(s):  
I Kadek Adnyana Dwi Putra ◽  
I Gst Bagus Honor Satrya
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Human Resources ◽  
Organizational Climate ◽  
Random Sampling ◽  
Sampling Method ◽  
Employee Performance ◽  
Sampling Technique ◽  
Leadership Motivation ◽  
Analysis Technique

Human resources (HR) matters are important in an organization, the existence of fair and satisfying treatment in HR in the organization can create maximum performance of employees in the organization. The purpose of this study was to determine the effect of leadership, motivation, and organizational climate on employee performance. The number of samples used amounted to 44 respondents using probabilty sampling method with random sampling technique. The data collection is done through interviews, observations and questionnaires. The analysis technique used is a multiple linear regression. Based on the results of the analysis obtained leadership has a positive and significant effect on employee performance, motivation has a positive and significant effect on employee performance, and the organizational climate has a positive and significant effect on employee performance. This shows that if the leadership, motivation, and organization at Warung Mina Peguyangan are good, then the performance of employees at Warung Mina Peguyangan also increases.

scholarly journals KOMITMEN TERHADAP ORGANISASI DILIHAT DARI KEADILAN KOMPENSASI STUDI KASUS DI SALAH SATU RUMAH SAKIT SWASTA DI KOTA SEMARANG

2019 ◽  
Vol 11 (02) ◽  
pp. 128-140
Author(s):  
Ariyani Indriastuti ◽  
TH Susetyarsi
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Quantitative Approach ◽  
Pension Insurance ◽  
Purposive Sampling

The Purpose of the research is to determine the effect of fairness compensation on organizational commitment. Fairness of compensation is indicated by salary, incentives, bonuses, benefits, insurance and pension guarantees. This research is a causal associative research using a quantitative approach. The sample of this study was nurses in one hospital at  Semarang City. Data collection using questionnaires and interviews, the sampling technique is purposive sampling obtained 81 samples. Data analysis using multiple linear regression. The research indicate that: 1) Salary has no significant effect on organizational commitment, 2). Incentives have a positive and significant effect on organizational commitment. 3). bonuses have a positive and significant impact on organizational commitment. 4). Allowances have a positive and significant effect on organizational commitment. 5). Insurance has no significant effect on organizational commitment. 6). Pension insurance has a positive and significant effect on organizational commitment.

scholarly journals PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR

2020 ◽  
Vol 2 (1) ◽  
pp. 41-52
Author(s):  
Gde Herry Sugiarto Asana ◽  
Komang Krishna Yogantara
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Mental Attitude ◽  
The Public ◽  
Analysis Technique ◽  
Audit Fee ◽  
Public Accountant ◽  
Non Audit Services

Independence is a free mental attitude and is not controlled by other parties as well as the honesty of Auditors in consideration, formulating and expressing opinions. The purpose of this research is to obtain empirical evidence of the influence of Audit Fee, Non-audit services, old audit relations and size of public accountant office on the Independence of Auditors. The population of this research is the Auditor of the public Accountant office registered in the IAPI Directory in 2019. Data collection is performed using questionnaires. The number of samples in this study was 66 respondents using the purposive Sampling method with the criteria of auditors working at least 1 year. The data analysis technique used was multiple linear regression with the help of SPSS version 25.0 program. The results showed that (1) the Audit Fee significantly affects the independence of the Auditor, (2) Non-Audit services have no significant effect on the independence of the Auditor, (3) The length of the audit relationship has significant effect on the independence of the Auditor, (4) The size of the public Accountant Office has no significant effect on the independence of Auditors. (5) Audit Fee, Non-Audit services, length of audit relationship and size of public accountant office simultaneously have significant effect on the independence of Auditors. Thus, to enhance or maintain independence, auditors should avoid variables that can affect independence.

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