scholarly journals The Effect of Internal Control Entities to Determining the High of Audit fee

2021 ◽  
Vol 5 (1) ◽  
pp. 26
Author(s):  
Nuryadi Winra ◽  
Grace Theresia Pontoh ◽  
Grace Theresia Pontoh
Keyword(s):  
Data Collection ◽  
Path Analysis ◽  
Direct Effect ◽  
Internal Control ◽  
Indirect Effect ◽  
Public Accounting ◽  
Audit Fee ◽  
Significant Direct Effect

This research aimed to find out direct effect of the internal control entities to determining the high of audit fee, and indirect effect of the internal control entities to determining the high of audit fee through the extensive of auditor’s occupation. Data collection in this research used questionnaire which distributed to auditors who working in public accounting in Makassar. Analysis of the data used path analysis. The results of this research provided evidance that the internal control entities (X) had a significant direct effect to determining the high of audit fee (Y), and the internal control intities (X) had a significant indirect effect through the extensive of auditors’ occupation (M) to determining the high of audit fee (Y). The implication is if internal control entities is ineffective, it will be effect the larger of the extensive of auditor’s, so it will be also effect to the highest of amount in determining audit fee.

scholarly journals The Influence of Profitability on Firm Value with Capital Structure as The Mediator

2020 ◽  
Vol 16 (2) ◽  
pp. 184-199
Author(s):  
Novi Mubyarto
Keyword(s):  
Panel Data ◽  
Capital Structure ◽  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
Firm Value ◽  
Direct Influence ◽  
Analysis Method ◽  
The Relationship ◽  
Significant Direct Effect

Abstract: The purpose of this research was to determine the direct and indirect effect of profitability on firm value using capital structure as a mediator. This involves using panel data from 44 companies listed on LQ45 as of 31st December 2015-2018 and analyzed using the path analysis method including Sobel Test and Bootstrapping technique. The results showed a positive and significant direct effect of profitability on firm value while the indirect effect using capital structure as a mediator between the two variables was found to be negative and significant. Moreover, the direct influence of capital structure on firm value was discovered to be negative and significant while the introduction of profitability variables in the relationship led to a positive and significant influence. Similarly, the direct effect of profitability on firm value using capital structure as the controlling variable was also found to be positive and significant.Keywords: firm value, capital structure, profitabilityPengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai MediatorAbstrak: Tujuan dari penelitian ini adalah untuk mengkaji bagaimana pengaruh langsung profitabilitas terhadap nilai perusahaan, dan pengaruh tidak langsung melalui struktur modal sebagai mediator. Menggunakan data panel dari 44 perusahaan yang tercatat di LQ45 per tanggal 31 Desember selama periode 2015 sampai 2018. Metode analisis yang digunakan adalah metode analisis jalur (Path Analysis), dengan Teknik Sobel Test dan Bootsrapping. Hasil riset membuktikan bahwa terdapat pengaruh langsung yang positif dan signifikan antara profitabilitas terhadap nilai perusahaan. Namun, jika dilihat secara tidak langsung pengaruh profitabilitas terhadap nilai perusahaan melalui struktur modal sebagai mediator adalah negatif dan signifikan. Selanjutnya, pengaruh langsung profitabilitas terhadap struktur modal adalah negatif dan signifikan. Sementara ketika dikontrol oleh variabel profitabilitas, pengaruh struktur modal terhadap nilai perusahaan positif dan signifikan. Begitu pula dengan pengaruh langsung profitabilitas terhadap nilai perusahaan dengan mengontrol variabel struktur modal juga positif dan signifikan.Kata kunci: nilai perusahaan, struktur modal, profitabilitas

scholarly journals A Path Analysis to Investigate the Interaction between Serum, Urinary and Demographic Factors Influencing Urine Calcium in Kidney Stone Formers

2021 ◽  
Author(s):  
Fatemeh Taheri ◽  
Maryam Taheri ◽  
Sanaz Tavasoli ◽  
Nasrin Borumandnia ◽  
Abbas Basiri
Keyword(s):  
Risk Factors ◽  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
Kidney Stone ◽  
Demographic Factors ◽  
Calcium Excretion ◽  
Factors Influencing ◽  
Stone Formers ◽  
Significant Direct Effect

Abstract Background: Hypercalciuria is one of the most important urinary risk factors in kidney stone formers. This study aimed to delineate the interaction of some demographic, serum, and urinary risk factors influencing 24-hour urinary (24-U) calcium excretion.Methods: This study was secondary data analysis, using data from 593 kidney stone patients referred to the Labbafinejad kidney stone prevention clinic from March 2015 to May 2019. The study considered serum, urinary and demographic factors that interact to influence 24-U calcium using path analysis.Results: The results showed that age and weight had an indirect effect on 24-U calcium. Among serum variables, PTH and creatinine had a significant direct effect on 24-U calcium. In comparison, 25-hydroxy vitamin D (25(OH)D) and phosphorus appeared to influence 24-U calcium through serum parathormone. Regarding 24-U metabolites, 24-U sodium, 24-U Urea, and 24-U citrate had a significant direct effect on 24-U calcium. Moreover, 24-U creatinine has a significant direct and indirect effect on 24-U calcium through 24-U citrate and 24-U Urea as mediating variables. 24-U citrate had the most effect on 24-U calcium, following 24-U creatinine, 24-U Urea, 24-U sodium, serum creatinine, and weight.Conclusion: Except for serum calcium, all other predictors had direct and/or indirect effects on 24-U calcium. Serum 25(OH)D had a negligible indirect effect on 24-U calcium. Controlling dietary intake of protein and sodium and bodyweight seems very important in kidney stone formers with hypercalciuria.

Performance Evaluation and Organization’s Culture Impacts on Job Satisfaction and Employees’ Performance

2017 ◽  
Vol 1 (1) ◽  
pp. 75
Author(s):  
Nurdjanah Hamid ◽  
Agus Yulianto ◽  
Amiruddin Amrullah ◽  
Siti Haerani
Keyword(s):  
Job Satisfaction ◽  
Performance Evaluation ◽  
Data Collection ◽  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
The Other ◽  
Questionnaire Data ◽  
Causal Influence ◽  
Decomposition Model

Abstract: The study investigates and evaluates impacts of performance evaluation and company’s culture on job satisfaction and employees’ performance. Method of data collection is using questionnaire. Data was analyzed by path analysis with decomposition model of causal influence between variables. The results indicate that the influence of two variables - performance evaluation and Company’s culture have direct and indirect effect to employees’ performance. The other variable (job satisfaction) has direct effect to employees’ performance.

scholarly journals Pengaruh Kompensasi Terhadap Kinerja Karyawan Melalui Prestasi Kerja Karyawan pada PT. Nippon Paint Kediri

2019 ◽  
Vol 26 (1) ◽  
pp. 1
Author(s):  
Beny Mahyudi Saputra
Keyword(s):  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
Random Sampling ◽  
Work Performance ◽  
Employee Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Significant Direct Effect

The objectives of this study are: 1). Knowing the effect of compensation on employee performance directly. 2). Knowing the effect of compensation on employee performance. 3). Knowing the effect of work performance on employee performance. 4). Knowing the effect of compensation on employee performance through work performance. The population is defined as "the number of families that will be studied", the population used by researchers in this study is the entire work of PT. Nippon Paint Kediri. This research sample was taken by using simple random sampling technique that is sampling technique from the population that was carried out randomly regardless of the strata that existed in the population. simple random sampling is a method of sampling where each element of the population has the same opportunity to be chosen as a member of the sample and the sample is taken using a number table/generator. The technique used is path analysis. Based on the results of the research and the discussion described, conclusions can be drawn as follows: 1). There is a significant direct effect between the variable compensation (X1) on employee performance (X2) of 0.410. 2). There is a significant direct effect between compensation (X1) on employee performance (Y) of 0.561. 3). There is a direct significant between employee work performance (X2) on employee performance (Y) of 0.358. 4). There is an indirect effect between compensation (X1) on employee performance (Y) through employee work performance (X2) of 0.708.

scholarly journals EFFECT OF KNOWLEDGE MANAGEMENT AND INTEGRITY ON COMPANY PERFORMANCE THROUGH MOTIVATION AS A MEDIATION VARIABLES IN PT KATELOC INDONESIA

2020 ◽  
pp. 1-6
Author(s):  
Aga Yudho Prasetyo ◽  
Abdul Rivai ◽  
Suharto Suharto
Keyword(s):  
Knowledge Management ◽  
Data Analysis ◽  
Data Collection ◽  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
Work Motivation ◽  
Company Performance ◽  
Data Collection Technique

This study aims to examine the effect of knowledge management and integrity on company performance through motivation as a mediating variable at PT. Kateloc Indonesia. The research sample was 283 employees. The data collection technique used questionnaires and data analysis used path analysis. The results showed that the knowledge management variable partially affected company performance. The integrity variable partially affects company performance. The motivation variable partially affects company performance. Knowledge management variables partially influence motivation. The integrity variable partially affects motivation. The influence of knowledge management on company performance is 0.548. The effect of knowledge management on performance through motivation is 0.676 X 0.868 = 0.587. In this case, the indirect effect is greater than the direct effect, so it can be said that the motivation variable is intervening. The direct effect of integrity on company performance is 0.659. Meanwhile, the influence of integrity on company performance through motivation is 0.782 X 0.868 = 0.679. In this case, the indirect effect is greater than the direct effect, so it can be said that the work motivation variable is intervening.

scholarly journals The Effect of Intelligence Numeric, Learning Discipline and Learning Motivation on Formative Test Results

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Muh. Aripin Nurmantoro ◽  
Dedy Yusuf Aditya ◽  
Dede Irawan
Keyword(s):  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
Research Data ◽  
Learning Motivation ◽  
Motivation To Learn ◽  
Direct Influence ◽  
Test Results ◽  
Analysis Method ◽  
Significant Direct Effect

The purpose of this study was to determine the direct effect and indirect influence of a variable. The research data was processed and analyzed using path analysis method. Conclusions are obtained (1) There is a significant direct effect of intelligence numeric on the results of formative tests; (2) There is a significant direct effect of learning discipline on the results of formative tests; (3) There is a significant direct effect of learning motivation on the results of formative tests; (4) There is a significant direct effect of intelligence numeric on learning motivation; (5) There is a significant direct influence of intelligence numericalon learning discipline; (6) There is a significant direct effect of learning discipline on learning motivation; (7) There is no significant indirect effect of intelligence numeric on motivation to learn through learning discipline; (8) There is no significant indirect effect of intelligence numeric on the results of formative tests through learning discipline; (9) There is no significant indirect effect of intelligence numeric on the results of formative tests through learning motivation; and (10) There is no significant indirect effect of intelligence numeric on the results of formative tests through learning discipline and learning motivation.

scholarly journals A Path Analysis To Investigate The Interaction Between Serum, Urinary And Demographic Factors Influencing Urine Calcium In Kidney Stone Formers

2021 ◽  
Author(s):  
Fatemeh Taheri ◽  
Maryam Taheri ◽  
Tavasoli Sanaz ◽  
Borumandnia Nasrin ◽  
Basiri Abbas
Keyword(s):  
Risk Factors ◽  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
Kidney Stone ◽  
Demographic Factors ◽  
Calcium Excretion ◽  
Factors Influencing ◽  
Stone Formers ◽  
Significant Direct Effect

Abstract Background: Hypercalciuria is one of the most important urinary risk factors in kidney stone formers. This study aimed to delineate the interaction of some demographic, serum, and urinary risk factors influencing 24-hour urinary (24-U) calcium excretion.Methods: This study was secondary data analysis, using data from 593 kidney stone patients referred to the Labbafinejad kidney stone prevention clinic from March 2015 to May 2019. The study considered serum, urinary and demographic factors that interact to influence 24-U calcium using path analysis.Results: The results showed that age and weight had an indirect effect on 24-U calcium. Among serum variables, PTH and creatinine had a significant direct effect on 24-U calcium. In comparison, 25-hydroxy vitamin D (25(OH)D) and phosphorus appeared to influence 24-U calcium through serum parathormone. Regarding 24-U metabolites, 24-U sodium, 24-U Urea, and 24-U citrate had a significant direct effect on 24-U calcium. Moreover, 24-U creatinine has a significant direct and indirect effect on 24-U calcium through 24-U citrate and 24-U Urea as mediating variables. 24-U citrate had the most effect on 24-U calcium, following 24-U creatinine, 24-U Urea, 24-U sodium, serum creatinine, and weight.Conclusion: Except for serum calcium, all other predictors had direct and/or indirect effects on 24-U calcium. Serum 25(OH)D had a negligible indirect effect on 24-U calcium. Controlling dietary intake of protein and sodium and bodyweight seems very important in kidney stone formers with hypercalciuria.

scholarly journals EFFECT OF KNOWLEDGE MANAGEMENT AND INTEGRITY ON COMPANY PERFORMANCE THROUGH MOTIVATION AS A MEDIATION VARIABLES IN PT KATELOC INDONESIA

2020 ◽  
pp. 1-6
Author(s):  
Aga Yudho Prasetyo ◽  
Abdul Rivai ◽  
Suharto Suharto
Keyword(s):  
Knowledge Management ◽  
Data Analysis ◽  
Data Collection ◽  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
Work Motivation ◽  
Company Performance ◽  
Data Collection Technique

This study aims to examine the effect of knowledge management and integrity on company performance through motivation as a mediating variable at PT. Kateloc Indonesia. The research sample was 283 employees. The data collection technique used questionnaires and data analysis used path analysis. The results showed that the knowledge management variable partially affected company performance. The integrity variable partially affects company performance. The motivation variable partially affects company performance. Knowledge management variables partially influence motivation. The integrity variable partially affects motivation. The influence of knowledge management on company performance is 0.548. The effect of knowledge management on performance through motivation is 0.676 X 0.868 = 0.587. In this case, the indirect effect is greater than the direct effect, so it can be said that the motivation variable is intervening. The direct effect of integrity on company performance is 0.659. Meanwhile, the influence of integrity on company performance through motivation is 0.782 X 0.868 = 0.679. In this case, the indirect effect is greater than the direct effect, so it can be said that the work motivation variable is intervening.

scholarly journals PENGARUH STATUS SOSIAL EKONOMI, MODERNITAS INDIVIDU, GAYA HIDUP TERHADAP PARTISIPASI PETANI DALAM PELESTARIAN NILAI BUDAYA PERTANIAN DI KABUPATEN TABANAN PROVINSI BALI

2017 ◽  
Vol 12 (1) ◽  
pp. 29-44
Author(s):  
I Kade Sanjana Duaja
Keyword(s):  
Path Analysis ◽  
Direct Effect ◽  
Indirect Effect ◽  
Life Style ◽  
Social Economic ◽  
Economic Status ◽  
Strategy Use ◽  
Cultural Value ◽  
Social Economic Status ◽  
Individual Modernity

The study investigated the effect of social economic status, individual modernity, life style towards farmer’s participation in continuation of cultural value. Data on strategy use is gathered through a questionnaire (n=250) and analyzed by using Path Analysis. Results show that there status and farmer’s participation. There is direct effect between individual modernity and farmer’s participation. There is not indirect effect between social economic status through life style and farmer’s participation. There is indirect effect between individual modernity and life style towards participation in continuants of culture value. Economic status, individual modernity and life style are determined factors of cultural value of community.

scholarly journals DAMPAK BPNT TERHADAP KONSUMSI RUMAH TANGGA DAN POLA KONSUMSI RUMAH TANGGA PENERIMA BPNT, KECAMATAN MENGWI

2021 ◽  
pp. 839
Author(s):  
Luh Ade Yumita Handriani ◽  
Sudarsana Arka
Keyword(s):  
Path Analysis ◽  
Sample Size ◽  
Direct Effect ◽  
Indirect Effect ◽  
Household Consumption ◽  
Consumption Patterns ◽  
Consumption Pattern ◽  
Large Sample Size ◽  
Analysis Techniques ◽  
The Impact

This study aims to analyze the impact of the BPNT program on household consumption and consumption patterns of BPNT recipient households in Mengwi District, Badung Regency. This research was conducted in Mengwi District, Badung Regency using a questionnaire distributed to respondents with a large sample size of 96 KPM. This study uses path analysis techniques to analyze the direct effect and Sobel test to analyze the indirect effect. Based on path analysis, the results of the study concluded that the BPNT variable had a positive and significant effect on the consumption of BPNT recipient households in Mengwi District, Badung Regency. The BPNT variable has no effect on the consumption pattern of BPNT recipient households in Mengwi District, Badung Regency. The household consumption variable has a negative and significant effect on the consumption pattern of BPNT recipient households in Mengwi District, Badung Regency. The household consumption variable did mediate the effect of the BPNT Program on the consumption pattern of BPNT recipient households in Mengwi District, Badung Regency

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