scholarly journals The Determination of Audit Quality and its Impact on Audit Report Presentation: Empirical Study at Public Accountant Office in BEKASI City

2021 ◽  
pp. 11-17
Author(s):  
Dewi Rejeki
Keyword(s):  
Data Analysis ◽  
Empirical Study ◽  
Work Experience ◽  
Quantitative Method ◽  
Audit Quality ◽  
Descriptive Statistics ◽  
Analysis Technique ◽  
Report Presentation ◽  
Public Accountant

The purpose of this study is to prove the effect of professionalism, competence, independence, and work experience of auditors on audit quality at a public accountant office in Bekasi City, which consists of senior auditors, junior auditors, partners, and supervision. The method used is a quantitative method by distributing questionnaires. The data analysis technique used is descriptive statistics and hypothesis testing. This study proves both partially and simultaneously that the professionalism, competence, independence, and work experience of auditors affect audit quality.

scholarly journals Pengalaman Auditor dan Kepuasan Kerja Sebagai Pemoderasi Pengaruh TBP dan Profesionalisme Pada Kualitas Audit

2019 ◽  
pp. 651
Author(s):  
I Gusti Diah Agung Prabawati Suteja ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Time Budget ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Time Budget Pressure

This study aims to determine the effect of time budget pressure (TBP) and professionalism on audit quality with auditor experience and job satisfaction as moderating in KAP in Bali. The population in this study were all auditors who worked in KAP in Bali, amounting to 77 auditors. Determination of samples in this study using non probability sampling method with purposive sampling technique. The sample amounted to 42 auditors. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that time budget pressure has a negative and significant effect on audit quality; professionalism has a positive and significant effect on audit quality; auditor experience weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality; and job satisfaction weakens the effect of time budget pressure on audit quality, and strengthens the influence of professionalism on audit quality. Keywords: time budget pressure, professionalism, auditor experience, job satisfaction, audit quality

scholarly journals Pentingnya Soft Skill dan Pengalaman Kerja dalam Meningkatkan Kinerja Karyawan Penjual Kosmetik

2020 ◽  
Vol 8 (1) ◽  
pp. 108
Author(s):  
Resha Afrilla ◽  
Faizal Mulia ◽  
Asep Muhamad Ramdan
Keyword(s):  
Data Analysis ◽  
Work Experience ◽  
Quantitative Method ◽  
Soft Skills ◽  
Employee Performance ◽  
Strong Relationship ◽  
Soft Skill ◽  
Analysis Technique ◽  
R Value ◽  
Sales Employees

The purpose of this study is to measure the effect of soft skills and work experience on the performance of cosmetics sales employees. The variables in this study are soft skills (X1) and work experience (X2), and employee performance (Y). This research uses a quantitative method with an associative approach, by distributing questionnaires to 30 respondents. The data analysis technique used is multiple linear regression seen from the R Square value of 0.880 which means that the influence of soft skills and work experience on the performance of cosmetics sales employees is 88% and the remaining 12% is influenced by other factors not present in this study. From the results of the correlation coefficient test, it can be seen that the R value shows a result of 0.938, which means there is a very strong relationship between soft skills and work experience on the performance of cosmetics sales employees. Soft skill variables affect the performance of cosmetics sales employees, and work experience variables affect the performance of cosmetics sales employees, and the two variables namely soft skills and work experience simultaneously affect the performance of cosmetics sales employees.

scholarly journals PENGARUH DUE PROFESSIONAL CARE DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 139-150
Author(s):  
Hadi Budiman ◽  
Yusnaini Yusnaini ◽  
Relasari Relasari
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Primary Data ◽  
Data Resource ◽  
Analysis Technique ◽  
Independent Variable ◽  
Professional Care ◽  
Public Accountant

This study was aimed at finding out the effect of due professional care and accountability to audit quality result by auditor specifically in Palembang.The population in this study are entire auditors who registered in public accountant offices specifically in Palembang totally 43 auditor. Sample study is determined with total sampling method, that mean all of 43 auditor become sample. The data resource on this study are primary data. The collecting data method was using questionnaires that distributed to all public accountant offices at Palembang.  The data analysis technique used was multiple regression spesifcally due professional care and accountability as independent variable, audit quality as dependent variable.The results showed that due professional care and accountability influenced audit quality partially. This research is concluding that due professional care and accountability influence  audit quality simultaneous.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI MEDIATOR PADA PERUSAHAAN PEMBIAYAAN

2019 ◽  
Vol 9 (1) ◽  
Author(s):  
Ni Ketut Sulastri ◽  
Ni Ketut Surasni
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Path Analysis ◽  
Firm Value ◽  
Analytical Tool ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Finance Company ◽  
The Capital Structure

This study aims to analyze the effect of profitability on capital structure, the effect of capital structure on firm value, the effect of profitability on firm value and analyze the effect of profitability on firm value through the capital structure of finance companies on the IDX. This type of research is causal associative research. The population of this study is a finance company listed on the IDX, while the selected sample consists of 11 companies. Determination of samples with Purposive sampling. The data analysis technique uses Path Analysis (path analysis) and the analytical tool used is IBM SPSS 23. The results show that (1) profitability has a positive and not significant effect on capital structure (2) the capital structure has a positive and not significant effect on firm value ( 3) profitability has a positive and significant effect on firm value (4) capital structure is not able to mediate the influence of profitability on firm value.Keywords:Perusahaan Pembiayaan;Profitabilitas;Nilai Perusahaan;Struktur Modal

scholarly journals Peran religionsity sebagai pemoderasi hubungan money ethics terhadap upaya tax evasion

2018 ◽  
Vol 22 (1) ◽  
Author(s):  
Rachmawati Meita Oktaviani ◽  
Ceacilia Srimindarti ◽  
Pancawati Hardiningsih
Keyword(s):  
Data Analysis ◽  
Tax Evasion ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Absolute Difference ◽  
Analysis Technique ◽  
Regression Test ◽  
Convenience Sampling ◽  
The Relationship ◽  
Money Ethic

The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple. Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion

scholarly journals PENGARUH DANA DESA TERHADAP TINGKAT KEMISKINAN DAN KESEJAHTERAAN MASYARAKAT DI KABUPATEN/KOTA PROVINSI BALI

2019 ◽  
pp. 843
Author(s):  
Made Krisna Kalpika Sunu ◽  
Made Suyana Utama
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Human Development ◽  
Human Development Index ◽  
Poverty Rate ◽  
Descriptive Statistics ◽  
Poverty Level ◽  
Analysis Technique ◽  
The Village ◽  
Poverty Levels

The purpose of this study was to analyze the effect of village funds on the level of poverty and the welfare of the community in the regency / city of the Province of Bali. Village fund data was obtained from the Bali Province Community and Village Empowerment Service, while the poverty rate and Human Development Index were obtained from the Central Statistics Agency of Bali Province in 2015-2017. The data analysis technique used in this study is descriptive statistics and path analysis. The results of this study indicate that village funds have a negative and significant effect on poverty levels. This means that the higher the village fund, the lower the poverty rate. Village funds have a positive and significant effect on people's welfare. This means that the higher the village funds, the higher the welfare of the community in the area. The poverty level has a negative and significant effect on people's welfare, meaning that the higher the poverty level, the lower the welfare of the community

scholarly journals The Implementation of Blended Learning with Kelase Platform in the Learning of Assessment and Evaluation Course

2019 ◽  
Vol 14 (17) ◽  
pp. 114
Author(s):  
Dewa Gede Hendra Divayana
Keyword(s):  
Data Analysis ◽  
Blended Learning ◽  
Learning Process ◽  
Sampling Technique ◽  
Location Selection ◽  
Assessment And Evaluation ◽  
Program Testing ◽  
Analysis Technique ◽  
Quantitative Descriptive

This research aimed to know the implementation of blended learning with Kelase platform in the learning process of Assessment and Evaluation course. Determination of subjects in this research used purposive sampling technique, with the number of subjects was involved as many as 40 peoples. Methods of data collection in this research used questionnaires, observations, and documentation. The steps were undertaken in this research include (1) selection and personnel training; (2) location selection, hardware installation, and software installation; (3) programming and program testing; (4) system testing; and (5) system conversion. Data analysis technique in this research was quantitative descriptive. The results were obtained in this research showed the effectiveness level percentage of the implementation of blended learning with Kelase platform that was used to support the learning process of Assessment and Evaluation course was 90.2%, so it was included in the very good category.

scholarly journals Pengaruh Marketing Mix terhadap Keputusan Wisatawan Mancanegara mengunjungi Ekowisata Mangrove di Tahura Ngurah Rai, Denpasar

2019 ◽  
Vol 7 (1) ◽  
pp. 196
Author(s):  
Gusti Ayu Dwi Kurnia ◽  
Gde Indra Bhaskara
Keyword(s):  
Data Analysis ◽  
Performance Analysis ◽  
Data Collection ◽  
Quantitative Method ◽  
Marketing Mix ◽  
Tourist Attraction ◽  
Literature Study ◽  
Tourist Satisfaction ◽  
Data Analysis Technique ◽  
Analysis Technique

Marketing is one of the important strategies in tourism activities. With the marketing, tourists know the tourist attraction that will be visited. Marketing consists of several aspects, such as product, place/distributions, price and promotion (marketing mix). This research was conducted to determine the form of marketing mix at Tahura Ngurah Rai Mangrove Ecotourism and measure how much influence the marketing mix had on the decisions of foreign tourists visiting Tahura Ngurah Rai Ecotourism. The method used in research is quantitative method. Data collection is conducted by questionnaire, observation, and literature study. While the data analysis technique used is the Important Performance Analysis (IPA) technique. The results of study showed that the components of the marketing mix consisting of products, prices, places / distributions, and promotions still did not meet the level of tourists satisfaction, There were still several components that had to be increased such as price and place. Therefore, the manager must focus on to the component that doesn’t meet the level of tourist satisfaction since it can influence the tourist visiting decisions. Keywords : Marketing Mix, Ecotourism, Tahura Ngurah Rai

scholarly journals Data analysis of the FIC detector at the n_TOF facility

2019 ◽  
Vol 14 ◽  
pp. 155
Author(s):  
D. Karadimos ◽  
K. Ioannides ◽  
P. Assimakopoulos ◽  
N. Tsagas ◽  
P. Paulopoulos ◽  
...  
Keyword(s):  
Data Analysis ◽  
Cross Section ◽  
Neutron Beam ◽  
Fission Cross Section ◽  
Digital Converter ◽  
Analog To Digital ◽  
Analysis Technique ◽  
Induced Fission ◽  
Line Analysis

The analysis technique applied to the data from the FIC (Fast Induction Chamber) detector at the n_TOF facility is presented here. The measurements took place at the installation of CERN in Geneva. The detector was placed in front of the neutron beam for the determination of the neutron induced fission cross-section of various isotopes of the Th cycle. For the data acquisition, several fADC (flash Analog to Digital Converter) channels were used. This facilitated the detailed off-line analysis of data since all information was stored in the computer. The analysis of the data aimed at the discrimination of fission events. For this end we had to deal with three main issues: (1) The subtraction of the background, (2) the fitting of the pulses and (3) the automation of the process. The analysis pertaining to these issues will be further elucidated here.

Sign in / Sign up

Export Citation Format

Share Document