scholarly journals PENGARUH IKATAN KEPENTINGAN KEUANGAN, PEMBERIAN JASA LAIN, AUDIT TENURE, PERSAINGAN KANTOR AKUNTAN PUBLIK DAN AUDIT FEE TERHADAP INDEPENDENSI PENAMPILAN AUDITOR

2019 ◽  
Vol 6 (1) ◽  
pp. 17-47
Author(s):  
Tiara Milka Wicita ◽  
Maria Stefani Osesoga
Keyword(s):  
Primary Data ◽  
Survey Method ◽  
Multiple Linear Regressions ◽  
Financial Interest ◽  
Audit Fee ◽  
One Year ◽  
The Impact ◽  
Linear Regressions ◽  
Public Accountant ◽  
Non Audit Services

The purpose of this study was to examine the impact of the financial interest, non-audit services, audit tenure, competition between Public Accountant Firm, and audit fee toward auditor’s independency in appearance. The study was conducted using a survey method to provide the questionnaries to auditors in Public Accountant Firm. The data used in this study was primary data. The population of this study was auditors working at Public Accountant Firm. The sample of this study were auditors working at Public Accountant Firm in Jakarta and Tangerang which provides non-accounting services at least in one year of service and bachelor degree in level of education. There were 185 questionnaries distributed for this research, but only 134 questionnaries returned and 126 questionnaries used in this research using multiple linear regressions. The result of this study were (1) financial interest has no impact toward auditor’s independency in appearance, (2) non-audit services has no impact toward auditor’s independency in appearance,(3) audit tenure has no impact toward auditor’s independency in appearance, (4) competition between Public Accountant Firm has no impact toward auditor’s independency in appearance, (5) audit fee has significant impact toward auditor’s independency in appearance.

scholarly journals Pengaruh Independensi Auditor, Ukuran Kantor Akuntan Publik, dan Professional Judgement Auditor terhadap Kinerja Auditor

2018 ◽  
Vol 27 (2) ◽  
pp. 208-232
Author(s):  
Michelle Kristian
Keyword(s):  
Firm Size ◽  
Significant Influence ◽  
Audit Quality ◽  
Auditor Independence ◽  
Primary Data ◽  
Survey Method ◽  
Cpa Firm ◽  
One Year ◽  
Linear Regressions ◽  
Professional Judgement

The objective of this research was to examine the influence of auditor independence, CPA firm size, and auditor’s professional judgement on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 256 questionnaires distributed for this research, but only 216 questionnaires returned and 127 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Auditor independence has significant influence on quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Auditor’s professional judgement has significant influence on audit quality, (4) Auditor independence, CPA firm size, and auditor’s professional judgement simultaneously have significant influence on auditor performance.  

scholarly journals Etika Auditor sebagai Pemoderasi Fee Audit, Independensi, dan Kompetensi terhadap Kualitas Audit

2021 ◽  
Vol 2 (2) ◽  
pp. 14-28
Author(s):  
Amadea Devota ◽  
Hero Priono
Keyword(s):  
Significant Influence ◽  
Structural Equation ◽  
Audit Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Quality Audit ◽  
Audit Fee ◽  
The Impact ◽  
Public Accountant

The objective of this  research  is to test and analyze the impact of the audit fee, independency, and competency on audit quality with ethics of auditor as moderation variable of Public Accountant Firm in Surabaya. The sample used in the research as many as 10 Public Accountant Firms which are represented by 46 people of auditors and  selected by convenience sampling method. Questionnaires is used as the primary data of this research, distributed  right to the auditors  in the  Public Accountant Firms  in Surabaya City that  are  used  as  research  sample. The  data  analysis  technique  used  Structural Equation Model (SEM) based Partial Least Square Analysis (PLS). The results in this research showed that (1) audit fee had positive and significant influence on audit quality, (2) independency had negative and significant influence on audit quality, (3) competency had positive and significant influence on quality audit, (4) ethics of auditor could moderate the influence on audit fee of quality audit, (5) ethics of auditor couldn’t moderate the influence on independency of quality audit, and (6) ethics of auditor could moderate the influence on competency of quality audit.

The Impact of Demographic Factor on Consumer Buying Behaviour: A Study of Retail Sector in Delhi NCR

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Shamsher Singh ◽  
Ameet Sao
Keyword(s):  
Sampling Method ◽  
Primary Data ◽  
Survey Method ◽  
Retail Sector ◽  
Demographic Shift ◽  
Customer Perception ◽  
Shopping Experience ◽  
Buying Behaviour ◽  
The Impact ◽  
Structured Questionnaire

The retail sector is growing a faster pace in India due to demographic shift in population and growing middle class. It is an opportunity for both organized and unorganized sectors. The purpose of this article is to study the customer perception and shopping experience about organized and unorganized retailing with special reference to Delhi and NCR and find out whether the preferences for organized and unorganized retailing are dependent or independent demographic characteristics of consumers. The study has used the primary data collected from 200 respondents through survey method using structured questionnaire. Convenient sampling method was used during the

scholarly journals The Effect of Using Social Media in the Modern Marketing Communication on the Shaping an External Employer’s Image

Energies ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 4177
Author(s):  
Agnieszka Izabela Baruk ◽  
Grzegorz Wesołowski
Keyword(s):  
World Literature ◽  
Statistical Tests ◽  
Empirical Studies ◽  
Communication Channels ◽  
Primary Data ◽  
Survey Method ◽  
Marketing Communication ◽  
Chi Square ◽  
The Impact

The aim of this article was to determine the significance of modern marketing communication channels used in the process of shaping the external image of an enterprise as an employer. An analysis of the world literature on marketing, management, marketing communication and human resource management was used to prepare the theoretical part. The results of the analysis indicate a cognitive and research gap regarding the use of modern communication channels for building the external image of an enterprise in the role of an employer. In order to reduce the gap, empirical studies were conducted among young Polish potential employees, in which the survey method was used to gather primary data. The collected data were subjected to statistical analysis, during which the following methods and statistical tests were applied: the analysis of average values, exploratory factor analysis, Kruskal–Wallis test (KW), Pearson chi-square independence test and V-Cramer coefficient analysis. The results of the analyses conducted indicate, inter alia, that statistically significant diversity was identified in the case of non-professional media in terms of respondents’ opinions on whether the employer’s image created by modern media is better than the employer’s image created on the basis of classical marketing communication channels. In the case of professional and non-professional media, the age of the respondents was not a differentiating feature. Moreover, neither for professional media nor for non-professional media were statistically significant dependencies identified between respondents’ opinions on the impact of actions undertaken by enterprises on shaping their positive external image as an employer and respondents’ opinions on whether the employer’s image created on the basis of modern marketing communication channels is more beneficial than the employer’s image created on the basis of classical marketing communication channels. The results obtained on the basis of the research have a cognitive and applicability value, characterized by originality. Until now, the importance of using modern marketing communication channels in shaping the employer’s external image has not been analysed. This also applies to enterprises operating on the energy market.

PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA TOMOHON

2021 ◽  
pp. 292-301
Author(s):  
Stevly Tumanduk ◽  
Arie Kawulur ◽  
Aprili Bacilius
Keyword(s):  
Motor Vehicle ◽  
Regression Coefficient ◽  
Primary Data ◽  
Survey Method ◽  
Observation Data ◽  
Simple Regression Analysis ◽  
Variable Influence ◽  
The Impact ◽  
Linearity Test ◽  
Simple Regression

Abstrak Riset ini bermaksud demi mengetahui apakah pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak di Kantor SAMSAT Kota Tomohon. Pada riset ini variabel kepatuhan wajib pajak menjadi variabel dependen. Sampel pada pengkajian ini sebanyak 100 wajib pajak serta diambil memakai rumus Slovin.             Metode yang dipergunakan dalam riset ini ialah metode survei dengan pendekatan kuantitatif. Pada riset ini data primer dikumpulkan dengan cara teknik pengumpulan data observasi, dokumentasi serta angket/kuesioner, adapun teknik analisis data yang digunakan pada pengkajian ini ialah analisis regresi sederhana dengan uji normalitas, uji linieritas, dan uji hipotesis.             Hasil pengkajian ini adanya dampak positif dan signifikan mengenai dampak pengetahuan perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di mana persamaan regresi sederhana dalam riset ini menunjukkan nilai koefisien Regresi X sebesar 0.072 memperlihatkan ternyata setiap penambahan 1% pengaruh pengetahuan perpajakan, maka nilai kepatuhan wajib pajak kendaraan bermotor bertambah sebesar 0.072. Koefisien regresi tersebut bernilai positif, sehingga dapat dikatakan bahwa dampak variabel X terhadap Y ialah positif. Dengan demikian variabel pengaruh pengetahuan perpajakan berdampak signifikan atas kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kota Tomohon.   Kata Kunci : Pengetahuan Perpajakan, Kepatuhan Wajib Pajak   Abstract                This research intends to find out whether the influence of tax knowledge on taxpayer compliance at the Tomohon City SAMSAT Office. In this research, the taxpayer compliance variable becomes the dependent variable. The sample in this study was 100 taxpayers and was taken using the Slovin formula. The method used in this research is a survey method with a quantitative approach. In this research, primary data were collected by means of observation data collection techniques, documentation and questionnaires, while the data analysis techniques used in this study were simple regression analysis with normality test, linearity test, and hypothesis testing. The results of the study are that there is a positive and significant impact on the impact of tax knowledge on motor vehicle taxpayer compliance where the simple regression equation in this research shows the X regression coefficient value of 0.072 showing that all 1% additions affect tax knowledge, then the motor vehicle taxpayer compliance value increases by 0.072. The regression coefficient is positive, so it can be said that the impact of variable X on Y is positive. Thus the variable influence of tax knowledge has a significant impact on motor vehicle taxpayer compliance at the Tomohon City Samsat Office.   Keywords: Tax Knowledge, Taxpayer Compliance

scholarly journals Pengaruh Dukungan Supervisor dan Pemberdayaan Terhadap Organizational Citizenship Behavior

2014 ◽  
Vol 5 (1) ◽  
pp. 158
Author(s):  
Tinjung Desy Nursanti ◽  
Aida Dwi Anissa
Keyword(s):  
Linear Regression ◽  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Primary Data ◽  
Citizenship Behavior ◽  
Survey Method ◽  
Linear Regression Method ◽  
Simple Linear Regression ◽  
Multiple Linear Regression Method ◽  
The Impact

Study aims to determine and obtain a clear picture of supportive supervisor, empowerment, and organizational citizenship behavior; and to determine the impact of supportive supervisor and empowerment towards organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Research used explanatory survey method, while the sample was taken from employees of the company. Research instrument (questionnaires) was used as primary data collection to explain the causal relationship between supportive supervisor and empowerment on organizational citizenship behavior of employees in PT Setia Makmur Cemerlang. Analysis used simple linear regression and multiple linear regression method. Result of this study shows that there is significant influence between supportive supervisor and empowerment towards organizational citizenship behavior.

scholarly journals Pengaruh Kualitas Pelayanan dan Kompetensi Fiskus Terhadap Kepuasan Wajib Pajak

2019 ◽  
Vol 3 (2) ◽  
pp. 155-168
Author(s):  
Sitti Mispa
Keyword(s):  
Secondary Data ◽  
Total Sample ◽  
Analysis Data ◽  
Positive Influence ◽  
Primary Data ◽  
Multiple Linear Regressions ◽  
Price Promotion ◽  
Product Price ◽  
Linear Regressions ◽  
Dominant Influence

The purpose of the research were : 1) to analyze the influence mix marketing consisted product, price, promotion and location toward the satisfaction of customer at PT. Belian Cahya Utama in Makassar and 2) identify the most dominant variable in influencing toward the satisfaction of customer at PT. Belian cahya Utama in Makassar. The populations of the research were 117 customers of Housing Permata Indah Regency and Griya Bandara Permai in Makassar. Total sample were 90 customers. The research used primary data and secondary data. Method of analysis data used descriptive statistic analysis and multiple linear regressions using SPSS program. The result of the research showed that the variable product, price, promotion, and location gave the positive influence significantly toward the satisfaction of the customers at PT. Belian Cahya Utama in Makassar. Further, in partially, the research showed that the variable product, price, and location had the positive influence in satisfaction of customer while the variable of promotion did not. Moreover, the variable of product was the most dominant influence in satisfaction of customers. 

scholarly journals P004: The impact of transfusion guideline on emergency physician transfusion orders

CJEM ◽  
2020 ◽  
Vol 22 (S1) ◽  
pp. S65-S66
Author(s):  
C. Williams ◽  
S. Campbell ◽  
I. Sadek ◽  
C. Cheng ◽  
C. LeBlanc
Keyword(s):  
Nova Scotia ◽  
Single Unit ◽  
Guideline Implementation ◽  
Laboratory Data ◽  
Primary Data ◽  
Blood Component ◽  
Hemodynamic Assessment ◽  
One Year ◽  
Transfusion Guidelines ◽  
The Impact

Introduction: Blood transfusions continue to be a critical intervention in patients presenting to emergency departments (ED). Improved understanding of the adverse events associated with transfusions has led to new research to inform and delineate transfusion guidelines. The Nova Scotia Guideline for Blood Component Utilization in Adults and Pediatrics was implemented in June 2017 to reflect current best practice in transfusion medicine. The guideline includes a lowering of the hemoglobin threshold from 80 g/L to 70 g/L for transfusion initiation, to be used in conjunction with the patient's hemodynamic assessment before and after transfusions. Our study aims to augment understanding of transfusion guideline adherence and ED physician transfusing practices at the Halifax Infirmary Emergency Department in Nova Scotia. Methods: A retrospective chart review was conducted on one third of all ED visits involving red-cell transfusions for one year prior to and one year following the guideline implementation. A total of 350 charts were reviewed. The primary data abstracted for the initial transfusion, and subsequent transfusion if applicable, from each reviewed chart included clinical and laboratory data reflective of the transfusion guideline. Based on these data, the transfusion event was classified one of three ways: indicated based on hemoglobin level, indicated based on patient's symptomatic presentation, or unable to determine if transfusion indicated based on charting. Results: The year before guideline implementation, the total number of transfusions initiated at a hemoglobin of between 71-80 was 31 of 146 total transfusions. This number dropped by 23.6% to 22 of 136 in the year following guideline implementation. The number of single-unit transfusions increased by 28.0% from 47 of 146 in the year prior to 56 of 136 in the year after guideline implementation. The initial indication for transfusion being unable to be determined based on charting provided increased by 120%. The indication for subsequent transfusions being unable to be determined based on charting increased by 1500% (P < 0.05). Conclusion: These data suggest that implementing transfusion guidelines effectively reduced the number of transfusions given in the ED setting and increased the number of single-unit transfusions administered. However, the data also suggest the need for better education around transfusion indications and proper documentation clearly outlining the rationale behind the decision to transfuse.

scholarly journals Mergers and Acquisitions: Does it really Enhance Managerial Commitment? Evidence from Commercial Banks in South East Nigeria

2013 ◽  
Vol 6 (2) ◽  
pp. 776-783
Author(s):  
Onwumere Josaphaet U.J ◽  
Onodugo Vincent A ◽  
O.C Ugbam ◽  
Imo Godwin Ibe ◽  
Oge Monanu
Keyword(s):  
Mergers And Acquisitions ◽  
Commercial Banks ◽  
Banking Sector ◽  
National Development ◽  
Total Sample ◽  
Working Environment ◽  
Primary Data ◽  
Survey Method ◽  
The Impact ◽  
Mergers And Acquisition

Corporate mergers and acquisition has become a highly popular strategy in recent years. Thus, much attention has been focused on its outcomes. It has served as a substitute for innovation, a greater means of diversification. The banking sector is often referred to as an engine growth of the economy. The intermediation role which the sector plays in national development cannot be overemphasized. Thus, given the recent consolidation exercise in the Nigerian banking sector, we explored the impact of mergers and acquisition on managerial commitment in this paper. We adopted the descriptive survey method and primary data were obtained using oral interview and questionnaire. The population of this study comprised all consolidated banks in Nigeria and the total sample size for this study was 384 respondents from commercial banks in South East Nigeria. The Chi-square (X2) non-parametric statistic was used to test the hypotheses. The results revealed that mergers and acquisitions have significant positive effect on managerial role and commitment of managers of commercial banks in Nigerias South East Region. We, therefore, recommend that incentive measures such as improved pay and good working environment should be promoted in commercial banks during mergers and acquisitions as these will further enhance managerial commitment.  

scholarly journals PENGARUH PERSEPSI PEGAWAI MENGENAI OUTSOURCING TERHADAP KEPUASAN KERJA DAN TURNOVER INTENTION

2016 ◽  
Vol 8 (2) ◽  
pp. 115
Author(s):  
Retno Sari Murtiningsih
Keyword(s):  
Job Satisfaction ◽  
Human Resource ◽  
Turnover Intention ◽  
Structural Equation ◽  
Sampling Technique ◽  
Primary Data ◽  
Equation Modeling ◽  
Survey Method ◽  
Increase Productivity ◽  
The Impact

<p>The Background of this research was the trend of companies’ outsourcing human resource (expertise and specialists) to accomplish tasks more cheaply and efficiently to increase productivity. The objective of this research was to find out the impact of employees’ perception of outsourcing human resource on their job satisfaction and turnover intention. To achieve this objective the quantitative research has been done by using explanatory survey method. The design of this research applies quantitative approach. The samples for the study consisted of 115 human resource division employees of three Banks in Jakarta. The primary data in this research was obtained by using closed ended questionnaires. Non probability sampling method with the convenience sampling technique was employed to select the sample. Data analysis used in this research was Structural Equation Modeling (SEM). The result of this research concludes that employees’ positive perception of outsourcing human resource increases their job satisfaction and decreases their turnover intention whereas negative perception of outsourcing human resource decreases job satisfaction and subsequently increases turnover intention. Based on the result of the research, it is important that a company outsource human resource to increase productivity.</p>

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