scholarly journals PENGARUH SELF EFFICACY TERHADAP AUDIT JUDGEMENT DENGAN SENIORITAS AUDITOR SEBAGAI PEMODERASI ( Studi Kasus pada Inspektorat Kota Bogor dan Depok )

2019 ◽  
Vol 3 (2) ◽  
pp. 115
Author(s):  
Yunita Kurnia Shanti

This research aimed was to examine the impact of self efficacy on audit judgement with auditor senior as moderate variable at inspectorat of bogor city and depok city. This research is done to prove the influence of these variable on audit judgement. This population is goverment internal auditor at inspectorat of bogor city and depok cityS in west java. Samples were taken by convenience sampling pursuant to amenity acces and availability of respondent. Amount of sample is 41 respondent can be to test. Statistical data analysis method used is simple linear regression and multiple regression analysis. The hypotesis of this research is divided into two, self efficacy of audit judgement, and self efficacy on audit judgement with auditor senios as moderate variable. The result of this research shows that self efficacy have significant influenced on audit judgement. It means more auditors is confident in capability they have, will be better the audit judgement. Self efficacy have no significant influenced on audit judgement with senior auditor as moderate variable.  Its show that audit judgement must be supported by self confident but not only carried out by the senior auditor but all auditors in the audit assignment.

2019 ◽  
Vol 12 (2) ◽  
pp. 156-169
Author(s):  
Wiwit Kartikasari ◽  
Diana Dewi

Problems in this research is the workload given by PT. An-Nur Kanggraksan Cirebon to many employees that burdensome employees so that the work is completed with extra time (overtime), while the workplace environment is felt by employees is still less comfortable resulting in decreased even though not significantly reduced employee performance. This study aims: 1) To describe data about the effect of workload on employee performance PT. An-Nur Kanggraksan Cirebon. 2) To describe data about the influence of work environment on employee performance PT. An-Nur Kanggraksan Cirebon. 3) To describe data about the influence of workload and work environment simultaneously on the performance of employees of PT. An-Nur Kanggraksan Cirebon. The data collecting of this research is done through questionnaire to 50 employees as the research sample. While the data processing using statistical data analysis using multiple linier regression analysis method. The conclusions of this study are: 1) Work load affect the performance of employees at PT. An-Nur Kanggraksan Cirebon based on the results of data analysis is known to prove at the level of significance of ? = 0.05 (5%) ie with a tcount of 2.239> ttable of 1.998 meaning significant. Thus if the workload is increasing then the performance of employees participate in the increase. 2) Work environment affect on employee performance at PT. An-Nur Kanggraksan Cirebon based on the results of data analysis is known to prove at the level of significance of ? = 0.05 (5%) ie with a t count of 2.184> ttable of 1.998 meaning significant. Thus the improved and conducive work environment hence increasing the performance of employees. 3) Meanwhile, workload and work environment are proven jointly affect the performance of employees at PT. An-Nur Kanggraksan Cirebon based on the results of data analysis known this result proved to be believed at the level of significance of ? = 0.05 (5%) with the value of Fhitung 6.187> Ftable of 3.14 means significant. If the workload and work environment are synergized in improving employee performance then the result obtained is the influence of workload and work environment on employee performance is quite meaningful.   Key words : workload, work environment and employee performance.


Author(s):  
Andrzej Pawlik

Urgency of the research. One of the most essential sources of supporting regional and local development is the banking system. Target setting. The study presented describes cooperative banking, represented by Bank Polskiej Spółdzielczości S.A. and Bank Spółdzielczy w Kielcach. The use of the statistical data analysis method allowed to demonstrate the strong position of cooperative banking in the market, fostering regional and local development. Actual scientific researches and issues analysis. The foundations for the modern cooperative banking sector were laid by cooperative financial organisations functioning more than 150 years ago [Pawlik, 2017, s. 152]. Its history is connected with difficulties faced in the period of partitions, work at the foundations after the end of World War I and Poland’s regaining its national independence. Uninvestigated parts of general matters defining. At present, cooperative banking functions as a result of the adoption by the Sejm of the Republic of Poland on 7 December 2000 of the act on the functioning of cooperative banks, their associations and associating banks, which ensured new legal conditions for the functioning of the sector2. The research objective. The article formulates the hypothesis that nowadays activities of cooperative banks will contribute to regional and local development. The statement of basic materials. One of the most essential sources of supporting regional and local development is the banking system. This system can guarantee the stabilisation of the local financial system. By supporting the development of regional and local entrepreneurship through loans, investment activities of the banks and financial and investment consulting, it will determine the identity of the region concerned. Conclusions. The use of the statistical data analysis method allowed to demonstrate the strong position of cooperative banking in the market, fostering regional and local development.


2018 ◽  
Vol 10 (0) ◽  
pp. 1-11
Author(s):  
Eglė Vaitkė ◽  
Raimonda Martinkutė-Kaulienė

Securities market is an important part of financial market, which secure distribution and redistribution of financial recources between economic entities. The scientific literature indicates that there is mutual relation between development of the securities market and country’s economic development, i. e. when country’s economic indicators improve, then development of the securities market is more active, and conversely. Development of the securities market is exposed by a lot of indicators, including investors’ expectations. This article analyses the influence of investors’ expectations to the development of the Lithuania securities market. For the research used statistical data analysis and correlation regression analysis, which results demonstrate strong correlation between investor’s expectations and development of the Lithuania securities market. Santrauka Vertybinių popierių rinka – svarbi finansų rinkos dalis, užtikrinanti finansinių išteklių paskirstymą ir perskirstymą tarp ekonominių subjektų. Mokslinėje literatūroje nurodoma, kad tarp vertybinių popierių rinkos plėtros ir šalies ekonominio vystymosi susiformavo abipusis ryšys, t. y. gerėjant šalies ekonominiams rodikliams, aktyvėja ir vertybinių popierių rinka, ir atvirkščiai. Vertybinių popierių rinkos aktyvumą ir plėtrą lemia daugelis veiksnių, tarp jų ir investuotojų lūkesčiai. Šiame straipsnyje tiriamas investuotojų lūkesčių poveikis Lietuvos vertybinių popierių rinkos plėtrai. Analizei naudojami 2005–2017 m. duomenys, atspindintys investuotojų lūkesčius (ekonominių sentimentų rodiklis, Lietuvos investuotojų pasitikėjimo indeksas) ir Lietuvos vertybinių popierių rinkos plėtrą (OMX Vilnius indeksas, vertybinių popierių rinkos plėtros rodiklis). Tyrimui atlikti taikoma statistinė duomenų analizė ir koreliacinė regresinė analizė.


2020 ◽  
Vol 18 (2) ◽  
pp. 1-14
Author(s):  
Deni Setiawan ◽  
Khalida Ulfa ◽  
Titin Purwaningsih

Special autonomy as one of the strategies in overcoming social welfare issues is one of them in Aceh Province. The implementation of regional autonomy after the reforms marked by the issuance of Law Number 33 of 2004 concerning the financial balance between the central government to the regions. The hope is to make the regions more autonomous or independent in government, and a more equal financial structure and the right to manage financial resources that are more transparent. This research focuses on the impact of the implementation of special autonomy in Aceh Province, limited from 2015 to 2019 in poverty alleviation efforts. This study uses a qualitative method with a descriptive approach to literature study and statistical data analysis. Data analysis techniques in this study were using statistical data analysis obtained from BPS. The results showed that special autonomy as an effort to reduce poverty in Aceh has a very good contribution because it has reduced poverty in Aceh from 819 thousand in March 2019 to 810 thousand people in September 2019. And the use of the special autonomy fund was channeled through programs made by the Aceh government in the fields of Education, Health, and the economy.


2015 ◽  
Vol 1 (1) ◽  
pp. 89-97
Author(s):  
Dewi Yuliyanti

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh kompetensi sumber daya manusia untuk layanan kualitas dokumen impor di PT Sarana Logistik Umum Jakarta. Judul penelitian ini diangkat berdasarkan pengalaman yang menunjukkan penurunan jumlah pengguna layanan selama lima tahun terakhir. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan uji statistik regresi linier sederhana. Berdasarkan hasil penelitian, data yang diperoleh persamaan regresi sebagai berikut: Y = 23,6 + 0,405X. Berdasarkan analisis data statistik, indikator penelitian ini adalah valid dan variabel yang dapat diandalkan. Hasil penelitian menunjukkan bahwa hipotesis "r hitung" adalah lebih besar dari r tabel (0,651> 0,266) dengan tingkat signifikansi 6,095, sehingga hipotesis ini diterima dan ada pengaruh positif dan signifikan antara kompetensi sumber daya manusia terhadap kualitas pelayanan impor dokumen di PT Sarana Umum Logistik. Kata Kunci :  Kompetensi, Sumber Daya Manusia, Kualitas Layanan.This study aims to determine whether there is an influence of human resource competence to quality services of import documents in PT Sarana Public Logistics Jakarta. The title of this research was appointed based on experiences that showed a decrease in the number of service users over the last five years. This research is a quantitative study using statistical testing of simple linear regression. Based on the results of the study, the data obtained the following regression equation: Y = 23.6 + 0,405X. Based on statistical data analysis, the indicators of this study are valid and variables are reliable. The results showed that the hypothesis “r hitung” was greater than r table (0.651> 0.266) with  a significance level of 6.095, so that this hypothesis was accepted and there is a positive and significant effect between human resource competence towards service quality of import documents in PT Sarana Public Logistics. Keywords  :  Competence, Human Resources, Quality Services.


2016 ◽  
Vol 10 (1) ◽  
pp. 115-124
Author(s):  
Nur Hasan

The purpose of this study is to determine the correlation of behavior approach toward self-efficacy. Subjects of this study totaled 35 students. Data collected by behavior approach scale (operant conditioning) and self-efficacy scale. Analisis that used in this research is the statistical data analysis by the number of data pairs of product moment correlation. Based on the analysis turned out the value of r xy = 0.394. This number is greater than the significance level of 5% = 0.334 to N = 35. It means significant that the null hypothesis reads "there is no correlation between behavior approach toward self-efficacy of students" (rejected). So there is correlation between behavior approach (operant conditioning) toward self efficacy of students.


Author(s):  
Winna Roswinna ◽  
Feby Febrian ◽  
Granit Agustina ◽  
Maria Lusiana Yulianti ◽  
Anne Lasminingrat

In this study there are two variables, namely variable X (NPL) and Y variable (CR). This research was conducted to determine the effect of NPL on CR Bank BPR Kertaraharja. The method used in this research is descriptive analysis method to identify how the influence of NPL and how big CR is at Kertaraharja Rural Bank. While the verification of the analysis to identify the problem is how much influence the NPL has on the CR of BPR Kertraharja bank. This research was conducted at the BPR Kertaraharja Bank office. This research was conducted using a sample based on Purpose Sampling. The hypothesis of this study is that NPL has an effect on CR at the BPR Kertaraharja Bank. To measure the effect of these variables using Simple Linear Regression with the help of the application software system SPSS 21.0. Based on the results of data analysis using statistical methods, it was concluded that there was a significant influence between NPLs on CR banks, this was based on regression analysis with the equation Y = 24,985 - 1,312X. In correlation there is a fairly strong relationship between NPL and bank CR with a value of 0.680. Then the coefficient of determination (KD) is obtained that the NPL affects the CR with a value of 46.3%. Test the hypothesis of this study in which the t count of 4,147 is greater than the t table value of 2012. Then H1 is accepted and H0 is rejected, which means that NPL has a strong influence on bank CR.


2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Nina Widyana ◽  
Munardi Munardi

This study aims to analyze the effect of Zakat on Community Welfare in Muara Dua Subdistrict, Lhokseumawe City. This study uses primary data. The sample in this study is 28 respondents who are selected using Census sampling technique. The data analysis method used is a simple linear regression analysis and classical assumption tests. The results of the study partially show that Zakat has a positive and significant effect on the community welfare in Muara Dua Subdistrict, Lhokseumawe City.


2018 ◽  
Vol 4 (1) ◽  
pp. 23-29
Author(s):  
KARTIKA SARI LUBIS

This study aims to determine the impact of service quality on customer satisfaction in UPT. The Environmental Health office and Laboratory Riau Province. Respondents in this study were patient in Laboratory of Dinas Kesehatan Provinsi Riau of 96 people. Based on the results of hypothesis testing using simple linear regression analysis method and processed by using SPSS program version 16.0, the results obtained that In the coefficient of determination (R²), obtained value R = 0.585 this means the influence of independent variables (Service Quality) to the dependent variable (Customer Satisfaction) is 58.5%. While the remaining 41.5% is influenced by other variables that are not included in this regression model.Keywords: Service Quality, Customer Satisfaction


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