scholarly journals THE EFFECT OF AUDITOR'S COMPETENCY, PROFESSIONALISM AND EXPERIENCE ON MATERIALITY LEVEL CONSIDERATIONS

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 1-17
Author(s):  
Muhammad Naufal Hilmi ◽  
Novita Novita
Keyword(s):  
Data Analysis ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Positive Effect ◽  
Pls Method

This study aims to prove the existence of a positive effect of competence, professionalism and experience of auditors on consideration of materiality levels. The sample of this research is 100 auditors obtained using purposive sampling technique. This research is a quantitative research with primary data through distributing questionnaires. Methods of data analysis in this study using the Partial Least Square (PLS) method. The results of this study prove that the competence, professionalism and experience of auditors have a positive effect on the consideration of the level of materiality of auditors who work in KAP DKI Jakarta Region.

scholarly journals Faktor-Faktor Yang Memengaruhi Kinerja Usaha Mikro Kecil Dan Menengah Bidang Fashion

2020 ◽  
Vol 2 (2) ◽  
pp. 439
Author(s):  
Jesica Apriani ◽  
Sarwo Edy Handoyo
Keyword(s):  
Data Analysis ◽  
Market Orientation ◽  
Business Performance ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Entrepreneurial Skills ◽  
Entrepreneurial Competencies ◽  
Positive Effect

The purpose of this research is to determine the effect of entrepreneurial skills, market orientation, networking and entrepreneurial competence as mediating variables that affect the business performance of micro, small and medium-sized   entreprises (SMEs)  in the fashion sector at Tanah Abang Market. The samples used in this research were 100 respondents of micro, small and medium-sized   entreprises owners at Tanah Abang Market by purposive sampling technique. This research used data analysis with the Partial Least Square (PLS) approach in the form of the Smart-PLS application version 3.0. The results of this research indicate that entrepreneurial skills, market orientation, and networks have a significant effect on performance which are mediated by entrepreneurial competencies and entrepreneurial competencies have a positive effect on performance. Penelitian ini bertujuan untuk mengetahui pengaruh keterampilan kewirausahaan, orientasi pasar, jaringan dan kompetensi kewirausahaan sebagai variabel mediasi yang mempengaruhi kinerja usaha mikro kecil dan menengah pada bidang fashion di Pasar Tanah Abang. Sampel yang digunakan dalam penelitian ini sebanyak 100 responden pemilik usaha mikro kecil dan menengah di Pasar Tanah Abang dengan teknik purposive sampling. Penelitian ini menggunakan analisis data dengan pendekatan Partial Least Square (PLS) berupa aplikasi Smart-PLS versi 3.0. Hasil penelitian ini menunjukkan keteampilan kewirausahaan, orientasi pasar, dan jaringan memiliki pengaruh secara signifikan terhadap kinerja yang dimediasi oleh kompetensi kewirausahaan dan kompetensi kewirausahaan memiliki pengaruh positif terhadap kinerja.

scholarly journals E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi

2020 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
I Nyoman Darmayasa ◽  
Bagus Putra Wibawa ◽  
Ketut Nurhayanti
Keyword(s):  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Purposive Sampling ◽  
Partial Least Square Method

AbstractThis research aims to analyze the effect of e-filling application and tax volunteer’s role to individual taxpayer’s compliance. In addition, this research also analyzes the effect of tax volunteer’s role as moderating variable on e-filling application to individual taxpayer’s compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers’ in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayer’s compliance. While there is no significant effect from the moderation of tax volunteer’s role in e-filling application to individual taxpayer’s compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteerAbstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi

scholarly journals Pengaruh Citra Destinasi dan Electronic Word of Mouth Terhadap Minat Berkunjung Pada Wisata Pantai Tambakrejo Blitar

2022 ◽  
Vol 6 (1) ◽  
Author(s):  
Umma Latifa Nur Aziza ◽  
Sugeng Purwanto
Keyword(s):  
Word Of Mouth ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Destination Image ◽  
Primary Data ◽  
Electronic Word Of Mouth ◽  
Significant Positive Effect ◽  
Beach Tourism ◽  
Positive Effect

Purpose of this research was to determine the effect of Destination Image and Electronic Word of Mouth on Tourist Visiting Interests on Tambakrejo Beach tourism in Blitar. This research used a quantitative approach. Nonprobability sampling method with purposive sampling technique was used for sampling with research samples obtained as many as 90 respondents. Types primary data is used in this research. Data processing is done by using Partial Least Square (PLS) analysis technique. Results of research showed that: 1) Destination Image had a significant positive effect on Tourist Visiting Interests at Tambakrejo Beach Blitar. 2) Electronik Word of Mouth has a significant positive effect on Turist Visiting Interests at Tambakrejo Beach Blitar.

scholarly journals INTERPRETASI KEPERCAYAAN DEBITUR KKM CENTRAL SANTOSA FINANCE CABANG SURABAYA

BISMA ◽  
2019 ◽  
Vol 13 (2) ◽  
pp. 78
Author(s):  
Wilma Cordelia Izaak ◽  
Hesty Prima Rini
Keyword(s):  
Consumer Satisfaction ◽  
Perceived Value ◽  
Sampling Technique ◽  
Perceived Quality ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Customer Trust ◽  
Positive Effect ◽  
Pls Method

The purpose of this study is to analyze and interpret the effect of perceived quality and perceived value on consumer satisfaction and loyalty. The research sample was taken using a purposive sampling technique with the sample consisting of 67 debtors of motorbike ownership credit at the Central Santosa Finance Surabaya. The research data were analyzed using Partial Least Square (PLS) method. The results showed that perceived quality had a significant positive effect on loyalty through satisfaction, and perceived value had a significant positive effect on loyalty, both directly and indirectly through satisfaction. However, perceived quality did not have a direct effect on loyalty. These results implied that the company should continuously improve its service quality to maintain customer trust, satisfaction, and loyalty. Keywords: loyalty, perceived quality, perceived value, satisfaction.  

scholarly journals The Effect of Compensation and Supervisor Support Mediated by Job Satisfaction on Employee Retention (Case Study at PT Pradu)

2021 ◽  
Vol 19 (1) ◽  
pp. 147
Author(s):  
Hery Winoto Tj ◽  
Melitina Tecualu ◽  
Shierli Wijaya
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Employee Retention ◽  
Sampling Technique ◽  
Supervisor Support ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
P Value

The purpose of this study is to analyze whether the compensation and supervisor support variables mediated by job satisfaction affect employee retention at PT Pradu. The population in this study were 55 employees of the non-academic division. The sampling technique used in this study was total sampling, namely the sampling technique where the number was the same as the population. The type of data used in this study uses primary data which is done by distributing questionnaires directly to Pradu employees. The research data analysis technique used structural equation modeling (SEM) with the Smart PLS (Partial Least Square) version 3.2.7 program. The results of data analysis found that the R-square of the compensation and supervisor support variables in explaining the job satisfaction variable was 0.701 or about 70% and 30% was explained by other factors outside of this study. While the compensation variable, supervisor support, and job satisfaction in explaining the employee retention variable amounted to 0.325 or about 32.5% and 67.5% was explained by other factors outside of this study. A total of 5 hypotheses were accepted and 2 hypotheses were rejected after testing with the limit of t-statistics> t-table 1.96 and P-Value ​

scholarly journals KEWIRAUSAHAAN, INOVASI TEKNOLOGI, DAN KEUNGGULAN BERSAING PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) MAKANAN DI KECAMATAN CIBINONG

2020 ◽  
Vol 5 (2) ◽  
pp. 85-96
Author(s):  
Luhung Bagas Prayogo ◽  
Suharyati Suharyati ◽  
M.B Nani Ariani
Keyword(s):  
Competitive Advantage ◽  
Technological Innovation ◽  
Significant Influence ◽  
Quantitative Research ◽  
Sampling Method ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Analysis Technique

This research is a quantitative research that aims to determine the effect of entrepreneurship and technological innovation on the competitive advantage of food MSMEs in Cibinong Subdistrict. The population used for this research is the businessmen MSMEs food entreprises at Cibinong Subdistrict. The number of sample which is taken was 50 respondents. The sampling technique for this research is purposive sampling method. The analysis technique used is Partial Least Square with 5% significance. The results of the testing are obtained (1) there is a significant effect of entrepreneurship on competitive advantage, (2) there is a significant influence of technological innovation on competitive advantage

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK HOTEL, PAJAK RESTORAN DAN PAJAK HIBURAN DI KOTA JAYAPURA

2021 ◽  
Vol 3 (1) ◽  
pp. 29-40
Author(s):  
Dein S Marandof ◽  
Anthonius H. C. Wijaya ◽  
Cornelia D. Matani
Keyword(s):  
Data Analysis ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Analysis Method ◽  
Data Analysis Method ◽  
Sample Technique ◽  
Convenience Sampling ◽  
Pls Method

This study aims to analyze the factors that affect the compliance of taxpayers paying hotel tax,restaurant tax, and entertainment tax in Jayapura City. This study uses primary data obtained by disseminating questionnaires online due to the COVID-19outbreak in Indonesia and globally to 100 respondents. The data analysis method used is bystructure equation model (SEM) approach with Partial Least Square (PLS) method. The samplingmethod used is Convenience Sampling which is a sample technique based on the availability ofelements and the ease of obtaining them. Samples are taken or selected because they are in the rightplace and time. The result of this study is awareness of paying taxes, knowledge and understanding of taxation, taxperception affects taxpayer compliance.

scholarly journals Pengaruh Store Image dan Hedonic Motives terhadap Impulse Buying Konsumen Buah

2021 ◽  
Vol 5 (4) ◽  
pp. 1217-1226
Author(s):  
Wellynda Kusumawati ◽  
◽  
Bambang Ariadi ◽  
Ary Bakhtiar
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Equation Modeling ◽  
Store Image ◽  
Impulse Buying ◽  
Purposive Sampling

Impulse buying has several factors that effect, among others, store image and hedonic motives. This research aims to determine the effect of store image on impulse buying fruit consumers and know the effect of hedonic motives on impulse buying fruit consumers. Location determination using purposive sampling method. The type and source of data used are primary data. Data collection methods in this study used questionnaires and interviews. The sampling method uses a purposive sampling technique, with a total sample of 65 respondents. Variable measurement using a likert scale. Data analysis method used Structural Equation Modeling - Partial Least Square (SEM - PLS), using SmartPLS software. The results showed that there was a significant effect of store image on impulse buying fruit products. Consumer interest in a good store image makes consumers feel happy shopping and makes consumers have a good impression on a store, thus making consumers make impulse buying. showed that there was a significant influence of hedonic motives on impulse buying fruit products. The existence of internal factors that exist in consumers, especially the nature of hedonic motives can shape the perception of consumers doing impulse buying. The recommendation of this research is to develop the influence of impulse buying consumers from other factors.

scholarly journals Pengaruh Karakteristik Kewirausahaan, Motivasi, dan Kepemimpinan Transformasional terhadap Keberhasilan Usaha UKM Makanan

2020 ◽  
Vol 2 (4) ◽  
pp. 952
Author(s):  
Jefferey Jefferey ◽  
Sarwo Edy Handoyo
Keyword(s):  
Transformational Leadership ◽  
Data Analysis ◽  
Sampling Method ◽  
Sampling Technique ◽  
Positive Influence ◽  
Business Owners ◽  
Partial Least Square ◽  
Least Square ◽  
Probability Sampling ◽  
Purposive Sampling

This study was conducted with the aim to determine the effect of entrepreneurial characteristics, motivation, and transformational leadership on food culinary SMEs in West Jakarta. The sample used in this study was 50 respondents of food culinary SME business owners in West Jakarta was a non-probability sampling method with a purposive sampling technique. This study uses data analysis using Partial Least Square (PLS) which uses the Smart-PLS application version 3.0. The results of this study show the characteristics of entrepreneurship, motivation, and transformational leadership have a positive influence on the success of food culinary SMEs in West Jakarta. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh karakteristik kewirausahaan, motivasi, dan kepemimpinan transformasional pada UKM kuliner makanan di Jakarta Barat.Sampel yang digunakan dalam penelitian ini adalah 50 responden pemilik usaha kuliner kuliner di Jakarta Barat yaitu metode non-probability sampling dengan teknik purposive sampling.Penelitian ini menggunakan analisis data menggunakan Partial Least Square (PLS) yang menggunakan aplikasi Smart-PLS versi 3.0.Hasil penelitian ini menunjukkan karakteristik kewirausahaan, motivasi, dan kepemimpinan transformasional memiliki pengaruh positif terhadap keberhasilan UKM kuliner makanan di Jakarta Barat. 

scholarly journals Pengaruh Personality Traits Dan Ethical Leadership Terhadap Job Satisfaction Pegawai BCA Kalimalang

2021 ◽  
Vol 3 (1) ◽  
pp. 137
Author(s):  
Jimmy Lukito ◽  
Edalmen Edalmen
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Personality Traits ◽  
Central Asia ◽  
Ethical Leadership ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Purposive Sampling ◽  
Positive Effect

This study was conducted with the aim of finding out whether there is an effect of personality traits and ethical leadership on job satisfaction among employees of PT Bank Central Asia’s Kalimalang branch, East Jakarta. The subjects of this study were 50 employees of PT Bank Central Asia’s Kalimalang branch. The sampling method is done by purposive sampling method. This study uses data analysis with the Partial Least Square (PLS) approach in the form of the Smart-PLS application version 3.0. The findings show that personality traits significantly and positively affect job satisfaction. Also, there is a significant and positive effect of ethical leadership on job satisfaction.Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh personality traits dan ethical leadership terhadap job satisfaction pada pegawai PT Bank Central Asia cabang Kalimalang, Jakarta Timur. Subyek penelitian ini adalah 50 pegawai PT Bank Central Asia cabang Kalimalang, Jakarta Timur. Metode pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian ini menggunakan analisis data dengan pendekatan Partial Least Square (PLS) berupa aplikasi SmartPLS versi 3.0. Temuan menunjukkan bahwa terdapat pengaruh yang positif dan signifikan dari personality traits terhadap job satisfaction. Selain itu, ethical leadership juga turut mempengaruhi secara positif dan signifikan terhadap job satisfaction.

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