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Pengaruh Ekspektansi Kinerja, Ekspektansi Usaha, Faktor Sosial Serta Kondisi yang Memfasilitasi Terhadap Penggunaan SIA Perbankan di Surabaya
Get PDFThis study aims to determine the influence of performance expectance, business expectance, social factors and facilitating conditions on the use of SIA. The sampling technique used purposive sampling of 103 samples. The research instrument used a questionnaire with five likert scales to measure respondents' opinions. The object used in this study is banking in the city of Surabaya. The analysis technique uses Structural Equation Modelling-Partial Least Square (SEM-PLS). The results showed that the expectancy of performance and conditions that facilitate the impact on the use of SIA. Meanwhile, effort expectancy and social influence do not affect the use of SIA.
Keywords: Performance expectancy, Effort expectancy, Sosial Influence, Facilitating conditions, Accounting Information System (AIS)
Pengaruh Independensi, Kompetensi, Etika Auditor, dan Skeptisisme Profesional terhadap Kualitas Audit
Get PDFAudit quality is a systematic audit implementation to evaluate a financial report that is carried out in accordance with auditing standards and quality control standards, so as to be able to disclose and report any violations committed by clients. This study aims to analyze the effect of independence, competence, auditor ethics, and professional skepticism on audit quality.
The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population taken in this study is the auditor who works at the Public Accounting Firm (KAP) in Surabaya. This study used a purposive sampling method with research sample criteria using auditors who work at a Public Accounting Firm (KAP) in Surabaya who are registered in the IAPI 2022 directory. The data in this study were processed using Partial Least Square Structural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software.
The results of this study state that independence does not affect audit quality, competence influences audit quality. auditor ethics has an effect on audit quality, and professional skepticism has no effect on audit quality.
Keywords: Audit Quality, Independence, Competence, Auditor Ethics, and Professional Skepticis
Pengaruh Standar Operasional Prosedur, Efektivitas Sistem Informasi Akuntansi, Ketaatan Aturan Akuntansi dan Kesesuaian Kompensasi Terhadap Kecurangan Akuntansi
Get PDFAccounting fraud is the intentional misstatement or omission of amounts or disclosures in financial statements to deceive users of financial statements. This study aims to examine and analyze the variables of Standard Operating Procedures (SOP), the effectiveness of the Accounting Information System (AIS), the obedience to accounting rules and the suitability of compensation to accounting fraud.
The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study were employees of the accounting and finance department at the Regional Work Unit (SKPD) of Bangkalan Regency. Sampling in this study using the method purposive sampling. The data in this study were processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software.
The results of this study state that Standard Operating Procedures (SOP) have a negative effect on accounting fraud. The effectiveness of the Accounting Information System (AIS) has a negative effect on accounting fraud. The obedience to accounting rules has a negative effect on accounting fraud. Suitability compensation has a negative effect on accounting fraud.
Keywords : Standard Operating Procedures, Accounting Information System, obedience to accounting rules, suitability compensation, accounting fraud
Pengaruh Motivasi, Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Milenial Di Wilayah Surabaya
Get PDFThis study aims to examine the effect of Motivation, Compensation and Work Environment on the Performance of Millennial Employees in the Surabaya Region. The sample
consists of 100 respondents and has the characteristics of a vulnerable age of 25-40 years and has at least one year of working experience. This sample collection technique uses Pursosive Sampling. Analysis using Structural Equating Modeling (SEM) on Partial Least Square (PLS) and data collection using a hardcopy questionnaire. The results of this study indicate that motivation has no positive and significant effect on employee performance, compensation has a positive and significant effect on employee performance, work environment has no positive and significant effect on employee performance
Pengaruh Rasio Keuangan terhadap Pertumbuhan Laba pada Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021
Get PDFThe purpose of this study was to determine the effect of the Capital Adequacy Ratio, Non-Performing Loans, Loan Deposit Ratio, Operating Costs Operating Income on Profit Growth. Based on the purposive sampling method, the sample obtained from this research is data from 123 banking companies listed on the Indonesia Stock Exchange for 2019-2021. Research data was obtained from financial reports for the 2019-2021 period. Multiple linear regression analysis was used for the analytical method. The results showed that the Capital Adequacy Ratio, Non-Performing Loans, Operating Costs Operating Income affected profit growth, while the Loan Deposit Ratio did not affect profit growth
Pengaruh Komitmen Organisasi Terhadap Kinerja Karyawan Melalui Kepuasan Kerja Pada Pt Trustlog Total Solusindo Di Surabaya
Get PDFBusiness competition in the current era of globalization can be said to be growing rapidly. Many companies are competing to be able to win the existing business competition. Especially business competition in container transportation services which is a routine business managed by PT Trustlog Total Solusindo located in Surabaya. The role of human resources is the most important thing in the progress of a management, implementation or process of running a business to achieve the targets and goals of the company. The purpose of this study was to determine the effect of organizational commitment on employee performance through job satisfaction at PT. Total Solusindo Trustlog in the city of Surabaya. The research instrument used a questionnaire. Samples were taken as many as 40 employees of PT Trustlog Total Solusindo in the city of Surabaya. Data analysis and processing using SPSS. The results of this study indicate that organizational commitment has a direct effect on employee performance, organizational commitment has a direct effect on job satisfaction, job satisfaction has a direct effect on employee performance, and job satisfaction is not an intervening variable
Analisis Hubungan Antara Inovasi Produk, Inovasi Promosi, Keterlibatan Konsumen, dan Penggunaan Secara Terus Menerus Pada Media Sosial TikTok Shop
Get PDFProduct Inoovation, Promotion Innovation, and Continue to use are indispensable to maintain Consumer Engagement. This study aims to determine the effect of Product Innovation on Consumer Engagement, Promotion Innovation on Consumer Engagement, and Consumer Engagement on Continue to use. This type of research when viewed from the analysis method, it can be said that this research requires a survei. The location of study is in the city of Surabaya. The population of this study were respondents of TikTok Shop social media users. The sample used in this study was 106 respondents tajken using the puposive sampling method and data collection through questinnaires which were then processed using WrapPLS 7.0. The result showed that Product Innovation has a significant effect on Consumer Engagement, Promotion Innovation has a significant effect on Consumer Engagement, and Consumer Engagement has a significant effect on Continue to Us
Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Karyawan Hotel Prime Royal Surabaya
Get PDFThis study aims to examine the effect of Compensation and Work Discipline on Employee Performance at Hotel Prime Royal Surabaya employees. This study used a quantitative method with data collection techniques using questionnaires. The sample for this study was 72 employees of the Prime Royal Hotel Surabaya using the purposive sampling method. The data analysis technique used is multiple linear regression using a statistical program. Findings: this study concludes that compensation has an effect on employee performance, while work discipline has no effect on employee performance. While the simultaneous test results obtained that compensation and work discipline affect employee performance at Hotel Prime Royal Surabaya employees. The variable with the most dominant influence is Compensation. Compensation has a positive and significant effect on Employee Performance at Hotel Prime Royal Surabaya. Work Discipline has a positive and insignificant effect on Employee Performance at Hotel Prime Royal Surabaya.
Keywords : Compensation, Work Discipline, Employee Performanc
Analisis Tingkat Pendidikan, Masa Memimpin Perusahaan, Skala Usaha dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada UKM Di Sidoarjo
Get PDFThis study aims to analyze and determine the factors that influence the use of accounting information. The factors used in this study are the level of education, length of time leading the company, business scale and accounting training. The research method used is quantitative research method with primary data obtained from questionnaire data measured using an interval scale. The population in this study were UKM domiciled in Sidoarjo. The sampling technique used was purposive sampling using the survey method, so that 60 samples were obtained. This researcher's data was collected using a questionnaire which will then be analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 7.0 software. The results of this study state that the period of leading and business scale have a positive effect on the use of accounting information on UKM in Sidoarjo, while the level of education and accounting training has no positive effect on the use of accounting information on UKM in Sidoarjo.
KeyWords: Analysis Of The Level Of Education, Period Of Leading The Company, Business Scale, Accounting Training, Accounting Informatio
Pengaruh Kepercayaan, Keamanan, dan Promosi Media Sosial terhadap Keputusan Pembelian Masyarakat pada Shopee
Get PDFThe rapidly developing digital era has changed people's views in all things, including online shopping. This study aims to determine the effect of Trust, Security, and Social Media Promotion on purchasing decisions at Shopee. The method used in this research is quantitative. Data collection was carried out online via google form by obtaining 95 respondents, then the data analysis was obtained using SEM (Structural Equation Model) analysis with SmartPLS version 3.0 software. This study found that trust does not significantly influence purchasing decisions. Security has no significant effect on purchasing decisions. Social media promotions have a significant effect on purchasing decisions