8 research outputs found
The Effect of Profession Ethics, Independence, and Audit Expertise on Auditor Performance
No full textPurpose: The goal of this research is to explore and assess the effect of specialized ethics, independence, and audit experience on audited performance.
Theoretical framework: Authorities and constraints, religious views, corporate ethics standards for specialized fields such as public accounting firms, and regulations of behavior in the workplace companies are all examples of predefined moral principles or ideals Arens et al. (2014). Professional ethics describes a professional work as doing associated activity governed by norms established by a group or corporation for everyone involved to abide (Yuwono, 2011). Each occupation that provides social assistance requires a set of norms of conduct that regulate how professionals behave (Agoes, 2011).
Design/Methodology/Approach: Research period used is the year 2017-2020. Explanatory research using quantitative research techniques is this sort of study. The population and sample size of a study at the Central Sulawesi Province Financial and Development Supervisory Agency (BPKP) to attain specified research objectives.Multiple linear regression analysis is used to study and evaluate the data using the Normality Test, multicollinearity, and heteroscedasticity outcomes.
Findings: The study's findings can be utilized as a source of knowledge and as a foundation for developing regulations about auditor performance.
Research, practical & social implication: The more the audit competence, the better the outcome. It is recommended that BPKP auditors for Central Sulawesi Province think and act independently on the job, have a sense of responsibility if the examination results require advancement and adjustment, and implement adheres to the fact eradicate noteworthy issues or important outcomes from the summary (or notes on the audit results) consequently that the audit task is completely impartial and may deliver an outstanding and accurate audit.
Originality/Value: Professional ethics, independence, and audit knowledge all have a substantial and favorable influence on BPKP Auditor Performance in Central Sulawesi Province at the same time. The higher the level of ethics professionalism, independence, and audit knowledge, the higher the generated performance
The Effect of Profession Ethics, Independence, and Audit Expertise on Auditor Performance
No full textPurpose: The goal of this research is to explore and assess the effect of specialized ethics, independence, and audit experience on audited performance.
Theoretical framework: Authorities and constraints, religious views, corporate ethics standards for specialized fields such as public accounting firms, and regulations of behavior in the workplace companies are all examples of predefined moral principles or ideals Arens et al. (2014). Professional ethics describes a professional work as doing associated activity governed by norms established by a group or corporation for everyone involved to abide (Yuwono, 2011). Each occupation that provides social assistance requires a set of norms of conduct that regulate how professionals behave (Agoes, 2011).
Design/Methodology/Approach: Research period used is the year 2017-2020. Explanatory research using quantitative research techniques is this sort of study. The population and sample size of a study at the Central Sulawesi Province Financial and Development Supervisory Agency (BPKP) to attain specified research objectives.Multiple linear regression analysis is used to study and evaluate the data using the Normality Test, multicollinearity, and heteroscedasticity outcomes.
Findings: The study's findings can be utilized as a source of knowledge and as a foundation for developing regulations about auditor performance.
Research, practical & social implication: The more the audit competence, the better the outcome. It is recommended that BPKP auditors for Central Sulawesi Province think and act independently on the job, have a sense of responsibility if the examination results require advancement and adjustment, and implement adheres to the fact eradicate noteworthy issues or important outcomes from the summary (or notes on the audit results) consequently that the audit task is completely impartial and may deliver an outstanding and accurate audit.
Originality/Value: Professional ethics, independence, and audit knowledge all have a substantial and favorable influence on BPKP Auditor Performance in Central Sulawesi Province at the same time. The higher the level of ethics professionalism, independence, and audit knowledge, the higher the generated performance
Pengaruh Kredit Bermasalah dan Tingkat Kecukupan Modal terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia
No full textThis research aims to test the influence of bad debt as measured by the non-Performing Loan(NPL), and capital adequacy levels as measured by the Capital Adequacy Ratio (CAR) againstthe financial performance as measured by Return on Assets (ROA) at banking company listed onthe Indonesia stock exchange (idx). This research belongs to a causative research. The population in this research is the entire banking company registered in BEI years 2009 to 2011. Whilethe study sample is determined by metodepurposive sampling so that the retrieved samplecompanies. Types of data used are secondary data obtained from www.idx.co.id. Methods ofanalysis used is multiple regression analysis. Based on the results of a multiple regressionanalysis with a level of significance of 5%, then the results of this research concluded:(I) thesimultaneous, Non-Performing Loan and Capital Adequacy Ratio have effect on the financialperformance (ROA) (2) Non Performing Loan has a negative influence and significantly to financial performance (3) Capital Adequacy Ratio significantly affect against the positive financialperformanceKeywords: Bad Debt, The Level Of Capital Adequacy, Financial Performanc
The Effect Of Raw Material Costs And Promotional Costs On Sales Volume
No full textThis article describes how the cost of raw materials and promotional costs affect the sales volume generated by the company. This research aims to find out that the cost of raw materials and promotion costs can increase sales volume. This study uses secondary data, obtained from the annual reports of each company with the years published 2018, 2019 and 2020. The number of observations is 105 data determined by the purposive sampling method. Multiple linear regression is an analytical tool in this study. The results showed that the cost of raw materials partially affects sales volume, the promotion also costs partially affect sales volume. Simultaneously the cost of raw materials and promotion costs affect sales volume. The raw material costs incurred by the company are used to produce products that follow market demand both in terms of quality and quantity, and the company can use promotional costs appropriately
DETERMINAN PERILAKU KEUANGAN MAHASISWA
No full textPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh e-wallet dan gaya hidup hedonis terhadap perilaku keuangan mahasiswa Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 90 mahasiswa Prodi S1 Akuntansi Universitas Tadulako dengan total populasi 853 mahasiswa dari Angkatan 2021, 2022, dan 2023. Metode analisis dilakukan menggunakan analisis regresi linear berganda dengan menggunakan software SPSS versi 25. Hasil pada penelitian ini menunjukkan bahwa secara simultan e-wallet dan gaya hidup hedonis berpengaruh signifikan terhadap perilaku keuangan mahasiswa. Secara parsial e-wallet berpengaruh signifikan terhadap perilaku keuangan mahasiswa.
Sedangkan gaya hidup hedonis tidak berpengaruh terhadap perilaku keuangan mahasiswa
The Influence of Reporting Systems, Clarity of Budget Targets and Accounting Control on Performance Accountability of Government Agencies (Study on Regional Apparatus Organizations in Sigi Regency, Central Sulawesi)
No full textThis study aims to examine and analyze the effect of reporting systems, clarity of budget targets and accounting controls on performance accountability of government agencies. This type of research is survey research with quantitative research methods and uses primary data and secondary data. The population in this study is the Regional Apparatus Organization (OPD) in Sigi Regency, Central Sulawesi Province. The sampling technique was purposive sampling, with 2 respondents in each OPD, namely 60 respondents. The analysis technique used is the classical assumption test, multiple linear regression analysis, residual test and hypothesis testing used, namely the simultaneous test (f test) and partial test (t test). The results of this study indicate that the Reporting System, Clarity of Budgetary Targets and Accounting Control simultaneously have a significant effect on Government Agencies' Performance Accountability, Reporting Systems have no significant effect on Government Agencies' Performance Accountability, Clarity of Budgetary Targets has a significant effect on Government Agencies' Performance Accountability and Accounting Control has a significant effect on Performance Accountability of Government Agencies
The Effect of The Complexity of Tax Regulations and Principles of Justice to Taxpayer Compliance
No full textTaxes are an obligation for every citizen and are a source of income for the state to finance development. This research aims to find the effect of the complexity of tax regulations and the principles of justice on taxpayer compliance. Respondents' research included 148 individual taxpayers who own businesses. The research results show that the complexity of tax regulations has a significant negative effect of -0.253 on taxpayer compliance, and 0,501, the principles of justice, have a significant positive effect on taxpayer compliance. An R square shows that independent variables will influence 45.5% on increasing taxpayer compliance. The correlation coefficient (R) is 0.674, and the degree of the relationship between all independent variables means that the correlation between the independent and dependent variables is 0.674. Based on the correlation coefficient interpretation guidelines, the relationship between the complexity of tax regulations and the principle of justice on taxpayer compliance is strong. Empirically, this research shows that the principle of justice influences taxpayer compliance, but the low complexity of tax regulations can increase taxpayer compliance. Therefore, this research implies that the government must further simplify tax regulations to encourage taxpayers to comply
Los acuerdos de Esquipulas y los derechos del pueblo costeño
No full textThe author argues in this article that, in spite of the fact that the agreements on peace and democracy contained in Esquipulas I and II contributed to advance the autonomy of the Atlantic Coast, the political will expressed in them was not made extensive to other domains that were also addressed in the agreements. Among these, the effective reintegration of the municipalities of El Rama, Nueva Guinea, Muelle de los Bueyes and El Ayote to the South Atlantic Autonomous Region (RAAS), and Mulukukú and Waslala to the North Atlantic Autonomous Region (RAAN). The same is true, he points out, for the fight against poverty, inequality, the exclusion of indigenous and afro-descendant peoples and other severe social and economic problems. Those, he claims, were the true causes and background of the armed conflicts that for so many years have darkened the Central American people, including the populations of the Coast. DOI: 10.5377/wani.v56i0.225Wani No.56 2007 pp.61-67En este artículo, su autor afirma que, a pesar de que los acuerdos de paz y democracia de Esquipulas I y II impulsaron la autonomía de la Costa, sin embargo, esa voluntad política no se hizo extensiva a otros aspectos contemplados, entre éstos, la efectiva reintegración de los municipios de El Rama, Nueva Guinea, Muelle de los Bueyes y el Ayote a la Región Autónoma del Atlántico Sur, y Mulukukú y Waslala a la RAAN. Así como también la lucha contra la pobreza, la desigualdad, la exclusión de pueblos indígenas y pueblos afrodescendientes, y otros graves problemas sociales y económicos que fueron las verdaderas causas y trasfondo de los conflictos armados que por tantos años habían enlutado a los pueblos centroamericanos, entre ellos, los pueblos indígenas de la Costa. DOI: 10.5377/wani.v56i0.225Wani No.56 2007 pp.61-67Kus tawanni ramhni balna dawak Esquipulas kau la balna ahana kidika. Adika uhulna akat, ulna daniwan yaklauwi yulwi, Esquipulas I dawak II kau, la balna uhulwi yayakna pas yakat uhulna dai war dis pri lani kat bang atnin yulni dawak pri lani kat ma ramhki balna yulna atnin kaput bik kus kau alas lani kat yalahnin lani balna yulni bik uhulna dai, kaunah adika dini balna bitik kidika kapat laihwi yayamwas dadana, as as yuldi yakdarang kat laih, sauni sahwi yakna balna El Rama, Nueva Guinea, Muelle de los Bueyes, dawak Ayote atwa balna kidika, ma sauki sahwi yakna nuhni Atlantik Kus Wadah saitni yakat duwi uiwi pakna atnin dai, dawak Mulukuku, Waslala karak laih, ma sauki sahwi yakna nuhni Atlantik Kus tingpal saitni yakat duwi uiwi pakna atnin dai. Kaput bik muih miniknakunni palni bang kidi yakat bik kalpararaswaski, bu as as kat uba yamni bangki dawak baisa mahni kau kidika laih dutni palni bangki, muih sasani balna dawak indian balna kidika witingna pasnina yakat awi duduwaski alas dadawakat bangki, kaput bik, witingna ampat bang kidi tranibil dawak lalah walwi yaknin tranibil balna bitik yulni kuduh biri biri arakbus karak kal ihiwi uina dai kurih mahni kau dawak Centroamerica bitik pas yakat muih mahni palni dadauna dai, kaput adika pas yakan bangki kus indianni tawanni balna bik
