The purpose of this study to determine the effect of the application of information technology and professionalism on auditor performance. The independent variables in this study are information technology and professionalism and auditor performance as the dependent variable. The population in this study were auditors who worked at the Public Accounting Firm (KAP) in the area of West Jakarta, amounting to 35 auditors. The data used in this study are primary data. The technique used in data collection is the survey technique by distributing questionnaires to auditors. Data analysis was performed using multiple linear regression methods and hypothesis testing with t test and F test. The conclusions of the study show that: 1) Information Technology influences Auditor Performance; 2) Professionalism influences Auditor Performance; 3) Simultaneous application of Information Technology and Professionalism influences Auditor Performance. Keywords: Information Technology, Professionalism, Auditor Performance
Penelitian ini bertujuan untuk mengetahui pengaruh Kecakapan Profesional, Pendidikan Berkelanjutan dan Independensi Pemeriksa terhadap Kualitas Hasil Pemeriksaan.Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif yang digunakan berupa data primer yang dikumpulkan dari hasil penyebaran kuesioner kepada 45 responden auditor di Lembaga Badan Pengkajian dan Penerapan Teknologi (BPPT) di Tangerang - Serpong. Dengan teknik pengambilan sampel menggunakan teknik quota sampling. Metode pengolahan data menggunakan metode regresi linier berganda dengan menggunakan program SPSS versi 23.Hasil penelitian menunjukkan bahwa kecakapan profesional berpengaruh signifikan terhadap kualitas hasil pemeriksaan, pendidikan berkelanjutan berpengaruh signifikan terhadap kualitas hasil pemeriksaan, dan independensi pemeriksa berpengaruh signifikan terhadap kualitas hasil pemeriksaan,. Secara simultan kecakapan profesional, pendidikan berkelanjutan dan independensi pemeriksa berpengaruh signifikan terhadap kualitas hasil pemeriksaan
Penelitian ini bertujuan untuk mengembangkan modul prakarya dan kewirausahaan materi kerajinan berbasis proses yang layak digunakan di SMK. Penelitian ini merupakan penelitian dan pengembangan. Hasil penelitian adalah sebagai berikut: (1) modul prakarya dan kewirausahaan materi kerajinan berbasis proses layak digunakan; (2) menurut siswa, modul yang dikembangkan berkualitas sangat baik, dan jika dilihat dari nilai skewness distribusi data adalah normal; (3) penerapan modul dalam proses pembelajaran secara umun dapat terlaksana; dan (4) peningkatan pemahaman siswa dengan menggunakan modul yang dikembangkan berkategori sedang dengan rerata gain score sebesar 0,62 dan selisih nilai (effect size) 14,5 dengan persentase ketuntasan siswa sebesar 87%. Pembelajaran menggunakan modul juga mampu melatih kemandirian siswa dalam belajar dan mampu menumbuhkan kemampuan dalam bekerjasama. Kata kunci: pengembangan, modul, prakarya dan kewirausahaan, kerajinan, berbasis proses DEVELOPING CRAFT AND ENTREPRENEURSHIP MODULE OF PROCESS-BASED CRAFT MATERIALS IN SMK Abstract This study aimed to develop a craft and entrepreneurship module of process-based craft materials appropriate for SMK. This study was research and development.. The results of the study were as follows: (1) the developed craft and entrepreneurship module of process-based craft materials was appropriate for use; (2) according to the students, the developed module was very good and the skewness of the data distribution was normal; (3) in general, the implementation of the module in the learning process was succesful; (4) the improvement of the students’ understanding after using the developed module was in a fair category with an average score gain of 0.62 and the difference in value (effect size) was 14.5 with the percentage of mastery of about 87%. The instruction using the module was also able to train the students' autonomy in learning and to generate the ability to cooperate. Keywords: development, module, craft and entrepreneurship, craft, process-based
Managers manipulate earnings by increasing the number of reported earnings so that earnings information about the company becomes a good signal for investors to invest their shares and increase trust in creditors. The purpose of this study is to examine the effect of the audit committee and firm size on earnings management at LQ45 companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2019. The type of research in this study uses a quantitative approach. Data collection using the document method with secondary data sources. Determination of the sample using purposive sampling method, with a total sample of 130 samples. The data analysis technique used is the multiple linear regression test using the program Eviews 10. The results of this study are that the audit committee and firm size together have an effect on earnings management, the audit committee has no effect on earnings management and firm size has an effect on earnings management in the company. LQ45 which is listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019.
This study was conducted to examine the effect of sales growth and intellectual capital on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014 – 2019. The type of research in this study uses a quantitative approach. Data collection uses the document method with secondary data sources. Determination of the sample using the purposive sampling method, with a total sample of 84 samples. The data analysis technique used is multiple linear regression using the Eviews 10 program. The results of this study are that sales growth and intellectual capital together have an effect on financial distress, sales growth has no effect on financial distress and intellectual capital has an effect on financial distress.AbstrakPenelitian ini dilakukan untuk menguji pengaruh pertumbuhan penjualan dan modal intelektual terhadap financial distress pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 – 2019. Jenis penelitian dalam penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan metode dokumen dengan sumber data sekunder. Penentuan sampel menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 84 sampel. Teknik analisis data yang digunakan adalah regresi linier berganda dengan menggunakan program Eviews 10. Hasil penelitian ini adalah pertumbuhan penjualan dan modal intelektual secara bersama-sama berpengaruh terhadap financial distress, pertumbuhan penjualan tidak berpengaruh terhadap financial distress dan modal intelektual berpengaruh terhadap financial distress.
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