Penelitian ini bertujuan untuk mengetahui pengaruh Kinerja Auditor Internal yang meliputi, Kemampuan, Komitmen Profesi, Motivasi dan Kepuasan Kerja secara simultan dan parsial terhadap Kualitas Hasil Audit pada Kantor Inspektorat Kota Gorontalo. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode survey dalam pengumpulan data. Populasi adalah seluruh auditor internal pada Kantor Inspektorat Kota Gorontalo dengan teknik sampel berdasarkan purposive sampling. Kinerja Auditor Internal yang meliputi, Kemampuan, Komitmen Profesi, Motivasi dan Kepuasan Kerja secara simultan berpengaruh positif dan signifikan terhadap Kualitas Hasil Audit pada Kantor Inspektorat Kota Gorontalo. Kemampuan secara parsial berpengaruh negatif dan tidak signifikan terhadap Kualitas Hasil Audit. Komitmen Profesi secara parsial berpengaruh negatif dan tidak signifikan terhadap Kualitas Hasil Audit. Motivasi secara parsial berpengaruh positif dan signifikan terhadap Kualitas Hasil Audit. Kepuasan Kerja secara parsial berpengaruh positif dan signifikan terhadap Kualitas Hasil Audit.
This study aims to determine the effect of capital structure (X1), profitability (X2) simultaneously and partially on firm value in plantation sub-sector companies that go public on the Indonesia Stock Exchange. This study uses a quantitative approach. Determining the sample of companies using purposive sampling technique by considering companies that are listed and no listed on the Indonesia Stock Exchange and have financial statements from 2015-2019, so the total sample is 7 companies in the plantation sub-sector. Sources data of research are from audited company annual reports and from the Indonesia Stock Exchange (www.idx.co.id) and ICMD (Indonesia Capital Market Directory). The result of the study shows that the capital structure and profitability simultaneously have a significant effect on firm value. Capital structure partially has no significant effect on firm value in plantation sub-sector companies listed on the Indonesia Stock Exchange.
Penelitian ini bertujuan untuk mengetahui besarnya pengaruh kompetensi berupa kompetensi intelektual (X1) dan kompetensi emosional (X2) secara simultan dan parsial terhadap kinerja anggota (Y) Dewan Perwakilan Rakyat Daerah Kota Gorontalo.Penelitian yang digunakan dalam penelitian ini adalah pebdekatan kuantitatif dengan menggunakan metode survey. Jumlah sampel dalam penelitian ini adalah 25 orang. Adapun metode analisis data menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa kompetensi berupa kompetensi intelektual (X1) dan kompetensi emosional (X2) secara simultan dan parsial berpengaruh terhadap kinerja anggota (Y) Dewan Perwakilan Rakyat Daerah Kota Gorontalo.Hal ini berarti kompetensi anggota dewan merupakan salah faktor penting untuk meningkatkan kinerja anggota dewan Kota Gorontalo dalam melaksanakan fungsi pengawasan, fungsi legislasi dan fungsi anggaran. Anggota dewan yang memiliki kompetensi, tentunya akan dapat meningkatkan kemampuan dan pengetahuannya terkait bidang tugasnya masing-masing. This study aims to find to what extent the effect of competence, consisting of intellectual competence (X1) and emotional competence (X2) simultaneously and partially on the performance (Y) of the Regional House of Representatives of Gorontalo Municipality. The research method used in this study is a quantitative approach using a survey method. The number of samples in this study covers 25 people. The data analysis method employs path analysis. The results show that competence in the form of intellectual competence (X1) and emotional competence (X2) simultaneously and partially affect the performance (Y) of the Regional House of Representatives of Gorontalo Municipality. It means that the competence of the House’s members is an important factor to improve their performance in carrying out supervisory, legislative, and budget functions. The House’s members who have competence will certainly be able to improve their abilities and knowledge related to their respective fields of work.
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