The purpose of this research is to know: 1) comparison of financial performance between conventional Bank (BRI) and Bank Syari'ah (Bank Panin Syari'ah) listed in BEI period 2011-2015 seen from financial liquidity ratio (Quick Ratio, LDR), ratio solvability (CAR), and Rentability ratio (ROA, BOPO and NPM). 2) Differences in the financial performance of conventional banks (BRI) and Bank Syari'ah (Panin Bank Syari'ah). The population in this research is Bank Rakyat Indonesia and Bank Panin Syari'ah. The sample is the financial statements of the two banks from 2011-2015. The analysis method used is the analysis of liquidity ratio, solvability and Rentabilitas. Hypothesis test using two different test average (independent sample t- test). The results show that quick ratio, LDR, CAR, ROA, BOPO, and NPM Bank BRI is good, because it has been able to reach predefined standards. For Bank Panin Syari'ah only the ratio of CAR, ROA, BOPO and NPM are said to be good, because it has been able to achieve the standards that have been determined despite decreases and increases. As for the ratio of LDR and Quick ratio in Bank Panin Syariah has not been good because during the period 2011-2015 has not been able to reach the standard set by BI at 81% -110% and 15% -20%. Quick Ratio, CAR, ROA and Net Profit Margin of Bank BRI and Bank Panin Syaria'ah there are significant differences. Meanwhile, if seen from the ratio of LDR, and BOPO there is no significant difference between the financial performance of Bank Rakyat Indonesia and Bank Panin Syariah due to significant value greater than alpha 0.05
本研究的目的是了解:1)从财务流动性比率(Quick ratio, LDR)、比率可偿债能力(CAR)和可租赁性比率(ROA, BOPO和NPM)来看，2011-2015年BEI上市的传统银行(BRI)与叙利亚银行(Bank Panin Syari’ah)的财务绩效比较。2)传统银行(BRI)和伊斯兰银行(Panin Bank Syari’ah)财务绩效的差异。本研究的对象是印尼人民银行(Bank Rakyat Indonesia)和Panin Syari'ah银行。样本是两家银行2011-2015年的财务报表。使用的分析方法是流动性比率、可解性和可持续性分析。假设检验采用两个不同的检验平均值(独立样本t检验)。结果表明，速动比率、LDR、CAR、ROA、BOPO和NPM银行BRI都很好，因为它已经能够达到预定义的标准。对于Panin Syari'ah银行来说，只有CAR、ROA、BOPO和NPM的比率被认为是好的，因为它能够达到已经确定的标准，尽管有下降和增加。至于伊斯兰银行的LDR比率和速动比率并不好，因为2011-2015年期间未能达到BI设定的81% -110%和15% -20%的标准。BRI银行和Panin银行的速动比率、CAR、ROA和净利润率存在显著差异。同时，从LDR和BOPO的比率来看，Bank Rakyat Indonesia和Bank Panin Syariah的财务绩效没有显著差异，因为显著值大于alpha 0.05
{"title":"Analisis Perbandingan Kinerja Keuangan antara Perbankan Konvensional dan Perbankan Syariah yang Listed di Bursa Efek Indonesia (Studi Kasus Bank BRI dan Bank Panin Syariah)","authors":"N. Yanti, Yanti Rozalina","doi":"10.37034/jems.v5i1.9","DOIUrl":"https://doi.org/10.37034/jems.v5i1.9","url":null,"abstract":"The purpose of this research is to know: 1) comparison of financial performance between conventional Bank (BRI) and Bank Syari'ah (Bank Panin Syari'ah) listed in BEI period 2011-2015 seen from financial liquidity ratio (Quick Ratio, LDR), ratio solvability (CAR), and Rentability ratio (ROA, BOPO and NPM). 2) Differences in the financial performance of conventional banks (BRI) and Bank Syari'ah (Panin Bank Syari'ah). The population in this research is Bank Rakyat Indonesia and Bank Panin Syari'ah. The sample is the financial statements of the two banks from 2011-2015. The analysis method used is the analysis of liquidity ratio, solvability and Rentabilitas. Hypothesis test using two different test average (independent sample t- test). The results show that quick ratio, LDR, CAR, ROA, BOPO, and NPM Bank BRI is good, because it has been able to reach predefined standards. For Bank Panin Syari'ah only the ratio of CAR, ROA, BOPO and NPM are said to be good, because it has been able to achieve the standards that have been determined despite decreases and increases. As for the ratio of LDR and Quick ratio in Bank Panin Syariah has not been good because during the period 2011-2015 has not been able to reach the standard set by BI at 81% -110% and 15% -20%. Quick Ratio, CAR, ROA and Net Profit Margin of Bank BRI and Bank Panin Syaria'ah there are significant differences. Meanwhile, if seen from the ratio of LDR, and BOPO there is no significant difference between the financial performance of Bank Rakyat Indonesia and Bank Panin Syariah due to significant value greater than alpha 0.05","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132157518","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
One that affects the loyalty of members of the cooperative is a cooperative member satisfaction, it is seen still many members who shop or a transaction outside of the unit waserda good cooperative, savings and loan unit, the procurement of fertilizers and unit sales of fresh fruit bunches. The formulation of the problem is whether there is a relationship between satisfaction with the loyalty of members of the cooperative members of the cooperative work of the cooperatives in the Mount Hope Merlung Jaya. This study aims to determine the relationship of satisfaction with the loyalty of members of the cooperative members. subjects in this study are numbered 85 members. Data obtained by spreading questionnaire. Data analysis using SPSS 17.00. The hypothesis proposed in this study there is a relationship of member satisfaction to loyalty members. The hypothesis proposed in this study there is a the results showed there were members of a cooperative relationship satisfaction to loyalty members of the cooperative with a correlation coefficient of 0.622 with a strong interpretation.
{"title":"Hubungan Persepsi Anggota Tentang Kinerja dan Kompetensi Pengurus dengan Kepuasan Anggota Koperasi pada KUDSumber Makmur Kecamatan Sungai Bahar Kabupaten Muaro Jambi","authors":"R. Rosmiati","doi":"10.37034/jems.v4i4.4","DOIUrl":"https://doi.org/10.37034/jems.v4i4.4","url":null,"abstract":"One that affects the loyalty of members of the cooperative is a cooperative member satisfaction, it is seen still many members who shop or a transaction outside of the unit waserda good cooperative, savings and loan unit, the procurement of fertilizers and unit sales of fresh fruit bunches. The formulation of the problem is whether there is a relationship between satisfaction with the loyalty of members of the cooperative members of the cooperative work of the cooperatives in the Mount Hope Merlung Jaya. This study aims to determine the relationship of satisfaction with the loyalty of members of the cooperative members. subjects in this study are numbered 85 members. Data obtained by spreading questionnaire. Data analysis using SPSS 17.00. The hypothesis proposed in this study there is a relationship of member satisfaction to loyalty members. The hypothesis proposed in this study there is a the results showed there were members of a cooperative relationship satisfaction to loyalty members of the cooperative with a correlation coefficient of 0.622 with a strong interpretation.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115608717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Accounting practices, financial statements produced by an entity, especially in SMEs in Padang that the financial statements have been stated in accordance with accounting standards based on SAK EMKM. SAK EMKM is applied to SMEs in Indonesia for the preparation of effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) from owners and managers due to the absence of regulations that require the preparation of financial statements for SMEs. The main problem in this research is how the influence of small and medium business perceptions on the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of SME management in Padang on the application of financial statements based on SAK EMKM. The results showed that the performance of SME management in Padang had a significant effect on the application of financial statements based on SAK EMKM. The contribution of the performance of SME management in Padang has a significant effect on the application of financial statements based on SAK EMKM is 41.1% while the remaining 58.9% is influenced by other factors beyond this research
{"title":"Pengaruh Kinerja Manajemen UMKM di Kota Padang terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM","authors":"Andre Bustari, Desmiwerita, Kinerja Ukm, Manajemen Penerapan Laporan, Keuangan, Sak Emkm","doi":"10.37034/jems.v5i2.12","DOIUrl":"https://doi.org/10.37034/jems.v5i2.12","url":null,"abstract":"Accounting practices, financial statements produced by an entity, especially in SMEs in Padang that the financial statements have been stated in accordance with accounting standards based on SAK EMKM. SAK EMKM is applied to SMEs in Indonesia for the preparation of effective financial statements as of January 1, 2018. Lack of understanding of Financial Accounting Standards (GAAP) from owners and managers due to the absence of regulations that require the preparation of financial statements for SMEs. The main problem in this research is how the influence of small and medium business perceptions on the use of SAK EMKM. The purpose of this study was to determine the effect of the performance of SME management in Padang on the application of financial statements based on SAK EMKM. The results showed that the performance of SME management in Padang had a significant effect on the application of financial statements based on SAK EMKM. The contribution of the performance of SME management in Padang has a significant effect on the application of financial statements based on SAK EMKM is 41.1% while the remaining 58.9% is influenced by other factors beyond this research","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"80 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128494074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to test and provide empirical evidence of the effect of advertising expenses and inventory intensity on tax aggressiveness conducted by Manufacturing companies of the goods and consumption sector listed on the Indonesia Stock Exchange. The sample was selected using the purposive sampling method, with a research year period of 5 years starting from 2013-2017. The results of this study indicate that the advertising expenses has a significant effect on tax aggressiveness. While inventory intensity has not affect the tax aggressiveness of the goods and consumption sector Manufacturing companies listed on the Indonesia Stock Exchange. Advertising load and inventory intensity simultaneously or together affect the tax aggressiveness.
{"title":"Pengaruh Beban Iklan dan Intensitas Persediaan terhadap Agresivitas Pajak","authors":"Anggun Putri Romadhina","doi":"10.37034/jems.v5i1.6","DOIUrl":"https://doi.org/10.37034/jems.v5i1.6","url":null,"abstract":"This study aims to test and provide empirical evidence of the effect of advertising expenses and inventory intensity on tax aggressiveness conducted by Manufacturing companies of the goods and consumption sector listed on the Indonesia Stock Exchange. The sample was selected using the purposive sampling method, with a research year period of 5 years starting from 2013-2017. The results of this study indicate that the advertising expenses has a significant effect on tax aggressiveness. While inventory intensity has not affect the tax aggressiveness of the goods and consumption sector Manufacturing companies listed on the Indonesia Stock Exchange. Advertising load and inventory intensity simultaneously or together affect the tax aggressiveness.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124415650","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to test and provide empirical evidence of the effect of voluntary disclosure, tax avoidance and corporate governance on the cost of debt by consumer goods manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The population in this study is all sector manufacturing companies goods and consumption listed on the Indonesia Stock Exchange for the period 2013-2017. The sample method used in this study was purposive sampling method with a total of 12 companies in the consumer goods industry sector during 5 years of observation. Data analysis used is multiple linear regressions with the help of SPSS 22.0 software program. The results of this study indicate that voluntary disclosure does not have a significant effect on the cost of debt. Tax avoidance has an effect on the cost of debt and corporate govenance has an effect on debt costs. While simultaneously it also shows that voluntary disclosure, tax avoidance and corpoate governance affect the cost of debt.
{"title":"Pengaruh Pengungkapan Sukarela, Penghindaran Pajak dan Corporate Governance terhadap Biaya Hutang","authors":"Baiq Fitri Arianti","doi":"10.37034/jems.v5i1.7","DOIUrl":"https://doi.org/10.37034/jems.v5i1.7","url":null,"abstract":"This research aims to test and provide empirical evidence of the effect of voluntary disclosure, tax avoidance and corporate governance on the cost of debt by consumer goods manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017. The population in this study is all sector manufacturing companies goods and consumption listed on the Indonesia Stock Exchange for the period 2013-2017. The sample method used in this study was purposive sampling method with a total of 12 companies in the consumer goods industry sector during 5 years of observation. Data analysis used is multiple linear regressions with the help of SPSS 22.0 software program. The results of this study indicate that voluntary disclosure does not have a significant effect on the cost of debt. Tax avoidance has an effect on the cost of debt and corporate govenance has an effect on debt costs. While simultaneously it also shows that voluntary disclosure, tax avoidance and corpoate governance affect the cost of debt.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122502334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to know: a) how the development of tourism sector in the city of padang, b) what development programs undertaken by the cultural and tourism office of the city of padang, and c) obstacles faced by the culture and tourism office of the city of padang in developing tourism object . Technique of collecting data in this research is done by interview, observation also literature study. The analytical method used is 31 descriptive qualitative analysis that is digging information from the source about the development of tourism sector in Padang city. The results showed that a) Tourism sector in the city of Padang has experienced a good development. This is evident from the increase in the number of visitors who come to the tourist attraction of the city of Padang, especially Padang Beach attractions and Sweet water Beach has become a favorite tourist destination for local and foreign tourists. In addition, the municipal government of Padang together with the tourism office also continues to make development efforts by revitalizing the 5 selected tourist objects, namely padang beach, siti nurbaya, heritage, old town, and waterfront, b) development program undertaken by the culture and tourism office the city of Padang through various activities such as tourism destination development programs, partnership development, regional tourism product development, promotion of tourism in social media sharing and web, c) Constraints faced in the development of urban tourist attraction is limited budget funds, community mindset is still primitive and yet modern, the education of the tourism actors is still low and not well managed infrastructure in some tourist attractions such as beaches sweet water, sand jambak and others.
{"title":"ANALISIS PENGEMBANGAN SEKTOR PARIWISATA DI KOTA PADANG","authors":"N. Yanti","doi":"10.31227/osf.io/zp9hb","DOIUrl":"https://doi.org/10.31227/osf.io/zp9hb","url":null,"abstract":"The purpose of this study is to know: a) how the development of tourism sector in the city of padang, b) what development programs undertaken by the cultural and tourism office of the city of padang, and c) obstacles faced by the culture and tourism office of the city of padang in developing tourism object . Technique of collecting data in this research is done by interview, observation also literature study. The analytical method used is 31 descriptive qualitative analysis that is digging information from the source about the development of tourism sector in Padang city. The results showed that a) Tourism sector in the city of Padang has experienced a good development. This is evident from the increase in the number of visitors who come to the tourist attraction of the city of Padang, especially Padang Beach attractions and Sweet water Beach has become a favorite tourist destination for local and foreign tourists. In addition, the municipal government of Padang together with the tourism office also continues to make development efforts by revitalizing the 5 selected tourist objects, namely padang beach, siti nurbaya, heritage, old town, and waterfront, b) development program undertaken by the culture and tourism office the city of Padang through various activities such as tourism destination development programs, partnership development, regional tourism product development, promotion of tourism in social media sharing and web, c) Constraints faced in the development of urban tourist attraction is limited budget funds, community mindset is still primitive and yet modern, the education of the tourism actors is still low and not well managed infrastructure in some tourist attractions such as beaches sweet water, sand jambak and others.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124033095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of foreign ownership and profitability on disclosure of corporate social responsibility in mining sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection method uses purposive sampling to obtain a sample of 9 companies from 40 mining sector companies listed on the IDX. The type of data used is secondary data in the form of annual financial report data, which is in 2012 2016. The analysis used is hypothesis testing with alpha (0.05). Based on the results of partial hypothesis testing obtained that foreign ownership has a significant effect on disclosure of Corporate Social Responsibility (CSR), profitability has no significant effect on CSR disclosure. While simultaneously obtained that foreign ownership and profitability together have a significant effect on CSR disclosure.
{"title":"Pengaruh Kepemilikan Asing dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibilty (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI","authors":"Sunreni Sunreni","doi":"10.37034/jems.v4i4.5","DOIUrl":"https://doi.org/10.37034/jems.v4i4.5","url":null,"abstract":"This study aims to determine the effect of foreign ownership and profitability on disclosure of corporate social responsibility in mining sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection method uses purposive sampling to obtain a sample of 9 companies from 40 mining sector companies listed on the IDX. The type of data used is secondary data in the form of annual financial report data, which is in 2012 2016. The analysis used is hypothesis testing with alpha (0.05). Based on the results of partial hypothesis testing obtained that foreign ownership has a significant effect on disclosure of Corporate Social Responsibility (CSR), profitability has no significant effect on CSR disclosure. While simultaneously obtained that foreign ownership and profitability together have a significant effect on CSR disclosure.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"19 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113963940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to prove the influence of fundamental factors on LQ-45 stock returns on the Indonesia Stock Exchange. In this study two categories of fundamental factors are used, namely internal and external companies. External or macroeconomic factors are measured by inflation, exchange rates and interest rates. Internal or financial factors are used price earnings ratio, return on assets and return on equity. In this study 17 companies were consistently used in the LQ-45 group. The observation period used from 2013 - 2017. The type of data is secondary in the form of supporting instruments from the company's financial statements. To do the stages of hypothesis testing is done by using multiple regression models and t-statistical testing. Based on the results of testing the hypothesis it was found that inflation had a significant negative effect on stock returns received by investors investing in LQ-45 companies on the Indonesia Stock Exchange. Exchange rates and interest rates individually have a significant effect on stock returns, while price earnings ratio, return on equity and return on assets have no significant effect on stock returns received by investors in investing in LQ-45 companies listed on the Indonesia Stock Exchange.
{"title":"Pengaruh Faktor-Faktor Fundamental terhadap Return Saham LQ-45 di Bursa Efek Indonesia","authors":"Nova Begawati","doi":"10.37034/jems.v4i4.2","DOIUrl":"https://doi.org/10.37034/jems.v4i4.2","url":null,"abstract":"This study aims to prove the influence of fundamental factors on LQ-45 stock returns on the Indonesia Stock Exchange. In this study two categories of fundamental factors are used, namely internal and external companies. External or macroeconomic factors are measured by inflation, exchange rates and interest rates. Internal or financial factors are used price earnings ratio, return on assets and return on equity. In this study 17 companies were consistently used in the LQ-45 group. The observation period used from 2013 - 2017. The type of data is secondary in the form of supporting instruments from the company's financial statements. To do the stages of hypothesis testing is done by using multiple regression models and t-statistical testing. Based on the results of testing the hypothesis it was found that inflation had a significant negative effect on stock returns received by investors investing in LQ-45 companies on the Indonesia Stock Exchange. Exchange rates and interest rates individually have a significant effect on stock returns, while price earnings ratio, return on equity and return on assets have no significant effect on stock returns received by investors in investing in LQ-45 companies listed on the Indonesia Stock Exchange.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126085305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine whether the effect of professionalism, professional ethics and experience of the auditor's consideration of materiality levels either partially or simultaneously. sample in this study is the public accounting firm of auditors in Padang, amounting to a total of 36 respondents from five public accounting firm in Padang. Sampling technique using non probability of sampling. Analysis techniques using multiple linear regression. Based on the analysis found that the auditor professionalism partially significant effect on the level of materiality considerations, while the auditor's professional ethics and partially experience no effect on the level of materiality considerations. The results of simultaneous analysis found that the professionalism, professional ethics and work experience jointly significant effect on the level of materiality considerations
{"title":"Profesionalisme, Etika Profesi. Pengalaman Auditor dan Pengaruhnyaterhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik Padang","authors":"Desmiwerita Desmiwerita","doi":"10.37034/jems.v4i4.1","DOIUrl":"https://doi.org/10.37034/jems.v4i4.1","url":null,"abstract":"This study aims to determine whether the effect of professionalism, professional ethics and experience of the auditor's consideration of materiality levels either partially or simultaneously. sample in this study is the public accounting firm of auditors in Padang, amounting to a total of 36 respondents from five public accounting firm in Padang. Sampling technique using non probability of sampling. Analysis techniques using multiple linear regression. Based on the analysis found that the auditor professionalism partially significant effect on the level of materiality considerations, while the auditor's professional ethics and partially experience no effect on the level of materiality considerations. The results of simultaneous analysis found that the professionalism, professional ethics and work experience jointly significant effect on the level of materiality considerations","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130593557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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