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PENGARUH ETIKA AUDITOR, SPESIALISASI AUDITOR DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN PROSEDUR AUDIT SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Inspektorat Provinsi Banten) Mutia Rizky Septiani Mutia Rizky Septiani; Nina Kurnia Nina Kurnia
NIAGARA Scientific Journal Vol 10 No 1 (2018): Jurnal Ilmiah Niagara, Vol 10 No 1 juni 2018
Publisher : LPPM STIA Banten

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Abstract

This study aims investigate empirically the effect of auditor ethics, auditor specialization and auditor independence on audit quality with audit procedures as intervening variables. The sample in this research is 78 respondents to the sampling technique is purposivesampling that is the auditors who worked on inspectorate where located in Banten Province at least 1 year. Data was collected by distributing questionnaires directly to the respondents concerned aided by a brief interview. Result From this study revealed that theauditor ethics and auditor specialization turns negative effect on quality audit, while auditor independence and audit procedure positively affect on audit procedure, while auditor specialization negatively affect on audit procedure.
PENGARUH SUPERVISI KEPALA SEKOLAH DAN MOTIVASI KERJA TERHADAP KINERJA GURU DI SEKOLAH DASAR NEGERI LINGKUNGAN UPT DINAS PENDIDIKAN KECAMATAN MANDALAWANGI PANDEGLANG TAHUN 2012/2013 Nina Kurnia Nina Kurnia
NIAGARA Scientific Journal Vol 9 No 1 (2017): Jurnal Ilmiah Niagara, Vol 9 No 1 Juni 2017
Publisher : LPPM STIA Banten

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Abstract

This study was to determine the effect of Principal Supervision and Work Motivation on Teacher Performance. The object of the study were all teachers with Civil Servant status who served in public elementary schools in the UPT Education Office, Mandalawangi District, Pandeglang Regency, totaling 258 people. The sample size was determined using the Slovin formula with an error rate of 5% so that a total sample of 156.8 was obtained by rounding off to 157 of the total population. While the sampling technique using random sampling. The results of data processing with the help of SPSS ver 17, the results of KD scores on Principal Supervision (X1) affect Teacher Performance (Y) by 33.76%. While the remaining 64.12% is influenced by other factors. Meanwhile, the work motivation variable (X2) affects teacher performance (Y) by 40.20%. While the remaining 59.80% is influenced by other factors. The coefficient of determination (R2) obtained a value of 0.128 which means that teacher performance can be influenced by the supervision of the principal and work motivation by 12.8%, while the remaining 87.2% is explained by other variables outside the research. The results of calculations with the t test, obtained a calculated t value of 2,899 while the ttable value with df 5% and dk n- -1 = 157-2-1 = 154 is 1.975288. The results of the calculations show that the value of tcount (2,899) > t table, then Ha or Ho is accepted, meaning that partially there is no significant effect between variable X1 (Supervision of Principals) on Variable Y (Teacher Performance). From the probability value of 0.04 <0.05 which means that partially X1 (Principal Supervision) has no effect on Y (Teacher Performance). Meanwhile, from the results of the F test, an F count of 11,302 was obtained. While the ftable with a significance level of 5% is obtained by the degree of numerator k = 2 and df = n-k-1 = 157-2-1 = 154, then the ftable value is 3.0548. The results of Fcount (11.302) > Ftable (3.0548), thus Ha is accepted and Ho is rejected. So thus that variable X1 (Supervision of Principals) and Variable X2 (Work Motivation) are jointly significant to Variable Y (Teacher Performance).
PENGARUH OPEN BOOK ACCOUNTING TERHADAP KEPUASAN PEMASOK DENGAN PEMBELI OPORTUNIS DAN RELASI NORMA-NORMA SOSIAL SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur di Provinsi Banten) Gugun Gunawan Gugun Gunawan; Nina Kurnia Nina Kurnia
NIAGARA Scientific Journal Vol 9 No 2 (2017): Jurnal Ilmiah Niagara, Vol 9 No 2 Desember 2017
Publisher : LPPM STIA Banten

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Abstract

This study aims to examine The Effect of Open Book Accounting to Supplier Satisfaction with Buyer Opportunistic and Social Norms on manufacturing companies in the province of Banten. The data were collected by distributing questionnaires with purposive sampling technique to the respondent. Respondents in this study are financial managers, production managers, procurement managers, HR managers and marketing managers with a total of 54 respondents. Data were analyzed using SEM with the aid SmartPLS software version 2.0