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Journal : Multifinance

THE EFFECT OF MARKETING STRATEGY AND PROMOTION ON SALES VOLUME, AT TOYOTA AUTO TIMOR-LESTE COMPANY Guterres, Alexandre de sousa; Freitas , Joao da Costa
Multifinance Vol. 2 No. 2 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i2.215

Abstract

This study aims to analyze the effect of marketing and promotion strategies on sales volume at Toyota Auto Timor-Leste. This study used quantitative and qualitative approaches, with a descriptive and analytical design. The research sample consisted of 100 customers who had made a purchase in the last 12 months and 10 company managers, who were purposively selected. Data were collected through questionnaires and in-depth interviews and then analyzed using descriptive statistical methods and linear regression to test the relationship between variables. The results show that there is a significant influence between marketing strategies, which include product, price, place, and promotion, on increasing sales volume. In addition, effective promotions through advertisements and special offers are proven to increase consumer appeal. This research provides important insights for the management of Toyota Auto Timor-Leste in formulating better marketing strategies to increase sales in a competitive market. Thus, this research contributes to the understanding of marketing dynamics in the automotive industry in Timor-Leste.
THE INFLUENCE OF COMPETENCE AND PROFESSIONAL ETHICS OF AUDITORS ON AUDIT QUALITY AT THE ADMINISTRATIVE AND FINANCIAL COURT (TRIBUNAL DE CONTAS TIMOR-LESTE) Guterres, Alexandre de sousa; Araujo, Delia Iria Magno de; Ximenes, Elias; Godinho , Justina Gilberta
Multifinance Vol. 2 No. 1 (2024): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v2i1.216

Abstract

This study aimed to test and analyze the impact of Auditor Competence (X1) and Auditor Professional Ethics (X2) on Audit Quality (Y) at the Tribunal de Contas Timor-Leste. The research questions focused on determining the extent to which competence (X1) and professional ethics (X2) influence audit quality (Y). The population of the study consisted of all 50 staff members of the Tribunal de Contas, with data collected using a census method through questionnaires. Multiple linear regression analysis, T-tests, and SPSS version 21 were used for statistical analysis. The multiple linear regression equation obtained was Y = -2.006 + 0.536 + 0.321 + e, with a determination coefficient (R²) of 0.329, indicating that 32.9% of the variance in audit quality was explained by the two independent variables, while the remaining 67.1% was influenced by other factors not examined. The T-test results showed that Auditor Competence (X1) had a T-statistic value of 2.429, which was greater than the T-table value of 1.677, with a significance level of 0.019, meaning that it had a positive but insignificant effect on audit quality. On the other hand, Auditor Professional Ethics (X2) had a T-statistic value of 2.930, exceeding the T-table value of 1.677, with a significance level of 0.003, indicating a positive and significant effect on audit quality. Therefore, while competence was not a major determinant, professional ethics significantly contributed to audit quality at the Tribunal de Contas.