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All Journal Jurnal Point Equilibrium Manajemen dan Akuntansi
Zusmawati
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Economics, Econometrics & Finance

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PENGARUH PEMBANGUNAN INFRASTRUKTUR TERHADAP PERTUMBUHAN EKONOMI PROVINSI SUMATERA BARAT Patria Nagara; Dheya Vortuna; Novi Yanti; Zusmawati
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.13

Abstract

The provision of infrastructure is very important in the stage of development. Infrastructure contributes to the regional economy and makes economic development more increased by giving direct and indirect effects. But still quite a lot of problems experienced in infrastructure develompment, one of which is the imbalance of development between regions. The purposes of this study was to explain and analyze the influence of infrastructure development to economic growth in West Sumatera Province especially road infrastructure, electricity infrastructure and seaport infrastructure. The research analysis used in this study is descriptive and quantitative analysis model with multiple regression method which used data in the period of 2004-2018. Variables that are used in this study is Gross Domestic Regional Product (GDRP) as the output measurement, length of road (km), sum of electricity production and consumption (MWh), and sum of seaport loading and unloading volumes (ton). Based on the model in analysis, road infrastructure has no effect to the economic growth in West Sumatera Province. While electricity infrastructure and seaport infrastructure affect to the economic growth in West Sumatera Province. In the resaerch results, seaport infrastructure give the highest contribution to the economic growth in West Sumatera Province. From the regression results, the value of R-Square (R2) is 0,745. This means that the independent variables is able to explain the dependent variable 74,5% while the remaining 25,5% is explained by other variables outside the model.
THE EFFECT OF AUDIT ETHICS, AUDIT FEES, AUDITOR EXPERIENCE AND COMPETENCE ON AUDIT QUALITY IN THE PUBLIC ACCOUNTING FIRM (KAP) PADANG CITY Zulvia, Dewi; Zusmawati; Fathiah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.57

Abstract

This study aims to determine how much influence audit ethics (X1), audit fees (X2) Auditor Experience (X3) And Competence(X4), partially on the quality of the audit (Y) at the Padang city public accounting firm, using the data collection method in the form of a questionnaire as many as 66 respondents. In data analysis using validity and reliability tests. And the classical assumption test is normality test, multicollinearity, heteroscedasticity. The analysis method used is multiple regression linear regression analysis, coefficient of determinant, f test, t test, and r2 test using the SPSS16.0 tool. The results showed that the audit ethics variable had an influence on the audit quality variable, the audit fee in this study also had an influence on the audit quality variable, the Auditor's experience in this study had an influence on the audit quality variable and the competence in this study had an influence on on the audit quality variable
Co-Authors Dheya Vortuna Fathiah Novi Yanti Patria Nagara Zulvia, Dewi