Type Of Causal Research Research Articles

The Effect of Internal Audit Quality on Financial Accountability Quality at Local Government

The need for local government audit is actually based on the demands of public accountability to the government by the public entity in order to realize the creation of good governance (good government governance). The role of government internal audit is an important management function in governance both at central and local government. Government internal audit quality is very important, because the internal audit quality will improve the financial accountability that will be produced reliable financial reports as a basis for decision making by the stakeholder's. There are many factors influencing financial accountability quality, including internal audit quality. Based on this background, this research has been aimed to study: (1) the effect of internal audit quality on financial accountability quality. This research uses survey method with description verification approach and type of causal research, conducted on 36 Inspectorate Local Government in West Java and Banten as the unit of analysis, while the unit of observation is a Team Audit such as, Inspector, Inspector of area, audit team leader and members of audit team. The type of data is primary data collected by a questionnaire research instruments containing ordinal scale for measurement. Validity and reliability tests have also been done on the entire collected questionnaire. Furthermore, data are converted into interval scale, then hypothesis test are done using Regression.

PENGARUH IMPLEMENTASI MANAJEMEN ASET TETAP DAN IMPLEMENTASI PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN (Pada Pemkab/Pemkot Di Wilayah Pemerintahan Provinsi Jabar)

This research was conducted with the background of the phenomena that occur under audit results by the audit Board of the Republic of Indonesia that the poor quality of financial reporting, especially in local government both provincial and city/district. This research was conducted based on theories that already exist which later develoved into a research model in which the model in this study was designed to eximine the quality of financial reporting ands its relevance to the implementation of the asset management and implementation of the internal control.
 This study aims to test and obtain empirical evidense of research in oder to obtain answers to the problems of research on how much influense of Implementation of the Asset Management and Implementation of the Internal control on the quality of financial Reporting. The benefits of research is to provide a scientific contribution to the science of public sector accounting and solve problems for local goverments in the implementations of task related to improving the quality of local government financial reporting.
 This study used survey method with descriptive verification approach and type of causal research conducted at 28 local government both provincial and city/district.in west java. The unit of observation is the Departement of local Asset and finance management (DPKAD) Respondents in this study is the Head of departement, Secretary of departement, Head of Accounting and Head of Assets, Auditor of Inspektorat and Auditor of BPK RI representatives of western java . The data obtained through the questionnaiers were analyzed using the technique of component-Based Structural Equation Modeling (CBSEM) and processed using program Partial Least Square-Path Modeling (PLS-PM)
 The result showed that : the Implementation of the asset management have a significant affect on the quality of financial reporting; the implementation of the internal control system have a significant effect on the quality of financial reporting;
 
 Keywords : the Implementation of the Asset Management and The Implementation of the Internal Control system.

Determinant Harga Saham Perusahaan Sektor Pertambangan di Bursa Efek Indonesia

The purpose of this research is to analyze the influence of debt ratio, size, earnings per share, dividend policy, and money supply to stock price in mining Sector Company listed in Indonesia stock exchange period 2011-2015. This research uses the type of causality research and the data used is secondary data. Sampling technique by purposive sampling and obtained by eight companies as research object. The analysis method used is multiple linear regression analysis. The results show the debt ratio, size, earnings per share, dividend payout ratio, and dividend yield effect on stock prices of mining companies. While the money supply does not affect to stock price of mining companies. The recommendation of this research is that company need to consider debt ratio, size, earnings per share, dividend payout ratio and dividend yield in making company policy, because can affect stock price movement of company and become an alternative investment decision-making for investors.

ANALISA PENGARUH SERVICE QUALITY DAN PRICE PERCEPTION TERHADAP CUSTOMER SATISFACTION DENGAN PERCEIVED VALUE SEBAGAI VARIABEL INTERVENING PADA COFFEE TOFFEE JATIM EXPO SURABAYA

AbstractCoffee Toffee can be used for meetings or other events. In terms of service Coffee Toffee has an excellent barista and knowledgeable about coffee, cozy atmosphere equipped with various facilities, making Coffee Toffee as a place for those who want to refresh the mind while relaxing and enjoy a cup of cappucino, latte or espresso. This study aims to analyze the effect of service quality and price perception to customer satisfaction with perceived value as intervening variable at Coffee Toffee Jatim ExpoThis research belongs to the type of causal research. The population used is Coffee Toffee East Java Expo Surabaya customers who have purchased Service Quality from Coffee Toffee Jatim Expo Surabaya, while the sample used in this research is 120 people taken by using purposive sampling sampling technique. Data collection was done by distributing questionnaires. Data analysis technique used is Structural Equation Modeling (SEM) with AMOS software.The results in this study indicate that (1) there is influence but not significant from service quality from Coffee Toffee Java Expo Surabaya to perceived value; (2) there is influence but not significant from service quality from Coffee Toffee Jatim Expo Surabaya to customer satisfaction; (3) there is influence Price Perception from Coffee Toffee Jatim Expo Surabaya to perceived value; (4) there is influence of price perception from Coffee Toffee Jatim Expo Surabaya to customer satisfaction; and (5) there is influence perceived value from Coffee Toffee Jatim Expo Surabaya to customer satisfaction. Kata kunci: service quality, price perception, perceived value, customer satisfaction

BEBERAPA FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.

BEBERAPA FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI

Efforts to increase state revenues in the tax sector have many obstacles, among others,the level of taxpayer compliance is still low. Many factors that can affect the taxpayercompliance of the individual include taxpayer awareness, tax service and tax sanctions.Objects in this study are individual taxpayers at the Faculty of Engineering SriwijayaUniversity.The purpose of this study is to determine the effect of taxpayer awareness, tax serviceand tax sanctions on Personal Taxpayer compliance in the Faculty of EngineeringSriwijaya University. The type of research used is a type of causal research that isintended to reveal the problems of cause and effect. The sample used in this study is asmany as 188 people taxpayers personally in the Faculty of Engineering SriwijayaUniversity.Based on the results of existing research can be concluded that the consciousness oftaxpayers have a positive but not significant impact on taxpayer compliance in theFaculty of Engineering Sriwijaya University. While for variable of Fiscal service and taxsanction have positive and significant effect to taxpayer compliance. This suggests thatthe higher the tax and tax sanction, the formal taxpayer compliance will be significantlyhigher.

Pengaruh Hubungan Berkelanjutan terhadap Kesetiaan Nasabah di BMT NU Cabang Pragaan Kabupaten Sumenep

One strategy for customers to survive and be even more loyal is to provide attractive product offerings, but that is not enough to get customers to survive and need other steps to retain customers, so that today there are many banks and non-bank financial institutions Which apply the concept of long-term relationship with customers. BMT NU Branch Pragaan Sumenep regency as a non-bank financial institutions that form a cooperative to build a sustainable relationship with customers, so it needs to be examined how the loyalty of its customers. The formulation of the problem in this study is whether the continuous relationship affects customer loyalty in BMT NU Branch Pragaan Sumenep regency? How big is the influence of ongoing relationship to customer loyalty in BMT NU Branch Pragaan Sumenep regency?. The purpose of this research is to know the influence of continuous relationship to customer loyalty in BMT NU Pragaan Branch of Sumenep regency, secondly to know how big influence continuous relationship to customer loyalty in BMT NU Branch Pragaan Sumenep Regency. This study uses a quantitative approach with the type of causal research and tools used simple linear regression analysis. The data used are primary data obtained through questionnaire. And Respondents are customers of BMT NU Branch Pragaan Sumenep with a population of 5005 customers and as many samples 98 customers with error rate of 10%. The results showed that there is a significant influence on the ongoing relationship to customer loyalty in BMT NU Branch Pragaan Sumenep. It is stated based on the result of Test-t yield correlation coefficient value tarithmetic= 14.325> ttable=1.290 with a significance level of 0.000 <0.1, and the value of positive beta coefficient. Of the coefficient of determination (R2) by using SPSS (Statistical for the Social Sciences) version 18, By looking at R square gain of 0.681. This means that 68.1% of customer loyalty is influenced by continuous relationships in BMT NU Branch Pragaan Sumenep. While the rest of 39.1% can be influenced by other factors. From the simple linear regression equation (Y = a+ bX) is Ŷ = 2.030 + 0.396X, where the constant value (a) of 2.030 indicates that if the continuous relationship variable is equal to zero (not taken into account), the customer's loyalty is 2.030 units and b = 0.396, it can be interpreted that the magnitude of customer loyalty variable coefficient marked positive (0,396) indicate that if continuous relationship increases 1%, hence loyalty score of customer will increase equal to 39,6%.

Pengaruh Otonomi dan Akuntabilitas Perguruan Tinggi terhadap Kinerja Manajerial

The main objective of this research is investigate the effect of autonomy and accountability on managerial performance . This research uses survey method with verification approach and type of causal research, conducted on 18 universities in Bandung as the unit of analysis, while the unit of observation is a Vice-Chancellor, and Dean. The type of data is primary data collected by a questionnaire research instruments containing ordinal scale for measurement. Validity and reliability tests have also been done on the entire collected questionnaire. Furthermore, data are converted into interval scale, then hypothesis test are done using SPSS 20. This research has shown that (1) Simultaneously, there is a significant effect of autonomy, accountability on managerial performance. (2) Partially only accountabilityt has significant effect on managerial performance. Whereas autonomy does not have significant effect on it.