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Showing 274 articles found for "Testing"

The Influence of Accountability Factors, Professionalism, and Auditor Experience on Audit Quality with Reward as a Moderation Empirical Study of Public Accounting Firm in Sulawesi, Maluku and Papua Regions

Sangkala, Masnawaty
Abstract: The purpose of this study is to determine the effect of auditor competence, independence, and experience on audit quality. This study is important because of the increasing demand from users of financial statements for quality… uality audit reports. The population of this study were auditors working at a Public Accounting Firm domiciled in Bogor with a sample of 69 respondents. The sample was selected using the convenience sampling method. The data processing and analysis methods used were descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The data were tested using SPSS software version 25. The findings of this study indicate that the independent variables in this study, namely accountability, professionalism, and experience, simultaneously have a positive and significant effect on Audit Quality.

The Influence of Electronic Service Quality and Trust in Increasing Loyalty Through User Satisfaction

Iqbal, Faizul
Abstract: This study aims to (1) examine the direct effect of service quality and user trust on SIAPkerja employment service user satisfaction; (2). examine the direct effect of service quality and user trust on SIAPkerja employment… nt service user loyalty; (3). examine the direct effect of user satisfaction on SIAPkerja employment service user loyalty; and (4). Testing the indirect effect of service quality and user trust on the loyalty of SIAPkerja employment service users through user satisfaction. This study involved 150 users of the Ministry of Manpower's SIAPkerja employment service. Data was obtained through the distribution of questionnaires. Hypothesis testing using Structural Equation Model - Partial Least Square (SEM-PLS) using SmartPLS 3. The results showed that service quality and user trust directly have a positive and significant effect on SIAPkerja employment service user satisfaction; service quality directly has a positive and significant effect on user loyalty.  User trust directly has a positive but insignificant effect on user loyalty.  User satisfaction directly has a positive and significant effect on user loyalty. Service quality and user trust indirectly have a positive and significant influence on the loyalty of SIAPkerja employment service users through user satisfaction. In other words, user satisfaction mediates the effect of service quality and user trust on the loyalty of SIAPkerja employment service users.

The Influence of Product Quality and Price Perception on The Decision to Purchase Pixy Cosmetic Products in Watson, East Jakarta

Nurmaningsih, Maulidia, Rafiqa, Nissrina , Novia Eka
Abstract: The aim of this research is to determine the influence of product quality and price perception on purchasing decisions for Pixy cometics products at Watson, East Jakarta. The analysis method in this research uses primary… data. The test stages carried out were validity tests, reliability tests, classical assumption tests (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis tests, T test, F test, and coefficient of determination test (R2). The data used in this research used a questionnaire questionnaire via Google Form and consisted of 100 respondents. The sampling method in this research is non-probability sampling with a purposive sampling technique. The testing tool used in this research is IBM SPSS 26 software. The results of this research show that simultaneously the product quality variable and the price perception variable have a significant influence on purchasing decisions for Pixy cosmetic products at Watson, East Jakarta. Partially, the product quality variable has a positive and significant effect on purchasing decisions, and the price perception variable has a positive and significant effect on purchasing decisions for consumers of Pixy cosmetic products at Watson, East Jakarta. 

The Influence of Fixed Assets Investment, Solvency, Working Capital and Free Cash Flow on The Profitability of Manufacturing Companies Listed on The Indonesian Stock Exchange Period 2017-2020

Wibowo, Arief Nugroho, Pangesti, Indah, Saputro, Firdaus Budhy
Abstract: This research aims to examine the effect of Fixed Asset Investment, Solvency, Working Capital and Free Cash Flow on Profitability. Several previous studies showed various results. To obtain valid results, a test is carried… ed out on each variable based on the hypothesis that is built. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample used was selected using a purposive sampling method. After eliminating data with several criteria, 57 companies were identified as samples during the 2017-2020 period. Hypothesis testing was carried out using multiple linear regression analysis with the help of IBM SPSS version 25 software. The results of this research show that Fixed Asset Investment, Solvency and Free Cash Flow have an influence on Profitability, while Working Capital has no influence on Profitability. 

The Effect of Profitability, Liquidity, Solvency and Activities on The Value of Manufacturing Companies in The Food and Beverage Sub-Sector Listed on The IDX 2018-2022

Hasanuddin, Rismayanti, Musa, Muh. Ichwan, Amin, Andi Mustika, Sahabuddin, Romansyah
Abstract: This research was conducted with the aim of knowing, analyzing, and testing the effect of profitability, liquidity, solvency, and activity on the value of manufacturing companies in the food and beverage sub-sector listed… d on the Indonesia Stock Exchange for the 2018-2022 period. Profitability is measured by Return on Equity, liquidity is measured by the Current Ratio, solvency is measured by the Debt to Equity Ratio, and activity is measured by Total Asset Turnover. This study uses a type of quantitative research with a comparative causal approach. The population used in this study were 30 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The research sample was taken using a purposive sampling technique. so that a sample of 11 food and beverage sub-sector companies were obtained which were listed on the Indonesia Stock Exchange for the 2018-2022 period. The analytical method used is multiple linear regression analysis using the SPSS version 21 program. The results of this study state that profitability has a positive and significant effect on firm value. Solvability has a positive and insignificant effect on firm value. liquidity and activity have a negative and insignificant effect on firm value.

The Influence of Implementating Performance Allowence Policies and Leadership On Employee Performance at RSUD Haji Makassar

Ikram M, Muhaidir, Haerani, Sitti, Ismail, Muhammad
Abstract: The primary objective of this study is to investigate the impact of the implementation of performance allowance policies and leadership on employee performance within the context of Haji Makassar General Hospital. The quantitative… antitative research methodology aims to elucidate the causal relationship between the variables under examination. The population under investigation consisted of 67 employees of Haji Makassar General Hospital, and the entire population was included as the sample for this study. The data collection techniques included questionnaires, documentation analysis, interviews, and an extensive literature review. The data analysis methodology contained multiple regression analysis and hypothesis testing in partial and simultaneous manners. The research findings indicate that the variables of performance allowance policies and leadership engagement exhibit a positive and significant influence on employee performance at Haji Makassar General Hospital. In other words, the research hypothesi.

The Effect of Service Quality on Customer Satisfaction at Banua Coffee Cafe in Makassar City

Musa, Ichwan, Pahlevi, Cepi, Sudirman, Indrianty, Sumardi
Abstract: The goal of this study is to ascertain how the level of service at Cafe Banua Coffee in Makassar City affects customer satisfaction. The research method utilized in this file is a quantitative research approach with an associative… ssociative research type. This study found that service quality has an impact on customer satisfaction at Café Banua Coffee in Makassar city. Quantitative research is a research method based on the positivist philosophy, used to examine specific populations or samples. Data collection uses research instruments, and data analysis is quantitative in nature with the aim of testing predetermined hypotheses. This suggests that the business might raise client happiness by enhancing the caliber of services offered.

The Effect of Solvency Ratio on Profitability Ratio in PT. Unilever Tbk Period 2014-2021

Idris, Abdi Akbar, Hasbiah, Siti
Abstract: This study aims to determine the influence of the solvency ratio has an influence on the ratio at PT. Unilever Tbk for the 2014-2022 quarter, the data in this study are secondary data for 32 samples. The methods used to… analyze the relationship between variables are descriptive analysis, classical assumption test, multiple linear regression and hypothesis testing. The findings in this study show that partially the solvency ratio has no effect on the solvency ratio. It is also known that the solvency ratio does not have a significant effect on changes in earnings

The Effect of Loan Performance on Profit Growth WITH Operational Costs and Operating Income (OCOI) as Intervening Variables at Commercial Banks in Indonesia

Pramukti, Eko, Laba, Abdul Rakhman, Pramukti, Andi Aswan
Abstract: This study aims to analyze and determine the effect of loan performance on profit growth with operational costs and operating income (OCOI) as intervening variables in commercial banks in Indonesia. The data analysis technique… hnique in this study uses Partial Least Square (PLS) using Smart PLS software. This data analysis technique is used to facilitate researchers in data processing and analysis. The results show that the loan performance coefficient positively and significantly affects profit growth. The results of testing loan performance on profit growth show a path coefficient of 0.372 with a t-statistic value of 3.504. The t-statistic value is smaller than the t-table value (1.96). The coefficient of operating costs and operating income shows a negative and significant impact on profit growth. The results of the OCOI test on profit growth show a path coefficient of -0.638 with a t-statistic value of 6.324. The t-statistic value is greater than the t-table value (1.96). The loan performance coefficient through operational costs and operating income is negative and not significant to profit growth. The results of testing the performance of loans through OCOI on profit growth show a path coefficient of -0.174 with a t-statistic value of 1.756. The t-statistic value is smaller than the t-table value (1.96).

The Influence of Product Quality, Price, and After-Sales Service on the Purchase Decision of Honda Matic Motorcycle

Ahmad Maulana Putra, Zainal Ruma, Muhammad Ilham Wardhana Haeruddin, Amiruddin Tawe, Muh. Ichwan Musa
Abstract: The purpose of this study was to determine the effect of product quality, price, and after-sales service on purchasing decisions for Honda brand Matic Motorbikes individually and simultaneously. The sample used was 100 students… tudents of the Faculty of Economics and Business who had been selected based on predetermined criteria. Data collection techniques were carried out by questionnaire and literature study. The data analysis technique consists of validity test, reliability test, classical assumption test which consists of normality test, multicollinearity test, and heteroscedasticity test, multiple linear analysis test, hypothesis testing, determinant coefficient test. All independent variables have a correlation that is in the same direction as the dependent variable (purchase decision). The most dominant variable influencing purchasing decisions is the product quality variable. Which means that the dependent variable purchasing decisions can be explained by variables consisting of product quality, price, and after-sales service, the rest is explained by other variables that are not examined.