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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati MEDIA BINA ILMIAH Journal of Research in Business, Economics, and Education WIDYA MANAJEMEN Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Abdimas ADPI Sosial Dan Humaniora Transformatif: Ekonomi, Bisnis dan Kewirausahaan Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Journal of Social Science
Ni Made Satya Utami
Prodi Manajemen Fakultas Ekonomi & Bisnis Univ,Mahasaraswati Denpasar
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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MULTIGROUP ANALYSIS (MGA): PERAN GENDER PADA KUALITAS AUDIT MELALUI ANALISIS VARIABEL KOMPETENSI DAN INDEPENDENSI AUDITOR admin unkriswina; I Made Purba Astakoni; Ni Putu Nursiani; Ni Made Satya Utami; I Ketut Setia Sapta
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 10 No 1 (2021): Vol X No 1 (Mei) 2021
Publisher : Universitas Kristen Wira Wacana Sumba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (694.902 KB) | DOI: 10.58300/transformatif.v10i1.161

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at several Public Accounting Firms (KAP) in Denpasar City with the research subjects being all auditors. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample is done by purposive method, so that the numbers of samples selected are 53 auditors. Data collection techniques used were interviews with questionnaires with multiple choices closed. In this study data analysis uses the Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can be accepted. Through multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence on quality an audit. Whereas gender testing as a moderating variable on the effect of auditor independence on audit quality has not been tested.
Gender Sebagai Sub-sample: Variabel Anteseden Perilaku Organizational Citizenship Behavior (OCB) I Nyoman Tri Sutaguna; Agus Yulistiyono; Yenny Verawati; Ni Made Satya Utami; I Made Purba Astakoni
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.133-149

Abstract

The objectives of this study namely analyzing the role of workplace spirituality, organizational citizenship behavior (OCB), organizational commitment, job satisfaction, and analyzing gender roles as a sub-sample in the research model adopted. This research was conducted in all notary offices in Bangli Regency, with research sample of 45 permanent employees. Empirical data were analyzed through the Partial Least Square approach (SEM_PLS) approach. The results of testing the model with the Q-Square Predictive Relevance (Q2), R-Square (R2) approach or the coefficient of determination, and Goodness of Fit (GoF) obtained a model with a good predicate. Research results confirmed that workplace spirituality significantly influence on job satisfaction and organizational citizenship behavior. Results also proved that workplace spirituality positively influence organizational commitment. Whereas job satisfaction insignificantly influences organizational citizenship behavior and organizational commitment also showed insignificant effect towards organizational citizenship behavior. In testing gender as a sub-sample on all linkages built in the model, no significant results have been obtained, in the sense that gender roles (both male and female) as a group are not significantly different.
ANALISIS DETERMINASI SIKAP MENGELUH, PELUANG SUKSES KELUHAN, DAN KEPERCAYAAN DIRI TERHADAP PERILAKU KOMPLAIN PASIEN PADA UPT. KESMAS DI KECAMATAN SUKAWATI, GIANYAR, BALI Ni Putu Cempaka Dharmadewi Atmaja; Ni Made Satya Utami
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol 1 (2018): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.966 KB)

Abstract

ABSTRAKPerilaku komplain adalah sikap terhadap ketidakpuasan yang dirasakan konsumen terhadap pembelian produk. Perilaku komplain masyarakat terhadap proses layanan dapat dijadikan motivasi bagi perusahaan atau organisasi untuk dapat meningkatkan kualitas layanannya. Hasil observasi ditemukan bahwa masyarakat jarang melakukan keluhan secara langsung ke UPT. Kesmas, sehingga UPT. Kesmas kurang memahani kebutuhan masyarakat yang sebenarnya.. Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh sikap mengeluh, peluang kesuksesan keluhan dan kepercayaan diri terhadap perilaku komplain pasien. Penelitian ini dilakukan di UPT Kesmas Sukawati I dan UPT Kesmas Sukawati II yang terdapat di Kecamatan Sukawati, Kabupaten Gianyar, Bali. Jumlah sampel sebanyak 100 orang, diambil dengan menggunakan teknik purposive sampling. Metode pengumpulan data dengan kuesioner dan teknik analisis yang digunakan adalah regresi linear berganda, Uji t dan Uji F. Berdasarkan hasil analisis ditemukan bahwa sikap mengeluh berpengaruh tidak signifikan terhadap perilaku komplain. Sedangkan peluang sukses keluhan dan kepercayaan diri mempunyai hubungan positif dan signifikan terhadap perilaku komplin, menunjukan bahwa terdapat hubungan yang searah antara peluang sukses keluhan dan kepercayaan diri terhadap perilaku komplain.Kata kunci: Sikap mengeluh, peluang sukses keluhan, kepercayaan diri dan perilaku komplain.ABSTRACT Complaint behavior is an attitude towards consumers' dissatisfaction with the purchase of a product. The behavior of public complaints about the service process can be used as motivation for companies or organizations to be able to improve the quality of their services. The observation find people rerely do complaint directly to UPT Kesmas, so thatUPT Kesmas do not understand about the real needs of the company. The purpose of this study was to examine and analyze the effect of complaining attitudes, the chances of success of complaints and confidence in the behavior of patient complaints. This research was carried out at UPT Kesmas Sukawati I and UPT Kesmas Sukawati II in Sukawati District, Gianyar Regency, Bali. The number of samples was 100 people, taken using purposive sampling technique. Data collection methods with questionnaires and analysis techniques used are multiple linear regression, t test and F test. Based on the results of the analysis found that the attitude of complaining has no significant effect on complaints behavior. While the chances of success of complaints and self-confidence have a positive and significant relationship to complex behavior, indicating that there is a unidirectional relationship between the chances of successful complaints and confidence in complaint behavior. Keywords: complaining attitudes, the chances of success of complaints, confidence, behavior of patient complaints
Auditor's Competence And Independence As Determinant Audit Quality With Gender As Moderating Variable I Made Purba Astakoni; Ida Bagus Swaputra; Ni Made Satya Utami; Yenny Verawati
Journal of Social Science Vol. 1 No. 3 (2020): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.385 KB) | DOI: 10.46799/jss.v1i3.29

Abstract

This study has several objectives: 1) to find out and analyze the effect of auditor competence on audit quality, 2) to know and analyze the effect of auditor independence on audit quality, 3) to know and analyze the role of gender as a moderating effect on the influence of auditor competence on audit quality, 4) to find out and analyze the role of gender as a moderating effect on auditor independence on audit quality. This research was conducted at the Public Accounting Firm (KAP) in Denpasar City. The populations in this study were all auditors in the city of Denpasar, amounting to 112 people. Determination of the sample was done by purposive method, so that the number of samples selected was 53 people. Data collection techniques used was interviews supported by questionnaire with a closed multiple choices. Data analysis used was Partial Least Square (PLS) approach. The results showed that the overall strength of the model was stated to be very good. Hypothesis 1, which states that auditor competence has a significant positive effect on audit quality, can be accepted, Hypothesis 2, which states that auditor independence has a significant positive effect on audit quality, can also be accepted. Through a multi-group analysis it is stated that gender is able to be a moderating variable on the effect of auditor competence over the quality of an audit.Whereas gender testing as a moderating variable on the effect of auditor independence over the quality of an audit has not been tested.
Co-Authors admin unkriswina Astakoni, I Made Purba I Ketut Setia Sapta I Ketut Setia Sapta I Made Purba Astakoni I Made Purba Astakoni I Made Purba Astakoni I Made Purba Astakoni I Made Purba Astakoni I Nyoman Tri Sutaguna I Putu Dharmawan Pradhana Ida Bagus Swaputra Nengah Landra Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Nursiani Ni Putu Nursiani Pande Ketut Ribek Putu Eka Pasmidi Ariati Putu Novia Hapsari Ardianti Sapta Rini Widyawati Wayan Wardita Yenny Verawati Yulistiyono, Agus