Recky Riandika Sayandra, Recky Riandika
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PENGARUH KOMPETENSI, INDEPENDENSI, AKUNTABILITAS DAN MOTIVASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Kantor Akuntan Publik Se Sumatera) Sayandra, Recky Riandika; -, Kamaliah; -, Rofika
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine the influence of competence, independence, accountability and motivation on audit quality factors Public Accounting Firm se Sumatra. As the dependent variable is the quality of the audit, while the independent variables are competence, independence, accountability and motivation. The analysis method used in this research is descriptive statistical analysis method and multiple regression analysis. Research methods using census method, in which the entire population of 75 auditors spread on Public Accounting Firm in Sumatera used as a sample as well as research respondents. Prior to testing hypotheses, test the validity and reliability of the primary data questionnaire. Regression equations were then tested by the analysis of the classical assumption of Normality Test, Heteroskidastity test and Multicolinearity test. To see the effect of independent variables on the dependent variable is done through the analysis of t-test, F-test, a test of determination R (correlation coefficient), R Square (R2) and Adjusted R2. The results showed a partial and simultaneous factors of competence, independence, accountability and motivation have an impact on audit qualityKeywords: competence, independence, accountability and motivation, quality audit.
ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN MAHASISWA DAN WORDS OF MOUTH (WOM) PROGRAM PASCASARJANA UNIVERSITAS RIAU PEKANBARU Sayandra, Recky Riandika; Zulkarnain, Zulkarnain; Samsir, Samsir
Jurnal Tepak Manajemen Bisnis Vol 10, No 4 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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This study aims to analyze the influence of service quality factors in theGraduate Program of Universitas Riau on student satisfaction and tendency ofwords of mouth among students of Graduate Program of Universitas Riau.Analysis of data influence between research variables using structural equationmodeling (SEM) approach. SEM is a multivariate analysis used to analyzerelationships among variables. One of the software that can be used is IBM SPSSAmos Version 21. Amos was chosen because of the ease in using graphic interface(Amos Graphic) to describe the structural model. Data were obtained from 139respondents by filling out questionnaires. SEM model after experiencing severalstages and modifications have met the criteria of goodness of fit with the value ofeach index are: (a) chi-square= 34,852; (b) cmin/df= 1,452; (c) probabilitas=0,071; (d) GFI= 0,957; (e) AGFI= 0,905; (f) CFI= 0,977; (g) TLI= 0,956; dan(h) RMSEA= 0,057. By looking at the value of iritical, ratio regression weightmore than 1.65 and p-value <0,05, it can be concluded that the service qualityfactor has a significant effect on the student satisfaction and on the factor ofwords of mouth, and also the student satisfaction factor also influence the factorof words of mouth. Furthermore Effect total influence of variable Quality ofservice to student satisfaction variable = 0,808 (80,8%) and to variable of Wordsof mouth = 0,403 (40,3%). While the total effect of Student Satisfaction variableto variable Words of mouth = 0,396 (39,6%). Then the direct influence of variableQuality of service to variable Words of mouth = 0,083 (8,3%) and indirectinfluence of variable Quality of service to variable of Words of mouth = 0,320(32%).