Pro-fit

PENGARUH ONLINE CUSTOMER REVIEW, KUALITAS PRODUK DAN CUSTOMER EXPERIENCE TERHADAP KEPUTUSAN PEMBELIAN KOSMETIK MAYBELLINE PADA MAHASISWI DI UNIVERSITAS ISLAM DARUL ‘ULUM LAMONGAN

Ana Fitriyatul Bilgies — 2024-01-31

ABSTRACT

The purpose of this study was to determine the effect of online customer reviews, product quality and customer experience on purchasing decisions for Maybelline cosmetics for female students at Darul ‘Ulum Lamongan Islamic University. The population in this study amounted to 1.519 female students, with a total sample of 94 respondents. The sampling technique used is Purposive Sampling, the analytical method used for this research is deskriptif analys, validity test, reability test, multiple liniear regression test, coefficient of determination test, classic assumption test,t test, f test,. The result of the t test of this study indicate that the online customer reviews variable obtained atcount value of 3.274>1.661, the product quality variable obtained atcount value of 4.771>1.661, the customer experience variable obtained atcount value of 7.241>1.661, and the f test result for the online customer reviews, product quality and customer experience on purchasing decisions obtained Fcount>Ftable or 75.021>2.705, and adjusted r squared value of 0.705 or 70.5%. This show that the variables online customer reviews, product quality and customer experience have a partial and simultaneous effect on purchasing decisions, and the remaining 29.5% is influenced by other variables not examined in this study.

Keyword: Customer Review, Product Quality, Customer Experience

STUDI LITERATUR: KOMPETENSI AUDITOR DAN KEAHLIAN SISTEM INFORMASI AUDITOR TERHADAP PEMBUKTIAN FRAUD

Debby Yusriliana rahmawati — 2024-01-31

ABSTRACT

One part of these efforts is to increase supervision and guidance of the apparatus to stop corrupt behavior in the work environment, and to fully support efforts to prosecute corruption carried out by the Indonesian National Police, the Attorney General's Office of the Republic of Indonesia, and the Corruption Eradication Commission (KPK) by accelerating the dissemination of information about corruption cases and accelerating examination permits for corruption cases. Apart from having to understand auditing and accounting, investigative auditors must also understand the law in relation to cases of irregularities or fraud that can harm State finances (Karyono, 2013: 132). Investigative auditors must have the ability to prove the existence of fraud that may occur and has been detected by various parties before conducting an investigative audit. One of these responsibilities is that investigative audits must be carried out by officers who have the necessary expertise. Auditors must have the ability to prove possible fraud that has been pointed out by various parties beforehand. Auditors have technical expertise, which consists of procedural knowledge and other clerical skills in accounting and auditing.

Keywords : Auditor Competency, Auditor Independence, Auditor Information System, Audit Investigation.

PENGARUH FAMILY OWNERSHIP, KUALITAS AUDIT, DEWAN KOMISARIS, KOMITE AUDIT DAN RANGKAP JABATAN TERRHADAP MANAJEMEN LABA PERUSAHAAN DI INDONESIA

have zulkarnaen — 2024-01-31

Abstract

Indonesia is estimated to have approximately 90% family companies. Family companies are seen from the existence of Family Ownership. Agency theory regulates companies, with capital owners and managers bound by contracts. However, when multiple families have ownership of a company, it is difficult to differentiate family interests from company interests. In addition, minority shareholders and controlling shareholders can be involved in conflicts of interest, one of which is earnings management in financial statements. Internal and external efforts can reduce earnings management efforts. This study tries to determine whether earnings management is influenced by family ownership, audit quality, board of commissioners, audit committee, and multiple positions. This research involved 70 companies running from 2021 to 2022, with 140 BEI data obtained through a purposive sampling method. Panel data regression models are used for estimation. There is a development model used to test the hypothesis used in this research, and the results are as follows. The first model shows that family ownership does not have a significant effect but has a positive impact on the earnings management of manufacturing companies listed on the IDX in 2021-2022. This model also shows that the proportion of independent boards has a negative impact on the earnings management of manufacturing companies listed on the IDX in 2021-2022.

Keywords: Family Company, Company Efforts, Profit Management

STUDI LITERATUR: KOMPETENSI AUDITOR DAN KEAHLIAN SISTEM INFORMASI AUDITOR TERHADAP PEMBUKTIAN FRAUD

Rikhza Masfa’ani — 2024-01-31

ABSTRACT

The aim of this research is to clarify the impact of competence and independence on the quality of trial results through a literature review. This research population uses all research papers and studies related to the researcher's focus, namely competence and independence in the quality of research test results. The method used is a literature review using qualitative methods, carried out using digital skills from various sources. Several studies show that auditor competence has a significant positive influence on the quality of investigative audit results, and independence has a significant positive influence on the quality of investigative audit results. Several studies have found that there is no significant positive effect on independence. The impact on the quality of investigative audit results. Further research is needed to determine whether characteristics other than those described in this article can influence the quality of survey audit results.

Keywords : Auditor Competency, Auditor Independence, Quality of Audit Results, Audit Investigation

PENGARUH KUALITAS PRODUK, HARGA, BRAND EQUITY, DAN PERSONAL SELLING TERHADAP MINAT BELI BUSANA MUSLIM DI TOKO NIBRAS HOUSE SUMBEREJO BOJONEGORO

Bayu Sentosa — 2024-01-31

ABSTRACT

This study aims to determine the effect of product quality, price, brand equity, and personal selling on the intention to buy Muslim clothing at the Nibras Rumah Sumberrejo store, Bojonegoro, partially or simultaneously. The population of this study are consumers who have purchased Nibras House products. This research uses an observation period of 2020- 2022, with a purposive sampling method that obtained 100 respondents. The data analysis method used in this research is multiple linear regression test. The variables used are Product Quality, Price, Brand Equity, Personal Selling and Purchase intention. Purchase intention as independent variable, while product quality, price, brand equity, and personal selling as dependent variable. The results of this study resulted in the finding that partially product quality, price, brand equity, and personal selling have a significant effect on purchase intention. Simultaneously product quality, price, brand equity, and personal selling have a significant effect on purchase intention

Keywords: Produc quality. Price, Brand equity, Personal Selling, and Purchase Intention at Nibras House Store.