453,454 research outputs found

    Statistical analysis of modified predictive control of non-minimum phase system

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    Testing statistical hypothesis in comparison of corresponding pairs of signals in control has not been widely used both in practice and research. In this paper, pairs of signals obtained during control before and after a modification of a control algorithm are paired tested by quantitative methods. In previous research, the authors used this type of mathematical analysis with regards to the control quality in an analysis of signals in multivariable MPC with a modified optimization strategy. The control quality was slightly influenced in favour of the decreasing the computational complexity of the MPC control algorithm. In this paper, results of a predictive control of a non-minimum phase system with an elimination of the undershoot are analysed in detail. The control algorithm was modified by a particular setting of control constraints. The aim of this modification was suppression of the undershoot. The quality of control with the original and modified control algorithms is analysed by testing hypothesis. Particular signals are compared using the testing hypotheses on the statistically significant differences. © 2019, World Scientific and Engineering Academy and Society. All rights reserved

    PRINCIPALS’ QUALITY CONTROL MECHANISMS AS DETERMINANTS OF TEACHERS’ JOB PERFORMANCE IN PUBLIC SECONDARY SCHOOLS IN IMO STATE, NIGERIA

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    The study investigated principals’ quality control mechanisms as determinants of teachers’ job performance in public secondary schools in Imo state. Six research questions and six hypotheses guided the study. The population of the study consisted of 320 principals while the proportionate random sampling technique was used to obtain 200 principals that form the sample size. A 38 item questionnaire titled; “Principals’ Quality Control Mechanisms as Determinants of Teachers’ Job Performance in Public Secondary Schools Questionnaire” (PQCMDTJPQ) was used to obtain responses from respondents. The instrument was validated by three experts, two from the Department of Educational Management and Policy and one from Educational Foundations Department. The reliability of the instrument was established through pilot-testing and analysis using Cronbach alpha which yielded an overall coefficient of 0.84 which was considered reliable enough for the study. Pearson Product Moment Correlation Coefficient was used to answer the research questions and test the hypotheses. The findings of the study indicated that most principals of public secondary schools in the study area do not adequately employ the use of quality control mechanisms to guide teachers’ job performance. It was therefore recommended principal of public secondary schools should deliberately adopt an all-encompassing quality control mechanism that will help to enhance teachers’ job performance.  Article visualizations

    PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SAMPANG (Studi Empiris Pada SKPD Kabupaten Sampang)

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    This study aims to determine the effect of human resource competence, utilization of accounting information systems, and control systems on the financial quality of the Sampang district government (Empirical Study on the SKPD of Sampang district). The independent variables in this study are the influence of human resource competency, utilization of accounting information systems, and internal control systems, while the dependent variable is the quality of the Sampang district government's financial reports. This type of research is quantitative research because the data used is numbers and numbers. The source of data in this study is primary data, with the data collection method in the form of a questionnaire. The population in this study is the manager of the work unit or the official of the Regional Work Unit (SKPD) in Sampang Regency. The data collection technique is by giving a set of written statements or questions to the respondents to answer. The questionnaire from this study is a questionnaire that uses a Likert scale to clarify the variables measured in the study. The variables used are a score or value system with a 4-point Likert scale. Based on this method, the number of SKPD used is 45 respondents. The hypotheses were tested using descriptive statistical analysis, instrument testing, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS Version 22. The results showed that the variable of human resource competence had no effect on the quality of financial statements ( 0.713 0.05) and the variable of accounting information system utilization has a significant positive effect on the quality of financial statements (0.014 0.05), while the internal control system variable has a significant positive effect on the quality of financial statements (0.028 0.05).Keywords: Human Resources Competence, Utilization of Accounting Information Systems and Internal Control System

    PENGARUH SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGENDALIAN INTERN TERHADAP KUALITAS INFORMASI LAPORAN PERTANGGUNGJAWABAN KEUANGAN DANA BANTUAN OPERASIONAL SEKOLAH DI KABUPATEN SUKOHARJO

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    This study aims to analyze whether human resources, information technology utilization and internal control affect the information quality of financial accountability reports on school operational funds in Sukoharjo Regency. The population of study was all public primary schools who received school operational funds in Sukoharjo Regency. The sample of this research is the public primary schools in Sukoharjo Regency with a sample of 137 schools. The sampling technique used incidental sampling method. Methods of data analysis are to test the quality of the data that include validity, reliability testing, and hypotheses testing by means of multiple regression analysis. From the results of validity and reliability testing showed that all variables can be said to be valid and reliable so that the items in each of these variables be used as a measuring tool. Moreover, the classical assumption test also showed that all of the data so that the data are free from the disease-free of bias. Hypotheses testing use multiple regression analysis. The analysis results shows that (1a) human resources influencing the reliability of financial accountability reports on school operational funds, (2a) information technology utilization not influencing the reliability of financial accountability reports on school operational funds, (3a) internal control influencing the reliability of financial accountability reports on school operational funds, (1b) human resources not influencing the timeliness of financial accountability reports on school operational funds, (2b) information technology utilization not influencing the timeliness of financial accountability reports on school operational funds, (3b) internal control influencing the timeliness of financial accountability reports on school operational funds. Keyword: human resources, information technology utilization, internal control, information quality, the reliability and timeliness of financial accountability reports, School Operational Fund

    PENGARUH SISTEM PENGENDALIAN INTERN (SPI)TERHADAP PENGELOLAAN ASET DAERAH DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Pemerintah Kota Bandung)

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    Penelitian yang dilakukan bertujuan untuk (a) mengetahui pengaruh Sistem Pengendalian Intern (SPI) tehadap pengelolaan aset daerah, (b) mengetahui pengaruh Sistem Pengendalian Intern (SPI) terhadap kualitas laporan keuangan, (c) mengetahui pengaruh pengelolaan aset daerah terhadap kualitas laporan keuangan, dan (d) mengetahui perngaruh Sistem Pengenalian Intern (SPI) dan pengelolaan aset daerah terhadap kualitas laporan keuangan. Desain penelitian yang digunakan dalam penelitian ini adalah deskriptif asosiatif. Metode pengambilan sampel yang digunakan peneliti adalah teknik purposive sampling. Sampel pada penelitian ini adalah 47 Satuan Kerja Perangkat Daerah (SKPD) Pemerintah Kota Bandung. Jenis data yang digunakan penulis adalah data primer, adapun teknik pengumpulan data dilakukan dengan cara kuesioner, dan model penelitian yang digunakan untuk menguji hipotesis adalah analisis jalur. Hasil pengujian hipotesis adalah sebagai berikut: (a) Sistem Pengendalian Intern berpengaruh terhadap pengelolaan aset daerah sebesar 3,7%, (b) Sistem Pengendalian Intern berpengaruh terhadap kualitas laporan keuangan sebesar 0,6%, (c) Pengelolaan aset daerah berpengaruh terhadap kualitas laporan keuangan sebesar 12%, dan (d) Sistem Pengendalian Intern (SPI) dan pengelolaan aset daerah secara bersama-sama berpengaruh terhadap kualitas laporan keuangan sebesar 12,1%. Kata kunci: pengendalian intern, pengelolaan aset daerah, dan kualitas laporan keuangan. The result is done to (a) to calculate the effect of internal control tomanagement region assets,(b) to calculate the effect of internal control to quality of financial report, (c) to calculate the effect of internal control to management region assets, and (d) to calculate the effect of internal control and management region assets to quality of financial report. Research method used in this research is descriptive asosiatif. Sampling method used by author is purposive sampling. Sample in this research are 47 office of Bandung Goverment. Data types used by author is primary data, while the data collecting technique is questionnaire, and the statistic method used to test the hypotheses was path analysis. Hypotheses testing result are as follows: (a) internal control have influence as big as 3,7% to management region assets ,(b) internal control have influence as big as 0,6% to quality of financial report, (c) management region assets have influence as big as 12% to quality of financial report, (d) internal control and management region assets have influence as big as 12,1% to quality of financial report. Keywords : internal control, management region assets, and quality of financial report

    Impact of Internal Control on the Quality of Accounting Information at Enterprises Listed on the Stock Market in Vietnam

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    Purpose: This study is intended to show the impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam.   Theoretical framework: We using the multivariate linear regression model between the five independent variables according to five components of internal control in the framework of the COSO 2013 and the dependent variable - accounting information quality according with four attributes namely: appropriateness, reliability, consistency and comparability, completeness and ease of understanding which was presented Susanto in 2016.   Design/methodology/approach: Quantitative research methods are used through questionnaires sent to directors and chief accountants of enterprises. The sample size is 193 valid questionnaires for the period from 2021-2022. Statistical analysis tools, testing the reliability of the scale, exploratory factor analysis, and multiple linear regression are used to evaluate the impact of internal control on the quality of accounting information.   Findings: The research results have proved that all hypotheses are accepted and internal control factors have a positive impact on the usefulness of accounting information. In which, the control environment variable has the strongest impact with the coefficient β5 = 0.276, followed by the monitoring activity variable with the coefficient β5 = 0.258. The risk assessment variable has the impact level of β2 = 0.201; the information, communication and control variables have the lowest impact with the coefficients of β4 = 0.175 and β3 = 0.141, respectively.   Research, Practical & Social implications: The study has provided a basis to confirm the relationship and direction of impact of internal control on the quality of accounting information at companies listed on the stock market in Vietnam. Thereby, this research gives some recommendations for improving the internal control of enterprises in order to improve the quality of accounting information.   Originality/value: The findings reveal that the quality of internal control plays an important role in increasing the quality of accounting information, ensuring the safety of enterprises' assets, reducing financial fraud, and improving risk prevention

    PENGARUH TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, LOCUS OF CONTROL, DAN ETIKA PROFESI TERHADAP PERILAKU DISFUNGSIONAL AUDIT: THE EFFECT OF TIME BUDGET PRESSURE, TASK COMPLEXITY, LOCUS OF CONTROL, AND PROFESSIONAL ETHICS ON DYSFUNCTIONAL AUDIT BEHAVIOR

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    In auditing, an auditor must always be guided by audit standards to maintain the quality of the audit results so they can be free from material misstatement. However, internal and external environmental factors may lead auditors to deviant behavior. Thus, this study examines the effect of time budget pressure, task complexity, locus of control, and professional ethics on dysfunctional audit behavior. The survey method was used for 40 respondents of BPK RI Representative of DKI Jakarta auditors through a questionnaire instrument with a convenience sampling approach. Data analysis uses ordinary least squares (OLS) in testing the four hypotheses proposed. The results showed that locus of control and task complexity positively affected dysfunctional audit behavior. Meanwhile, professional ethics has a negative effect on audit dysfunctional behavior. In addition, the results also show that time budget pressure does not affect dysfunctional audit behavior. The overall research results indicate that there is a need to re-evaluate the time and budgetary pressures of audit implementation by BPK personnel to mitigate the potential for deviant behavior

    PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP KUALITAS AUDIT

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    This study aims to examine the effect of ownership structure on audit quality. The research was done by testing the effect of variable ownership concentrations (OwCon), foreign ownership (ForOwn), institutional ownership (InsOwn), and managerial ownership (ManOwn) on audit quality (AuQua). In addition, this study also used two control variables namely firm size (Size) and leverage (Lev). The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the period of 2011. While the sampling method used was purposive sampling method. Overall, the sample used in this study amounted to 166 companies. From the analysis performed in this study, it can be concluded that the all variable OwCon, ForOwn, InsOwn, and ManOwn significantly influence AuQua. So, from four hypotheses that proposed in this study, all of them are accepted

    Multiple Testing for Exploratory Research

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    Motivated by the practice of exploratory research, we formulate an approach to multiple testing that reverses the conventional roles of the user and the multiple testing procedure. Traditionally, the user chooses the error criterion, and the procedure the resulting rejected set. Instead, we propose to let the user choose the rejected set freely, and to let the multiple testing procedure return a confidence statement on the number of false rejections incurred. In our approach, such confidence statements are simultaneous for all choices of the rejected set, so that post hoc selection of the rejected set does not compromise their validity. The proposed reversal of roles requires nothing more than a review of the familiar closed testing procedure, but with a focus on the non-consonant rejections that this procedure makes. We suggest several shortcuts to avoid the computational problems associated with closed testing.Comment: Published in at http://dx.doi.org/10.1214/11-STS356 the Statistical Science (http://www.imstat.org/sts/) by the Institute of Mathematical Statistics (http://www.imstat.org
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