Supplemental Material for Omnibus Hypothesis Testing in Dominance-Based Ordinal Multiple Regression

2012 ◽  
Vol 4 (1) ◽  
pp. 66-85
Author(s):  
Nico Darmawan

This research was conducted to analyze relationship between the understanding of the taxpayer and the tax advertising towards compliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) East Tangerang especially in sub-district Ciledug. Objects of this research are taxpayers who pay PBB in KPP East Tangerang especially in sub-district Ciledug and had seen tax advertising in both mass media and electronic media. The samples were taken by non-probability sampling method by using convenience sampling. The total samples used in analysis are 100 respondents. In the technique of data analysts, this research do the validity test by pearson correlation, reliability testing with coefficient Cronbach’s alpha, the classical assumption test, hypothesis testing multiple regression, t test, and F test. The result showed that the understanding of taxpayer have a significant effect on compliance of taxpayer and the tax advertising have  insignificant effect on compliance of taxpayer, meanwhile the understanding of taxpayer and tax advertising simultaneously had a significant effect on compliance of taxpayer. Keywords: Tax Advertising, Compliance of Taypayer, The Understanding of Taxpayer


2017 ◽  
Vol 2 (1) ◽  
pp. 55
Author(s):  
Eka Sari Oktaviani ◽  
Rizka Dara Vonna ◽  
Yuanita Caroline Yuanita Caroline

This research was conducted to find out the relationship between the patient and self-esteem with the aggressiveness of a football supporters because many phenomena that occur as a result of the aggressive behavior of soccer supporters that are often negative and harming others. The subjects in this research there were as many as 102 football supporters with snow ball sampling technique. This study used three scales, the scale of patience, self-esteem scale and scale of agressiveness. Form of the scale used is Likert scale. Hypothesis testing is done by using multiple regression of analysis. The results showed that the analysis results sig 0.000 < 0.05, or higher score of patience and higher score of self-esteem in a football supporter, can be a predictor of low score of aggressiveness.


2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Arian Sumando Butarbutar ◽  
Harijanto Sabijono ◽  
Heince R.N Wokas

This study aims to determine the effect of taxpayer understanding and awareness of tax benefits to the restaurants taxpayer pays taxes . Sources of data used in this study is primary data derived from taxpayer restaurant in Tomohon. The analytical method used is multiple regression analysis. The results of the regression analysis resulted in the equation r Y = 8.000 + 0.136 X1 + 0.440 X2 . R2 value of 0.303 indicates the proportion of the taxpayer contributes understanding and awareness of tax benefits to the restaurants taxpayer pays tax at a restaurant in Tomohon 30.3 %. And korelsi coefficient ( r) of 0.550 . Hypothesis testing using t-test showed that no taxpayer understanding partial effect on consciousness taxpayer pays tax while the restaurant in Tomohon city restaurant tax benefits significantly influence the consciousness of the top tax payers in the city of Tomohon.


2019 ◽  
Vol 2 (2) ◽  
pp. 390
Author(s):  
Ratna Ningsih Radjak

This study aims to determine the Effect of Professionalism and Organizational Commitment on Internal Auditor Performance on DKI Jakarta Representative BPK. The method used to determine the Effect of Professionalism and Organizational Commitment on Internal Auditor Performance uses multiple regression statistical analysis. Based on the research results and hypothesis testing it can be proven that partially the professionalism variable has a positive effect on the performance of the Internal Auditor. While the Organizational Commitment variable significantly influences the performance of the Internal Auditor. Simultaneously the variable Professionalism and Organizational Commitment significantly influence the performance of Internal Auditors. The ability of the variable Professionalism and Organizational Commitment to explain changes in Auditor Performance is equal to 60.8% and the rest is caused by other factors not examined. Of the three variables that most dominantly affect the performance of the Internal Auditor is Professionalism, based on the value of the regression coefficient and the t-level of significance of the Professionalism variable is higher than the Organizational Commitment variable. Thus the Auditor Professionalism really helps the Auditor to improve his performance.


2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 


2020 ◽  
Vol 3 (2) ◽  
pp. 277-288
Author(s):  
Sri Putri Winingrum W. A.

The purpose of this study is to obtain empirical evidence about the influence of independent commissioners on financial performance, analyze the effect of institutional ownership on financial performance, analyze the effect of DER on financial performance, and to analyze the influence of independent commissioners, institutional ownership and DER on financial performance. The method / approach of this research is associative research. The results of the first hypothesis research, the Independent Commissioner Beta value of 0.615116 indicates that the independent commissioner has an influence on financial performance. The second hypothesis testing results, Beta value of institutional ownership of 0.007281 indicates institutional ownership has an influence on financial performance. The results of testing the third hypothesis, the DER Beta Value of -0.162996 indicates that the DER has an influence on financial performance. The fourth hypothesis testing results, the significance test of multiple regression seen from the data from the results of significant testing and F test. Conclusion of the results of the first hypothesis testing, the Beta value of the independent commissioner indicates that the independent commissioner has an influence on financial performance. The results of the second hypothesis testing, Beta value of institutional ownership indicates institutional ownership has an influence on financial performance. The third hypothesis testing results, Beta value dept to equity ratio indicates the DER has an influence on financial performance. The fourth hypothesis testing results, a significant test of multiple regression can be seen from the data of the significant test results and the F test. Abstrak Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai hal-hal sebagai berikut: untuk menganalisis pengaruh komisaris independen terhadap kinerja keuangan, untuk menganalisis pengaruh kepemilikan institusional terhadap kinerja keuangan, untuk menganalisis pengaruh dept to equity ratio terhadap kinerja keuangan, dan untuk menganalisis pengaruh komisaris independen, kepemilikan institusional dan dept to equity ratio terhadap kinerja keuangan. Metode/Pendekatan berdasarkan pada judul dan permasalahan, maka jenis penelitian ini adalah penelitian asosiatif. Hasil Penelitian Hasil pengujian hipotesis pertama, Nilai Beta komisaris independen (komind) sebesar 0.615116 yang menandakan bahwa komisaris independen (komind) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis kedua, Nilai Beta kepemilikan institusional (kepinst) sebesar 0.007281 yang menandakan bahwa kepemilikan institusional (kepinst) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis ketiga, Nilai Beta dept to equity ratio (DER) sebesar -0.162996 yang menandakan bahwa dept to equity ratio (DER) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis keempat, Untuk uji signifikan regresi berganda dapat dilihat dari data dari hasil pengujian signifikan dan uji F. Kesimpulan hasil penelitian hasil pengujian hipotesis pertama, Nilai Beta komisaris independen (komind) menandakan bahwa komisaris independen (komind) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis kedua, Nilai Beta kepemilikan institusional (kepinst) menandakan bahwa kepemilikan institusional (kepinst) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis ketiga, Nilai Beta dept to equity ratio (DER) menandakan bahwa dept to equity ratio (DER) mempunyai pengaruh terhadap kinerja keuangan (knrkeu). Hasil pengujian hipotesis keempat, Untuk uji signifikan regresi berganda dapat dilihat dari data dari hasil pengujian signifikan dan uji F. Kata Kunci : Kinerja Keuangan, Komisaris Independen, Kepemilikan Institusional, DER


2018 ◽  
Vol 10 (1) ◽  
pp. 65-73
Author(s):  
Eva Anggra Yunita

This research investigates the causes of work stress among public accountant in public accountant official of Yogyakarta. Specifically, it identifies role overload, family conflict and pay satisfaction. The research constitutes a correlated research with interview and questionnaires. Data for this research was obtained from a 5-points Likert scale questionnaire mailed to 60 public accountant. The statistical method for analysis and hypothesis testing employed in this research was multiple regression based on SPSS program. Results show that there was a positive relationship between workload and work stress. Meanwhile, family conflict and pay satisfaction factor were not related to work stress.


2018 ◽  
Vol 3 (1) ◽  
pp. 80
Author(s):  
PUTRI PUSPITA_AYU

The research is to find out and analyze the contribution of Original income Equalization Funds against the region and the financial performance of local Government Counties and the city of se-West Java province. Hypothesis testing in this study using multiple regression analysis (Multiple Regression) on the grounds that its independent variable more than one. This analysis is used to determine the relationship between financial performance areas with independent variables (the original Revenue Equalization Fund and regional). To know the influence between independent variables with the performance levels of local government then performed testing of hypothesis testing research on the variables with the determination coefficient and t-test. Linear regression analysis of the barganda equation KKPD = 1.452 + 0, 561PAD – 0, 171DP + e. Whereas determinasinya coefficients (R2) of 25.3%. based on the research results obtained the conclusion that Equalization Fund of PAD effect partially against the financial performance of local government.


2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Yunia Wardi ◽  
Hendri Andi Mesta ◽  
Ilda Rahmayeni

This research is aimto analyze the influence of trust and satisfaction on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman. The population in this research is the Mitra Beasiswa AJB Bumiputera 1912 of Pariaman in 2015. The sample was taken by purposive sampling using the formula of Slovin, with sample size as much as 90 respondents. Data analysis is performed multiple regression analysis and hypothesis testing using F test and t-test. The results of this study show that trust and satisfaction have a significant effect on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman.


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