scholarly journals PENGARUH OBJEKTIVITAS DAN INTEGRITAS AUDITOR INTERNAL TERHADAP KUALITAS AUDIT

2013 ◽  
Vol 1 (1) ◽  
pp. 61
Author(s):  
Indah Fitriani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Auditors ◽  
Descriptive Method

This research is aim to know the influence of objectivity and integrity of internal auditors towards the audit quality partially and simultaneously, whether it significantly affects or not towards the audit quality on Inspektorat Daerah of Kota Bandung, Kota Cimahi, Kabupaten Bandung, and Kabupaten Bandung Barat. The method used for this research is the descriptive method, and the analysis used is the multiple linear regression analysis. The sampling technique for this research is saturated sampling. The result of the research with 5% signification level shows that objectivity and integrity of internal auditors simultaneously influences the audit quality where the value F (91,837) > the table F (3,232), and objectivity of auditor partially influences significantly the audti quality where the value T (4,914) > the table T (2,021) as well as the integrity of auditor influences significantly the audit quality where the value T (10,721) is bigger than the table T (2,021).

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 6 (8) ◽  
pp. 1607
Author(s):  
Dian Anggraini ◽  
Imron Mawardi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Commercial Bank ◽  
Confidence Level ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

The purpose of this study is to analyze the factors that affect the profitability of Sharia Commercial Bank in Indonesia. The sampling technique used is saturated sampling, so the population and sample is the Sharia Commercial Bank periode October 2014-March 2018 which amounted to 42 months. This study uses a quantitative approach with multiple linear regression analysis technique.The result showed that with 95% confidence level partially variable Financing to Deposit Ratio have significant effect to profitability, while variable Natural Uncertainty Contract Financing, Non Performing Financing, and Equity have no significant effect on profitability of Sharia Commercial Bank in Indonesia. Nevertheless, Natural Uncertainty Contract Financing, Non Performing Financing, Financing to Deposit Ratio and Equity simultaneously have significant effect to the profitability of Sharia Commercial Bank in Indonesia. With the coefficient of determination of 33,2%.Keywords: Natural Uncertainty Contract, Non Performing Financing, Financing to Deposit Ratio, Equity

scholarly journals PENGARUH AKSESIBILITAS DAN CITRA DESTINASI TERHADAP NIAT BERKUNJUNG KEMBALI KE TELAGA TAMBING

2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Destination Image ◽  
Analysis Method

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak

2019 ◽  
pp. 2293
Author(s):  
Ida Ayu Intan Dwiyanti ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance

scholarly journals KEPEMIMPINAN DAN MOTIVASI PENGARUHNYA TERHADAP KEPUASAN KERJA KARYAWAN

2018 ◽  
Vol 2 (1) ◽  
pp. 212-222
Author(s):  
Kusnanto Darmawan
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Employee Job Satisfaction ◽  
Research Type

The purpose of this study is to determine the influence of leadership and motivation partially and simultaneously to job satisfaction employees CV. Icon Teqnologi. The research type used is descriptive with causal associative approach. This study was conducted with the number of respondents as many as 35 people. The sampling technique used is a saturated sampling technique. Hypothesis testing is done by multiple linear regression analysis for hypothesis through SPSS 16 for windows program. Based on the results obtained in the study that partially influence the leadership of employee job satisfaction, while motivation has no effect on employee job satisfaction. But simultaneously leadership and motivation affect the employee job satisfaction. The amount of influence of leadership and work motivation on employee job satisfaction is shown by the value of determination (R2) of 0.33 while the rest of 67% influenced by other variables such as discipline, compensation, organizational culture and others.  

scholarly journals DETERMINAN MINAT NASABAH PENGGUNA JASA RAHN DAN IJARAH PADA KANTOR CABANG PEGADAIAN SYARIAH MADIUN

2017 ◽  
Vol 2 (2) ◽  
pp. 132-142
Author(s):  
Nik Amah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Branch Covering

This study aims to examine the determinants of customers interest who use rahn and ijarah services at the branch offices of Syariah Madiun branch covering the principles of syariah, ujrah, and service. Sampling was conducted by Accidental Sampling technique to get sample of 227 respondents. Data collection use questionnaires. The analysis method used in this research is Multiple Linear Regression Analysis. The result of the research shows that: (1) the application of sharia principle influences the customer interest who use rahn and ijarah service, (2) ujrah does not affect the customers interest who use rahn and ijarah services, (3) the service influences customers interest who use rahn and ijarah services, and (4) The application of sharia principles, ujrah, and services simultaneously affect the customers interest who use serve rahn and ijarah services. Keywords: syariah principle, ujrah, services, customer interest.

scholarly journals Pengaruh Pemahaman Wajib Pajak dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak

2021 ◽  
Vol 3 (1) ◽  
pp. 12-18
Author(s):  
Muhammad Judhanto Eka Bio ◽  
Nanang Suryadi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Physical Evidence ◽  
Tax Payments ◽  
Dominant Influence

The aim is to determine the effect of taxpayer understanding and service quality on taxpayer compliance at KPP Pratama Gresik Selatan. This type of research is explanatory research which explains and proves the influence between variables through hypothesis testing. The sampling technique used random sample sampling with a sample size of 97 taxpayers who do report and tax payments located in South Gresik. Data analysis using multiple linear regression analysis. The results of this study indicate that the variables of taxpayer understanding, physical evidence, reliability, responsiveness, assurance, and empathy have a positive and significant effect on taxpayer compliance. The physical evidence variable has the most dominant influence on taxpayer compliance.

scholarly journals PENGARUH STORE ATMOSPHERE, SOCIAL MEDIA PROMOTION, WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN DI HABBIT EATERY COFFEE MALANG

2021 ◽  
Vol 2 (2) ◽  
pp. 26-36
Author(s):  
Mariana Puspa Dewi
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Word Of Mouth ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions

This research aims to find out and explain the effect of store atmosphere, promotion on social media and word of mouth on consumer purchasing decisions at the Habbit Eatery Coffee either partially or simultaneously. This research uses a quantitative approach. The sample of this study were 100 consumers of cafe omah root using non probability sampling method and accidental sampling technique. The instrument of this study uses a questionnaire and analyzed using multiple linear regression analysis. The results of this study indicate that store atmosphere partially has no effect on purchasing decisions, promotion on social media and word of mouth partially has a positive and significant effect on purchasing decisions. Simultaneously, store atmosphere, promotion on social media and word of mouth has a positive and significant effect on purchasing decisions.  

scholarly journals Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kap Di Wilayah Malang Raya

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Alfonsa Meltisiana Gunur ◽  
Sulistyo Sulistyo ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Business World ◽  
The Public ◽  
Intense Competition

The development of an increasingly advanced era of globalization leads to intense competition in the business world. This is seen in the business world to always maintain the accuracy and accountability of financial statements through auditing activities. In auditing financial statements required a competent and independent auditors in order to produce audit quality. However, there are still many cases that hit public accountants so that the public doubts the competence and independence of auditors. This research was conducted by distributing questionnaires to auditors in KAP Malang Raya area. The method used is multiple linear regression analysis. Based on the research, the competence and the independence value of sig 0,037 are smaller than 0,05,the competence value of sig 0,019 is smaller than 0,05, independence of sig value. 0.009 is smaller than 0,05 From the results of this study, 1) competence and independence has simultaneously effect on audit quality, 2) Competence has partial effect on audit quality and 3) Independence has partial effect affect on audit quality.

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