scholarly journals PENGARUH MANAJEMEN LABA, UKURAN DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL, DAN KUALITAS AUDIT TERHADAP BIAYA MODAL PERUSAHAAN

2014 ◽  
Vol 2 (2) ◽  
pp. 364 ◽  
Author(s):  
Denny Andriana ◽  
Renny Friska
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Multiple Regression ◽  
Sampling Method ◽  
Cost Of Capital ◽  
Institutional Ownership ◽  
Test Results ◽  
Management Board ◽  
Analysis Technique ◽  
The Cost

This research aims to determine the effect of earnings management, board of commissioners size, institutional ownership, and quality audits of the cost of capital for Badan Usaha Milik Negara (BUMN) in the period 2010-2012. Purposive sampling method used in determining the sample resulted in 23 of 141 observations were carried out on state-owned enterprises listed on BUMN for the period 2010-2012. The data analysis technique used in this research is multiple regression. The test results indicate that earnings management and institutional ownership partially negatively affect the cost of capital. The test results indicate that earnings management and institutional ownership partially negatively affect the cost of capital.

scholarly journals Pengaruh Segmentasi Pasar dan Positioning Terhadap Keputusan Pembelian Simcard Axis di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 822
Author(s):  
Gita Remeo Nensi ◽  
Rose Rahmidani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Market Segmentation ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchase Decision ◽  
Analysis Technique

This study aims to determine how much influence the market segmentation and positioning to purchase decision of the simcard Axis in Padang city. This type of research is causative. The population in this study were peoples in Padag city. The sample were takrn using Cochran formula with 100 respondents. This sampling technique used is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 24.00. The results of this study indicate that: 1) Market segmentation has a positive significant effect on decision purchase simcard Axis in Padang city. 2) Positioning has a positive significant effect on decision purchase simcard  Axis in Padang city.  Keyword: market segmentation simcard axis, positioning simcard axis, purchase decision simcard axis

scholarly journals Pengaruh Disclosure dan Manajemen Laba terhadap Cost of Capital

2020 ◽  
Vol 10 (1) ◽  
pp. 56
Author(s):  
Tri Kurniawati ◽  
Nadia Ayu Rifani Putri
Keyword(s):  
Real Estate ◽  
Earnings Management ◽  
Multiple Regression ◽  
Significant Influence ◽  
Cost Of Capital ◽  
Stock Exchange ◽  
The Real ◽  
Purposive Sampling ◽  
The Real Estate ◽  
The Cost

This study is aimed to analyze the influence of disclosure and earnings management on cost of capital. The population of this study is the real estate companies which is listed at the Indonesia Stock Exchange (IDX) and the sample is determined by purposive sampling. The samples consist of 28 companies in 2013-2015. Disclosure is measured by Disclosure Index, earnings management is measured by discretionary accrualls and cost of capital is estimated by EBO model. The research hypotheses are tested by using multiple regression. The results of this research indicate that (1) disclosure has no significant influence on the cost of capital, and (2) earnings management has positive and significant influence on cost of capital.

scholarly journals Pengaruh Creative Tourist Experience, Travel Motivation dan Perceived Risk Terhadap Revisit Intention Pada Wisata Edukasi Secara Virtual

2021 ◽  
Vol 3 (3) ◽  
pp. 186-194
Author(s):  
Novyta Putri Mayasari ◽  
Yessy Artanti
Keyword(s):  
Data Analysis ◽  
Multiple Regression ◽  
Perceived Risk ◽  
Sampling Method ◽  
Probability Sampling ◽  
Travel Motivation ◽  
Revisit Intention ◽  
Analysis Technique ◽  
Tourist Experience ◽  
Tourism Potential

Abstract – The development of the progress of tourism potential is currently increasing with the emergence of tourist changes in attracting tourist. Tourism managers are required to be able to provide tourist comfort to maintain the popularity of tourism even during a pandemic. Some tourism managers during the pandemic offer virtual educational tours. This study aims to analyze the effect of creative tourist experience, travel motivation and perceived risk on revisit intention. This research uses non probability sampling and judgmental sampling method to target respondents. The respondent is someone who was visited the Surabaya Zoo virtually during the Covid-19 pandemic, with a vulnerable age of 13-50 years as many as 200 respondents. The data analysis technique used multiple regression. The results of this study indicate that creative tourist experience and travel motivation have significant effect on revisit intention. Meanwhile, perceived risk has no significant effect on revisit intention.  Abstrak – Perkembangan kemajuan potensi pariwisata saat ini terus meningkat dengan munculnya perubahan-perubahan wisata dalam menarik perhatian wisatawan. Pengelola wisata dituntut dapat memberikan kenyamanan wisatawan untuk mempertahankan popularitas wisata bahkan ketika pada masa pandemi. Beberapa pengelola wisata dimasa pandemi menawarkan wisata edukasi secara virtual. Penelitian ini bertujuan untuk menganalisis pengaruh creative tourist experience, travel motivation dan perceived risk terhadap revisit intention pada wisata edukasi secara virtual. Penelitian ini menggunakan non probability sampling dengan judgment sampling. Responden adalah seseorang yang telah mengunjungi Kebun Binatang Surabaya secara virtual di masa pandemi Covid-19, dengan rentan usia 13-50 tahun sebanyak 200 responden. Teknik analisis data menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa creative tourist experience dan travel motivation berpengaruh signifikan terhadap revisit intention. Sedangkan perceived risk tidak berpengaruh signifikan terhadap revisit intention.

scholarly journals Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

2020 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Putu Rima Jayantari ◽  
A.A. Ngurah Eddy Supriyadinata Gorda
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
T Test ◽  
Test Results ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

scholarly journals PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN KELOMPOK LQ 45 DI BEI TAHUN 2013-2016

2019 ◽  
Vol 3 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Nurhanimah Nurhanimah ◽  
Rita Anugerah ◽  
Vince Ratnawati
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Ownership Structure ◽  
Firm Value ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
The Relationship

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.

scholarly journals Mendeteksi Earnings Management Perusahaan Melalui Aktivitas RIIL

2020 ◽  
Vol 25 (1) ◽  
pp. 66
Author(s):  
Viriany, Liana Susanto, Henny Wirianata, Yanti
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Significant Influence ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Real Earnings Management ◽  
Manufacturing Companies

This research was to obtained empirical evidence about the influence of leverage, profitability, institutional ownership, independent comissioner, audit committee to the Real Earnings Management of the manufacturing companies listed at Indonesian Stock Exchange from 2015-2017.This research uses 64 companies that were selected using purposive sampling method. In this study, the hypotheses tested using the multiple regression model.The results showed that only profitability has significant influence.

scholarly journals PENINGKATAN KINERJA PEGAWAI DITINJAU DARI KOMPETENSI, INSENTIF DAN DISIPLIN DI BALAI PENGELOLAAN SUMBER DAYA AIR BENGAWAN SOLO

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Suwarma Andiyana ◽  
Istiatin Istiatin ◽  
Ratna Damayanti
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Data Retrieval ◽  
T Test ◽  
Statistic Analysis ◽  
Test Results ◽  
F Test ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Quantitative Descriptive

The research aims to find out and describe the influence of either simultaneously or partial competence, incentive and dicipline to employees performance in Balai PSDA Bengawan Solo. This research using quantitative descriptive research. The population was all employees at Balai PSDA Bengawan Solo totaled 77. The number of samples is 77 respondents. Sampling method using sensus sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis. This F test results the competence, incentive and dicipline simultaneously and significant effect on employees performance in Balai PSDA Bengawan Solo. The t-test results showed that the competence influential positive and significant effect against the employees performance in Balai PSDA Bengawan Solo. Incentive influential positive and significant effect against the employees performance in Balai PSDA Bengawan Solo. Regression multiple linier model in this research is Y = 0,142 + 0,586XK + 0,199XI + 0,227XD + e. Keywords: Employees Performance, Competence, Incentive, Dicipline

scholarly journals PENINGKATAN KINERJA PEGAWAI DITINJAU DARI KOMPETENSI, INSENTIF DAN DISIPLIN DI BALAI PENGELOLAAN SUMBER DAYA AIR BENGAWAN SOLO

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Siti Amini ◽  
Rochmi Widayanti ◽  
Ratna Damayanti
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Data Retrieval ◽  
T Test ◽  
Statistic Analysis ◽  
Test Results ◽  
F Test ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Quantitative Descriptive

The research aims to find out and describe the influence of either simultaneously or partial competence, incentive and dicipline to employees performance in Balai PSDA Bengawan Solo. This research using quantitative descriptive research. The population was all employees at Balai PSDA Bengawan Solo totaled 77. The number of samples is 77 respondents. Sampling method using sensus sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis. This F test results the competence, incentive and dicipline simultaneously and significant effect on employees performance in Balai PSDA Bengawan Solo. The t-test results showed that the competence influential positive and significant effect against the employees performance in Balai PSDA Bengawan Solo. Incentive influential positive and significant effect against the employees performance in Balai PSDA Bengawan Solo. Regression multiple linier model in this research is Y = 0,142 + 0,586XK + 0,199XI + 0,227XD + e. Keywords: Employees Performance, Competence, Incentive, Dicipline

scholarly journals Pengaruh Jaminan Obligasi, Umur Obligasi, Interest Coverage Ratio, dan Manajemen Laba terhadap Peringkat Obligasi

2021 ◽  
Vol 15 (2) ◽  
pp. 130-142
Author(s):  
Suwarmelina Suwarmelina
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Bond Ratings ◽  
Coverage Ratio ◽  
Analysis Technique

This study aims to examine the effect of bond guarantees, bond age, interest coverage ratio, and earnings management on bond ratings of bond issuing companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample using purposive sampling method. The number of samples selected was 37 companies. The data analysis technique used is multiple linear regression using the Eviews 11 Student Lite program. The results of this study indicate that bond guarantees affect bond ratings, bond age has no effect on bond ratings, interest coverage ratio affects bond ratings, and earnings management affects bond ratings.

Minat Beli Konsumen Ditinjau Dari Store Atmosphere, Product Assortment Dan Kepercayaan (Studi Kasus Pada Outlet Donatello Surakarta)

2020 ◽  
Vol 10 (4) ◽  
Author(s):  
Frida Ria
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Data Retrieval ◽  
Statistic Analysis ◽  
Test Results ◽  
Product Assortment ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
Quantitative Descriptive

The research aims to find out and describe the influence of simultaneously or partial store atmosphere, product assortment and trust towards consumer purchase interest in Donatello Surakarta. This methodology research using quantitative descriptive research. The population was all consumer Donatello Surakarta is 2574 people. The number of samples was determined with the formula Slovin and the result 100 respondents. Sampling method using convenience sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis is multiple linier regression, F test, t test and determination coefficient. This test results the store atmosphere, product assortment and trust simultaneously and significance effect on consumer purchase interest in Donatello Surakarta. Store atmosphere influential positive and significance effect against the consumer purchase interest in Donatello Surakarta. Product assortment influential positive and significance effect against the consumer purchase interest in Donatello Surakarta. Trust influential positive and significance effect against the consumer purchase interest in Donatello Surakarta. Keywords : Purchase Interest, Store Atmosphere, Product Assortment, Trust

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