scholarly journals Pengaruh Akuntabilitas Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Dengan Partisipasi Stakeholder Sebagai Variabel Moderasi

2018 ◽  
Vol 1 (1) ◽  
pp. 95
Author(s):  
Ita Rakhmawati

This study analyzes the effect of accountability and transparency on the effectiveness of BOS fund management with stakeholder participation as a moderating variable. The method used is moderation regression analysis with interaction test. The results showed that accountability has a positive and significant effect on the effectiveness of BOS fund management which is shown by t count equal to 2,701 significance level of 0,01 <0,05. While Transparency have negative and insignificant effect with t arithmetic equal to 1,642 and significance level 0,112> 0,05. Participation has positive and insignificant effect with t count 0,809 and significance level 0,423> 0,05. Participation has a negative and significant influence in moderating the relationship between accountability to the effectiveness of the management of BOS funds as indicated by the t count of 2.032 and the significance level of 0.048 <0.05. The participation of positive and significant influence in moderating the transparency relationship on the effectiveness of BOS fund management is shown by the t count for the transparency and participation interaction of 2.045 and the significance level of 0.047 <0.05.

IKONOMIKA ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Pudji Astuty ◽  
Umiyati Umiyati

The purpose of this study is to analyze the influence of religiosity on the saving interest at Islamic Banking with the knowledge of the people as the moderator variable. This study was held at Tanggerang Selatan. The methods that is used to gather samples for this study is non-probability sampling and with the technique convenience sampling. The respondents in this study are the people of South Tanggerang City who saves their money at Islamic Banking, there are 100 respondents in total. The data gathered through questionnaire as the methods of survey. The data that are gathered then processed using multiple linear regression with interaction test (moderated regression analysis). The result of this study shows that there is significant influence between religiosity and the saving interest at Islamic Banking. the knowledge of the people and the saving interest at Islamic Banking also shows significant influence. The interaction between religiosity and knowledge as the moderator variable giving significant influence on the saving interest at Islamic Banking at the rate of significance bellow 0.05 or 5%.


2019 ◽  
Vol 2 (2) ◽  
pp. 1-8
Author(s):  
Ardillah Abu

ABSTRACK This study aims to determine (i) The Effect of Parents' Attention on Social Studies Student Achievement at SDN 130 Karambua. (ii) The Effect of Learning Independence on Social Studies Learning Achievement of Students at SDN 130 Karambua. (iii) Effects of Parental Attention and Learning Independence together on Social Studies Achievement of Students at SDN 130 Karambua, Rinjani Village, Wotu District. This type of research is expost facto. Data analysis used was a simple regression analysis technique for the first and second hypotheses and multiple regression analysis for the third hypothesis. Before analyzing the data, an analysis of the requirements for testing is carried out including: normality, homogeneity, independent t test and linearity test The results of this study are: (i) There is a positive and significant influence of Parents' Attention on Social Studies Student Achievement at SDN 130 Karambua, with rx1y = 0.516; r2x1y = 0.266; and tcount is greater than ttable, namely: 3.85> 1.701. (ii) There is a positive and significant influence of Learning Independence on Social Studies Achievement of Students in SDN 130 Karambua, with rx2y = 0.372; r2x2y = 0.138; and tcount is greater than ttable, namely: 2.119> 1.701. (iii) There is a positive and significant influence of Parental Attention and Learning Independence together on Social Studies Achievement of Students in SDN 130 Karambua, with Ry (1,2) = 0.631; R2y (1,2) = 0.398; and Fcount is greater than Ftable namely: 5.542> 3.35 at a significance level of 5%. The regression line equation Y = 0.615X1 + -0.252X2 + 51.198.


2021 ◽  
Vol 111 (3) ◽  
Author(s):  
Mar Torres Cobacho ◽  
Jorge M. Barcia ◽  
Valentín Freijó-Gutiérrez ◽  
Fernanda Caballero-Gómez ◽  
Javier Ferrer-Torregrosa

Background Many people experience gastrocnemius tightness. Few studies demonstrate the relationship between gastrocnemius tightness and forefoot pathology. This study aimed to define the association between intractable plantar keratosis of the second rocker (IPK2) (also known as well-localized IPK or discrete keratosis) and metatarsalgia. Methods The Silfverskiöld (ST) and lunge (LT) tests, used for measuring ankle dorsiflexion, were applied to diagnose gastrocnemius tightness. An instrument for measuring accurate performance and the force to be applied (1.7–2.0 kg of force to the ankle dorsiflexion) complemented the ST for clinical diagnosis and to obtain repeatedly reliable results (the authors apply force manually, which is difficult to quantify accurately). Results Of 122 patients studied, 74 were used to devise a prediction model from a logistic regression analysis that determines the probability of presenting gastrocnemius tightness in each test (LT and ST) with the following variables: metatarsalgia, IPK2, and maximum static pressure (baropodometry). The IPK2 plays the principal role in predicting this pathology, with the highest Wald values (6.611 for LT and 5.063 for ST). Metatarsalgia induces a somewhat lower change (66.7% LT and 64.3% ST). The maximum pressure of the forefoot is equally significant (P = .043 LT and P = .025 ST), taking α < .05 as the significance level. Conclusions The results of this validation report confirm that a model composed of metatarsalgia, IPK2, and maximum pressure in static acts as a predictive method for gastrocnemius tightness.


2021 ◽  
Vol 16 (2) ◽  
pp. 227-248
Author(s):  
Refli Renaldi ◽  
Imamul Khaira

This study is to examine the influence: between atmosphere of the organization and employees’ satisfaction against the employees’ performance partially or simultaneously. The good atmosphere of the organization became more effective in increasing employees’ work satisfaction; and finally obtain good employees’ performance. This situation cannot be found in this company. This study used descriptive methode.  All of employees became sample (36 people). The data was collected by observation, interview and questioner.  The data were analyzed by using multiple regression analysis with F-test (simultaneous) and T-test (partial) at the significance level of 95%. The result of the study provides a conclusion as follow:  1. There is  a significant influence between organization atmosphere against the employees’ performance in PT. Yuri Cakra Brothers.  (2) There is  a significant influence between employees’ satisfaction against the employees’ performance in PT. Yuri Cakra Brothers, (3) There is a significant influence between organization atmosphere and employees’ satisfaction altogether against employees’ performance in PT. Yuri Cakra Brothers.


2019 ◽  
Vol 3 (1) ◽  
pp. 112
Author(s):  
Melinda Ika Sari ◽  
Keni Keni

Penelitian ini bertujuan untuk menganalisis pengaruh parsial information quality dan relationship quality dalam komunitas online terhadap uncertainty reduction, pengaruh uncertainty reduction terhadap purchase intention, dan pengaruh involvement terhadap hubungan uncertainty reduction dan purchase intention. Subyek penelitian ini adalah orang-orang yang sudah pernah menggunakan salah satu dari komunitas online Youtube, Kompas Tekno, atau Tabloit PULSA untuk mencari informasi mengenai smartphone. Metode pengambilan sampel dilakukan dengan metode non probability sampling dengan teknik pengambilan sampel adalah convenience sampling dengan metode penyebaran kuisioner secara online. Total sampel yang terkumpul ada 159 sampel. Penelitian ini menggunakan dua analisis regresi, yaitu: analisis regresi linier ganda dan moderated regression analysis. Hasil dari penelitian ini adalah secara parsial information quality dan relationship quality memiliki pengaruh positif dan signifikan terhadap uncertainty reduction. Sementara itu, uncertainty reduction memberikan pengaruh yang positif dan signifikan terhadap purchase intention. Involvement sebagai moderator tidak memberikan pengaruh pada hubungan uncertainty reduction dan purchase intention. This study aims to analyze the partial influence of information quality and relationship quality in the online community on uncertainty reduction, the influence of uncertainty reduction on purchase intention, and the influence of involvement on the relationship of uncertainty reduction and purchase intention. The subjects of this study were people who had used one of the online communities: Youtube, Kompas Tekno, or TabloitPULSA to find information about smartphones. This study is using non probability sampling method with convenience sampling as a sampling technique and online questionnaire as a distribution method. The total samples collected were 159 samples. This study used two regression analyses: multiple linear regression analysis and moderated regression analysis. The results of this study are that information quality and relationship quality partially has a positive and significant influence on uncertainty reduction. Meanwhile, uncertainty reduction has a positive and significant influence on purchase intention. Involvement as a moderator has no effect on the relationship of uncertainty reduction and purchase intention.


2021 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Surajiyo Surajiyo ◽  
Suwarno Suwarno ◽  
Indrawati Mara Kesuma ◽  
Tri Gustiherawati

This study aims to determine the effect of work discipline and employee performance and the influence of motivation on the relationship between work discipline and employee performance. Work discipline is an attitude that is indispensable for everyone to improve performance in order to achieve organizational goals. Motivation leads to disciplinary attitudes, high motivation for work discipline can affect employee performance. This study uses simple regression analysis and interaction test or Moderated Regression Analysis (MRA) The population in this study includes employees at the Inspectorate Office of Musi Rawas Regency. The sample of this study amounted to 68 employees, selected using a saturated sampling method. The data collection technique used a questionnaire. The results of this study indicate that work discipline has a significant effect on employee performance (Y), as evidenced by the value t_count for the Work Discipline variable (X_1) is greater than the t-table value. This indicates a significant influence between Work Discipline (X_1) on Employee Performance (Y) at the Inspectorate Office of Musi Rawas Regency. So it can be said that the hypothesis is accepted. The next result is that the motivation variable is a moderating moderating variable in the relationship between work discipline and employee performance. Motivation as a moderation variable affects the relationship between Work Discipline (X_1) and Employee Performance (Y). So, Motivation (X_2) as a Moderation variable has an effect on the relationship of Work Discipline (X_1) and Employee Performance (Y) at the Inspectorate Office of Musi Rawas Regency. Thus it can be concluded that the hypothesis is accepted. So it can be said that the Motivation variable (X_2) as a Moderation variable affects the relationship between the Work Discipline variable (X_1) on Employee Performance (Y). Motivation as a moderation variable has an influence on the relationship between work discipline and employee performance. So, giving motivation to employees is important so that giving motivation should be further improved at the Inspectorate Office of Musi Rawas Regency so that employee performance can increase even more.


2020 ◽  
Author(s):  
Didik Rinan Sumekto

This study aims at assessing four determinants of lecturers’ classroom management practices, in which 215 or 18.69% respondents participated in this study. Data analyses used descriptive statistics, Pearson correlations and regression analysis with the significance level of .05. The results showed that the conduciveness (t = 2.992; p = .003), diversity acceptance (t = 3.243; p = .001), disciplines engagement (t = 3.968; p = .000), and corrective decision (t = 3.045; p = .003) partially contributed positive and significant influence towards lecturers’ 28.8% teaching performance, where F = 21.209; R² = .288; p < .000. The analysis discloses two-tailed regression with Y = 12.660 + .225X1 + .175X2 + .237X3 + .142X4.


2018 ◽  
Vol 5 (2) ◽  
pp. 133-148
Author(s):  
Nyi Mas Rizki Noviyah

The purpose of this study is to analyze the effect of profitability (ROA), liquidity (LDR), and solvency (DER) to the stock price of banking and find out whether inflation moderates the effect of profitability (ROA), liquidity (LDR), and solvency (DER) to the stock price of banking. Data collection method used is the method of research libraries. Data analysis technique used is multiple linear panel regression and hypothesis testing using t-statistics as well as the interaction test Moderated Regression Analysis (MRA) with significance level of 5 percent. Data were processed using Eviews program ver. 6.0. The results showed that the profitability (ROA) and liquidity (LDR) have positive and significant impact to the stock price of banking, but the solvency (DER) have negative and significant impact to the stock price of banking.. In addition, inflation is moderating influence liquidity (LDR) and solvency (DER) to the stock price of banking. While on influence profitability (ROA) to the stock price banking, inflation does not moderate significantly.   Keywords: profitability (ROA), liquidity (LDR), solvency (DER),stock price of banking, inflation


2019 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Cindy Saputra Kuswara ◽  
Ery Yanto

Going Concern Opinion issued by auditor when there is doubt of a company’s ability to continue as going concern. This research have the objective to determine the relationship between Previous Audit Opinion, Audit Tenure and Liquidity with Going Concern Opinion in manufacturing companies listed in IDX form years 2015 until 2017. The population of this research is 156 with total of sample are 37 manufacturing companies. The research of data using descriptive statistic and logistic regression analysis method. The result shows that Previous Audit Opinion and Liquidity have significant influence toward Going Concern Opinion and Audit Tenure does not have significant influence toward Going Concern Opinion.


2017 ◽  
Vol 12 (1) ◽  
pp. 64-83
Author(s):  
NURAMALIA HASANAH ◽  
RIDA PRIHATNI ◽  
AYUMASTUTININGSIH AYUMASTUTININGSIH

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05. This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.


Sign in / Sign up

Export Citation Format

Share Document