scholarly journals RELIGIOSITY MODERATION ON THE EFFECT OF WHISTLEBLOWING INTENTION AND FRAUD TENDENCY

2020 ◽  
Vol 5 (2) ◽  
pp. 266
Author(s):  
Veni Nopeanti ◽  
Tarjo Tarjo ◽  
Bambang Haryadi

This study examined the effect of whistleblowing intention on fraud tendency and the role of religiosity as a moderating variable of the effect of whistleblowing intention on fraud tendency in higher education institutions. The sample in this research was finance staff at State Universities in East Java. The research data were obtained by distributing questionnaires directly to the respondents. The methods used for data analysis in this research were simple linear regression and Moderated Regression Analysis (MRA). The results show that whistleblowing intention has an effect on fraud tendency. Besides, religiosity is also proven to be a moderating variable of whistleblowing intention effect on fraud tendency in higher education institutions.

2019 ◽  
Vol 2 (1) ◽  
pp. 44
Author(s):  
Andi sawe Ri Esso

This study aims to determine the effect of the level of women's participation in entrepreneurship on the socio-economic level of the family. Technique of data analysis using simple linear regression analysis, sample determination with purposive random sampling and research data collection tools using a questionnaire. The results of this study indicate that: 1) The level of women's participation in entrepreneurship is positive and significantly affects the socio-economic level of the family; 2) The greater the level of women's participation in entrepreneurship, the higher the socio-economic level of the family


2019 ◽  
Author(s):  
Yola Diana ◽  
Marlina

ABSTRACTThis study aims to find the influence of tax collection on disbursement of tax arrears on tax office (kpp) pratama padang satu. The object of this study is the taxpayer at the tax office (kpp) pratama padang satu. The amount of research data in this study is as many as 30 consisting of 2.5 tax periods namely the year 2016-2018. The data in this research is sourced from secondary data obtained from tax office (kpp) pratama padang. Data analysis using simple linear regression analysis. Based on the research result, tax collection variable has a positive and significant influence on the disbursement of tax arrears. This is evidence from the result ttest and the level of significance is smaller than 0.05. For further research is expected to add research variable and the amount of data for more perfect research.Keyword : tax collection, disbursement of tax arrears


2019 ◽  
Author(s):  
Yola Diana ◽  
Marlina

ABSTRACTThis study aims to find the influence of tax collection on disbursement of tax arrears on tax office (kpp) pratama padang satu. The object of this study is the taxpayer at the tax office (kpp) pratama padang satu. The amount of research data in this study is as many as 30 consisting of 2.5 tax periods namely the year 2016-2018. The data in this research is sourced from secondary data obtained from tax office (kpp) pratama padang. Data analysis using simple linear regression analysis. Based on the research result, tax collection variable has a positive and significant influence on the disbursement of tax arrears. This is evidence from the result ttest and the level of significance is smaller than 0.05. For further research is expected to add research variable and the amount of data for more perfect research.


2019 ◽  
Author(s):  
Dewi Zulvia

The purpose of this study is to examine the effect of tax collection on the disbursement of tax arrears on Tax Office (KPP) Pratama Padang. The object of this study is the taxpayer at the Tax Office (KPP) Pratama Padang. The amount of research data in this study is as many as 48 consisting of 4 tax periods namely the year 2013-2016. The data in this research is sourced from secondary data obtained from Tax Office (KPP) Pratama Padang. Data analysis using simple linear regression analysis. Based on the research result, tax collection variable has a positive and significant influence on the disbursement of tax arrears. This is evidenced from the result tcount> ttable and the level of significance is smaller than 0.05. The variable of disbursement of tax arrears can be explained by 97.9% by the tax collection variable and the rest is affected by other variables related to disbursement of tax arrears. For further research is expected to add research variables and the amount of data for more perfect research.


2016 ◽  
Vol 1 (2) ◽  
pp. 191
Author(s):  
Sri Wahyuni ◽  
Nur Maghfirah Aesthetika ◽  
Poppy Febriana

The study, entitled "The Effect of Community Relations conducted by the management of PT Ecco Indonesia toward Tenggulunan community’s Understanding on Industrial Waste Management" aims to determine the effect of community relations conducted by the management of PT Ecco Indonesia toward the Understanding of people living in the vicinity of the company on industrial waste generated. This quantitative study used a sample of 95 respondents. The research data were then analyzed using simple linear regression analysis. The results show that 1) the community relations was done well enough by the management of PT Ecco Indonesia (67.3%), 2) the public's understanding on industrial waste of PT Ecco Indonesia is also quite good (68.8%), 3) there is an effect of community relations of management of PT Ecco Indonesia toward the understanding of people living in Tenggulunan on industrial waste management, 4) the accepted hypothesis shows that that there is a significant relationship between community relations done by the management of PT Ecco Indonesia with public awareness about waste management industry amounted to 81,5%.


2011 ◽  
Vol 19 (1) ◽  
pp. 47
Author(s):  
Suryani Suryani

<p class="IIABSBARU1">This study aimed to (1) analyze the condition of Financing to Deposit Ratio (FDR) of Islamic Banking in Indonesia, (2) analyze the profitability of sharia banking in Indonesia; and (3) to analyze the influence of Financing to Deposit Ratio (FDR) of the profitability of sharia banking in Indonesia. This study took samples at Islamic banks in Indonesia including 11 Islamic Banks (BUS), 23 Business Units of Sharia Banking (UUS). The research data is from Islamic Banking Statistics published by Bank Indonesia from January 2008 until December 2010 (Financial Ratio Study to BUS and UUS period 2008-2010). The number of Islamic banks used is 34 banks. The technique uses simple linear regression analysis with the help of the program EVIEWS version 5.</p><p class="IKa-ABSTRAK">***</p>Kajian ini bertujuan untuk: (1) menganalisis kondisi <em>Financing to Deposit Ratio</em> (FDR) pada Perbankan Syariah di Indonesia, (2) menganalisis profitabilitas perbankan syariah di Indonesia (3) menganalisis pengaruh <em>Financing to Deposit Ratio </em>(FDR) profitabilitas perbankan syariah di Indonesia. Sampel dari kajian ini meliputi 11 bank syariah (BUS), 23 Unit Usaha Syariah (UUS). Data peneitian ini diperoleh dari Statistik Perbankan Syariah yang diterbitkan oleh Bank Indonesia dari bulan Januari 2008 hingga Desembar 2010 (Kajian mengenai <em>Financial Ratio</em> BUS dan UUS dalam periode 2008-2010) Sebanyak 34 bank dilibatkan dalam penelitian ini. Adapun teknik yang digunakan dalam kajian ini adalah analisis regresi linear dengan bantuan program EVIEWS versi 5.


2020 ◽  
Vol 22 (02) ◽  
pp. 83
Author(s):  
Siti Khadijah Koto ◽  
Anna Wulandari

Disiplin kerja menjadi permasalahan yang senantiasa terjadi di setiap organisasi termasuk lembaga pendidikan tinggi. Untuk membangunnya diperlukan upaya menelaah faktor penyebabnya. Oleh karena itu, tujuan penelitian ini adalah untuk mengetahui pengaruh budaya organisasi, kompetensi dan kepuasan kerja terhadap disiplin kerja pegawai. Penelitian dilakukan dengan menyebarkan kuesioner kepada 96 pegawai lembaga pendidikan tinggi di bekasi. Data hasil kuesioner dianalisis menggunakan analisis regresi linier ganda. Penelitian menghasilkan temuan bahwa Kompetensi dan kepuasan kerja merupakan faktor yang dapat mendorong kedisiplinan, sementara budaya organisasi bukan salah satu faktor yang dapat mendorong kedisiplinan. Kedisiplinan dapat diciptakan melalui peningkatan kompetensi dan kepuasan kerja.Kata kunci: Disiplin, Kompetensi, Kepuasan, Budaya Organisasi Encouraging Employee Discipline through Organizational Culture, Competence and Job SatisfactionABSTRACTWork discipline is a problem that always occurs in every organization, including higher education institutions. This requires an effort to examine the factors causing the problem. Therefore, the purpose of this study was to determine the influence of organizational culture, competence, and job satisfaction on employee discipline. The study was conducted by submitting questionnaires to 96 employees of higher education institutions in Bekasi. The questionnaire results were analyzed using multiple linear regression analysis. The research resulted in the finding that competence and job satisfaction are factors that can encourage discipline, while organizational culture is not one of the factors that can encourage discipline. Discipline can be created through increased competence and job satisfaction.Keywords: Organizational Culture, Competence, Job satisfaction, Employee Discipline


2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Putu Eka Dewayani ◽  
Ni Made Dwi Ratnadi

This study aims to examine empirically the influence of environmental performance, size, and profitability on carbon emission disclosure at non-financial companies listed on Indonesia Stock Exchange. Population used in this study in non-financial companies listed on Indonesia Stock Exchange on 2017 and 2018. The technique of determining sample using purposive sampling and obtained 112 observation companies. The research data analysis used linear regression analysis. Based on the results of the analysis found that size has a significant positive effect on carbon emission disclosure. This shows that if the size of the company increase, the amount of carbon emission disclosure increases. Environmental performance and profitability has no effect on carbon emission disclosure. Keywords: Carbon Emission Disclosure; Enviromental Performance; Size; Profitability.


2020 ◽  
Vol 3 (1) ◽  
pp. 64
Author(s):  
Inanna Inanna

This study aims to determine the effect of education provided by parents in realizing rational economic behavior of students. The method used is a quantitative approach with a population of 659 students and a sample of 70 students. Data collection techniques used were observation, questionnaires and documentation. The data analysis technique used is simple linear regression analysis. The results showed that informal economic education had an influence in realizing rational economic behavior in the students of economic education in Makassar State University


2020 ◽  
Vol 7 (11) ◽  
pp. 445-451
Author(s):  
. Nurlina

This study aims to determine the effect of welfare benefits toward employee performance at PT. Bank Panin, Tbk in Makassar City. This research is a quantitative research. The population in this study were all employees at PT Bank Panin, Tbk in Makassar City, of 228 people. Then the sample is the author takes 20 percent of the population, of 46 people. Data collection methods are carried out by observation, documentation, and questionnaires. The data analysis technique used is a simple linear regression analysis for hypothesis testing. The results showed that providing welfare benefits to employees had a positive and significant effect on employee performance at PT. Bank Panin, Tbk in Makassar City.


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