STUDENT'S ETHICAL JUDGMENT TOWARDS ACCOUNTING FRAUD: DOES FORENSIC ACCOUNTING COURSE MATTER?

Abstrak: Penilaian Etis Mahasiswa Terhadap Kecurangan Akuntansi. Penelitian ini bertujuan untuk mengetahui pengaruh mata kuliah akuntansi (audit) forensik, status sosial ekonomi, kinerja akademik, dan jenis kelamin pada penilaian etis mahasiswa tentang kecurangan akuntansi. Populasi penelitian ini adalah seluruh mahasiswa akuntansi aktif angkatan tahun 2014-2016 di Fakultas Bisnis dan Ekonomi Universitas Islam Indonesia. Penelitian ini menggunakan data dari sampel sebanyak 120 responden yang dikumpulkan menggunakan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Studi ini menemukan bahwa mata kuliah akuntansi forensik (audit), status sosial ekonomi, dan kinerja akademik memiliki pengaruh positif dan signifikan terhadap penilaian etis mahasiswa tentang kecurangan akuntansi. Sebaliknya, jenis kelamin tidak mempengaruhi penilaian etis mahasiswa tentang kecurangan akuntansi. Hasil penelitian ini memberikan pencerahan bahwa mata kuliah akuntansi forensik memiliki peran yang sangat penting dalam memperbaiki pertimbangan etis mahasiswa terhadap kecurangan akuntansi. Selain itu, mahasiswa dengan kemampuan akademik yang tinggi dan tingat sosial ekonomi yang tinggi cenderung memiliki pertimbangan etika yang lebih baik. Hal ini menunjukkan bahwa kemampuan bernalar yang baik dan rasional serta kecukupan ekonomi dapat menurunkan kecurangan akuntansi. Kata kunci: mata kuliah akuntansi forensik, status sosial ekonomi, kinerja akademis, jenis kelamin, penilaian etis, kecurangan akuntansi Abstract: Student's Ethical Judgment Towards Accounting Fraud. This study aims to determine whether forensic accounting (audit) courses, socioeconomic status, academic performance, and gender affect students' ethical judgments concerning accounting frauds. This study's population was all active accounting students from 2014-2016 at the Faculty of Business and Economics, Universitas Islam Indonesia. This study uses the purposive sampling method and collects the data from 120 respondents. The data analysis technique used in this study is multiple linear regression analysis. This study found that forensic accounting (audit) courses, socioeconomic status, and academic performance positively and significantly influence students' ethical judgments concerning accounting fraud. In contrast, gender did not affect the students' ethical judgments concerning accounting frauds. The results of this study provide insight that forensic accounting course have a very crucial role in improving students' ethical judgment against accounting fraud. In addition, students with high academic abilities and high socioeconomic levels tend to have better ethical judgments. This means that good and rational reasoning ability and economic adequacy can reduce accounting fraud. Keywords: forensic accounting course, socioeconomic status, academic performance, gender, ethical judgment, accounting fraud

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Analisis Faktor yang Berpengaruh pada Kecenderungan Kecurangan Akuntansi (Fraud): Studi pada LPD Kecamatan Tabanan

JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS ◽

10.30871/jaemb.v9i1.2306 ◽

2021 ◽

Vol 9 (1) ◽

pp. 25-35

Author(s):

Putu Dian Pradnyanitasari ◽

Ni Made Intan Priliandani ◽

I Ketut Puja Wirya Sanjaya

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Internal Control ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Accounting Fraud ◽

Purposive Sampling ◽

Research Hypothesis ◽

Negative Effect

The purpose of this paper is to examine the influence of the suitability of compensation, internal control of cash and individual morality to the tendency of the accounting fraud (fraud). There were 36 respondents who were workers in LPD Tabanan Regency using purposive sampling and multiple linear regression analysis was used to answer the research hypothesis. The study found that all the factors tested had a negative effect on the tendency of accounting fraud (fraud).

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Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽

10.35891/jsb.v6i1.1583 ◽

2019 ◽

Vol 6 (1) ◽

pp. 1-12

Author(s):

Nuraeni ◽

Anik Mauilah

Keyword(s):

Statistical Analysis ◽

Environmental Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Social Reporting ◽

Annual Reports ◽

Purposive Sampling ◽

Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

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PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

Jurnal Bisnis Terapan ◽

10.24123/jbt.v4i1.2789 ◽

2020 ◽

Vol 4 (1) ◽

pp. 93-106

Author(s):

Putu Kepramareni ◽

Ida Ayu Nyoman Yuliastuti ◽

Ni Wayan Ari Suarningsih

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Family Ownership ◽

Manufacturing Companies ◽

Corporate Tax ◽

Purposive Sampling ◽

Analysis Technique ◽

Positive Effect

Abstrak Tax avoidance merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance perusahaan. Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance Abstract Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance. Keywords: profitability, executive character, family ownership and tax avoidance

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PENGARUH PROMOSI, KEPERCAYAAN DAN KESADARAN MEREK TERHADAP KEPUTUSAN NASABAH MENGGUNAKAN PRODUK TABUNGAN HAJI (MABRUR) BANK SYARIAH MANDIRI KCP. SAWANGAN KOTA DEPOK

ISLAMICONOMIC Jurnal Ekonomi Islam ◽

10.32678/ijei.v8i1.64 ◽

2017 ◽

Vol 8 (1) ◽

Author(s):

MAKHDALEVA HANURA TAJUDIN ◽

ADE SOFYAN MULAZID

Keyword(s):

Regression Analysis ◽

Statistical Data ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Brand Awareness ◽

Purchase Decision ◽

Purchasing Decisions ◽

Statistical Data Analysis ◽

Purposive Sampling ◽

Variable Quality

Abstrak. Pengaruh Promosi, Kepercayaan dan Kesadaran Merek Terhadap Keputusan Nasabah Menggunakan Produk Tabungan Haji (Mabrur) Bank Syariah Mandiri KCP. Sawangan Kota Depok. Tujuan dari penelitian ini adalah untuk melihat pengaruh promosi, kepercayaan dan kesadaran merek terhadap keputusan nasabah menggunakan produk tabungan haji (mabrur) studi kasus Bank Syariah Mandiri KCP. Sawangan Kota Depok. Penelitian ini menggunakan purposive sampling dengan 100 responden yaitu nasabah yang menggunakan produk tabungan haji (mabrur). Data yang diolah dalam penelitian ini menggunakan analisis regresi linear berganda. Berdasarkan hasil, diperoleh persamaan regresi: 2.515 + 0.189X1 + 0.359X2 + 0.149X3 + e, berdasarkan analisis data statistik, indikator dalam penelitian ini valid dan variabel reliabel. Dalam uji asumsi klasik, tidak terjadi multikolinieritas dan heteroskedastisitas, serta data berdistribusi normal.Hasil penelitian menunjukkan bahwa secara parsial dan simultan variabel kualitas promosi, kepercayaan dan kesadaran merek berpengaruh signifikan terhadap keputusan pembelian. Kata Kunci: Promosi, Kepercayaan, Kesadaran Merek dan Keputusan Pembelian. Abstarct. Effect Promotion, Trust and Brand Awareness Decision On Savings Products Customers Using The Hajj (Mabrur) Bank Syariah Mandiri KCP. Sawangan Kota Depok. The purpose of this study was to observe the effect of promotions, trust and brand awareness of the customer's decision to use a savings product Hajj (mabrur) case studies of Bank Syariah Mandiri KCP. Sawangan. This study using purposive sampling of 100 respondents, customers who use the product hajj savings (mabrur). The processed data in this study using multiple linear regression analysis. Based on the results, regression equation: 2,515 + 0.189X1 + 0.359X2 + 0.149X3 + e, based on statistical data analysis, indicators in this study is valid and reliable variable. In the classical assumption, does not happen multikolinieritas and heteroskedastisitas, as well as the normal distribution of data. The results showed that partial and simultaneous sale of variable quality, trust and brand awareness significantly influence purchasing decisions. Keywords: Promotions, Trust, Brand Awareness and Purchase Decision.

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Risk factors for Hyperhomocysteinemia for Specific MTHFR C677T Genotypes and Gender in Chinese Population.

10.21203/rs.3.rs-57500/v1 ◽

2020 ◽

Author(s):

Hang Xiang ◽

Tianyuan Xiang ◽

Muyang Yan ◽

Sheng Yu ◽

Matthew John Horwedel ◽

...

Keyword(s):

Risk Factors ◽

Linear Regression Analysis ◽

Mthfr C677t ◽

Multiple Linear Regression Analysis ◽

Plasma Homocysteine ◽

Independent Variables ◽

Specific Risk ◽

Physical Examinations ◽

The Common ◽

And Gender

Abstract Background-- Our previous studies have identified that both gender and genotype of MTHFR C677T were independent variables for plasma homocysteine (Hcy) levels. Based on these results, we want to further explore their systemic information, in order to find specific risk factors for each genetic group, which might be used as predictors or targeting markers for lowering Hcy levels. Patients and Methods--This cross section study was performed through November 2017 to July 2019. A total of 4534 adults aged 20-75y were selected for this study, and all of them underwent a physical examinations and MTHFR C677T genotyping. Results--The average of Hcy level was higher in TT genotype than CC and CT genotypes (P=0.000). Multiple linear regression analysis found that except the common protective factors (folate and Vit B12) and risk factor (Cr), each group has it specific risk factors for HHcy---female-CT (age, SBP and Hb), female-TT (SBP and AST); male-CC (age, AST and Hb), male-CT (age and AST) and male-TT (SBP, AST and Hb).Conclusion--The plasma Hcy level was influenced by different risk factors for specific gender and genotype. These risk factors might be useful for prediction or prevention of HHcy in the future.

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PENGARUH LIKUIDITAS, SOLVABILITAS, EFEKTIVITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

JURKAMI Jurnal Pendidikan Ekonomi ◽

10.31932/jpe.v5i1.718 ◽

2020 ◽

Vol 5 (1) ◽

pp. 12-23

Author(s):

Rendy Aziz Syahputra ◽

Ijma Ijma

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Consumer Good Industry ◽

Good Industry ◽

Purposive Sampling

Abstract: This research aims to explanatory and analyze the influence of liquidity, solvability, effectivity and profitability on the dividend policy. Research subject at 12 Consumer Good Industry companies listed in Indonesia Stock Exchange (IDX) in the period 2014-2018. This research used the purposive sampling method. Data obtained from corporation annual reports which are available on the official site of Indonesia Stock Exchange. The analytical tool used is the multiple linear regression analysis with the help of statistical software IBM SPSS 26. The result of multiple linear regression analysis shows that Liquidity, Solvability, and Effectivity has’t influence on Dividend Policy, while Profitabilty is the only one variable that has positive influence and significant toward Dividend Policy. Keywords: Liquidity, Solvability, Effectivity, Profitability, Dividend Policy Abstrak: Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh likuiditas, solvabilitas, efektivitas dan profitabilitas terhadap kebijakan dividen. Subjek penelitian pada 12 perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2018. Penelitian ini menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan yang tersedia pada situs resmi Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program statistik IBM SPSS 26. Hasil analisis regresi linear berganda menunjukkan bahwa Likuiditas, Solvabilitas, dan Efektivitas tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Profitabilitas hanya salah satu variabel yang berpengaruh positif dan signifikan terhadap Kebijakan Dividen. Kata kunci: Likuiditas, Solvabilitas, Efektivitas, Profitabilitas, Kebijakan Dividen

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Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta)

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v1i2.5166 ◽

2018 ◽

Vol 1 (2) ◽

pp. 233

Author(s):

Eskasari Putri ◽

Wahyono W.

Keyword(s):

Information Asymmetry ◽

Organizational Justice ◽

Internal Control ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Internal Controls ◽

Administrative Staff ◽

Accounting Fraud ◽

Positive Effect

<span lang="EN">This study aims to determine the effect of individual morality, information asymmetry, the effectiveness of internal control, and organizational justice on the tendency of accounting fraud on BUMD in Surakarta. The theories used in this study are the Triangle Fraud Theory, Agency Theory, and Moral Reasoning Theory. The population of this study is employees who work in the Regional Owned Enterprises in the Surakarta City area. This study sampled administrative staff at the BUMD Surakarta region. The sampling method in this study using purposive sampling method. The tests carried out include testing validity, reliability, classical assumptions, and multiple linear regression analysis. The results showed that information asymmetry, the effectiveness of internal controls, and organizational justice had a positive effect on fraudulent tendencies. While the variabels of individual morality negatively affect the tendency of fraud.</span>

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA KOPERASI DI KECAMATAN PAYANGAN)

KRISNA Kumpulan Riset Akuntansi ◽

10.22225/kr.11.2.1433.179-189 ◽

2020 ◽

Vol 11 (2) ◽

pp. 179-189

Author(s):

Putu Ayu Yohana Putri ◽

I Dewa Made Endiana

Keyword(s):

Information System ◽

Internal Control ◽

Linear Regression Analysis ◽

Accounting Information ◽

Multiple Linear Regression Analysis ◽

Company Performance ◽

Accounting Information System ◽

Accounting Information Systems ◽

Purposive Sampling ◽

Test Tool

One important function of the accounting information system is internal control. The weak internal control system in several cooperatives in Payangan District also results in employees having the opportunity to commit fraud that can harm the company. Performance is the result of work achieved by employees in carrying out tasks in accordance with their responsibilities. Through the achievement of each individual, the company can produce complete performance and achieve success in accordance with what is expected by the company. To improve cooperative performance, it is very important to know the effect of applying accounting information systems and internal controls in improving company performance and increasing company productivity. The population in this study amounted to 531 cooperative members who work at cooperatives in Payangan District. Sampling uses a purposive sampling method and the test tool used is multiple linear regression analysis. The results of this study prove that the accounting information system has no effect on company performance while the internal control structure has a positive effect on company performance. Salah satu fungsi penting dari sistem informasi akuntansi adalah pengendalian internal. Lemahnya sistem pengendalian internal di beberapa koperasi yang ada di Kecamatan Payangan juga mengakibatkan karyawan memiliki kesempatan untuk melakukan kecurangan yang dapat merugikan perusahaan. Kinerja merupakan hasil kerja yang dicapai oleh karyawan dalam melakukan tugas sesuai dengan tanggung jawabnya. Melalui pencapaian masing–masing individu maka perusahaan dapat menghasilkan kinerja seutuhnya dan mencapai keberhasilan sesuai dengan apa yang diharapkan perusahaan. Untuk meningkatkan kinerja koperasi sangatlah penting untuk mengetahui pengaruh penerapan sistem informasi akuntansi dan pengendalian internal dalam meningkatkan kinerja perusahaan dan meningkatkan produktivitas perusahaan. Populasi pada penelitian ini berjumlah 531 anggota koperasi yang bekerja pada koperasi di Kecamatan Payangan. Pengambilan sampel menggunakan metode purposive sampling dan alat uji yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa sistem informasi akuntansi tidak berpengaruh terhadap kinerja perusahaan sedangkan struktur pengendalian internal berpengaruh positif terhadap kinerja perusahaan.

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Depression and Quality of Life among the Chronic Kidney Disease Patients

Journal of Nepal Health Research Council ◽

10.33314/jnhrc.v18i3.2556 ◽

2020 ◽

Vol 18 (3) ◽

pp. 459-465

Author(s):

Dipak Kunwar ◽

Rajyashree Kunwar ◽

Barsha Shrestha ◽

Richa Amatya ◽

Ajay Risal

Keyword(s):

Quality Of Life ◽

Chronic Kidney Disease ◽

Socioeconomic Status ◽

Kidney Disease ◽

Low Socioeconomic Status ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

P Value ◽

Low Socioeconomic

Background: Depression and other mental illness are very common among chronic kidney disease and also Quality of life has been found significantly impaired in chronic kidney disease. The objective of our study is to study Depression, Quality of life and its associations in chronic kidney disease. Methods: This was a descriptive cross-sectional study. We used convenient method of sampling for data collection. The World Health Organization Quality-of-Life 8-question scale was used for estimating quality of life and Beck Depression Inventory was used for the assessment of depression. Independent samples t-test was conducted to analysed bivariate relationship of sociodemographic factors with depression and Quality of life scores and multiple linear regression analysis was performed to determine predictors of Quality of life. Results: The 75.5% participants found to have depression. Depression was found statistically significant across socioeconomic status (p value 0.04) and other medical comorbidities (p value 0.04). Variables found to be significantly associated with total quality of life in multiple linear regression analysis were caste (p value 0.03), socioeconomic status (p value 0.009) and depression (p value 0.001). Conclusions: Depression and reduced quality of life is very common among chronic kidney patients. Low socioeconomic status and comorbid medical conditions were associated with depression and caste, low socioeconomic status and depression were associated with low quality of life. Screening and management of depression should be included in the routine care and it could help improving the quality of life of patients with chronic kidney disease. Keywords: chronic kidney disease; depression; quality of life

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

Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) ◽

10.22487/jimut.v5i3.156 ◽

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.

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