scholarly journals THE EFFECT OF LEVERAGE, BOARD OF DIRECTORS, AUDIT COMMITTEE AND COMPANY SIZE ON THE LEVEL OF HEALTH FINANCIAL PERFORMANCE

2019 ◽  
Vol 8 (1) ◽  
pp. 122-135
Author(s):  
Martiana Riawati Utami ◽  
Denies Priantinah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Positive Effect

Abstract : The Effect Of Leverage, Board Of Directors, Audit Committee And Company Size On The Level Of Health Financial Performance. This research aims to analyze (1) the effect of Leverage on the Level of Health Financial Performance, (2) the effect of Board of Directors on the Level of Health Financial Performance, (3) the effect of Audit Committee on the Level of Health Financial Performance, (4) the effect of Company Size on the Level of Health Financial Performance, and (5) the effect of Leverage, Board of Directors, Audit Committee and Company Size simultaneously on the Level of Health Financial Performance. This research was a causal research. The population of this research are manufacturing companies listed in Indonesia Stock Exchange period 2014-2016. A purposive sampling method was used as a sampling method and 96 companies were selected as sample of research. The data analysis techniques were simple linear regression analysis and multiple linear regression analysis. The result of this research indicates that (1) Leverage has a positive effect on the Level of Health Financial Performance, (2) Board of Directors has a positive effect on the Level of Health Financial Performance, (3) Audit Committee has a positive effect on the Level of Health Financial Performance, (4) Company Size has a positive effect on the Level of Health Financial Performance, and (5) Leverage, Board of Directots, Audit Committee and Company Size simultaneously has a positive effect on the Level of Health Financial Performance. Keywords: Level of Health Financial Performance, Leverage, Board of Directors, Audit Committee, Company Size

scholarly journals Pengaruh Karakteristik Komite Audit Dan Ukuran Perusahaan Terhadap Financial Distress

2020 ◽  
Vol 2 (3) ◽  
pp. 3160-3178
Author(s):  
Rega Dwi Putra ◽  
Vanica Serly
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Company Size ◽  
Committee Meeting

The purpose of this study was to analyze the effect of audit committee size, audit committee independence, audit committee meeting frequency, audit committee competence and company size on financial distress. The data in this study are annual reports of BUMN companies in Indonesia registered at the Ministry of BUMN in 2014-2018. The sampling method using purposive sampling method obtained by a sample of 180 companies. Testing the hypothesis in this study using multiple linear regression analysis. The results of his research are the independence of the audit committee, the frequency of audit committee meetings, and the competence of the audit committee has no effect on financial distress. Meanwhile, the size of the audit committee and the size of the company affect financial distress

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Pengaruh Pengendalian Internal, Integritas, Asimetri Informasi dan Kapabilitas Pada Kecurangan Akuntansi

2019 ◽  
Vol 28 (3) ◽  
pp. 1819
Author(s):  
Ni Komang Norma Nita ◽  
Ni Luh Supadmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Questionnaire Data ◽  
Accounting Fraud ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of internal control, integrity, information asymmetry and capability on accounting fraud in OPD District X. The population used is 37 OPD. The sample in this study was the Head of the OPD, Secretary of the OPD, Financial Staff and Managers of each Service in District X with a total of 148 respondents. The method of determining the sample uses a purposive sampling method and data collection using a questionnaire. Data were analyzed using Linear Regression Analysis. Based on the results of the analysis show that internal control and integrity have a negative effect on accounting fraud. While the information asymmetry and capability variables have a positive effect on accounting fraud. For ODP District X in making decisions related to the existence of internal control, integrity, information asymmetry and capabilities in an organization so that this can affect the level of accounting fraud. Keywords : Internal control, integrity, information asymmetry, capability, accounting fraud.

scholarly journals Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan Manufaktur yang Terdaftar Di BEI

2020 ◽  
Vol 11 (1) ◽  
pp. 27-36
Author(s):  
Novi Prasanti ◽  
Tatang Ary Gumanti ◽  
Lilik Farida
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Company Size ◽  
Manufacturing Companies ◽  
Corporate Social

AbstractThis study aims to examine and analyze the effect of company size, audit committee, and institutional ownership on the level of Corporate Social Responsibility disclosure. The objects of this research are the manufacturing companies listed on the Indonesia Stock Exchange years 2015- 2017. The study employes multiple regression analysis to examine the effect of the independent variables on the dependent variable. The samples comprise a total of 93 companies that have met the predetermined criteria. The hypotheses were tested using multiple linear regression analysis. The results of the study show that only company size has a positive and significant effect on the level of CSR disclosure. Meanwhile, audit committees and institutional ownership do not have significant effect on the level of CSR disclosure.AbstrakPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, komite audit dan kepemilikan institusional terhadap derajat pengungkapan tangung jawab social perusahaan (Corporate Social Responsibility = CSR). Objek penelitian ini adalah  perusahaan manufatur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Penelitian ini menggunakan analisis regresi berganda untuk menguji pengaruh variabel-variabel bebas terhadap variabel terikat. Sampel penelitian berjumlah 93 perusahaan yang memenuhi ketentuan kriteria. Metode analisis yang digunakan adalah analisis regresi linier beganda.  Hasil penelitian menunjukkan bahwa hanya ukuran perusahaan berpengaruh positif dan signifikan terhadap pengungkapan CSR. Sedangkan, komite audit dan kepemilikan institusional tidak berpengaruh signifikan terhadap pengungkapan CSR.Kata Kunci: kepemilikan institusional; komite audit; pengungkapan csr; ukuran perusahaan

scholarly journals The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Positive Effects ◽  
Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

scholarly journals The Effect of Vigor, Dedication and Absorption on the Employee Performance of PT Garuda Indonesia Cargo

2021 ◽  
Vol 6 (4) ◽  
pp. 311-316
Author(s):  
Lalu Heri Saputra Jaya ◽  
Eny Ariyanto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Head Office ◽  
Positive Effect

This study aims to analyze the effect of vigor, dedication and absorption on the employee performance of PT Garuda Indonesia Cargo. The object of this study is the employees of PT Garuda Indonesia at the Head Office Cargo Directorate, which is located in the Cargo Area of Soekarno-Hatta Airport. The population of this study is 93 employees of PT Garuda Indonesia at the Head Office Cargo Directorate. The sampling method used is a census sample. Therefore, the sample of this study is 93 employees. Multiple linear regression analysis is used in this study with the help of the SPSS application version 26. The results of this study indicate that simultaneously, vigor, dedication and absorption have a positive and significant effect on employee performance. Partially, both vigor and dedication have a significant positive effect on employee performance. Meanwhile, absorption has no effect and is not significant. The magnitude of the influence (R Square) of vigor, dedication and absorption on employee performance is 48,1%.

scholarly journals Goodwill and Its Effect on Share Price of Manufacturing and Nonmanufacturing Companies

2020 ◽  
Vol 68 (2) ◽  
pp. 373-381
Author(s):  
Martin Kedron
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Share Price ◽  
Manufacturing Companies ◽  
Positive Effect

This research examines how goodwill is relevant to share price on a sample of European companies with goodwill. The dataset includes 7,253 European companies broken down by sector according to the NACE classification in the period 2009–2017. Linear regression analysis was used to identify the effect of goodwill on share price. It was found out that goodwill has a positive effect on share price in manufacturing companies. These results suggest that the information contained in goodwill should be more identified to provide users of reporting with more information.

scholarly journals PENGARUH GAYA KEPEMIMPINAN DELEGATIF, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT BANK MANDIRI KCP JAKARTA KOTA

2017 ◽  
Vol 22 (1) ◽  
Author(s):  
Arifin Djakasaputra ◽  
Christina Catur Widayati ◽  
Septy W
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Leadership Styles ◽  
Leadership Style ◽  
Quantitative Research ◽  
Sampling Method ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Effect

This research aims to know the influence of leadership styles, work motivation and discipline on performance of employees at Mandiri Bank Branch Jakarta Kota. As for the methods used in this study using the method of quantitative research. And the samples used in this study as many as 40 employees. This research uses the sampling method is saturated, whereas the methods of analysis used was multiple linear regression analysis. The results showed that leadership style, work motivation and discipline significant effect on performance of the employees. the leadership style effect positively on performance of the employees. The motivation of working in a positive effect on performance of the employees. The discipline of working in a positive effect on performance of the employees

scholarly journals Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran

2020 ◽  
Vol 30 (7) ◽  
pp. 1620
Author(s):  
Putu Nanda Bagus Kresna Yudha ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Awareness Service

This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research was conducted on companies that have been registered with the Denpasar City Revenue Agency since 2017. The sample in this study is a restaurant that has been installed with a taping box. The method of determining the sample using a purposive sampling method using the Slovin formula to obtain 31 companies as samples. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variable of taxpayer awareness, service quality, tax sanctions, and the application of tapping boxes has a positive effect on the compliance of natural taxpayers paying restaurant taxes at the Denpasar City Revenue Agency. Keywords: Awareness of Taxpayers; Service Quality; Tax Sanctions; The Application Of Tapping boxes; Taxpayer Compliance.

PENGARUH GAYA KEPEMIMPINAN DELEGATIF, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT BANK MANDIRI KCP JAKARTA KOTA

2016 ◽  
Vol 11 (2) ◽  
pp. 91
Author(s):  
Christina Catur Widayati ◽  
Septy W ◽  
Thea H. Rahardjo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Leadership Styles ◽  
Leadership Style ◽  
Quantitative Research ◽  
Sampling Method ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Positive Effect

This research aims to know the influence of leadership styles, work motivation and discipline onperformance of employees at Mandiri Bank Branch Jakarta Kota. As for the methods used in thisstudy using the method of quantitative research. And the samples used in this study as many as 40employees. This research uses the sampling method is saturated, whereas the methods of analysisused was multiple linear regression analysis. The results showed that leadership style, workmotivation and discipline significant effect on performance of the employees. the leadership styleeffect positively on performance of the employees. The motivation of working in a positive effect onperformance of the employees. The discipline of working in a positive effect on performance of theemployees.Keywords: Leadership style, work motivation, performance of the employees

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