scholarly journals Peran resource dan vulnerability index of resilience terhadap distres psikologis remaja saat pandemi Covid-19

2021 ◽  
Vol 9 (2) ◽  
pp. 156-163
Author(s):  
Ni Putu Putri Puspitaningrum ◽  
Sri Redatin Retno Pudjiati
Keyword(s):  
Regression Analysis ◽  
Psychological Distress ◽  
Vulnerability Index ◽  
Online Data ◽  
Resource Index ◽  
Negative Effect ◽  
Quantitative Design ◽  
Positive Effect

Changes that occur rapidly during a pandemic are prone to causing psychological distress in adolescents. Therole of resources and the vulnerability index of resilience need to be explored as variables that affect psychologicaldistress. This study used a quantitative design with 111 adolescents who were collected online. Data were processedusing descriptive and correlation-regression analysis. The resource index has a negative effect of 12.6 %, while thevulnerability index has a positive effect of 21.2 % on psychological distress. The interaction of both indexes has a rolein psychological distress (R2= 0.21,F= 14.50,ρ= 0.000). Other findings indicate that participant psychological distress is high, with an average resource and a low vulnerability index. This study found that the higher the resourceindex, the lower psychological distress. Conversely, the higher the vulnerability index, the higher the psychologicaldistress. Intervention needs to be done by targeting both resilience indexes.

scholarly journals Analisis Persepsi Kegunaan, Kemudahan dan Kerumitan Terhadap Data Pemicu di Approweb Pada Kantor Pelayanan Pajak Pratama

2020 ◽  
Vol 1 (1) ◽  
pp. 56-69
Author(s):  
Recky Suhartanto Lawata ◽  
Fadliah Nasaruddin ◽  
Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Perceived Usefulness ◽  
Primary Data ◽  
The West ◽  
Negative Effect ◽  
Acceptance Model ◽  
Positive Effect

Penelitian bertujuan untuk menganalisis pengaruh persepsi kegunaan, kemudahan dan kerumitan Technology Acceptance Model (TAM) terhadap data pemicu di approweb, pada Kantor Pelayanan Pajak Pratama Makassar Barat. Penelitian ini menggunakan data primer melalui survei kepada 36 orang responden dari account representative di Kantor Pelayanan Pajak Pratama Makassar Barat. Teknik pengumpulan data melalui kuesioner data dianalisis dengan menggunakan aplikasi SPSS. Pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kebermanfaatan berpengaruh positif dan signifikan sedangkan kemudahan berpengaruh positif tidak signifikan dan kerumitan berpengaruh negatif signifikan terhadap data pemicu di aplikasi approweb. Hasil penelitian ini membuktikan teori TAM dari persepsi kebermanfaatan data pemicu di aplikasi approweb bermanfaat bagi account representative. The study aims to analyze the effect of perceived usefulness, ease and complexity of the Technology Acceptance Model (TAM) on trigger data in the Approweb, at the West Makassar Pratama Tax Office. This study uses primary data through a survey of 36 respondents from account representatives at the West Makassar Pratama Tax Office. Data collection techniques through data questionnaires were analyzed using the SPSS application. Hypothesis testing uses multiple regression analysis. The results of this study indicate that usefulness has a positive and significant effect while ease of positive effect is not significant and complexity has a significant negative effect on trigger data in approweb applications. The results of this study prove the TAM theory from the perceived usefulness of trigger data in the approweb application is beneficial for account representatives.

PENGARUH LEVERAGE; LIKUIDITAS, SAHAM PUBLIK DAN KOMITE AUDIT INDEPENDEN TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN Ta,TAl HlYUatNAN

2007 ◽  
Vol 3 (2) ◽  
pp. 93
Author(s):  
Mujiyono Mujiyono ◽  
Magdalena Nany
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Voluntary Disclosure ◽  
Audit Committee ◽  
Annual Report ◽  
Negative Effect ◽  
Positive Effect ◽  
Independent Audit

Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi  own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion

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 A Co-authorship network analysis of CNPq’s productivity research fellows in the probability and statistic area

2016 ◽  
Vol 21 (4) ◽  
pp. 29-47 ◽  
Author(s):  
Filipe Costa de Souza ◽  
Raabe Marques Amorim ◽  
Leandro Chaves Rêgo
Keyword(s):  
Regression Analysis ◽  
Network Analysis ◽  
Closeness Centrality ◽  
Degree Centrality ◽  
Network Measures ◽  
Negative Effect ◽  
Probability And Statistics ◽  
Positive Effect

Abstract In this paper, we analyzed the co-authorship network between all CNPq’s productivity research fellows in the Probability and Statistics area in Brazil. Our aim was to describe and to understand how network measures influence researchers’ productivity. The data was gathered from the CNPq’s Lattes Platform using the software scriptLattes, and a link between two fellows represents the fact that they wrote an article together from 2009 to 2013. The network is disconnected and has only 4.7% of its possible connections. Through a regression analysis, we were able to infer that the centrality positions of an author matters to his/her productivity. As expected, closeness centrality had a negative effect on fellows’ productivity, while the degree centrality had a positive effect.

scholarly journals Factors Affecting Corporate Bond Ratings in Indonesia

2021 ◽  
Vol 3 (2) ◽  
pp. 98-107
Author(s):  
Ruspriono ◽  
Bambang Santoso Marsoem
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Corporate Bond ◽  
Bond Ratings ◽  
Factors Affecting ◽  
Ordinal Logistic Regression Analysis ◽  
Negative Effect ◽  
Positive Effect

Bonds provide a rating signal for the issuer and investors of the ability to pay off a bond. This study aims to explain the factors that affect the ranking in terms of accounting and non-accounting aspects. This study uses all corporate bonds actively traded on the Indonesia Stock Exchange (IDX) and are denominated in rupiah as of December 31, 2019, sourced from Bloomberg, which consists of 996 companies. The method in the sample is the purposive sampling method. This sample consists of 35 companies with 111 bonds, testing the hypothesis using ordinal logistic regression analysis with SPSS Version 25.0 data processing tools. The results showed that liquidity had a positive effect on bond ratings, activity does not affect bond ratings, leverage, profitability, maturity, and auditor reputation have a negative effect on bond ratings.

scholarly journals Faktor-faktor yang Mempengaruhi Fraud (Studi pada Pemerintah Desa se-Kabupaten Bantul)

2020 ◽  
Vol 2 (1) ◽  
pp. 12-20
Author(s):  
Sri Widodo
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Validity Data ◽  
Purposive Sampling ◽  
Asymmetry Information ◽  
The People ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show

ABSTRACT: This research is used to know the influence of internal control, asymmetry information, regulation accountancy, and blameable behaviour the wards fraud on village governance in Bantul Regency. This research used purposive sampling as the method to determine sample. There are 75 questionnaires separated and there are 61 questionnaires which the people fill the questionnaires . there are only 59 questionnaires which uses in this research because it includes the criterion given to be used as the data. The data analysus technique used validity data to know the quality  of the data from validity, reliability, and hypothesis includes multiple regression analysis, F-test, t-test and R2 test. The result of the research show  (1) internal control has the negative effect to ward fraud, (2) asymmetry information does not influence the ward fraud, (3) regulation accountancy does not influence to ward fraud (4) blameable behavior has positive effect to ward fraud. Key words: internal control, asymmetri information, regulation accountancy, blameable behavior, fraud   ABSTRAK: Penelitian ini dilakukan untuk mengetahui pengaruh pengendalian internal, asimetri informasi, ketaatan aturan akuntansi, dan perilaku tidak etis terhadap fraud pada Pemerintah Desa se-Kabupaten Bantul. Metode penelitian yang digunakan untuk penentuan sampel yaitu menggunakan metode purposive sampling. Data yang disebar sejumlah 75 kuesioner dan data yang kembali sejumlah 61 kuesioner, namun hanya 59 kuesioner yang memenuhi kriteria yang bisa dilakukan pengolahan data. Teknik analisis data yang digunakan dalam penelitian ini adalah uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas, dan uji hipotesis yang terdiri dari analisis regresi berganda, uji F, uji t, dan uji R2.. hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif terhadap fraud (2) asimetri informasi tidak berpengaruh terhadap fraud, (3) ketaatan aturan akuntansi tidak berpengaruh terhadap fraud, (4) perilaku tidak etis berpengaruh positif terhadap fraud. Kata kunci : Pengendalian Internal, Asimetri Informasi, Ketaatan Aturan Akuntansi, dan Perilaku tidak Etis, Kecurangan

scholarly journals ANALISIS PROFITABILITAS BANK SYARIAH DAN BANK KONVENSIONAL PERIODE 2010-2015

2018 ◽  
Vol 22 (2) ◽  
pp. 83-90
Author(s):  
Radestian Radestian
Keyword(s):  
Regression Analysis ◽  
T Test ◽  
Islamic Banks ◽  
Analysis Technique ◽  
Address Data ◽  
Regression Test ◽  
Negative Effect ◽  
Independent Variable ◽  
Conventional Banks ◽  
Positive Effect

This study aims to analyze the profitabilitybetween Islamic Banks and Conventional Banks in Indonesia. This study uses data from 2010 to 2015. The samples used in this study consists of 3 Islamic Banks and 3 Conventional Banks. While the data used is obtained from the financialstatements of each bank stored in the bank website address. Data analysis technique is done by t-test and regression analysis with SPSS 18 application. The estimation results on the t-test showed that the banks used in this study did not have significantmean differences. The result of the regression test shows simultaneously the independent variable of DPK, Equity and Loan only affects the ROA of conventional bank. While partially on conventional banks DPK has a negative effect is not significantto ROA, Equity has a positive effect is not significantto ROA, Loans has a positive effect is not significantto ROA. In Islamic banks DPK has a positive effect is not significantto ROA, Equity has a negative effect is not significantto ROA, Loans has a negative effect is not significantto ROA. From these results can be said that conventional banks more profitablewhen compared to Islamic banks.

scholarly journals Pengaruh Kompetensi, Independensi, Emotional Quotient dan Audit Tenure terhadap Kualitas Audit (Studi Empiris pada Auditor di Kantor Akuntan Publik Riau dan Kepulauan Riau)

2019 ◽  
Vol 14 (1) ◽  
pp. 49-60
Author(s):  
Nugraha Tasya Ramadhanty ◽  
Hardi ◽  
Meilda Wiguna
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Emotional Quotient ◽  
Negative Effect ◽  
Positive Effect

This study aims to test and empirically prove the effect of competence, independence, emotional quotient, and audit tenure on audit quality. The sample of this study was 45 auditors from 15 public accounting firms in Riau and Riau Islands. The method of analysis in this research is multiple linear regression analysis. The results showed that (1) Competence has a positive effect on Audit Quality (2) Independence has a positive effect on Audit Quality (3) Emotional Quotient has a positive effect on audit quality (4) Audit Tenure has a negative effect on Audit Quality.

scholarly journals Faktor-Faktor yang Mempengaruhi Kinerja Karyawan pada PT. Jocelyn Anugrah Jaya

2020 ◽  
Vol 2 (3) ◽  
pp. 643
Author(s):  
Septiana Septiana ◽  
Oey Hannes Widjaja
Keyword(s):  
Regression Analysis ◽  
Work Environment ◽  
Work Stress ◽  
Random Sampling ◽  
Sampling Method ◽  
Employee Performance ◽  
Simple Random Sampling ◽  
Probability Sampling ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the effect of work stress, workload and work environment on employee performance at PT. Jocelyn Anugrah Jaya. This research was conducted with a probability sampling method with a simple random sampling type. Researchers distributed questionnaires to 100 employees of PT Jocelyn Anugrah Jaya. Data analysis using multiple regression analysis with the help of SPSS ver. 25. The results of the analysis concluded that work stress has a significant negative effect on employee performance while the workload and work environment have a positive effect on the performance of employees of PT. Jocelyn Anugrah JayaPenelitian ini bertujuan untuk menganalisis pengaruh stres kerja, beban kerja dan lingkungan kerja terhadap kinerja karyawan pada PT. Jocelyn Anugrah Jaya. Penelitian ini dilakukan dengan metode probability sampling dengan jenis simple random sampling. Peneliti menyebarkan kuesioner kepada 100 karyawan PT Jocelyn Anugrah Jaya. Analisis data menggunakan analisis regresi ganda dengan bantu SPSS ver. 25. Hasil analisis menyimpulkan bahwa stres kerja berpengaruh negatif signifikan terhadap kinerja karyawan sedangkan beban kerja dan lingkungan kerja berpengaruh positif terhadap kinerja karyawan PT. Jocelyn Anugrah Jaya

scholarly journals Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM

2020 ◽  
Vol 31 (5) ◽  
pp. 1344
Author(s):  
Ni Kadek Rahayu Artharini ◽  
Naniek Noviari
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Compliance ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector. Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.

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