scholarly journals A Study of Whistleblowing Intentions in Government Sector

2020 ◽  
Vol 10 (2) ◽  
pp. 285
Author(s):  
Indayani Indayani ◽  
Vina Yunisdanur
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Organizational Climate ◽  
Questionnaire Survey ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Testing ◽  
Primary Data ◽  
Government Sector ◽  
The Government

This study aims to examine the effect of retaliation, status of wrongdoers, the level of wrongdoing seriousness, and organizational climate on whistleblowing intentions. The population in this study were Civil Servants (PNS) who work in the financial section of the Aceh Work Unit (SKPA) of 231 respondents. The data used in this study is primary data collected through a questionnaire survey. Statistical testing used in this study is multiple linear regression analysis with the help of the SPSS 20 application. The results of this study indicate that the retaliation and status of wrongdoers have a negative and significant effect on whistleblowing intentions, while the level of wrongdoing seriousness and organizational climate positively and significantly affect whistleblowing intentions. The contribution of this research is to provide an understanding to the entire State Civil Apparatus (ASN) to dare to report acts of fraud in the government environment, and to implement a whistleblowing system in order to reduce the level of fraud and corruption cases in Indonesia.

scholarly journals PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

2020 ◽  
Vol 6 (1) ◽  
pp. 46-63
Author(s):  
Anton Robiansyah ◽  
Pratana Puspa Midiastuty ◽  
Eddy Suranta ◽  
Suparsiyem Suparsiyem
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Director General ◽  
Government Accountability ◽  
Testing Hypotheses ◽  
The Government ◽  
Positive Effect

Abstract   This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations.   Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

scholarly journals PENGARUH PERSEPSI WAJIB PAJAK ATAS PEMAHAMAN PERATURAN PERPAJAKAN, AKUNTABILTAS PEMERINTAH, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

2020 ◽  
Vol 6 (1) ◽  
pp. 46-63
Author(s):  
Anton Robiansyah ◽  
Pratana Puspa Midiastuty ◽  
Eddy Suranta ◽  
Suparsiyem Suparsiyem
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Director General ◽  
Government Accountability ◽  
Testing Hypotheses ◽  
The Government ◽  
Positive Effect

Abstract   This study aims to provide empirical evidence that understanding tax regulations, government accountability, awareness of taxpayers and tax penalties have a positive effect on taxpayer compliance. the data used in this study is primary data. Primary data was obtained from questionnaires distributed to MSMEs' Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 130 questionnaires, but only 102 questionnaires were processed. Data were analyzed using multiple linear regression analysis using the SPSS program. The results of testing hypotheses show understanding of taxation regulations and government accountability does not affect taxpayer compliance, while taxpayer awareness and tax sanctions have a positive effect on taxpayer compliance. The results of the study show that the lower the taxpayer's understanding of taxation regulations, and the lower the accountability of the government will make taxpayers increasingly disobedient in carrying out their tax obligations. Whereas, the higher the awareness of taxpayers and the more assertive the sanctions applied by the Director - General of taxation, the more obedient Individual Taxpayers who have businesses in Bengkulu City will carry out their tax obligations.   Keywords: Taxpayer Compliance, Understanding Tax Regulations, Government Accountability, Taxpayer Awareness, and Tax Sanctions.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals ANALISIS PENGARUH DANA ALOKASI UMUM (DAU) DAN PENDAPATAN ASLI DAERAH (PAD), TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN DELI SERDANG DENGAN BELANJA DAERAH SEBAGAI VARIABEL INTERVENING

2019 ◽  
Vol 5 (2) ◽  
pp. 247-260
Author(s):  
Rahmat Daim Harahap ◽  
Muhammad Ikhsan Harahap ◽  
Meilya Evita Syari
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Regional Income ◽  
The Government ◽  
And Control

The government hold significant role in the implementation of fiscal economy policy to achieve the main goal of development: high economic growth, decrease of unemployment, and control of inflation, income and expenditure that can be used in increasing economic growth. Regional incomes are locally-generated revenue, General Allocation Fund. Meanwhile, cost is regional expenditures. Thus, this study is aimed to determine the influence of the General Allocation Fund and Regional income on economic growth with the role of Regional Expenditure as an intervening variable. The study was located on Deli Serdang Regency. This is a quantitative research with multiple linear regression analysis by using SPSS. The result shows that General Allocation Fund and Regional income influence the economic growth, meanwhile regional expenditures mediates between General Allocation Fund and Regional income on economic growth.

scholarly journals THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

scholarly journals Factors Determining Adoption of Outsourcing Logistics Functions: A Study of Manufacturing and Trading Sectors in Sri Lanka

2020 ◽  
Vol 9 (2) ◽  
pp. 36-44
Author(s):  
C. Liyanagamage ◽  
R. Ranasinghe
Keyword(s):  
Regression Analysis ◽  
Cost Effectiveness ◽  
Sri Lanka ◽  
Linear Regression ◽  
Perceived Risk ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Outsourcing Logistics ◽  
Outsourcing Decision

This study aims at identifying the determinants of adoption of outsourcing logistic functions in Manufacturing and Trading companies in Sri Lanka. After careful review of the existing literature perceived cost effectiveness, quality concerns of logistics outsourcing, perceived risk and perceived professionalism of logistics service provider were identified for the study as their high theoretical and empirical importance in determining outsourcing decision. Primary data was collected by means of semi structured questionnaire from 60 organizations that carry out manufacturing and trading businesses in Sri Lanka. The collected data was analyzed using descriptive statistics and simple and multiple linear regression analysis. Initial simple linear regression analysis proved the statistically significant impact that each of the identified variables have on the adoption of outsourcing. However the multiple regression estimated in this study to analyze the collective effect of the suggested model concludes that the decision makers perception about the cost effectiveness of outsourcing and their perception of risk of outsourcing better explain the adoption of outsourcing in Manufacturing and trading sector in Sri Lanka. Hence, the outsource decision depends on the careful assessment of the decision-making company on its cost effectiveness and possible risk. Therefore, the findings of the present study suggest that outsourcing partners should be carefully selected in order to get the benefit of outsourcing.

scholarly journals ANALISIS PENGARUH PENGANGGURAN DAN INFLASI TERHADAP KEMISKINAN DI SUMATERA UTARA TAHUN 2009-2017

2020 ◽  
pp. 202-208
Author(s):  
Vania Grace Sianturi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Technique

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.

scholarly journals The Influence of Lifestyle, Destination and Ewom's Image on the Decision to Visit Instagram Followers Explore Indonesia 

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Dian Bagus Mujisantoso ◽  
Lilik Indayani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Multiple Correlation Coefficient ◽  
Analytical Tool ◽  
Destination Image ◽  
Primary Data ◽  
Multiple Correlation

This study aims to determine Lifestyle, Destination Image and Ewom on Decisions Against the Decision to Visit Instagram Explore Indonesian Users.This research includes quantitative research with hypothesis testing. The samples used in this study were 80 visitors on the Explore Indonesia Instagram account. The analytical tool used in this research is multiple linear regression analysis, determinant coefficient (R2), multiple correlation coefficient (R), f test, t test, and classic assumption test using SPSS version 18 for windows. Primary data in this study were obtained from questionnaires whose measurement used a Likert scale that was tested for validity and reliability.The results of the analysis prove that knowing Lifestyle, Destination Image and Ewom on Decisions on Visiting Decisions. Lifestyle influences visiting decisions, destination image affects visiting decisions, Ewom also affects visiting decisions.

scholarly journals ISLAM, SUMBER DAYA MANUSIA, DAN MOTIVASI KERJA: DINAMIKA KINERJA PERANGKAT DESA SE-KECAMATAN WONGSOREJO BANYUWANGI

Jurnal MD ◽  
2017 ◽  
Vol 3 (2) ◽  
pp. 199-211
Author(s):  
Andhika Wahyudiono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Random Sampling ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Officials ◽  
High Motivation ◽  
The Government

Humans descended as a khalifa on earth that one of its duties is to realize the prosperity of the ummah. In the context of Indonesia, one of the roles of khalifa is manifested in a governmental structure such as a village apparatus. Of course in carrying out the task a khalifa should have high motivation of work as a form of professionalism like the hadith narrated by Ahmad. This study aims to determine the relevance of human resource and work motivation in the performance dynamics of village office apparatus in Wongsorejo Subdistrict either partially or simultaneously. The population in this study is the government officials in the villages in entire Wongsorejo sub-district consists of 12 villages totaling 206 with a sample of 103 people selected by proportional random sampling. And then the data is analizing by using multiple linear regression analysis. The result of the research shows that the positive and significant influence of human resources and work motivation has significant effect to the performance dynamics either partially or simultaneously. The influence of human resources and work motivation to the dynamics of performance are by 42 percent.

Sign in / Sign up

Export Citation Format

Share Document