scholarly journals The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

2020 ◽  
Vol 12 (2(I)) ◽  
pp. 12-19
Author(s):  
Luna Nur Amalina ◽  
Mahendro Sumardjo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Local Governments ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Size ◽  
Audit Opinion ◽  
Future Studies ◽  
Local Expenditure

This study aims to determine the effect of local expenditure, local wealth level, audit opinion, and audit findings on the performance of local governments. This study uses the quantitative method, the hypothesis testing with multiple linear regression analysis was used, using SPSS version 23. The population is the local governments of Districts/Cities in Indonesia. The sample is 489 data samples were collected. Results obtained from testing showed that local expenditure, local wealth level, and audit opinion significantly affect the performance of local governments. Meanwhile, audit findings do not have a significant effect towards the Performance of Local Governments. Future studies are expected to be able to add more variables that have not been used in this study, such as government size, local standing, and intergovernmental standing.

scholarly journals The Effect of Financial Literacy and Financial Inclusion on Retirement Planning

2019 ◽  
Vol 1 (1) ◽  
pp. 49-58
Author(s):  
Rahmat Aryo Baskoro ◽  
◽  
Rensi Aulia ◽  
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Literacy ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Retirement Planning ◽  
Multiple Linear Regression Analysis ◽  
Financial Inclusion ◽  
Monthly Income

This study aims to determine the effect of financial literacy and financial inclusion on retirement planning. This study used a quantitative method with 236 respondents and processed by the method of multiple linear regression analysis. The results of the study show that financial literacy and financial inclusion have a significant effect on retirement planning, means that the higher financial literacy and financial inclusion of a person, the better their retirement planning. In addition, the results of the study showed that respondents were dominated by moderate financial literacy levels with a percentage of 55.08%, moderate financial inclusion levels with a percentage of 57.20% and high retirement planning levels with presentations of 52.54% of the total respondents. Researchers also conduct additional research by choosing one of the demographic factors, which is monthly income. The results that monthly earnings also influence retirement planning where the higher a person's monthly income, the better their retirement planning.

scholarly journals Pengaruh Keahlian Auditor dan Independensi terhadap Audit Judgment

2020 ◽  
Vol 2 (5) ◽  
pp. 741-751
Author(s):  
Elizabeth Sihombing ◽  
Valentine Siagian
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Independence ◽  
Public Accounting ◽  
Accounting Firms ◽  
Analysis Techniques ◽  
Audit Judgment

This study aims to empirically test whether the auditor’s expertise and auditor independence affect audit judgment. The selected sample is fifty respondents with technical purposive sampling. We use a quantitative method, where data is obtained from auditors who work in public accounting firms in Jakarta. We use multiple linear regression analysis techniques with the SPSS program. We find that partially, either expertise of auditors and auditor independence has a positive and significant effect on audit judgment. F test has shown that simultaneously auditor expertise and auditor independence have a  positive and significant effect on audit judgment.

scholarly journals Analysis of Mustahik Welfare Effect in Bandar Lampung City through Zakat Policy and Zakat Administration

2020 ◽  
Vol 17 (2) ◽  
pp. 128-134
Author(s):  
Indah Hermiati ◽  
Budi Puspo Priyadi ◽  
Sundarso Sundarso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Method ◽  
Economic Inequality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Welfare Effect ◽  
Analysis Techniques ◽  
Strategic Role

Poverty can cause economic inequality if it is not handled appropriately in Islam poverty is near to kufr. One strategic role as an instrument to reduce poverty and disagreement in Islam is through zakat. The research objective is to study the zakat policy and zakat administration on mustahik welfare in Bandar Lampung City. Methods of this study using a quantitative method with multiple linear regression analysis techniques. The number of research samples were 37 respondents. Based on the results of research simultaneously shows that the zakat policy and zakat administration determine the significance of welfare while partial shows the zakat policy does not significantly oppose the administration of zakat significant on welfare.

scholarly journals PERANAN PENYULUH PERIKANAN UNTUK MENINGKATKAN PRODUKSI DAN PENDAPATAN PEMBUDIDAYA TAMBAK DI KABUPATEN SINJAI

2019 ◽  
Vol 1 (1) ◽  
pp. 15-23
Author(s):  
Jumain ◽  
Hadijah ◽  
Sri Mulyani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Family Burden ◽  
Positive Contribution ◽  
Land Area ◽  
Negative Contribution ◽  
Production Increase

This study aims to analyze the contribution of instruction towards income and fishers production increase. Also to analyze the variables which influenced by the increase of the income and fishers production in Sinjai District. This research was conducted in Sinjai District for 3 months long from December 2015 to February 2016. This study was designed using a combination of quantitative method with editing proccess and multiple linear regression analysis with tables. The result showed that instruction does effecting the increase of income and fishers production, and also effecting the education variable, farmer experience, connection with instructor, the amount of family burden, land area, and farming cost with positive contribution. The variable of farmers’ life span showed a negative contribution towards income and production which indicated that most of farmers categorized as unproductive labours.

scholarly journals ANALISIS FAKTOR–FAKTOR YANG MEMENGARUHI KETERLAMBATAN DAYA SERAP ANGGARAN (Studi Empiris Pada SKPD Pemprov NTB)

2016 ◽  
Author(s):  
Ahmad Rifai ◽  
Biana Adha Inapty ◽  
Rr Sri Pancawati M.
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Future Studies ◽  
Analysis Technique ◽  
Absorption Delay ◽  
Budgeting Process

The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix theindicator variables are used primarily for budgeting, planning-related issues.

scholarly journals Dampak Kebijakan Loan to Value dan Variabel Makroekonomi terhadap Permintaan Kredit Pemilikan Rumah

2018 ◽  
Vol 7 (4) ◽  
pp. 404-411
Author(s):  
Sandi Atmaja Siravati
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression ◽  
Interest Rates ◽  
Multiple Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Central Java

Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaruh suku bunga kredit, inflasi, pertumbuhan ekonomi, loan to deposit ratio, loan to value terhadap permintaan kredit pemilikan rumah di Jawa Tengah. Variabel dalam penelitian ini adalah permintaan kredit pemilikan rumah, suku bunga kredit, inflasi, pertumbuhan ekonomi, loan to deposit ratio, loan to value. Data dianalisis dengan metode kuantitatif. Alat yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa suku bunga kredit dan inflasi berpengaruh negatif dan signifikan terhadap permintaan kredit pemilikan rumah di Jawa Tengah. Pertumbuhan ekonomi dan loan to deposit ratio berpengaruh positif dan signifikan terhadap kredit pemilikan rumah di Jawa Tengah. Loan to value tidak berpengaruh terhadap permintaan kredit pemilikan rumah di Jawa Tengah..   The purpose of this study is to know and analyze the effect of credit interest rates, inflation, economic growth, loan to deposit ratio, loan to value to mortgages demand in Central Java.  The sample of this study is mortgages demand, credit interest rates, inflation, economic growth, loan to deposit ratio, loan to value. The collect data was analyzed using quantitative method. This study used multiple linear regression analysis. The results of this study indicate that the credit interest rates and inflation is negative and significant effect towards mortgages demand in Central Java. Economic growth and loan to deposit ratio of positive and significant effect towards the mortgages in Central Java. Loan to value has no effect towards mortgages demand in Central Java.

scholarly journals Determinan Niat Pengajuan Pembiayaan Mudharabah pada BMT NURUL JANNAH GRESIK

2019 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Friska Mega Puspitasari ◽  
Moh. Qudzi Fauzi
Keyword(s):  
Quality Of Service ◽  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Members ◽  
Analysis Technique

This study aims to determine the effect of collateral flexibility, quality of service, and  sharia compliance on intention of filing of mudharabah financing at BMT Nurul Jannah Gresik. This study used quantitative method and sample used is some community members who reside around BMT Nurul Jannah Gresik. Sampling technique used is purposive sampling. Analysis technique used is multiple linear regression analysis. Results showed that variable of collateral flexibility, quality of service, and sharia compliance both simultaneously and partially has significant effect on intention of filing of mudharabah financing at BMT Nurul Jannah Gresik. Percentage of contributions of the three variables on the intention of filing of mudharabah financing amounted to 62% and the balance of 38% influenced by other factors which is not included in this study.

scholarly journals ANALISIS PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN, UKURAN KAP, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Novi Sonia ◽  
Lilik Sri Hariani ◽  
Ati Retna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Test Results ◽  
Audit Opinion ◽  
Mining Companies

This study aims to determine and analyze the influence of company size, company profit / loss, KAP size, solvency and audit opinion on audit delay on mining companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using a purposive sampling technique totaling 40 companies. Testing of this study uses a classic assumption test and multiple linear regression analysis. The results of this study indicate that the size of the company profit / loss company, KAP size, solvency, and audit opinion simultaneously affect the audit delay . The size of the company affects the audit delay. Profit / loss affects the audit delay company. KAP size does not affect audit delay. Solvency does not affect audit delay. And audit opinion has no effect on audit delay. The R2 test results state that the variables in this study have a 40.2% influence on audit delay. Other recommended variables that can affect audit delay are profitability, company age, liquidity, and auditor turnover.

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PERPAJAKAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI SURAKARTA DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL PEMEDIASI

InFestasi ◽  
2016 ◽  
Vol 12 (1) ◽  
pp. 66
Author(s):  
Rizky Akbar Anwar ◽  
Muhammad Syafiqurrahman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Independent Variable

<em>The purpose of this study is to analyze whether tax knowledge can mediate the influence of  tax socialization on  tax compliance in UMKM Surakarta, and to know the influence of  tax socialization on  tax compliance direectly. The sampel of this  research is UMKM as taxpayer listed in KPP Pratama Surakarta.  The method of analysis is quantitative method using multiple linear regression analysis. Classic asumption is used to get the best model of research. Variables os research are tax socialization as independent variable, tax compliance as the dependent variable, and tax knowledge as variabe mediation. The result of research indicate that tax socialization  has positive  influence tax significantly on tax knowledge  and tax compliance. Tax knowledge has positive influence significantly on tax compliance, and mediate influence of tax socialization on tax compliance for UMKM taxpayer in Surakarta.</em>

Faktor yang Berpengaruh Terhadap Produksi Tebu di Kecamatan Pucakwangi Kabupaten Pati

2021 ◽  
Vol 2 ◽  
pp. 292-297
Author(s):  
Erna Setiarini ◽  
Sri Marwanti ◽  
Shofia Nur Awami ◽  
Dewi Hastuti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Allocative Efficiency ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Sugarcane Production ◽  
Production Factors

This study aims to analyze the factors that influence sugarcane production and analyze the allocative efficiency of the use of sugarcane production factors. This research uses descriptive quantitative method. The method of determining the research location was determined by purposive sampling. The number of sugarcane farmer respondents involved was 72 farmers. The data analysis method uses multiple linear regression analysis which is transformed into a production function of the Cobb-Douglas model. The results of the regression analysis show that the factors that affect sugarcane production in Pucakwangi District, Pati Regency are land, phonska fertilizer and labor factors. Meanwhile, the ZA fertilizer factor has no significant effect on sugarcane production. Allocative efficiency of the use of production factors which include land, phonska fertilizer, ZA fertilizer and labor is not efficient.

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