scholarly journals Pengaruh Kualitas DIPA dan Akurasi Perencanaan Kas Terhadap Kualitas Penyerapan Anggaran

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Heru Suwito
Keyword(s):  
Economic Growth ◽  
Secondary Data ◽  
Total Sample ◽  
Economic Problem ◽  
Regional Office ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
Positive Effect

Goverment faces economic problem continuously that affect the economic growth where the most impact occured is from State Budge. The low absorption rate of goverment budget as seen from the realization of the state ministry/institutional budget hampers the rate of economic growth. The purpose of this study is to provide empirical evidence about the effect of DIPA quality and the accuracy of cash planning on the level of budget absorption of working unit in the working area of regional office of the Directorate General of Treasury, Lampung Province. The data used is secondary data in the form of data from the spending units which revised the budget and data on the planned withdrawal of the budget in the regional office of the Directorate General of Treasury, Lampung Province in 2013-2016. The sample of this study are working units who managed a budget of more than 10 billion on a quarterly basis during the period 2013-2016, with a total sample of 496 data studies. Hypothesis testing is performed using panel data regression Eviews version. The results of the study show that the quality of DIPA and accuracy of cash planning have a significant positive effect on the level of budget absorption of working units in the working area of regional office of the Directorate General of Treasury, Lampung Province.

scholarly journals Analisis penerimaan pajak bumi dan bangunan-P2 serta pengaruhnya terhadap pendapatan daerah Kabupaten/Kota di Provinsi Jambi

2020 ◽  
Vol 15 (2) ◽  
pp. 183-196
Author(s):  
Budi Setiawan ◽  
M. Rachmad R ◽  
Arman Delis
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Panel Data ◽  
Cross Section ◽  
Secondary Data ◽  
Simple Linear Regression ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze the determinants of PBB-P2 revenue, to determine the effect of PBB-P2 revenue on regional revenue and to formulate strategies for increasing PBB-P2 revenue in Jambi Province. The data used in this study is secondary data with the type of Time series 2014-2018 data and Cross Section 11 districts/cities that come from the Central Statistics Agency and Regency / City BPPRD. This study uses Panel Data Regression Analysis and uses Simple Linear Regression using the E-Views 8.0 tool. The results of this study indicate that PBB-P2 always increases every year. From the results of panel data regression analysis, the results show that investment, economic growth, and taxpayers together have a significant effect on PBB-P2 with an R square value of 0.924, the Prob value (F- statistic) 0,000 and the F-statistic value is 26,556. The effect of investment on PBB-P2 has a positive effect, which means that if investment increases, PBB-P2 will also experience an increase. Economic growth and taxpayers will have a negative effect on PBB-P2 which means that the increase in PBB-P2 will decrease the economic growth and taxpayers.

scholarly journals Balance between Budget and Fiscal Policy: Empirical Evidence in South Sumatra Province

2020 ◽  
Vol 23 (1) ◽  
pp. 44-49
Author(s):  
Syaputri Ayu Geby Gisela ◽  
◽  
Didik Susetyo ◽  
Sukanto ◽  
◽  
...  
Keyword(s):  
Economic Growth ◽  
Fiscal Policy ◽  
Secondary Data ◽  
Fiscal Policies ◽  
Budget Balance ◽  
Panel Data Regression ◽  
Data Regression ◽  
Directorate General ◽  
The Government ◽  
Personnel Expenditure

Introduction. Current budget balance is one problem encountered by the government which aims are to make a country/region prosperous, fiscal policy is one of the government’s efforts to regulate budget balance. In the case of balance budget and personnel expenditure, many governments have not been able to implement fiscal policies properly so that budget imbalances often occur. This research was conducted to determine how the balance of the budget and its relationship with fiscal policy in South Sumatra Province cause in each district/city has a unique area so that inequality often occurs. The data used in this study are secondary data from the Central Bureau of Statistics and the Directorate General of Taxes and Finance. The data analysis method which was seduced was panel data regression. The results of this study are expected to be a reference material for further research and government considerations in planning budget expenditures in South Sumatra Province. Purpose. This study analyzes fiscal expenditure which includes balance funds and personnel expenditure and economic growth in budget balance in South Sumatra Province in 2009 – 2018. Results. The results of this study indicate that (1) the balance funds and personnel expenditure have a positive effect on budget imbalances in the Regency/City of South Sumatra Province, but the effect of the balance funds is not significant, (2) economic growth has a negative and significant effect on budget imbalances in South Sumatra Province. Conclusion. Based on the regression results of the balance fund variable, personnel expenditure and economic growth are the determining variables for the balance of the budget in South Sumatra Province because it is seen from the R Square value of 72.8 percent and the greatest influence of fiscal policy in determining the balance of a budget is personnel expenditure. The implications of the research results can be a strategy to regulate the balance of the budget in each district/city South Sumatra Province. In addition, by regulating sound fiscal policy by the government, we hope it can reduce the budget deficit and create budget balance.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

scholarly journals Analysis of the Effect of Increasing the GDP of Central Java Province Through Infrastructure Development

2021 ◽  
Vol 1 (6) ◽  
pp. 409-415
Author(s):  
Desy Rinika ◽  
Jeffri Winardy ◽  
Jerly Engelina ◽  
Arvin Clarence
Keyword(s):  
Economic Growth ◽  
Public Schools ◽  
Secondary Data ◽  
Analytical Tool ◽  
Infrastructure Development ◽  
Central Java ◽  
Panel Data Regression ◽  
Data Regression ◽  
Main Driver ◽  
Effect Method

Infrastructure can be said to be the main driver for the growth of economic activity in every country in the world, therefore the importance of infrastructure cannot be underestimated. However, infrastructure development for Central Java is considered to be still in its early stages and as such, inadequate infrastructure could seriously hamper the economy. This study aims to investigate the effect that an increase in GDP has on infrastructure growth through data collected from various sources. The methodology used to analyze and review the information generated by the data is a quantitative method. The data used is secondary data on infrastructure in 35 districts in Central Java from 2010 to 2020. The analytical tool used in this study is panel data regression using the fixed effect method. Indicators to determine the progress of the national economy can be seen from the values seen in various GRDP in Indonesia. The results of this study conclude that the COVID-19 pandemic has affected several things, one of which is the country's economic growth. Planned infrastructure development can bring growth to the economy of a region as in the example shown above. Infrastructure development is one of the supporting factors to increase economic growth in a region. The development can be in the form of the establishment of hospitals, transportation facilities, public schools and other.

scholarly journals PERAN PROFITABILITAS DALAM MEMODERASI INVESTASI, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 5 (1) ◽  
pp. 69
Author(s):  
Andi Prayitno ◽  
Naz'aina Naz'aina ◽  
Sapna Biby
Keyword(s):  
Panel Data ◽  
Financial Services ◽  
Firm Value ◽  
Dividend Policy ◽  
Secondary Data ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Report Data ◽  
Positive Effect

 ABSTRACT This study aimed to examin the effect of investment, leverage and dividend policy on firm value with profitability as a moderator in Non-Financial Services Companies in Indonesia during the 2014-2018 period. The number of samples in this study were 20 Non-Financial Services Companies that Paid dividend regularly during 2014-2018. The type of data was secondary data in the form of panel data obtained from the company's Annual Report. Data analysis method was Panel Data Regression. The results of this study found that leverage and profitability had a positive effect on firm value, where investment and dividend policy did not effect significantly on firm value, and profitability was able to moderate the effect of leverage on firm value, but was unable to moderate the effect of investment and dividend policy on firm value Keywords: investment, leverage, dividend policy, profitability and firm value 

scholarly journals Analisis Pengaruh Pertumbuhan Ekonomi, Jumlah Angkatan Kerja dan Upah Minimum Regional Terhadap Pengangguran Terdidik di Jawa Timur

2017 ◽  
Vol 4 (2) ◽  
pp. 187
Author(s):  
R. Achmad Ryan Z ◽  
Nanik Istiyani ◽  
Anifatul Hanim
Keyword(s):  
Economic Growth ◽  
Time Series ◽  
Regression Analysis ◽  
Panel Data ◽  
Labor Force ◽  
Cross Section ◽  
Secondary Data ◽  
Minimum Wages ◽  
Panel Data Regression ◽  
Data Regression

This research aimed to determine how much the influence of economic growth, the number of labor force and regional minumum wages on educated unemployment in East Java. The data used in this research is secondary data such as time series and cross section. The analytical method used in this research is panel data regression analysis. The results showed that variable of the economic growth was positifly and not significantly affect to the educated unemployment in East Java, whereas the number of labor force and regional minimum wages was positivly and significantly affect to the educated unemployment in East Java. Keywords: The Economic Growth, the Number of Labor Force and Regional Minimum Wages.

scholarly journals Pengaruh Hedging, Financial Lease dan Sales Growth terhadap Agresivitas Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 107-116
Author(s):  
Winda Sangata Ramadhani ◽  
Dedik Nur Triyanto ◽  
Kurnia Kurnia
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Sales Growth ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

The purpose of this study was to determine the effect of hedging, financial lease, and sales growth on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange in the 2011-2018 period. The total sample obtained from the reduction using the purposive sampling technique of 32 samples. The data analysis model used panel data regression analysis, descriptive statistical analysis, and classic assumption test. The results of this study are hedging, financial lease and sales growth have a simultaneous effect on tax aggressiveness. While partially hedging does not affect on tax aggressiveness, the financial lease has a positive effect on tax aggressiveness and sales growth has a negative affect on tax aggressiveness.

scholarly journals DETERMINANTS OF FEMALE WORKERS ON ECONOMIC GROWTH

2021 ◽  
Vol 31 (1) ◽  
pp. 40
Author(s):  
Mohammad Ilham Azizia
Keyword(s):  
Economic Growth ◽  
Life Expectancy ◽  
Human Resource Development ◽  
Child Protection ◽  
Secondary Data ◽  
Regional Government ◽  
Analysis Method ◽  
Female Workers ◽  
Panel Data Regression ◽  
Data Regression

Introduction: This study aims to find out what influences the Provincial Economic Growth in the Java Island if seen from female workers through the some variables, namely life expectancy of female, female's income contributions, and female as professionals.Methods: In this study using secondary data for 8 years from 2011 - 2018. The data analysis method used in this study is panel data regression analysis method. There are independent variables consisting of female's life expectancy, female's income contribution, and female as professionals. While the dependent variable is economic growth.Results: Based on the results of this study, it can be concluded that life expectancy has no significant effect on economic growth. The contribution of female's income has a significant effect on economic growth. Female as professionals has an insignificant effect on economic growth.Conclusion and suggestion: The central or regional government, the ministry of manpower and the ministry of female's empowerment and child protection or related institution to conduct training and human resource development for female by means of development activities in creating employment expansion, improving the quality of productive workforce and increasing the welfare of the workforce.

scholarly journals Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 72-82
Author(s):  
Rizki Muhammad Siddiq ◽  
Setiawan Setiawan ◽  
Ade Ali Nurdin
Keyword(s):  
Commercial Banks ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Financial Statement ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

Pengaruh Struktur Aktiva dan Profitabilitas Terhadap Harga Saham

2021 ◽  
Vol 5 (1) ◽  
pp. 116-129
Author(s):  
Muhammad Rivandi ◽  
Lasmidar Lasmidar
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage ◽  
Positive Effect

The stock price interpreted as the price formed from the interaction between the seller and the buyer of shares which is motivated by the expectation of company profits. This study aims to determine and analyze the effect of asset structure and profitability on stock prices. The data processed is secondary data from the annual reports of 11 food and beverage sub-sector manufacturing companies listed on the IDX in 2015-2019 which were taken through purposive sampling. The method used in this research is panel data regression analysis method using Eviews version 8.0. The results of this study indicate that: asset structure and profitability have a positive effect on stock prices

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