scholarly journals Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (3) ◽  
pp. 1510-1517
Author(s):  
M. Ardhy Erwanda ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Compliance Costs ◽  
Analysis Technique ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

scholarly journals Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi

2019 ◽  
pp. 109
Author(s):  
Putu Devi Ayu Utari ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Tax Compliance ◽  
Risk Preference ◽  
The North ◽  
Analysis Technique ◽  
Minimum Number ◽  
Questionnaire Method ◽  
Relationship Of ◽  
The Relationship

Badung Utara, Badung Utara, Badung Utara. To find out whether the preference must be able to moderate the relationship between understanding of tax regulations on individual taxpayer regulations in the North Badung region. The minimum number of samples used in the study were 100 (one hundred) individual taxpayers at North Badung KPP Pratama. This study uses the accidential sampling method. The method of data collection uses the questionnaire method. The data analysis technique used is Moderated Regression Analysis (MRA). The results obtained related to understanding tax regulations, positive and significant to taxpayer obligations, as well as risk preferences can moderate the relationship of understanding tax regulations with taxpayer assistance. Keywords: Understanding of Taxes, Tax Compliance, Risk Preference.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PERUSAHAAN INDEKS KOMPAS 100

2020 ◽  
Vol 9 (2) ◽  
pp. 658
Author(s):  
I Wayan Edi Suliastawan ◽  
Ni Ketut Purnawati
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Mining Companies ◽  
Company Value ◽  
Analysis Technique ◽  
Positive Effect

The value of the company can provide maximum shareholder prosperity if the performance is good. one of them can be measured by profitability and other factors that influence company value are dividend policy. The purpose of this study was to determine the effect of profitability on firm value with dividend policy as a moderating variable in the Kompas 100 Index company. This research was conducted in all mining companies incorporated in the Kompas 100 Index on the Indonesia Stock Exchange (IDX). The number of samples, using the purposive sampling method is as many as 17 companies from 100 companies during the 2014-2018 period. The data analysis technique applied in this study is the regression analysis moderation. The results of the analysis produce, profitability has a significant positive effect on firm value. Dividend policy has a significant positive effect on firm value. Dividend policy moderates the effect of profitability on company value in the mining sector of the Kompas 100 Index. Keyword : profitability, dividend policy and company value.  

scholarly journals Analysis Determinants of Consumer Attractiveness to Imported Fashion Products on The Instagram Platform

2021 ◽  
Vol 2 (3) ◽  
pp. 192-202
Author(s):  
Firda Sasmitha Dewi ◽  
Norman Arif ◽  
Ali Taman ◽  
Imron Hamzah
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Sample Collection ◽  
Statistical Tools ◽  
Independent Variables ◽  
Fashion Products ◽  
Positive Effect

In this era of social media, more effort is needed to win consumer appeal, consumer interest is the goal of achieving sales. Therefore, it is necessary to have a strategy for the company to get consumer appeal. The purpose of this study was to analyze the factors that influence consumer attractiveness to imported clothes on social media, especially on Instagram. This study uses primary data through a questionnaire. The sample collection technique uses non-probability sampling with accidental sampling method. The samples obtained were 50 samples. This study uses multiple regression analysis methods using SPSS statistical tools. The empirical results show that partially the product variable and the variable price have no effect on the attractiveness of consumers on imported clothing, then the variable promotion has a significant effect on the attractiveness of consumers on imported clothing. In addition, simultaneously all the independent variables together have a significant positive effect on consumer attractiveness to imported clothing on Instagram.

scholarly journals Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Motivasi Terhadap Kinerja Manajerial Pada Perusahaan Pt. Zzz

2019 ◽  
Vol 3 (4) ◽  
Author(s):  
Jonathan Jonathan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Managerial Performance ◽  
Analytical Technique ◽  
Setting Process ◽  
Budgetary Control ◽  
Positive Effect

This research aims to determine the effect of budget participation, organization’s commitment and motivation toward managerial performance. The population included was employees in beverage company in Jakarta. Sampling was collected by using a purposive sampling method and the number of sample obtained 139 samples that meet the criteria and free from outliers. In addition to the above primary data, this study also collected secondary data from literatures and studies. Multiple Regression analysis was used as analytical technique. The result showed that budget participation, organization’s commitment and motivation jointly have significant positive effect on managerial performance. The study therefore recommends among others that all those presently involved in the implementation of budgets should be educated on the purpose and objectives of budgetary control and that lower level managers and staffs who are directly involved in the implementation of the budget should be co-opted into the budget setting process.

scholarly journals INDUSTRIAL DIVERSIFICATION AND FIRM PERFORMANCE OF MANUFACTURING: DOES EFFICIENCY MATTER?

TRIKONOMIKA ◽  
2018 ◽  
Vol 17 (2) ◽  
pp. 72
Author(s):  
Rahmat Setiawan ◽  
Riska Agustin
Keyword(s):  
Firm Performance ◽  
Market Share ◽  
Sampling Method ◽  
Positive Relationship ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Industrial Diversification ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Industrial diversification is one of the important strategies in developing the firm’s market share which is expected to improve firm’s performance. When a firm wants to diversify the industry, it requires knowledge and efficiency of managers in managing the strategy so that it can increase the benefits of the existence of industrial diversification relationship with firm’s performance. This study aims to examine the effect of efficiency on the relationship between industrial diversification and firm’s performance in manufacturing companies in Indonesia. By using the purposive sampling method and the 2012-2016 study periods, we obtained data from 70 manufacturing companies with a total of 253 observations. We found that industrial diversification had a significant positive effect on firm’s performance. Efficiency as a moderating variable shows that efficiency strengthens the positive relationship of industrial diversification on firm performance.

Pengaruh Kejelasan Sasaran Anggaran terhadap Akuntabilitas Kinerja Instansi Pemerintahan dengan Pengawasan Internal sebagai Variabel Moderasi (Studi Kasus pada SKPD Kota Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Teguh Erawati
Keyword(s):  
Internal Control ◽  
Internal Controls ◽  
Primary Data ◽  
Government Agencies ◽  
Analysis Technique ◽  
Performance Accountability ◽  
Government Work ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Budgets are one of the most important and relevant things in local government, because budgets have an impact on performance that is attributed to the function of government as the State's hearing. Through a clear budget it will have an impact on the effectiveness of government work plans and accountability processes on a periodic basis. The purpose of this study is to determine the relationship of clarity of budget targets to the performance accountability of government agencies and internal control as a moderation variable. The population used in this study is SKPD Yogyakarta. The type of data in this study is quantitative. The data sources used are primary data sourced from the distributed kusioner. The analysis technique used is simple regression, t test, r test and pure moderation test. The results of this study is the clarity of budget targets have a positive effect on the performance accountability of government agencies and internal controls can strengthen the relationship of variable clarity of budget targets to the performance accountability of government agencies.

scholarly journals Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

2018 ◽  
pp. 1557
Author(s):  
I Made Putra Wirya Brata ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Environmental Uncertainty ◽  
Test Results ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRACT Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.              Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty

scholarly journals Peran Customer Delight Memoderasi Esteem Needs terhadap Niat Beli

2017 ◽  
Vol 7 (2) ◽  
pp. 847
Author(s):  
Cokorda Istri Agung Vera Nindiaputri ◽  
Ida Bagus Sudiksa
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sample Size ◽  
Sampling Method ◽  
Purchase Intentions ◽  
Analysis Technique ◽  
Customer Delight ◽  
Relationship Of ◽  
The Relationship

The purpose of this study is to analyze the role of customer delight in moderating esteem needs to consumer purchase intentions (study on Guess products). This research was conducted in Bali Province with data analysis technique of Moderation Regression Analysis (MRA). Sample size obtained by using purposive sampling method as much as 100 respondents. Based on the results of the analysis can be stated that the esteem needs and customer delight directly affect the consumer's buying intentions on Guess products. Customer delight proved to moderate the relationship of esteem needs to consumers' buying intentions on Guess products. Recommendations that can be recommended for manufacturers Guess should pay attention to the position and views of consumers will use a Guess product to be an inspiration and improve the esteem needs among the community. Guess must be correct in providing information about the advantages over Guess products so that consumers feel comfortable, confident interested and really Guess as a product that is sought and needed.

scholarly journals The Relationship of Budget Emphasis on the Tendency to Create Budgetary Slack

2020 ◽  
Author(s):  
Sulastri . ◽  
Maya Tri Wardani
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect ◽  
Regional Water

This study aims to find empirical evidence to support the notion that there is a connection between the budget emphasis and the potential budgetary slack. In this study, there were 65 respondents (out of a potential pool of 872 employees of the regional water supplier for Malang city). Of the 65 questionnaires distributed, 57 were returned fully completed. The data collected was then analyzed using the Product Statistics and Services Solution (SPSS) application program. This study uses a simple linear regression analysis technique to measure the impact of the budget emphasis variable to budgetary slack. The results show that the budget emphasis produced a positive effect on the incidence of budgetary slack, however when the budget emphasis is too tight it can cause aberrant behavior in subordinates owing working pressures to achieve set targets.  Keywords: Budget Emphasis, Budgetary Slack

scholarly journals THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, AND SERVICE QUALITY TOWARD LOYALTY OF ZAKAT PAYERS

2020 ◽  
Vol 1 (2) ◽  
pp. 51-67
Author(s):  
Izhar Allessandria Mardini ◽  
Bambang Agus Pramuka ◽  
Negina Kencono Putri
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
State Revenue ◽  
The People ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
Positive Effect

Zakat can become a significant source of state revenue. This can be realized if the people of Islam in Indonesia obedient in paying the zakat. Besides, the zakat institution in charge of managing the zakat must be honest, transparent and accountable in managing the zakat so that can increase the confidence of zakat payers (muzakki). But in reality, until this time there are still found a lack of potential for the payment of zakat in Indonesia. There are several factors that lead to loyalty of zakat payers that will increase zakat collection, such as accountability, transparency, and service quality applied by zakat management organization.This study aims to examine the effect of accountability, transparency, and service quality toward loyalty of zakat payers. This research is a quantitative study with primary data from questionnaires distributed to zakat payers of zakat management organization in Purwokerto. Sampling technique uses a convenience sampling method. There are 100 respondents that fulfilled questionnaires. Data analysis technique used is multiple regression analysis. The results of this study indicate that accountability, transparency, and service quality have a significant and positive effect toward loyalty of zakat payers.

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