scholarly journals Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017

2019 ◽  
Vol 1 (4) ◽  
pp. 1896-1915
Author(s):  
Atikah Wulandari ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Regression Testing ◽  
Government Performance ◽  
Financial Report ◽  
Analysis Models

The objective of this study is to determine the effect of Local Government Performance, Level of Dependency, Local Government Location and Local Government Wealthy to Voluntay Graphics Disclosure on local government financial report in Indonesia. The sample of this study using the 231 districts/cities in Indonesia period of 2017. Sampling was done by using purposive sampling method. The type of data used is secondary data obtained from local government financial report (LKPD). The analytical method used is multiple linear regression analysis models were performed with SPSS 20.0. Results of regression testing showed that only level of dependency which effect negative and significant to voluntary graphics disclosure, while lokal government performance, local government location and local government wealthy not significantly effect to voluntary graphics disclosure on local government (districts/cities) in Indonesia period of 2017.

scholarly journals Pengaruh Fiscal Stress, Varians Anggaran Dan Perubahan Sisa Lebih Perhitungan Anggaran Terhadap Perubahan Anggaran Belanja Pada Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 1275-1292
Author(s):  
Arief Kurniawan ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Sampling Method ◽  
Secondary Data ◽  
Regression Testing ◽  
Fiscal Stress ◽  
Panel Regression ◽  
Local Regulation ◽  
Financial Report ◽  
Analysis Models ◽  
Budget Expenditure

The objective of this study is to determine the effect of fiscal stress, budget variances, and rebudgeting in time over budget calculation (SiLPA) to budget expenditure change on local government in West Sumatera. The sample of this study using the 19 districts/cities in West Sumatera period of 2013-2017. Sampling was done by using total sampling method. The type of data used is secondary data obtained from local regulation data on rebudgeting in revenue and expenditure (P-APBD), then data in local government financial report (LKPD). The analytical method used is panel regression analysis models were performed with Eviews10. Results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while fiscal stress and both of budget variances (revenue variance and expenditure variance) does not significantly effect to budget expenditure change on local government (districts/cities) in West Sumatera period of 2013-2017.

scholarly journals Faktor Yang Mempengaruhi Kenaikan dan Penuruna Sisa Hasil Usaha (SHU) Koperasi Syariah

2017 ◽  
Vol 4 (12) ◽  
pp. 937
Author(s):  
Farokhah Muzayinatun Niswah ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Balance Sheet ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.

scholarly journals Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan

2020 ◽  
Vol 8 (1) ◽  
pp. 28-36
Author(s):  
Angga Hidayat ◽  
Riri Muliasari
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistics ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Techniques

This study aims to determine and provide empirical evidence regarding the Effect of Liquidity, Leverage and Independent Commissioners on Corporate Tax Aggressiveness in the Jakarta Islamic Index 2013-2017. The number of samples in the study were 10 companies obtained using the purposive sampling method based on predetermined criteria. The data used are secondary data in the form of audited annual financial statements in the period 2013 - 2017 taken from the sites www.idx.co.id and www.idx.co.id. Data analysis techniques used were descriptive statistics, assumptions test and multiple linear regression analysis tests. The results of the study were conducted based on the T test, liquidity using the quick ratio had no effect on tax aggressiveness, leverage it affected on tax aggressiveness and for independent commissioners too it affected tax aggressiveness. The results of the study are based on the F test, simultaneously liquidity and independent commissioners influence the aggressiveness of corporate taxes.

scholarly journals Pengaruh Inflasi, Ukuran Perusahaan, Profitabilitas dan Likuiditas Terhadap Pertumbuhan Laba Pada Perusahaan Perbankan Yang Terdaftar Di BEI

2021 ◽  
pp. 100-107
Author(s):  
Siti Dini ◽  
Farren ◽  
Merry Suprianti
Keyword(s):  
Regression Analysis ◽  
Financial Institutions ◽  
Quantitative Data ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Models ◽  
Profit Growth

Banking is one of the financial institutions engaged in finance to raise funds and distribute funds. Banking is also one of the institutions related to economic development in improving people's welfare. This study aims to examine the effect of inflation, company size, profitability and liquidity on profit growth in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used is quantitative data sourced from the results published by the relevant agency, namely the Indonesia Stock Exchange. The population in this study are banking companies listed on the Indonesia Stock Exchange from 2016 to 2020 which consist of 43 companies. While the sample of this study was determined by purposive sampling method in order to obtain 28 sample companies. Hypothesis testing in this study uses multiple linear regression analysis. Based on the results of data analysis referring to the research objectives, hypotheses, analysis models obtained the results of inflation, firm size, profitability and liquidity simultaneously have no effect on profit growth. Andpartially also shows that inflation has no effect and is not significant on profit growth in banking companies. The size of the company has an effect and is not significant on the profit growth of banking companies. The company has no and no significant effect on banking growth. Liquidity has no significant effect on the profit growth of banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period.

scholarly journals Kinerja Keuangan Ditinjau Dari Leverage, Likuiditas, Ukuran Perusahaan, Dewan Komisaris Independen, Dan Komite Audit

2021 ◽  
Vol 21 (1) ◽  
pp. 130
Author(s):  
Masna Rina Fitriyati ◽  
Kartika Hendra Titisari ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Regression Analysis ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Technique

This study aims to examine and analyze the effect of leverage, liquidity, company size, independent board of commissioners and audit committee on financial perfomance. The data used in this study are secondary data ini the form of financial statements. The population in this study is LQ-45 companies listed on the Indonesia Stock Exchange in 2017-2019. Samples were selected from the purposive sampling method and 27 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that leverage, liquidity, independent commissioner influence of the financial perfomance.While the company size and audit committee has no effect on the financial perfomance. Simultaneously leverage, liquidity,company size, independent commissioner and audit committee were able to explain the dependent variable that is the financial perfomance by 54.3% and the rest was influenced by other variables. This research can be used by companies to increase the financial perfomance of the company.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAPPEMBIAYAAN MURABAHAHDI BANK PEMBIAYAAN RAKYAT SYARIAH ADECO LANGSA TAHUN 2013-2016

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Yupin Kirana Siagian ◽  
Iskandar Budiman ◽  
Early Ridho Kismawadi
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Ratio ◽  
Financial Report ◽  
Independent Variables ◽  
Simultaneous Test ◽  
Analysis Determination

The independent variables in this study are deposits and financial ratios of sharia banks which consist of NPF and FDR ratios. This study aims to determine and analyze the effect of DPK, NPF and FDR on Murabahah financing in the SRB. This study used secondary data, which is the form of published Financial Statements of banks obtained from the website of Bank Indonesia. The bank's financial report used is quarterly financial report at Adeco Langsa Syariah Adequacy Bank. The data were then analysed by using the classical assumption method using multiple linear regression analysis, determination coefficient, F test or simultaneous test and t test or partial test. Hypothesis in this research is DPK, and financial ratio of NPF and ROE bank partially has significant effect to Murabahah financing, while simultaneously from the three variables have a significant effect on the provision of financing. The method used in this study is multiple regressions. The results of this study indicatedthat DPK and FDR variables have no significant effect on murabahah financing, while NPF affects. DOI 10.5281/zenodo.1214916.

scholarly journals Dampak Risiko Kredit, Suku Bunga dan Likuiditas terhadap Profitabilitas Bank

2021 ◽  
Vol 5 (1) ◽  
pp. 185
Author(s):  
Sinta Purnama Sari ◽  
Suhendro Suhendro ◽  
Riana Rachmawati Dewi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Credit Risk ◽  
Interest Rates ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Bank Profitability ◽  
Data Source

This study aims to determine the effect of the variable Credit Risk, Interest Rates, Liquidity on Profitability simultaneously or partially to influence the banking subsector companies listed on the IDX for the 2016-2019 period. The data source is secondary data. The method used in this research is the classical assumption test and multiple linear regression analysis with the help of the SPSS version 21 program. There are 42 populations of banking subsector companies listed on the IDX for the 2016-2019 period. The sample was selected from a purposive sampling method of 13 companies from several criteria. The results of this study indicate that credit risk affects bank profitability. Meanwhile, interest rates and liquidity do not affect bank profitability.

scholarly journals PENGARUH JUMLAH OBJEK WISATA, HOTEL, DAN RESTORAN TERHADAP PENERIMAAN RETRIBUSI DAERAH DI PROVINSI JAMBI

2018 ◽  
Vol 6 (1) ◽  
pp. 80-96
Author(s):  
Ahmad Soleh
Keyword(s):  
Regression Analysis ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Variable Number ◽  
User Charges ◽  
Normality Test

The purpose of this research is to know and analyze the influence of number of tourist object, number of hotel, and number of restaurant to acceptance of regional retribution in Jambi Province. This study uses quantitative methods using secondary data obtained from the Central Bureau of Statistics (BPS) and related agencies. Population in this research is all districts / cities in Jambi Province. The number of samples in this study as many as eleven areas for seven years. Sampling  method  used  purposive  sampling  technique.  The  analysis  tools  used  include normality  test,  multicollinearity  test,  heteroscedasticity  test,  multiple  linear  regression analysis, F test, coefficient determination test R2, and t test. Based on the results of data analysis can be concluded that the variable number of tourist objects affect the acceptance of user charges, the variable number of hotels affect the acceptance of local retribution, and variable number of restaurants affect the acceptance of user charges.

scholarly journals The effect of original LG revenue, balancing fund, and capital expenditure on LG financial performance in regencies in East Java Province

2019 ◽  
Vol 9 (1) ◽  
pp. 39
Author(s):  
Firmansyah Thalib ◽  
Diah Ekaningtias
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Regional Finance

Local Government (LG) financial performance is the level of work achievement in regional finance which is assessed using the state financial system stipulated in the statutory provisions. This study aimed to examine the effect of original local government revenue, balancing funds, and capital expenditure on LG financial performance. It used the population of all regencies in East Java Province. They were taken using saturated sampling method. The secondary data consist of all audited LG financial statements of 29 regencies in East Java Province period 2013 – 2017. The data were analyzed using multiple linear regression analysis with SPSS 23. The results showed that original LG revenue and balancing funds have a negative and significant effect on LG financial performance, while capital expenditure has no effect on LG financial performance.

scholarly journals Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

2020 ◽  
Vol 30 (6) ◽  
pp. 1458
Author(s):  
Efrie Surya Perdana ◽  
A.A.N.B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Analysis Techniques

This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.

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