scholarly journals Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), Jumlah Penduduk Dan Luas Wilayah Terhadap Belanja Modal Pemerintah Daerah

2020 ◽  
Vol 2 (4) ◽  
pp. 3452-3467
Author(s):  
Bintang Marseno ◽  
Erly Mulyani

This study aims to see the effect of Economic Growth, Local Own Revenue (PAD), Total Population, and Area of Regional Government on Capital Expenditures in Regency/ City in West Sumatra Province. This type of research is quantitative research. The sample in this study is the report on the realization of the APBD in 19 regency/ cities in West Sumatra for the 2016-2019 fiscal year. The data analysis technique used is Multiple Linear Regression Analysis with the help of SPSS 24. Based on the Multiple Linear Regression Analysis with a significance level of 0.05, the results show that Local Own Revenue (PAD) and Regional Area have a significant effect on Capital Expenditures, where the significant level - are 0.000 and 0.000, respectively.

2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers


Author(s):  
Ana Mulyana ◽  
Sri Wahyuni

The dynamics of Muslim society affects the development of the discourse regarding Islamic sharia, including that of professional zakat, which is now enforced in the province of East Kalimantan, where many Muslim work as professionals. This research explored the impact of understanding, religiousity, and faith towards the intention to pay professional zakat by muzakki. The research was quantitative using the formula of multiple linear regression analysis. The data were collected through questionnaires from the sample of 94 muzakki, taken using Slovin formula, out of the population of 1,516 professional muzakki at Lembaga Amil Zakat Inisiatif Zakat Indonesia (LAZ-IZI) Balikpapan City, East Kalimantan. The findings revealed that understanding had a positive impact but not significant on the intention to pay professional zakat as indicated with t_(calculation ) 1,577 <t_tabel1,986 with the level of significance = 0,118 higher than α = 0,05; religiosity has a positive impact and significant on the intention to pay professional zakat as indicated with t_calculation 2,724>t_tabel1,986 with significance level = 0,008 lower than α = 0,05; and faith has a positive impact and significant on the intention to pay professional zakat as shown with t_(calculation ) 2,376>t_tabel=1,986 with significance level = 0,020 lower than α = 0,05. In sum, understanding has a positive but not significant impact on the intention to pay professional zakat, and both religiosity and faith have a positive and significant impact on the intention to pay professional zakat among professional muzakki in Balikpapan, East Kalimantan.


2018 ◽  
Vol 13 (2) ◽  
pp. 107
Author(s):  
Syska Lady Sulistyowatie

ABSTRACTSince the enactment of Law No. 29 Year 2009 on Regional Taxes and Retribution which was, PBB and BPHTB was turned into a regional government taxes. The purposes of this study were to determine the effects of PBB and BPHTB on regional taxes and the influence of both collections to the regional taxes of Klaten Regency. Method of analysis used multiple linear regression analysis. The results showed that PBB have a positive and significant impact on Regional taxes of Klaten regency, while BPHTB did not affect the regional taxes of Klaten regency. The results of the joint analysis of the PBB and BPHTB was significantly influence the regional taxes of Klaten Regency. This research was expected to give contribution as a problem solving related to PBB and BPHTB problem towards regional taxes and can be used as reference for further research.ABSTRAKSejak berlakunya UU No. 29 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, PBB dan BPHTB beralih menjadi pajak pemerintah daerah. Tujuan penelitian ini untuk mengetahui pengaruh PBB dan BPHTB terhadap pajak daerah serta pengaruh keduanya secara bersama-sama terhadap pajak daerah Kabupaten Klaten. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa PBB berpengaruh positif dan signifikan terhadap pajak daerah Kabupaten Klaten. Sedangkan BPHTB tidak berpengaruh terhadap pajak daerah Kabupaten Klaten. Hasil analisis secara bersama-sama PBB dan BPHTB berpengaruh secara signifikan terhadap pajak daerah Kabupaten Klaten. Penelitian ini diharapkan dapat memberikan sumbangan pemikiran terhadap pemecahan masalah yang berkaitan dengan masalah PBB dan BPHTB terhadap pajak daerah serta dapat dijadikan referensi untuk penelitian selanjutnya.


New Medit ◽  
2021 ◽  
Vol 20 (3) ◽  
Author(s):  
Aysun Yener Ögür

This study aimed to determine the factors affecting the technology adaptation of dairy farms. For this purpose, according to the stratified random sampling method, 125 dairy farms were determined as the sample size. In the analysis of the factors affecting the technology adaptation of dairy farms, a “tech-nology usage index” was created according to the current technology usage situations of the producers. Factors affecting the technology adaptation of dairy farms were determined by multiple linear regression analysis. According to the multiple linear regression analysis results, education, experience/age ratio, workforce, credit usage status, participation in extension activities and income were found to be statisti-cally significant at the 5% level. The yield was found to be significant at the 10% significance level. En-terprises using low and high technology follow technologies from other farmers in the village, television and dealers in the district. Lead farmers should be used in agricultural extension activities and mass media should be used.


Author(s):  
Pierre Patarianto

<span><em>This study aimed to analyze the quality of service on customer satisfaction in </em><span><em>PT. Bank Mandiri (Persero) Tbk. Sidoarjo branch Gedangan, the variables used in this </em><span><em>study was the quality of service consisting of Reability, responsiveness, assurance, </em><span><em>empathy, and tangible as well as the level of customer satisfaction. This study was </em><span><em>conducted to spread out questionnaires to 72 customers in the bank branch Gedangan </em><span><em>Sidoarjo. To see the effect of service quality on customer satisfaction conducted </em><span><em>sampling of respondents involved in the sampling process. Test equipment used is the </em><span><em>technique of multiple linear regression analysis with SPSS 17.0 software. From the  </em><span><em>results of multiple regression analysis in F test obtained Fhitung 22 285&gt; of F Table of </em><span><em>2346 or by the significant value of 0000 in which the significance value is less than the </em><span><em>significance level = 0.05. it can be concluded that Ho refused and Ha accepted, it </em><span><em>means reliability (X</em><span><em>1</em><span><em>), responsiveness (X</em><span><em>2</em><span><em>) assurance (X</em><span><em>3</em><span><em>), empathy (X</em><span><em>4</em><span><em>), and tangible </em><span><em>(X</em><span><em>5</em><span><em>) together have a significant impact on customer satisfaction (Y) , T test to determine </em><span><em>the effect obtained partial realibility of 2611; variable responsiveness of 2155; variable </em><span><em>assurance amounted to 2,383; emphaty variables for 4328; tangible variables for 2219. </em><span><em>whose value is greater than ttable which amounted to 1,997, which means stating that </em><span><em>the variable stress reliability (X</em><span><em>1</em><span><em>), responsiveness (X</em><span><em>2</em><span><em>), assurance (X</em><span><em>3</em><span><em>), empathy (X</em><span><em>4</em><span><em>), </em><span><em>and tangible (X</em><span><em>5</em><span><em>), individually (partial) influence to variable customer satisfaction. </em></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span>


The Winners ◽  
2011 ◽  
Vol 12 (2) ◽  
pp. 103
Author(s):  
Erric Wijaya ◽  
Fatiah Istarini

Before making investment decisions, investors need to analyze the pattern of trading days which change daily because of investors’ behavior in stock trading activity that affects the pattern of daily stock price movements. Changes in macro variables like exchange rates for instance, also can affect share price. To determine the influence of independent variables (day of the week effect and exchange rate) on the dependent variable (Jakarta Composite Index (JCI)), a research is conducted using multiple linear regression analysis. The initial test uses a test of normality and is resumed by testing multiple linear regression analysis and classical assumption. The hypothesis test uses t-statistics and F-statistics with a significance level of 5%. A descriptive statistics implies that there is an effect of trading days on stock prices. However, using backward stepwise linier regression model and multivariate analysis, the result indicates that there is no effect of trading days on stock prices. Using multivariate data analysis, it is found that stock prices is influenced by exchange rate.


2019 ◽  
Vol 28 (3) ◽  
pp. 1984
Author(s):  
Ni Made Dwi Prawitasari ◽  
I Made Pande Dwiana Putra

The purpose of this study was to look at the effect of opportunistic behavior, information asymmetry, management morality, and compensation suitability for accounting fraud practices in the Regional Government of Jembrana Regency. This research was conducted at the Jembrana Regional District Government. The number of samples taken was 108 people, using the purposive sampling method. The data analysis technique used is multiple linear regression analysis. Based on the results of multiple linear regression analysis found that high opportunistic behavior and high information asymmetry increase the occurrence of accounting fraud in the Jembrana Regency OPD. However, the better suitability of compensation will reduce accounting fraudulent behavior. Keywords : Opportunistic behavior, information asymmetry, management morality, conformity compensation.


2020 ◽  
Vol 3 (2) ◽  
pp. 212-231
Author(s):  
Rafa Shabira ◽  
Egi Arvian Firmansyah

The purpose of this study is to examine the effect of profitability, liquidity, and asset growth variables on the capital structure, both simultaneously and partially. This study applies a quantitative approach with the population of companies listed in Indonesia Sharia Stock Index (ISSI). The selected sample is 213 companies consistently listed on the ISSI for three years (2016-2018), so there are 639 observations in total. The multiple linear regression analysis was used to test the hypothesis with a significance level of 5% in Stata 15 program. The results showed that simultaneously, profitability, liquidity, and asset growth variables significantly affect the capital structure of the ISSI companies. Partially, each of profitability as well as asset growth does not affect the capital structure. Meanwhile, partially, only liquidity variable has a significant effect on the capital structure of ISSI companies.Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel profitabilitas, likuiditas, dan pertumbuhan aktiva terhadap struktur modal, baik secara simultan maupun secara parsial. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI). Sampel yang dipilih adalah 213 emiten ISSI yang konsisten berada dalam periode pengamatan selama tiga tahun (2016-2018), sehingga total terdapat 639 observasi. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan tingkat signifikansi 5% dalam program Stata 15. Hasil penelitian menunjukkan bahwa secara simultan, variabel profitabilitas, likuiditas, dan pertumbuhan aktiva berpengaruh signifikan terhadap struktur modal perusahaan yang terdaftar di ISSI. Namun, secara parsial, variabel profitabilitas dan pertumbuhan aktiva masing-masing tidak berpengaruh signifikan terhadap struktur modal perusahaan yang terdaftar di ISSI. Secara parsial, hanya variabel likuiditas yang berpengaruh signifikan terhadap struktur modal perusahaan yang terdaftar di ISSI.


Author(s):  
Muhammad Rois Rois ◽  
Manarotul Fatati Fatati ◽  
Winda Ihda Magfiroh

This study aims to determine the effect of Inflation, Exchange Rate and Composite Stock Price Index (IHSG) to Return of PT Nikko Securities Indonesia Stock Fund period 2014-2017. The study used secondary data obtained through documentation in the form of PT Nikko Securities Indonesia Monthly Net Asset (NAB) report. Data analysis is used with quantitative analysis, multiple linear regression analysis using eviews 9. Population and sample in this research are PT Nikko Securities Indonesia. The result of multiple linear regression analysis was the coefficient of determination (R2) showed the result of 0.123819 or 12%. This means that the Inflation, Exchange Rate and Composite Stock Price Index (IHSG) variables can influence the return of PT Nikko Securities Indonesia's equity fund of 12% and 88% is influenced by other variables. Based on the result of the research, the variables of inflation and exchange rate have a negative and significant effect toward the return of PT Nikko Securities Indonesia's equity fund. While the variable of Composite Stock Price Index (IHSG) has a negative but not significant effect toward Return of Equity Fund of PT Nikko Securities Indonesia


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