Pengaruh Pengetahuan Pemilik, Skala Usaha, dan Umur Usaha terhadap Keberhasilan Kinerja Usaha dengan Penggunaan Informasi Akuntansi sebagai Variabel Moderasi (Survei pada Pemilik Usaha UKM Makanan Khas di Kabupaten Banyumas)

2018 ◽  
Vol 6 (1) ◽  
pp. 23-48
Author(s):  
Hastin Tri Utami

This study aimed to determine the influence of owner’s knowledge, business scale, busines life partially toward the success of business performance and also to determine the influence of owner’s knowledge, business scale, business life partially toward the success of business performance with using of accounting information as moderating variable. The population of this study is SME’s (Small Medium Enterprises) owners of Banyumas specialty food. Sample determining is using purposive sampling method. The respondents consist of 64 business owners. Hypotheses testing of this study use multiple linear regression and Moderated Regression Analysis (MRA). Based on the research result and data analysis using multiple linear regression and MRA show that : (1) owner’s knowledge has positive significant influence to the success of business performance; (2) business scale has positive significant influence to the success of business performance; (3) business life has positive significant influence to the success of business performance; (4) using of accounting information moderated positively toward the relationship of owner knowledge to the success of business performance; (5) using of accounting information moderated positively toward the relationship of business scale to the success of business performance; (6) using of accounting information moderated positively toward the relationship of business life to the success of business performance. The limitation of this study are: (1) independent variables only focus on internal business factors such as owner’s knowledge, business scale, and business life; (2) situational factor which is used as moderating variable in this study only one situational factor that is using of accounting information.

2021 ◽  
Vol 10 (2) ◽  
pp. 199-204
Author(s):  
Eliana Eliana ◽  
Nazri Zarman ◽  
Ismuadi Ismuadi ◽  
Intan Novia Astuti ◽  
Ayumiati Ayumiati

Sharia banking is currently very popular with the Indonesian people, so to prepare for this increasingly selective business competition, Islamic Commercial Banks are required to improve their company performance so that investors are attracted to invest. This study aims to determine the effect of BOPO, ROA, NPF, and DPK on the market share of Islamic banking in Indonesia. The samples used were BUS and UUS with 52 data. Multiple linear regression is used as an analysis technique to produce a detailed description of the relationship of each variable used. The regression results tell that BOPO and DPK have no significant effect on market share, while ROA and NPF have a positive and significant effect on market share in Islamic banking in Indonesia.


2020 ◽  
Vol 1 (1) ◽  
pp. 275-280
Author(s):  
Ganesha Ade Kusumawardhani ◽  
Teguh Purwanto

This observation has the intention to test and unserstand the evidence of wheather the employee’s performance is influenced by the accounting information system, the accounting information system is influenced by employee integrity, whether the employee’s performance on CV Prakarsa Buana Sentosa is influenced by employee integrity so that it can strengthen the effects of accounting information systems simultaneously. In this study used 41 employee specimens utilizing slovin theory. The measurement scale uses a likert scale. The translation method in this observation uses validity, reliability, classic assumptions, and multiple linear regression methods. The results of observations by distributing questionnaires to 41 employess of CV Prakarsa Buana Sentosa initiative concicting of 7 sales division employees, 7 purchase division employees, 8 marketing division employees, 2 manager division employees, 9 warehouse division employees, and 8 shipping division employees. Then it can be concluded that the employee’s performance is influenced by the accounting information system simultaneously, while the employee’s intensity is not able to moderate the relationship between the employee’s performance towards the accounting information system.


2016 ◽  
Vol 12 (2) ◽  
pp. 85
Author(s):  
Ayu Dwidyah Rini ◽  
Kazia Laturette

The effect of accounting attitude young SMEs and the use of accounting information to businesssuccess. This study aims to determine the relationship accounting attitude and use of accountinginformation businesses small and medium micro young to business success . Data was collectedthrough questionnaires with 100 young SMEs in Surabaya . The study uses a quantitative approachwith multiple linear regression analysis and snowball sampling to sampling . The results of the studyexplained that the accounting attitude young SMEs , accounting information has a significantrelationship in partial to business success. The results also explain that the accounting informationhas a dominant influence on the success of young SME business in Surabaya .Keywords: Accounting Information , Attitude, Business Success


2020 ◽  
Vol 4 (2) ◽  
pp. 75
Author(s):  
Christian Christian ◽  
Yanuar Yanuar

The purpose of this study is to obtain empirical evidence about the effect of profitability, sales growth, and asset structure on firm capital structure in manufacturing companies listed at Indonesian Stock Exchange during the years 2011-2018. This study uses purposive sampling method to collect data and consists of 11 manufacturing companies listed at Indonesian Stock Exchange during the years 2011-2018. The hypothesis was tested by using multiple linear regression. The results of this study show that profitability has negative significant influence on firm capital structure, sales growth have negative significant influence on firm capital structure, asset structure have negative significant influence on firm capital structure, and also fluctuating exchange rate strengthen the relationship between profitability and firm capital structure.


2019 ◽  
Vol 1 (2) ◽  
pp. 32-40
Author(s):  
Izzaty Choirina Mudjiumami ◽  
Yuvico MR Setiawan

This research purpose is to know the influence of targeted profitability and company size to income smoothing in manufacture companies listed at Bursa Efek Indonesia period 2015-2017. Method that used for sample target is purposive sampling method. Population of this research are 57 manufacture companies listed at Bursa Efek Indonesia period 2015-2017 which already fulfill the sample criteria that used in this research. To identify companies that did income smoothing practical with using Eckel Index. Result from Eckel Index shown that income smoothing practical also did by a certain companies listed in Bursa Efek Indonesia. Statistic method using multiple linear regression, which are; multicollinearity testing, heteroscedasticity testing, autocorrelation testing, and normality testing. Testing did to proof any significant influence targeted profitability and company size to income smoothing. Research result shown that there is no influence of targeted profitability and company size to income smoothing in manufacture companies listed in Bursa Efek Indonesia period 2015-2017.


Author(s):  
Ipang Sasono ◽  
Suroso Suroso ◽  
Dewiana Novitasari

The number of website visits is an important issue in the era of industrial revolution 4.0 for the manufacturing industry of Refrigeration and HVAC (heating, ventilation, and air-conditioning) as an effort in obtaining and maintaining customers. Therefore, e-loyalty is needed to improve the number of website visits. Research is done to test the influence given by e-marketing and e-CRM towards e-loyalty of a website owned by one of the Refrigeration and HVAC (RHVAC) companies in Indonesia. data is collected by a simple random sampling method obtained from 170 respondents of website visitors in the RHVAC fair Indonesia 2018. The method used in this research is multiple linear regression with SEM through the help of SmartPLS 3.0 software. The analysis result of this research shows that e-marketing and e-CRM have a positive and significant effect on e-loyalty, both individually and simul-taneously.


2020 ◽  
Vol 7 (1) ◽  
pp. 21
Author(s):  
Selvia Nurlaila ◽  
Moh. Zali

ABSTRAKPenelitian bertujuan untuk mengetahui hubungan karakteristik peternak dan potensi alam terhadap peningkatan populasi sapi madura di sentra sapi sonok. Metode yang digunakan adalah metode survei dengan jumlah sampel 100 peternak di sentra sapi sonok. Analisis data menggunakan analisa regresi linear berganda. Hasil penelitian menunjukkan hubungan faktor karakteristik peternak yakni variabel umur peternak, tingkat pendidikan, jumlah tanggungan keluarga, lama beternak, tujuan pemeliharaan dan pelatihan secara simultan tidak memberi pengaruh signifikan terhadap peningkatan populasi sapi madura dan faktor potensi alam yakni curah hujan, luas lahan pertanian, rumah tangga peternak dan jumlah penduduk secara simultan memberikan pengaruh signifikan terhadap peningkatan populasi sapi madura di Sentra Sapi Sonok. Variabel tertinggi adalah variabel luas lahan pertanian yaitu 0,843 hal ini dapat dijadikan acuan dalam peningkatan populasi dimana semakin luas lahan pertanian maka semakin besar terjadinya peningkatan populasi yang berkaitan dengan persediaan pakan hijauan dan pakan penguat ternak. Variabel rumah tangga peternak yaitu 0,0819  karena semakin banyaknya rumah tangga peternak maka semakin banyak populasi sapi dan variabel curah hujan yaitu 0,011 karena semakin tinggi curah hujan maka ketersediaan pakan hijauan ternak semakin berlimpah. Kemudian variabel yang nilainya negatif yaitu jumlah penduduk sebesar -0,725 diidentifikasikan bahwa semakin menurun jumlah penduduk maka populasi sapi akan mengalami penurunan. Kesimpulan hasil penelitian,  pemeliharaan dan keikutsertaan dalam pelatihan tidak memberi pengaruh signifikan terhadap peningkatan populasi. Faktor potensi alam yang terdiri dari curah hujan, luas lahan pertanian, rumah tangga peternak dan jumlah penduduk secara simultan memberikan pengaruh signifikan terhadap peningkatan populasi sapi madura di sentra sapi sonok Kabupaten Pamekasan.Kata kunci: Populasi, regresi linier berganda, sapi madura, sentra sapi sonok ABSTRACTThe study aims to determine the relationship of breeder characteristics and natural potential to increase madura cattle population in sonok cows center. The method used is a survey method with a sample of 100 breeders in sonok cows center. Data analysis uses multiple linear regression analysis. The results showed the relationship between the characteristics of the breeders, namely the age of the breeders, the level of education, the number of family dependents, the length of the breeders, the purpose of maintenance and training simultaneously did not significantly influence the madura cattle population increase and natural potential factors namely rainfall, area of agricultural land, housing farmer ladder and population simultaneously have a significant influence on the increase in madura cattle population at the Cows Sonok Center. The highest variable is the area of agricultural land that is 0.843 it can be used as a reference in increasing population where the more extensive the agricultural land, the greater the increase in population associated with forage supply and animal feed reinforcement. The variable of farmer household is 0.0819 because of the increasing number of farmer households, the more cattle population and the rainfall variable is 0.011 because of the higher rainfall, the availability of forage feed is more abundant. Conclusions from the results of research, maintenance and participation in training did not have a significant effect on population increase. Natural potential factors consisting of rainfall, area of agricultural land, household of farmers and population simultaneously have a significant influence on the increase of madura cattle population in the center of sonok cattle in Pamekasan RegencyKeywords: Population, madura cattle, multiple linear regression, sonok cows center. 


Author(s):  
Muhamad Alvi Irpansyah ◽  
Asep M Ramdan ◽  
R. Deni Muhammad Danial

One of the strategy that can be use in increasing consumer buying interest is by increasing the attractiveness of advertisements on Instagram, one of them is the endorsement strategy. The study aims to determine about the selebgram credibility and power to increase purchase intention on online store in instagram, as well as to see how much the influence of credibility and power of selebgram to purchase intention partially or simultaneously. The method use in this research is descriptive verificative and quantitative approaches with multiple linear regression as a data analysis technique. Research result obtained show that credibility, power and purchase intentions of online store on instagram in the good category.  The magnitude of the effect of credibility and power on purchases intention on instagram by Rachel Vennya after testing simultaneously and partially have a positif and significant influence. It’s amounted to 51,2%, while the remaining 48,8% are influenced by other variables not examined in this research. Keywords: Credibility, Power, Selebgram, Celebrity Endorsement, Purchase Intention


2021 ◽  
Vol 14 (2) ◽  
pp. 117-131
Author(s):  
Yasnimar Ilyas ◽  
Kiki Amelia

XYZ is a company that produces apparel accessories that has been established for more than 30 years. However, there is a problem in decreasing of employee performance that can be seen on the attendance data of the employees. So, it is necessary to conduct a research to see what factors cause a decrease in employee performance. The purpose of this research is to see the relationship and influence between Competence and Work Environment on the Employee Performance. The method in this research is multiple linear regression. The results of data analysis in this study show that Competence has a significant influence on Employee Performance. The Work Environment does not have a significant effect on employee performance. Competence and Work Environment simultaneously have a significant effect on Employee Performance. In the determinant coefficient test (R²), the influence of Competence and Work Environment on Employee Performance is quite high as many as 0.555 or 55.5%. This means that Competence and Work Environment have a contribution of 55.5% to explain the Employee Performance, while 44.5% of other variables are not discussed in this study. Based on the regression test, the variable that most affected Employee Performance was the Competency variable (X1) with a value of 0.486 (positive value). Keywords: Competence, Work Environment, Employee Performance


2020 ◽  
Author(s):  
endang naryono

This research is associative descriptive with the aim of this research is to explain the influence of factors from the concept of AIDA (attention, interest, desire, action), to determine the effect of AIDA on the effectiveness of online shop ads, and to explain the relationship of AIDA factors (Attention, Interest , Desire, Action) is the most dominant on the effectiveness of online shop advertising. The results of a study of 175 shoppers at online shop stores (Bukalapak, Lazada, Shop, Tokopedia, F-Thing, Purchasing) using factor analysis and multiple linear regression, the results obtained are four factors called interest, desire, action, attention . Based on the results of multiple linear regression analysis, partially the three factors of interest, desire, action have a significant effect or have a strong effect on the effectiveness of online shop advertising, while the attention factor does not have a strong or significant effect on the effectiveness of online shop advertising, and attention, interest, desire, action have an effect significantly based on joint testing. Interest is the dominant factor influencing online advertising.


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