scholarly journals PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, PERSEPSI BIAYA TERHADAP NIAT UNTUK MENGAMBIL SERTIFIKASI PROFESI CHARTERED ACCOUNTANT (CA) DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 1 (2) ◽  
pp. 191-209
Author(s):  
Elis Istanti ◽  
Jawoto Nusantoro ◽  
Gustin Padwa Sari

This study aims to examine and analyze the influence of accounting understanding level, cost perceptions ofintentions to take Chartered Accountant (CA) professional certification with motivation as a moderatingvariable. This study uses a quantitative method of associative and verification approaches. The object of thisresearch is the S1 Accounting Study Program students at Muhammadiyah University of Metro. The studypopulation was 406 students. The sampling technique used is purposive sampling, so as to obtain a sample of102 students. Data analysis techniques in this study used descriptive statistics, classic assumption tests,moderated regression analysis, hypothesis testing and coefficient of determination tests. Data were analyzedusing SPSS version 20. The results of this study indicate that: 1) The accounting understanding level did notsignificantly influence the intention to take Chartered Accountant (CA) professional certification, 2) Perceptionof cost had a significant effect on the intention to take Chartered Accountant (CA) profession certification, 3) Motivation was able to moderate the relationship between the level of accounting understanding of intention to take Chartered Accountant (CA) professional certification, 4) Motivation was able to moderate the relationshipof perceived cost to intention to take Chartered Accountant (CA) profession certification.  

Media Ekonomi ◽  
2021 ◽  
Vol 20 (2) ◽  
pp. 38
Author(s):  
Nuggraha Prassetyo ◽  
Rissa Hanny

The purpose of this study was to determine how much influence the product display and promotion partially on consumer purchasing decisions on books published by Mizan at Gunung Agung BSD Tangerang bookstore and to find out how much influence the product displays and promotions simultaneously on consumer purchasing decisions on books published by Mizan at the Gunung Agung BSD Tangerang bookstore. This research is causality with quantitative approach. The population in this study is Mizan's book customers at the Gunung Agung BSD bookstore Tangerang with convenience sampling technique obtained samples of 69 respondents. Data analysis techniques used in this study are: data quality tests including validity and reliability, the classic assumption test of normality, multicollinearity, heterocendatisity, regression analysis that is multiple regression, partial t, simultaneous F and coefficient of determination. The results of the study are as follows: (1) The results of first hypothesis that is no significant influence between product displays on consumer purchasing decisions, (2) The results of second hypothesis that is a positive and significant effect between promotions on decisions consumer purchases, and (3) The results of third hypothesis, namely product display and promotion together have a positive and significant effect on consumer purchasing decisions.


2017 ◽  
Vol 2 (1) ◽  
pp. 72
Author(s):  
Ferry Siswadhi

<p><em>The aim of this research was to determine how much influence application leadership and environment work in </em><em>the office of </em><em>Gunung Kerinci regency with </em><em>performance </em><em>of employee.This research used quantitative method since researcher wanted to determine the measurement of X and Y variable. Population in this study is 32 people. Sampling technique used is a </em><em>full sampling</em><em> as many as 17 people. </em><em>Data analysis techniques in this study ismultiple regresion analysis and coefficient of determination analysis.Questionaires were used as a tool in data collection method. The findings show that all hypothesis were proved to be significant </em><em>leadership and environment work </em><em>have a positive and significantinfluence with </em><em>performance of employee</em><em>. The implies that played as important role</em><em>leadership and environment work </em><em>(individualy or simultaneously) in developing performance </em><em>of employee.</em><em></em></p>


2021 ◽  
Vol 18 (2) ◽  
pp. 102
Author(s):  
Sunan Amilia ◽  
Dewi Ayu Puspita ◽  
Hendrawan Santosa Putra

The purpose of this study to analyze and discuss of optimism, innovativeness, and discomfort on the readiness of MSMEs to implement SAK EMKM. The sampling technique uses convenience sampling. Data is collected by using a questionnaire. This study used 74 MSME samples in Jember Regency. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing consisting of multiple linear regression analysis methods, F test, t-test, and the coefficient of determination test. The results showed that optimism had a significant influence on the readiness of MSMEs to implement SAK EMKM. Innovativenes and discomfort do not have a significant effect on the readiness of MSMEs to implement SAK EMKM.Keywords: optimism, innovativeness, discomfort, SAK EMKM, readiness of MSMEs.


2019 ◽  
Vol 20 (1) ◽  
pp. 43
Author(s):  
Wirmie Eka Putra ◽  
Indra Lila Kusuma ◽  
Maya Widyana Dewi

This study aims to examine the effect of tax amnesty, knowledge of taxation, tax services and tax sanctions on taxpayer compliance. The sampling technique that will be used in this study is purposive sampling technique. Primary data is collected by distributing questionnaires. The research sample was 45 respondents of individual and body taxpayers found in Jambi City Region. Data analysis techniques in this study are descriptive statistics and multiple regression analysis. The software used for data processing is SPSS version 21 for Windows. The results of testing the hypothesis are as follows. Simultaneously, tax amnesty, knowledge of taxation, tax authorities and tax sanctions affect taxpayer compliance. Partially, tax amnesty, knowledge of taxation on taxation sanctions has an effect on taxpayer compliance and service of tax authorities has no effect.


2017 ◽  
Vol 2 (2) ◽  
pp. 102
Author(s):  
Indra Budaya

<p>Internal marketing that properly done would have an impact on service quality, which furthercould increase customer satisfaction and customer loyalty. The aim of this research was to determine how much influence application internal marketing and service qualitywithcustomer satisfaction on STIE Sakti Alam Kerinci.This research used quantitative method since researcher wanted to determine the measurement of X and Y variable. Population in this study is 153 people. Sampling technique used is a probability sampling with using accidental sampling. Data analysis techniques in this study ismultiple regresion analysis and coefficient of determination analysis.Questionaires were used as a tool in data collection method. The findings show that all hypothesis were proved to be significant internal marketing and service qualitywith customer satisfaction on STIE Sakti Alam Kerinci. The implies that Y =  68,051  + 0,083 X1 + 0,062 X2. t<sub>table</sub> is 2,006 with using (α = 5%).Internal marketing has t <sub>count</sub>3,717 and customer satisfaction  has t <sub>count</sub> 2,026. F<sub>table</sub> is 3,06and has t <sub>count</sub> 4,787.  Internal marketing and service qualityas  simultan  influence  positive and  significance  tocustomer satisfaction on STIE Sakti Alam Kerinci.</p>


2020 ◽  
Vol 30 (2) ◽  
pp. 528
Author(s):  
Ni Putu Laksmi Narayanti ◽  
Gayatri Gayatri

This study aims to obtain empirical evidence of the relationship between dividend policy and profitability on the o stock prices. The population in this study are companies registered in the LQ-45 period 2009 - 2018, the reason issuers contained in this index tend to distribute dividends and have high trade liquidity. The sampling technique in this study was purposive sampling and the total observation companies were 6 sample companies. Data analysis techniques using Multiple Linear Regression Analysis. As the results, the devidend policy brings a possitive effect on the stock prices, and the profitability that has been proxied by ROA also brings a possitive effect on the company’s stock price. Keywords: Devidend Policy; Stock Prices; Profitability; LQ45.


2019 ◽  
Vol 3 (1) ◽  
pp. 31-41
Author(s):  
Sri Sudiarti

The objectives of this research are to know and to analyze about the effect of Continuous Improvement on the performance of employees at PT. Rentang Buana Niagamakmur (PT.RBN) Tasikmalaya. Research method which applied in this research is survey research method, while data collecting technique is done by through questionaire. Sampling technique applies sample is accidental sampling technique and the size sample is 55 respondents. Data analysis techniques used in the study is simple regression technique, analysis of the coefficient of determination  and t test. The results showed that the Continuous Improvement  including both criteria, including employee performance criteria, as well as Continuous Improvement  has a positive influence on employee performance of 76,4% in PT . Rentang Buana Niagamakmur (PT.RBN) Tasikmalaya.


Equity ◽  
2017 ◽  
Vol 20 (1) ◽  
pp. 1
Author(s):  
Rahmawati Hanny Y

This study aims to analyze the interaction of ethical culture, spiritual intelligence, ethical content, and students' ethical behavior. The population in this study is a student at one of the leading accounting vocational education institutions in Yogyakarta. Sampling technique in this research use purposive sampling. The number of samples in this study was 368 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate that the content of ethics affect the student's ethical behavior. The interaction of ethical culture on the relationship between ethical content and ethical behavior suggests it can strengthen its influence. Similarly, the interplay of spiritual intelligence that demonstrates can strengthen the relationship between ethical content and student ethical behavior.


Author(s):  
Muhammad Hasbillah ◽  
Herman Herman

This research aims to determine the relationship between balanced and the ability to dribble, the relationship between eye-foot coordination and the ability to dribble, and the relationship between balanced and eye-foot coordination on the ability todribble in futsal game Karsa Utama Putri Wajo’s club. The research was correlational research, with the independent variable was balanced and eye-foot coordination, while the dependent variable was the ability to dribble. The population of theresearch was Karsa Utama Putri Wajo's club players and the sampling technique used was total sampling technique with the total sample was 25 players. The analysis technique used was descriptive analysis, correlation analysis, regression analysis. The results showed that 1)There was a significant relationship between balanced and the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,738. 2) There was asignificant relationship between eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club players with a correlation value (r) = 0,553. 3) There was asignificant relationship between balanced and eye-foot coordination on the ability to dribble in Karsa Utama Putri Wajo's club player swith a correlation value (r)=0.823,and a coefficient of determination (R2) = 0.677 or equal to 67,7%. Thus, it can be concluded that there is a significant relationship between balanced and coordination of the ankle son the ability to dribble in futsal game of Karsa Utama Putri Wajo's club.


2019 ◽  
Vol 2 (1) ◽  
pp. 36
Author(s):  
Jack suman Rulis Manurung

The purpose of this research is to find out: 1) The relationship of leg muscle strength to the results of shooting the silent ball towards the goal. 2) Relationship between ankle coordination and the result of shooting the ball silently towards the goal. 3) The relationship between leg muscle strength and ankle coordination towards the results of shooting the ball silently towards the goal.The method used in this study is a method of correlation with test and measurement techniques. Data analysis was carried out by a computerized system with simple or multiple regression analysis. The population in this study were students who participated in extra-curricular football at Pontianak's N 8 High School, totaling 22 people. In this study, there was no sampling technique because it took all the population who participated in 22 extra-curricular activities.The results of the analysis of the data obtained indicate that: 1) There is a relationship between leg muscle strength to the results of shooting the silent ball towards the goal. 2) There is a coordination relationship between the ankles and the result of shooting the silent ball towards the goal. 3) There is a relationship between leg muscle strength and ankle coordination towards the results of shooting the silent ball towards the goal.The amount of donation given by leg muscle strength to the results of silent ball shooting towards the goal was 52.1%, while the coordination contribution of the ankle to the results of silent ball shooting towards the goal was 25.3%. While the magnitude of the contribution given by the two variables, namely leg muscle strength and ankle coordination was 59% of the results of shooting the silent ball towards the goal. It is recommended that in addition to practicing silent ball shooting techniques towards the goal, leg muscle strength should be taken into consideration for the trainer in giving a portion of training.


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