scholarly journals Pengaruh Kejelasan Sasaran Anggaran dan Budget Emphasis Terhadap Senjangan Anggaran pada OPD Kabupaten Badung

2019 ◽  
pp. 651
Author(s):  
Ni Putu Achintya Wibawa Putri ◽  
I G. A. M. Asri Dwija Putri
Keyword(s):  
Local Governments ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Measuring Instruments ◽  
Budgetary Slack ◽  
Goal Clarity ◽  
Efficiency And Effectiveness ◽  
And Performance ◽  
Positive Effect

Local governments must account for the implementation of the Regional Revenue and Expenditure Budget (APBD), both in the form of financial statements and performance reports when viewed from financial measuring instruments in the form of budgets, there are still inaccuracies in determining inputs which ultimately do not indicate budget efficiency and effectiveness. The budget has a direct impact on a person's behavior which can lead to budgetary slack. This study aims to provide empirical evidence about the factors that influence budgetary slack in OPD of Badung Regency. This research was conducted at 28 OPD of Badung Regency. The number of samples was 110 respondents, which taken with purposive sampling technique. Based on the results of multiple linear regression analysis, it was found that budget goal clarity has no effect on budgetary slack and budget emphasis has a positive effect on budgetary slack. The results of this study provide information for the parties involved in preparing the budget when making decisions, determining policies in the future, while minimizing the

scholarly journals Pengaruh Karakteristik Individu dan Kompensasi terhadap Turnover Intention

2021 ◽  
Vol 1 (1) ◽  
pp. 25-35
Author(s):  
Ratih Prameswari Wulan Asih
Keyword(s):  
Turnover Intention ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Population Data ◽  
Multiple Linear Regression Analysis ◽  
Individual Characteristics ◽  
Measuring Instruments ◽  
A Value ◽  
The Individual ◽  
Positive Effect

Abstract. This study aims to determine the Individual Characteristics and Compensation for Turnover Intention at the Perisai Husada Main Clinic. This research is categorized as descriptive and verification research as a quantitative approach with an instrument in the form of a questionnaire. The sampling technique in this study used saturated samples because all 55 employees of the Perisai Husada Main Clinic were made into the population. Data collection using questionnaires and interviews. Test the validity of the instrument using Pearson's product moment while the reliability test with the Alpha cronbanch with the help of SPSS 25. 0 Measuring instruments prove to be valid and reliable for research instruments. Hypothesis testing of this study uses multiple linear regression analysis. The results of the study prove that: (1) Individual characteristics significantly positive effect on Turnover Intention with a value of β = 0.394 and sig = 0,000, the contribution of individual characteristics to Turnover Intention 0.434 = 43.4%; (2) Compensation has a positive effect on Turnover Intention with a value of β = 0.530 and sig 0,000, contribution of Compensation to Turnover Intention 0.569 = 56.9%; (3) Individual Characteristics and Compensation have a significant positive effect on Turnover Intention with a result of R² = 0.622. This means that Individual Characteristics and Compensation is 62.2% while the remaining 27.8% is influenced by other variables outside the variables studied. Abstrak. Penelitian ini bertujuan untuk mengetahui Karakteristik Individu dan Kompensasi terhadap Turnover Intention pada Klinik Utama Perisai Husada. Penelitian ini di kategorikan sebagai penelitian deskriptif dan verikatif sebagai pendekatan kuantitatif dengan instrument berupa kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan sampel jenuh karena seluruh karyawan Klinik Utama Perisai Husada sebanyak 55 orang dijadikan populasi. Pengumpulan data menggunakan kuesioner dan wawancara. Uji validitas instrumen dengan menggunakan product moment pearson sedangkan uji reliabilitas dengan cronbanch Alpha dengan bantuan SPSS 25. 0 Alat ukur terbukti valid dan reliabel untuk instrument penelitian. Uji hipotesis penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian membuktikan bahwa: (1) Karakteristik Individu berpengaruh positif signifikan terhadap Turnover Intention dengan nilai β= 0,394 dan sig = 0,000, kontribusi karakteristik individu terhadap Turnover Intention 0,434 = 43,4%; (2) Kompensasi berpengaruh positif terhadap Turnover Intention dengan nilai β=0,530 dan sig 0,000, kontribusi Kompensasi terhadap Turnover Intention 0,569 = 56,9%; (3) Karakteristik Individu dan Kompensasi berpengaruh positif signifikan terhadap Turnover Intention dengan hasil R² = 0,622. Hal ini berarti Karakteristik Individu dan Kompensasi 62,2% sedangkan sisanya 27,8% dipengaruhi oleh variabel lain di luar variabel yang diteliti.

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN KEPERCAYAAN TERHADAP LOYALITAS PELANGGAN AROMANIA PARFUMERY DI KOTA BENGKULU

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Sri Ekowati ◽  
Selamat Riyadi
Keyword(s):  
Service Quality ◽  
Product Quality ◽  
Customer Loyalty ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Quality Product ◽  
Using Data ◽  
Positive Effect

ABSTRACTThis study aims to determine the effect of service quality, product quality and  trust on customer loyalty aromania parfumery Bengkulu. This type of research is a survey research with a quantitative approach, the object of this research is the consumers in Aromania parfumery, which is precisely located on Jl. Kapuas Raya, Lingkar Barat, Kec. Gading Cempaka, Bengkulu City. with the sampling method, namely non-propability technique, namely insidential sampling technique. The number of respondents in this study were 105 people. The data collection method used a questionnaire. By using data analysis techniques using Multiple Linear Regression Analysis Test, and Hypothesis Test, namely test t and test f. The results of this study can be concluded that the variable service quality Aromania parfumery has a positive effect on customer loyalty, product quality has a positive effect on customer loyalty, and trust has a positive effect on customer loyalty.Keywords: Service Quality, Product Quality, Customer Trust and Loyalty.

scholarly journals PENGARUH LITERASI KEUANGAN, PENDAPATAN SERTA MASA BEKERJA TERHADAP PERILAKU KEPUTUSAN INVESTASI

2018 ◽  
pp. 1867 ◽  
Author(s):  
IGA MERTHA DEWI ◽  
Ida Bagus Anom Purbawangsa
Keyword(s):  
Financial Literacy ◽  
Investment Decision ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Decision Behavior ◽  
Financial Conditions ◽  
New Employee ◽  
Long Time ◽  
Positive Effect

Research respondents are employees of PT Bank Pembangunan Daerah Bali Branch Renon with a sample of 76 people. Sampling technique in this research use random sampling. Data were analyzed by using Multiple Linear Regression Analysis. The result of this indicate that financial literacy, income has a positive effect on investment decision behavior, but the work period positively has no effect on investment decision behavior. This is because in the banking industry, the entire new employee and who have been working long time get the training and obtain informations about financial developments and financial conditions that occur at this time. In the other words the undertanding of financial literacy and employee behavior is almost the same. Based on the results of statistical data, financial literacy variables have the most influence in determining the behavior of investment decisions compared to income. This explains that a good understanding of finance is a major factor in determining an invesment decisions.

scholarly journals Pengaruh Gaya Hidup dan Kelompok Acuan terhadap Keputusan Pembelian Smartphone Merek Samsung Galaxy

2018 ◽  
Vol 6 (2) ◽  
pp. 139
Author(s):  
Bintang Jalasena Anoraga ◽  
Sri Setyo Iriani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Reference Group ◽  
Linear Regression Analysis ◽  
Virtual Community ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Snowball Sampling ◽  
Purchasing Decisions ◽  
Positive Effect

Recently common phenomenon in all walks of life use smartphones, ranging from a young children to an adults. Samsung Galaxy Smartphone shows a magnificent display, there are a lot of choices they give to us, provide fairly complete applications, and it can reflects an up to date metropolitan lifestyle by using it. This research is a conclusive research. Sample who taken as many as 110 people with snowball sampling technique. Measuring instrument which used is enquette, as well as the the data analyzed with multiple linear regression. The research instrument that used was a questionnaire, and multiple linear regression analysis. This study shows the results, that there is a positive effect between lifestyle and reference group on purchasing decisions towards purchasing decisions Smartphone Samsung Galaxy simultaneously and the dominant effect is the lifestyle variables followed by variable virtual community.

scholarly journals Pengaruh Komitmen Dan Kompetensi Terhadap Kinerja Karyawan Pada Karyawan PT. BPR Duta Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Positive Effect

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan

2020 ◽  
Vol 2 (4) ◽  
pp. 3840-3857
Author(s):  
Ridho Irmas Ferdian ◽  
Mayar Afriyenti
Keyword(s):  
Emotional Intelligence ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Ethical Perceptions ◽  
City College ◽  
The Individual ◽  
Positive Effect

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

PENGARUH KEPERCAYAAN, KEPUASAN KONSUMEN, DAN NILAI TERHADAP LOYALITAS PRODUK

2017 ◽  
Vol 12 (1) ◽  
pp. 55
Author(s):  
Rintar Agus Simatupang
Keyword(s):  
Customer Satisfaction ◽  
Consumer Satisfaction ◽  
Linear Regression Analysis ◽  
Perceived Value ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Validity And Reliability ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to examine the influence of trust, customer satisfaction, perceived value on loyalty simultaneously and test the influence of trust, customer satisfaction, and perceived value on loyalty partially. Respondents in this study are consumers of notebook users. The sampling technique is done through convenience sampling technique. The number of respondents that can be used as a sample is as much as 250 respondents. Before the first analysis is done the validity and reliability test with the aim of knowing the level of validity and reliability, then analyzed using multiple linear regression analysis. The result of analysis shows that trust, consumer satisfaction and perceived value have positive influence on loyalty simultaneously, then based on partial test of trust variable does not affect to loyalty, while consumer satisfaction and perceived value have positive effect on loyalty.Keywords: Trust, Consumer Satisfaction, Perceived Value, Loyalty.Penelitian ini bertujuan untuk menguji pengaruh kepercayaan, kepuasan konsumen, nilai yang dipersepsikan pada loyalitas secara simultan dan menguji pengaruh kepercayaan, kepuasan konsumen, dan nilai yang dipersepsikan pada loyalitas secara parsial. Responden dalam penelitian ini adalah konsumen pengguna notebook. Teknik pengambilan sampel dilakukan melalui teknik convenience sampling. Jumlah responden yang dapat digunakan sebagai sampel adalah sebanyak 250 responden. Sebelum dilakukan analisis terlebih dahulu dilakukan uji validitas dan reliabilitas dengan tujuan mengetahui tingkat validitas dan reliabilitas, kemudian dianalisis menggunakan analisis regresi linier berganda. Hasil analisis menunjukkan kepercayaan, kepuasan konsumen dannilai yang dipersepsikan berpengaruh positif pada loyalitas secara simultan, kemudian berdasarkan pengujian secara parsial variabel kepercayaan tidak berpengaruh terhadap loyalitas, sedangkankepuasan konsumen dan nilai yang dipersepsikan berpengaruh positif pada loyalitas.Kata Kunci: Kepercayaan, Kepuasan Konsumen, Nilai yang Dipersepsikan, Loyalitas

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