scholarly journals THE EFFECT OF LIQUIDITY, COMPANY SIZE, AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS

2021 ◽  
pp. 53
Author(s):  
Lydia Nur Athifah ◽  
Endang Mahpudin
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Consumer Goods ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Research Results ◽  
Independent Variables ◽  
Analysis Technique ◽  
Regression Test ◽  
Food And Beverage

The purpose of this study was to determine the effect of liquidity, company size, and independent commissioners on tax aggressiveness. This research was conducted at the food and beverage sub-sector consumer goods companies in the period 2014-2018. The data analysis technique used is the linear regression test. Based on the research results, it is known that partially liquidity does not significantly influence tax aggressiveness, company size significantly influences tax aggressiveness, and independent commissioners do not significantly influence tax aggressiveness, and simultaneously independent variables such as liquidity, company size, and commissioners The independent variables jointly influence the dependent variable, namely tax aggressiveness. Keywords : Liquidity; Company Size; and Independent Commissioner

scholarly journals Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive

2019 ◽  
pp. 594
Author(s):  
Ni Kadek Ari Adnyani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Capital Intensity ◽  
Sampling Techniques ◽  
Company Size ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

Tax aggressiveness in this study is proxied by Net Profit Margin (NPM) Index. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, capital intensity, and firm size on tax aggressive. This research was conducted on property and real estate companies listed on the IDX for the period 2015-2017. Sampling uses non probability sampling techniques with purposive sampling method. 35 companies were selected as samples. The data analysis technique used is multiple linear regression. Based on the results of data analysis, it shows that the variables of profitability, capital intensity, and company size have a positive effect on tax aggressive

scholarly journals The Influence of Product, Price, and Location on Consumer Purchasing Interest in Bakso Pak Kus Residen Sudirman Surabaya

2019 ◽  
Vol 1 (1) ◽  
pp. 157-166
Author(s):  
Dimas Septian Wijiantoro
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
T Test ◽  
Product Price ◽  
F Test ◽  
Independent Variables ◽  
Analysis Technique ◽  
Study Population

Companies need to maintain their survival by developing and earning profits. Consumers have ever-changing tastes and desires, so companies must be prepared to face all these changes and constantly review and improve their offerings. Companies need to pay attention to factors that affect consumers' buying interest, including products, prices, and locations. This study aims to determine and analyze the effect of simultaneous product, price, and location on consumer buying interest in Bakso Pak Kus Jalan Sudirman Residen Surabaya. The study population was all consumers of Bakso Pak Kus Jalan Sudirman Resident Surabaya. The sampling technique is based on Hair, et al. (2010), that the number of samples is at least 5 times the number of indicators so that the number of samples in this study is 85 people. The data analysis technique used multiple linear regression, t test, and F test. The results showed that the product, price, and location partially affected the consumer buying interest of Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the t test showing the calculated t value all independent variables are greater than t table (1,989), which is 2,015 for the effect of product variables (X1), 2,608 for the influence of price variables (X2), and 6,037 for the effect of location variables (X3). . The results also show that the products, prices, and locations simultaneously influence consumers' buying interest in Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the F test which shows the value of F count> F table which is 45,001> 2,716.

scholarly journals Pengaruh Leverage, Intensitas Persediaan, Aset Tetap, Ukuran Perusahaan, Komisaris Independen Terhadap Agresivitas Pajak

2020 ◽  
Vol 5 (1) ◽  
pp. 69-76
Author(s):  
Tutik Avrinia Wulansari ◽  
Kartika Hendra Titisari ◽  
Siti Nurlaela
Keyword(s):  
Consumer Goods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Negative Influence ◽  
Company Size ◽  
Fixed Asset ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Consumer Goods Industry

This study aims to determine the effect of leverage, inventory intensity, fixed asset intensity, company SIZE, and independent commissioners on tax aggressiveness. The population and sample in this study are consumer goods industry companies listed on the IDX for the 2015-2018 period. The sampling technique of this study was using purposive sampling technique. The number of samples in this study were 28 consumer goods industry companies listed on the Indonesia Stock Exchange in the 2015-2016 period. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis conducted shows that there is a negative influence of leverage, the intensity of fixed assets, company SIZE, and independent commissioners on tax aggressiveness. While the intensity of the inventory has no effect on tax aggressiveness.

scholarly journals ANALYSIS OF PASSING SKILLS DOWN IN THE GAME VOLLEYBALL

2021 ◽  
Vol 1 (2) ◽  
pp. 55-62
Author(s):  
Wendy Sahputra ◽  
Supriyanto Supriyanto ◽  
Mariska Febrianti
Keyword(s):  
Data Analysis ◽  
Entire Population ◽  
Research Results ◽  
Independent Variables ◽  
The Poor ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Independent Variable ◽  
Quantitative Descriptive ◽  
Passing Ability

This study aims to determine the skills of students in doing Passing Under Volleyball in Grade VI students at SD Negeri 112 Seluma Regency. The method used in this research is quantitative descriptive which is conducted to determine the value of the independent variable, either one or more (independent) variables without making comparisons or linking with other variables.The population in this study were students who sat in grade VI SD Negeri 112 Seluma. Sampling in this study using total sampling, because the entire population was sampled, amounting to 32 students. The data analysis technique used is a percentage. From the results of data analysis, description, testing of research results, and discussion, it can be concluded that the under-passing ability of Class VI students at SD Negeri 112 Seluma is at the qualification level of the ability of the "good" category of 56.25 % (18 students), the "medium" category was 34.37% (11 students), and the "poor" category was 9.38% (3 students). So that it can be concluded that most Grade VI students at SD Negeri 112 Seluma are already able to pass under well.

scholarly journals Analisis Disiplin Kerja Guru Ditinjau dari Supervisi Kepala Sekolah, Kompensasi dan Budaya Organisasi

2021 ◽  
pp. 8-11
Author(s):  
Marlis Fatma ◽  
Anoesyirwan Moeins ◽  
Lusiana
Keyword(s):  
Organizational Culture ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Independent Variables ◽  
Data Analysis Technique ◽  
Analysis Technique

This study aims to determine and analyze the Effect of Headmaster’s supervision, Compensation and Organizational Culture on the Work Discipline of SMAN 1 Rao teachers, Pasaman Regency, both simultaneously and partially. The sample in this study were all SMAN 1 Rao teachers, totaling 63 people. The data analysis technique used was multiple linear regression, with the help of SPSS version 21.The analysis proves that the headmaster’s supervision and compensation partially significantly affects the work discipline of SMAN 1 Rao teachers, then Ha is accepted and Ho is rejected. While organizational culture did not affect and not significant the work discipline of SMAN 1 Rao teachers, Ho was accepted and Ha was rejected.Simultaneously the headmaster’s supervision, compensation and organizational culture affected the work discipline of SMAN 1 Rao teachers. Among the three independent variables, the dominant variable is compensation. The contribution of determination (R2) of the three variables to the teacher's work discipline was 28,1% while the remaining 71.9% was contributed by other variables not included in this variable.It is recommended to the headmaster of SMAN 1 Rao to maintain compensation, increase supervision and pay attention to the organizational culture so that it has improvement..

ANTASEDEN OF INTEREST IN BUYING ANDROID IN STUDENTS

2021 ◽  
Vol 1 (2) ◽  
pp. 1-8
Author(s):  
Muhammad Arif
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Data Processing ◽  
Multiple Linear Regression ◽  
Brand Image ◽  
Coefficient Of Determination ◽  
Analysis Technique ◽  
Regression Test ◽  
North Sumatra

The purpose of this study was to determine and analyze the effect of price and brand image on interest in buying Iphone 12 in students of the Faculty of Economics and Business, University of Muhammadiyah North Sumatra. The approach used in this study is an associative approach. The population in this study were 4,175 students from the Faculty of Economics and Business, Muhammadiyah University of North Sumatra, while the sample in this study used the slovin formula as many as 98 people. Data collection techniques in this study used interview techniques, documentation studies, observation, and questionnaires. The data analysis technique in this study uses Multiple Linear Regression Test, Hypothesis Testing (T Test and F Test), and Coefficient of Determination. Data processing in this study used the IBM SPSS Statistic 23 software program.

Pengaruh Produk, Harga, Distribusi, dan Promosi Terhadap Volume Penjualan pada PT. Sari Jaya Kharisma Abadi di Jombang

2020 ◽  
Vol 3 (1) ◽  
pp. 59
Author(s):  
Muhammad Afif ◽  
Krisdianto Krisdianto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sales Volume ◽  
Product Price ◽  
Research Results ◽  
Data Analysis Technique ◽  
Price Distribution ◽  
Analysis Technique

This study aims to determine the effect of product, price, distribution, and promotion on the sales volume of PT. Sari Jaya Kharisma Abadi in Jombang. The method used is quantitative, namely by collecting, presenting and analyzing data from consumers using a questionnaire to 30 respondents. The data analysis technique in this study is multiple linear regression to determine the effect simultaneously, partially and dominantly. Based on the results of the research simultaneously the effect of product, price, distribution, and promotion on sales volume is significant (0.00). From the research results partially the effect of product is significant (0.05), significant price (0.00), significant distribution (0.02), and significant promotion (0.03) on sales volume. Among the influence of product, price, distribution, and promotion on sales volume of PT. Sari Jaya Kharisma Abadi in Jombang, the most dominant is the price which is influenced by indicators including: price and discount.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING

2019 ◽  
Vol 4 (1) ◽  
pp. 77
Author(s):  
ANDI NURAENI ◽  
RINI RINI
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Company Size ◽  
Islamic Banks ◽  
Independent Variables ◽  
Analysis Technique

The objective of this research isto analyzed factors influence the disclosure of Islamic Social Reporting (ISR) in Islamic Banks. Independent variables in this reseach i.e financial performance, company size, company age and Islamic governance score. The populations in this study are Islamic banks from Indonesiaand Malaysia for 2013-2017.The samples selected was 20 syariah banks using purposive sampling method. Data analysis technique used in this research is multiple linear regression analysis. The result of this study shows companysize, company age and the Islamic Governance Score are significantly influence of the disclosure of Islamic Social Reporting (ISR), while liquidity does not influence the disclosure of Islamic Social Reporting (ISR).

scholarly journals Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa

2019 ◽  
pp. 1269
Author(s):  
Ni Komang Ayu Julia Praba Dewi ◽  
Gayatri Gayatri
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Fund Management ◽  
Probability Sampling ◽  
Analysis Technique ◽  
Regression Test ◽  
Questionnaire Method ◽  
Positive Effect

This study aims to obtain empirical evidence of the influence of competence, leadership, and participation in accountability of village fund management. This study was conducted on 14 village in Abang District, Karangasem Regency. Respondents in this study were 140 people who were determined using a non-probability sampling, namely purposive sampling. Data collected by questionnaire method. Data analysis technique used in this study is multiple linear regression test. The result of the study showed that competency, leadership, and  participation had a positive effect on the accountability of village fund management. Keywords: Accountabilitty, competence, leadership, participation.

scholarly journals PENGARUH HARGA, PROMOSI, BUKTI FISIK, DAN KUALITAS LAYANAN TERHADAP MINAT BERKUNJUNG KE DYNASTY WATER WORLD GRESIK

MANAJERIAL ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 63
Author(s):  
VENNY KARTIKA SARI
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Price Promotion ◽  
Independent Variables ◽  
Physical Evidence ◽  
Data Analysis Technique ◽  
Analysis Technique

This study aims to analyze the effect of price, promotion, physical evidence, and service quality on interest in visiting Dynasty Water World Gresik. The sample of this study consisted of 100 respondents. The independent variables in this study are price, promotion, physical evidence, and service quality, while the dependent variable is the interest in visiting Dynasty Water World Gresik. The data analysis technique used is multiple linear regression with the help of SPSS program. The results showed that the promotion variables, physical evidence, and service quality had a partial effect on the interest in visiting, while the price variable was stated not to have a significant effect on the interest of visiting visiting Dynasty Water World Gresik.

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