PENGARUH STRUKTUR PENGENDALIAN INTERNAL TERHADAP KREDIT BERMASALAH PADA BANK BRI DI DENPASAR

This study aims to obtain empirical evidence of the effect of internal control on non-performing loans at Bank BRI in Denpasar. The population in this study were all employees of the Denpasar branch of BRI bank. The number of BRI banks in Denpasar is 18 banks. The sample in this study were several employees at each BRI bank in Denpasar Branch. The number of samples obtained consists of 64 respondents using a non-probability sampling method, namely purposive sampling technique. Data was collected by using the questionnaire method. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, it shows that the internal control structure has a significant negative effect on non-performing loans at Bank BRI in Denpasar. The implication of this research is that it can contribute to the application of agency theory and behavioral theory and can provide input to banks to carry out better internal control to minimize non-performing loans.

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Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i02.p13 ◽

2018 ◽

pp. 1170

Author(s):

I Gusti Agung Gde Dennyningrat ◽

I D.G. Dharma Suputra

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Internal Control System ◽

Negative Effect ◽

The Government ◽

Questionnaire Method ◽

Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p11 ◽

2019 ◽

Vol 29 (2) ◽

pp. 630

Author(s):

Laila Susanti ◽

Putu Ery Setiawan

Keyword(s):

Service Quality ◽

Sampling Method ◽

Motor Vehicle ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Questionnaire Method ◽

Positive Effect

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.

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Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p10 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2839

Author(s):

Putu Ayu Ratih Ardianti ◽

I Wayan Suartana

Keyword(s):

Human Resource ◽

Sampling Method ◽

Linear Regression Analysis ◽

Financial System ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Fund Management ◽

Analysis Technique ◽

The Village ◽

Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

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Pengaruh Kesiapan Teknologi, Sumber Daya Manusia, Kerumitan, Keamanan Dan Kerahasiaan Terhadap Minat Dalam Menggunakan E-Filing

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p15 ◽

2019 ◽

Vol 29 (1) ◽

pp. 225

Author(s):

I Putu Oka Mahendra Putra

Keyword(s):

Human Resources ◽

Sampling Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Technology Readiness ◽

Population Number ◽

Negative Effect ◽

Positive Effect

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.

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Faktor-Faktor yang Mempengaruhi Kecenderungan Fraud Akuntansi di Pemerintah Desa

Jurnal Akuntansi Indonesia ◽

10.30659/jai.8.2.141-153 ◽

2019 ◽

Vol 8 (2) ◽

pp. 141

Author(s):

Nisa� Uzlifat Nashruah ◽

Provita Wijayanti

Keyword(s):

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Ethical Culture ◽

Accounting Fraud ◽

Significant Negative Effect ◽

Negative Effect ◽

The Government ◽

Village Government

This study aims to identify and analyze the effectiveness of internal control, ethical culture of the organization and individual morality on the occurrence of the accounting fraud tendency in the Government of Village / Sub District of Sayung.The population in this study is the village government in the District or Village of Sayung. The samples in this study used the Convenience Sampling Technique. The samples used in this study involved 40 respondents from 20 Sub District of Sayung. Data were collected through questionnaires and processed by means of multiple linear regression analysis test. The tests is by using SPSS for Windows version 16.0.The results of this study indicate that: (1) the variable of effectiveness of internal control has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung, (2) the variable of ethical culture of the organization has no significant effect on the tendency of the accounting fraud in Government of Village / Sub District of Sayung, (3) the variable of individual morality has significant negative effect on the tendency of the accounting fraud in the Government of Village / Sub District of Sayung.Keywords:��Internal Control, Ethical Culture of the organization, Individual Morality, Accounting Fraud Trends.

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Kemampuan Firm Size dan Laverage Terhadap Bond Rating pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Inovbiz: Jurnal Inovasi Bisnis ◽

10.35314/inovbiz.v8i1.1323 ◽

2020 ◽

Vol 8 (1) ◽

pp. 59

Author(s):

Fabianca Fachreza ◽

Nor Norisanti ◽

Acep Samsudin

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Test Results ◽

Bond Ratings ◽

Bond Rating ◽

Analysis Technique ◽

Negative Effect

This study aims to examine the effect of Firm Size and Leverage on Bond Ratings in banking subsector companies in the Indonesia Stock Exchange period 2018. The sample in this study was obtained using purposive sampling method which is included in the non-probability sampling technique. The sample in this study consisted of banking subsector companies listed on the IDX in 2018 and rated by PT PEFINDO with a total of 22 banking companies. The method used in this research is descriptive with quantitative and associative approaches. The data analysis technique used is multiple linear regression analysis with an R Square value of 0.030 which can be interpreted as the effect of firm size and leverage on a bond rating of 3% and the remaining 97% is influenced by other factors not examined in this study. F Test results show a value of Fcount 0.295 <3.49 Ftable which means there is no effect on firm size and leverage on the bond rating. From the test results partially firm size variables have a positive effect and leverage has a negative effect on the bond rating.

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PENGARUH MANAJEMEN MUTU DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN RAWAT INAP DI RSUD KABUPATEN KARANGANYAR

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v3i01.451 ◽

2019 ◽

Vol 3 (01) ◽

Author(s):

Eko Sutopo ◽

Sudarwati Sudarwati ◽

Istiqomah Istiqomah

Keyword(s):

Quality Management ◽

District Hospital ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Literature Study ◽

Analysis Technique ◽

Data Collection Technique ◽

Questionnaire Method

The purpose of this study was to find out: the effect of service quality, reliability, responsiveness, and empathy both jointly and partially on the satisfaction of inpatients in the Karanganyar District Hospital. Judging from the type or type, this research is explanatory research (explanation). The population in this study were 1006 patients hospitalized in Karanganyar Hospital. As a sample 100 people were taken using proportional random sampling technique. The data collection technique used is by questionnaire method, documentation and literature study. The data analysis technique in this study is the classic assumption test, multiple linear regression analysis, t test, F test and coefficient of determination. Based on the results of the tests that have been carried out it can be concluded as follows: (1) There is a positive and significant effect simultaneously management of quality, reliability, responsiveness, and empathy on the satisfaction of inpatients in Karanganyar District Hospital. (2) There is a positive and significant effect of partial quality management on the satisfaction of inpatients in the RSUD. (3) There is a positive and significant partial effect of reliability on the satisfaction of inpatients in the RSUD. (4) There is a positive and significant influence partially on responsiveness to the satisfaction of inpatients in the RSUD. (5) There is a positive and significant partial effect of empathy on the satisfaction of inpatients in the RSUD. Keywords: quality management, reliability, responsiveness, empathy, patient satisfaction

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PENGARUH KETIDAKPUASAN KONSUMEN, KARAKTERISTIK KATEGORI PRODUK HP, TERHADAP KEPUTUSAN PERPINDAHAN MEREK PADA MAHASISWA REGULAR PROGRAM STUDI MANAJEMEN ANGKATAN 2014-2015 STIE “KBP” PADANG

10.31219/osf.io/yfuzh ◽

2019 ◽

Author(s):

Ari Anggara ◽

Riri Mayliza

Keyword(s):

Sampling Method ◽

Linear Regression Analysis ◽

Product Category ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Research Process ◽

Product Categories ◽

Negative Effect ◽

Consumer Dissatisfaction ◽

Intervening Variables

This study aimed to determine the effect of consumer dissatisfaction and characteristics of the product category hp to brand switching decision on a regular student workforce management courses 2014-2015 STIE "KBP" Padang. The variable in this study is the Consumer Dissatisfaction (X1), Characteristics Product Categories Hp (X2) and Decision Switching Brands (Y). The sample used is 56 students, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the variable consumer dissatisfaction had a negative effect (-2.123 <2.021) and was significant (0.038 > 0.05) on the decision to move the brand. Variable characteristics of cellphone product characteristics have a negative effect (-1.013<2,021) and are not significant (0,316> 0,05) on brand transfer decisions. It is expected that the next researcher will be able to use research as a reference which will later provide a comparison in conducting further research. In terms of the number of variables, which in this study, the researchers only use three variables: Consumer Dissatisfaction and Characteristics Product Categories Hp as the dependent variable, and Decision Switching brands as independent variables. Thus, the next researcher can add other variables or intervening variables in the next research process.

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PENGARUH TRUSTWORTHINESS, EXPERTISE DAN ATTRACTIVENESS CELEBRITY ENDORSER DI INSTAGRAM TERHADAP PURCHASE INTENTION PRODUK HIJAB (Studi Kasus pada Akun Instagram @gitasav)

JEMBATAN ◽

10.29259/jmbt.v16i1.9250 ◽

2019 ◽

Vol 16 (1) ◽

pp. 13-30

Author(s):

Syarifah Fatimah Dina Najib H.A ◽

Islahuddin Daud ◽

Aslamia Rosa

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Regression Model ◽

Purchase Intention ◽

Sampling Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Celebrity Endorser

This study was aimed to examine the effects of trustworthiness, expertise, and attractiveness of celebrity endorser on Instagram to purchase intention of hijab products. The sampling technique was done by purposive sampling method. The population in this study was followers of the @gitasav Instagram account. Data was collected through distributing questionnaires to 100 respondents. The analysis technique used in this study is multiple linear regression analysis. The results showed that simultaneously the variables of trustworthiness, expertise, and attractiveness had a significant effect on purchase intention. However, partially the purchase intention variable is only influenced by the trustworthiness variable which is equal to 3,878. In this study a regression model was obtained, which is Y = 10,021 + 0,655X1 + 0,038X2 - 0,122X3.

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PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

10.31227/osf.io/qbze5 ◽

2019 ◽

Author(s):

MUHAMMAD HUSNI HANDRI ◽

jhon fernos

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Sampling Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Techniques ◽

Independent Variables ◽

Negative Effect ◽

Positive Effect

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.

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