scholarly journals Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kompensasi Terhadap Senjangan Anggaran

2018 ◽  
pp. 775
Author(s):  
I Made Sutanaya ◽  
Maria M. Ratna Sari

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in this research is 47 respondents by using purposive sampling method. Data analysis technique used multiple linear regression analysis. The results of this study indicate that budget participation, budget presses dand compensation plans has are positive and significant influence on budget slack. This suggests that increased participation in budgetig, budget presses and compensations will tend to increase the occurrence of budgetary slack.

2020 ◽  
Vol 30 (7) ◽  
pp. 1620
Author(s):  
Putu Nanda Bagus Kresna Yudha ◽  
Putu Ery Setiawan

This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research was conducted on companies that have been registered with the Denpasar City Revenue Agency since 2017. The sample in this study is a restaurant that has been installed with a taping box. The method of determining the sample using a purposive sampling method using the Slovin formula to obtain 31 companies as samples. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variable of taxpayer awareness, service quality, tax sanctions, and the application of tapping boxes has a positive effect on the compliance of natural taxpayers paying restaurant taxes at the Denpasar City Revenue Agency. Keywords: Awareness of Taxpayers; Service Quality; Tax Sanctions; The Application Of Tapping boxes; Taxpayer Compliance.


2019 ◽  
Vol 8 (11) ◽  
pp. 6762
Author(s):  
Daniel I Nyoman Renatha Cardia ◽  
I Wayan Santika ◽  
Ni Nyoman Rsi Respati

The purpose of this study is to examine the effect of product quality, price, and promotion on customer loyalty on Smartfren prepaid card users in Denpasar City. This research was conducted in Denpasar City by using a sample size of 100 people with a probability sampling method. Data collection was obtained by the results of questionnaires using a scale as measured by a Likert scale. The data analysis technique used in this study is multiple linear regression analysis techniques. The results of the study proposed that product quality has a positive and significant effect on customer loyalty in Smartfren prepaid card users, prices have a positive and significant effect on customer loyalty, and promotion has a positive and significant effect on customer loyalty on Smartfren prepaid card users in Denpasar City. Keywords: product quality, price, promotion, customer loyalty    


Author(s):  
Ni Komang Yulan Surmadewi ◽  
I Dewa Gede Dharma Saputra

The purpose of this study is to analyze the effect of liquidity, leverage, and profitability on the value of the company on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2017. The population of this research is pharmaceutical companies listed on the Indonesia Stock Exchange during the 2014-2017 period. Data collected by purposive sampling method, obtained as many as 9 companies that became research samples with a period of four years to obtain 36 research samples. The data analysis technique uses multiple linear regression analysis. Based on the results of the analysis it was found that the variable liquidity did not affect the value of the company. While the leverage and profitability variables significantly influence the value of the company. This shows the higher leverage and the higher the profitability, the higher the value of the company obtained.


2018 ◽  
Vol 10 (2) ◽  
pp. 142-155
Author(s):  
Cinti Rahayu ◽  
Amirah

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at   SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.


2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Davit Mirwan Itsnaini ◽  
Istiatin Istiatin ◽  
Bambang Mursito

This study aims to prove simultaneously and partially customer loyalty in terms of store atmosphere, convenience and trust in J&T Express Surakarta. This research is descriptive quantitative. The population is all J&T Express Surakarta service users. The number of samples used according to Sugiyono's guidelines, amounting to 100 respondents, the sample was taken by using purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The conclusion of this study is that store atmosphere, convenience and trust have a significant effect on consumer loyalty of J&T Express Surakarta. Keywords : Store Atmosphere, Convenience, Trust.


2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.


2018 ◽  
Vol 8 (2) ◽  
pp. 218
Author(s):  
Jujung Dwi Marta ◽  
Dewie Tri Wijayati

The purpose of this study was to analyze the influence of organizational culture and communication organizations on employee performance. Samples of this study was sampled every part of the whole section in the PT. X Surabaya which numbered 80 from a population of 500. The data analysis technique used is multiple linear regression analysis with SPSS 20 software.


2021 ◽  
Vol 13 (1) ◽  
pp. 152
Author(s):  
Novia Sriwahyuni ◽  
Ni Luh Wayan Sayang TeIagawathi

The objective of this research is to analyze the influence of lifestyle and brand image simultaneously and partially on purchasing decisions for Xiaomi smartphones in Buleleng Regency. The research framework used in this research is causal quantitative. The sample used in this research determined through accidental sampling. The number of samples used was 100 respondents. The research instrument used in data collection was a questionnaire and the data analysis technique done by using multiple linear regression analysis. The result of this research are: 1) lifestyle has a positive and significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency, 2) Brand image has a positive and significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency, and 3) Lifestyle and brand image have a significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency.


2021 ◽  
Vol 13 (1) ◽  
pp. 136
Author(s):  
Ni Ketut Megah Purnama Sari ◽  
Ni Made Dwi Ariani Mayasari

This study was aimed to examine the effect of simultaneous and partially word of mouth and corporate image on use decisions of JNE Express Buleleng. The number of samples in this study were 100 respondents, the sample technique used purposive sampling. The data method used a questionnaire. The data analysis technique in this research is quantitative using multiple linear regression analysis. The result of the study showed that (1) word of mouth and corporate image has a positive and significant effect simultaneous on use decisions with a contribution influence of 83.7%. (2) Word of mouth has a positive and significant effect partially on use decisions with a contribution influence of 25.6%. (3) Corporate image has a positive and significant effect partially on with a use decisions contribution influence of 28.6%.


Sign in / Sign up

Export Citation Format

Share Document