scholarly journals Pengaruh Audit Tenure dan Kompleksitas Operasi Terhadap Audit Delay Perusahaan Pertambangan di BEI Tahun 2013-2016

2018 ◽  
pp. 1964
Author(s):  
Cokorda Istri Eka Pratiwi ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Mining Company ◽  
Analysis Technique ◽  
Positive Effect

Delay in publish report finance audits can be a serious problem for company that goes public in Indonesia Stock Exchange. Therefore, it is necessary to conduct a research studying about determination of factors that might affect audit delay. The purpose of this study is to obtain empirical evidence about the effect of tenure audit and complexity operation on audit delay. This research was conducted at a mining company listed on Indonesia Stock Exchange with period of research in year 2013-2016. The method of determining the sample in this study using purposive sampling method with the number of samples 104 samples for 2013-2016 periods. Data analysis technique applied in this research is multiple linear regression. Results research this showed that audit tenure has no effect on audit delay, while complexity operation has a positive effect on audit delay. Keywords: audit delay, tenure audit, complexity operation  

scholarly journals Pengaruh Jaminan Obligasi, Umur Obligasi, Interest Coverage Ratio, dan Manajemen Laba terhadap Peringkat Obligasi

2021 ◽  
Vol 15 (2) ◽  
pp. 130-142
Author(s):  
Suwarmelina Suwarmelina
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Bond Ratings ◽  
Coverage Ratio ◽  
Analysis Technique

This study aims to examine the effect of bond guarantees, bond age, interest coverage ratio, and earnings management on bond ratings of bond issuing companies listed on the Indonesia Stock Exchange in 2016-2019. Determination of the sample using purposive sampling method. The number of samples selected was 37 companies. The data analysis technique used is multiple linear regression using the Eviews 11 Student Lite program. The results of this study indicate that bond guarantees affect bond ratings, bond age has no effect on bond ratings, interest coverage ratio affects bond ratings, and earnings management affects bond ratings.

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 Tingkat Hutang, Fee Audit, dan Konsentrasi Pasar Pada Persistensi Laba

2020 ◽  
Vol 30 (1) ◽  
pp. 179
Author(s):  
Made Edi Mahendra ◽  
I Made Sadha Suardikha
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Audit Fees ◽  
Market Concentration ◽  
Earnings Persistence ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.

scholarly journals DAMPAK DIVIDEND YIELD DAN PRICE EARNING RATIO TERHADAP REAKSI INVESTOR PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

2019 ◽  
Author(s):  
Vella Nurhaliza ◽  
Irdha Yusra
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Dividend Yield ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Price Earnings Ratio

This study purposes to test the effect of the dividend yield (DY) and price earnings ratio (PER) to the reaction of investors (proxy using the stock return). The population used in this study is of Manufacturing Subsector Food and Beverage listed on the Indonesia Stock Exchange (BEI) during the period 2011 to 2015 as many as 14 companies. From this, the sample was taken comprising 7 companies. This took a period from period 2011-2015, using purposive sampling method. The Data analysis technique used is multiple linear regression using eviews program. From the results of tests performed showed that the dividend yield was statistically not significant effect return, as indicated by the probability of > 0.05 is 0.5916. Be diffirent with price earnings ratio is a statistically significant effect on return

scholarly journals Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak

2021 ◽  
Vol 31 (1) ◽  
pp. 77
Author(s):  
Priscilla Octavianny ◽  
Makaryanawati Makaryanawati ◽  
Ferby Mutia Edwy
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Tax Compliance ◽  
Education Level ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The   data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

scholarly journals Analysis Of The Influence Of Member's Commitment And Satisfaction On Loyalty Of Cooperative Members

2020 ◽  
Vol 2 (1) ◽  
pp. 48-55
Author(s):  
I Gede Aryana Mahayasa ◽  
N M. Putri Martayanti
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Simple Random Sampling ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Research Findings ◽  
Positive Effect

Members´ loyalty is a very important thing in the business of cooperatives, for the development and progress of cooperatives in the future. High members´ commitment and satisfaction in cooperatives greatly influence the attitude of members to use the products and services offered by cooperatives to make members more loyal. The study aims to determine the effect of a members´ commitment and satisfaction on the members´ loyalty. The population of this study was members of the KSP Dharma Dhita cooperative in Sanur, which numbered 172 people. The number of samples taken was 120 members, with a simple random sampling method. Data collectors are carried out through interviews, observation, literature, and questionnaires. The data analysis technique used is multiple linear regression. The research findings state that partially members´ commitment and satisfaction have a positive and significant effect on the members´ loyalty of KSP Dharma Dhita cooperative in Sanur. Simultaneously members´ commitment and satisfaction have a significant positive effect on the members´ loyalty of KSP Dharma Dhita in Sanur. To increase member's loyalty, members need to be aware of themselves to have high commitment and satisfaction for cooperatives to create prosperity for cooperatives, cooperative members and society in general.

scholarly journals ANALISIS REAKSI INVESTOR TERHADAP DEBT TO EQUITY RATIO DAN RETURN ON EQUITY RATIO

2019 ◽  
Author(s):  
Agil Lestiyani ◽  
Irdha Yusra
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Equity ◽  
Analysis Technique ◽  
Negative Effect ◽  
Equity Ratio

This study purpose to test the effect of the debt to equity ratio (DER) and the return on equity ratio (Roe) the reaction of investors (proxy using stock returns). The population used in this study is a telecommunications company listed on the Indonesia Stock Exchange (BEI) during the period 2011-2015 as 7perusahaan. From this, a sample is taken is composed of six companies. It took a period of the 2011-2015 period, using purposive sampling method. Data analysis technique used is multiple linear regression using eviews program. From the results of tests carried out showed that debt to equity ratio is statistically significant effect negative and not on stock returns, which indicated the probability of> 0.05 is -3.314743. Unlike the return on equity ratio is statistically insignificant negative effect on stock returns

scholarly journals PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

2019 ◽  
Vol 4 (2) ◽  
pp. 595
Author(s):  
Fenty Asterina ◽  
Chessy Septiani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Problem Formulation ◽  
Primary Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect ◽  
Tax Regulation

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.

scholarly journals PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Ninis Nur Solichah ◽  
Isnalita ◽  
Noorlailie Soewarno
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Tax Returns ◽  
Convenience Sampling ◽  
Implementation Level

The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.

PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 2 (2) ◽  
pp. 57-65
Author(s):  
Yulita Deisyi ◽  
Meinarni Asnawi ◽  
Aaron M. A. Simanjuntak
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Sampling Method ◽  
Test Technique ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Political Background

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.

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