scholarly journals Pengaruh Likuiditas Dan Kepemilikan Institusional Terhadap Kebijakan Dividen Perusahaan Manufaktur

2019 ◽  
pp. 736
Author(s):  
Ni Putu Nugraheni ◽  
Made Mertha
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Dividend Policy ◽  
Institutional Ownership ◽  
Capital Gains ◽  
Current Ratio ◽  
Analysis Technique ◽  
Dividend Distribution ◽  
A Company

Investors decide to invest in a company to get a profit in the form of dividends or capital gains. The company must consider the dividend policy that will be made because the decision on dividend distribution will be taken into consideration by investors before making an investment. This study aims to obtain empirical evidence regarding the effect of liquidity and institutional ownership on dividend policy. This research was conducted at a listed manufacturing company in 2014-2017. The method of determining the sample used is using purposive sampling. The data analysis technique used is multiple linear regression. Based on the results of the study, liquidity proxied by the current ratio has a positive and significant effect on dividend policy. Liquidity proxied by cash ratio has a negative and not significant effect on dividend policy. Institutional ownership has a positive and significant effect on dividend policy. Keywords: liquidity, institutional ownership, dividend policy.  

PENGARUH HARGA DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN OPPO SMARTPHONE (Studi kasus pada OPPO Store, Sinergy Celular Medan)

2019 ◽  
Vol 14 (1) ◽  
pp. 17
Author(s):  
Andi S Tarigan ◽  
Zulkarnaian Siregar
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Coefficient Of Determination ◽  
Purchase Decision ◽  
Brand Trust ◽  
Significance Level ◽  
Research Hypothesis ◽  
Analysis Technique ◽  
The Relationship

AbstrakPenelitian ini bertujuan untuk mengetahui Pengaruh Harga dan Brand Trust Terhadap Keputusan Pembelian pada Sinergy Celular Medan.Sampel dalam penelitian ini adalah seluruh pengunjung Sinergy Celular Medan sebanyak 77 orang.Teknik pengumpulan data yang digunakan adalah melalui kuesioner (angket) yaitu dengan cara menyebarkan kuesioner kepada sampel (responden) dan mengumpulkannya kembali. Teknik analisis data yang digunakan adalah Regresi Linear Berganda.Sebelum data diregresikan maka terlebih dahulu di uji keterkaitannya antara variabel, datanya diuji menggunakan uji normalitas data, multikolinearitas, dan heterokedastisitas.Serta untuk mengetahui kontribusi faktor Harga dan Brand TrustTerhadap Keputusan Pembelian digunakan rumus Koefisien Determinasi (R2). Hipotesis penelitian diterima apabila t hitung >  t tabel dengan tingkat signifikansi 0,1. Nilai t tabel dalam penelitian ini 1,993. Nilai t hitung variabel X1 sebesar 2,107 t hitung lebih besar dari t tabel maka hipotesis di terima, nilai t hitung variabel X2   sebesar 3,405 t hitung lebih besar dari t tabel maka hipotesis di terima. Kata kunci: Harga, Brand Trust, Keputusan Pembelian AbstractThis study aims to determine the Influence of Price and Brand Trust on Purchasing Decision at Sinergy Celular Medan. The sample in this study is all visitors Sinergy Celular Medan as many as 77 people.Data collection technique used is through questionnaire (questionnaire) that is by distributing questionnaires to the sample (respondent) and collect it back. Data analysis technique used is Multiple Linear Regression. Before the data is diregresikan then first in the test the relationship between variables, the data tested using the test of data normality, multicollinearity, and heterokedastisitas. And to know the contribution of price factors and Brand Trust Against Purchase Decision is used the formula Coefficient of Determination (R2). Research hypothesis accepted if t arithmetic> t table with significance level 0,1. The value of t table in this study is 1,993. Value t arithmetic variable X1 of 2.107 t arithmetic greater than t table then the hypothesis received, the value of t arithmetic variable X2 of 3.405 t arithmetic greater than t table then the hypothesis received. Keywords: Price, Brand Trust, Purchase Decision

PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

2019 ◽  
Vol 4 (1) ◽  
pp. 37-54
Author(s):  
James Tumewu ◽  
Wiwin Wahyuni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Financial Statements ◽  
Research Data ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Economics Faculty ◽  
Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

scholarly journals Kinerja Karyawan Industri Manufaktur Perkayuan Kaitannya dengan Kelelahan Kerja (Burnout) dan Disiplin Kerja.

2019 ◽  
Vol 17 (1) ◽  
pp. 22
Author(s):  
Muhammad Taufik S Gunawan ◽  
Sumiyati Sumiyati ◽  
Masharyono Masharyono
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Employee Performance ◽  
Survey Methods ◽  
Cross Sectional ◽  
Analysis Technique ◽  
Measurement Tools ◽  
One Year

Objective of this research is to determine the effect of burnout and work discipline on employee performance. This research was conducted in a span of less than one year, so the research design used was a cross-sectional method. This study uses a descriptive and verification approach with explanatory survey methods. A total of 100 respondents were selected as samples using probability sampling. The research questionnaire is used as a research instrument to collect data from respondents, and the data analysis technique used is multiple linear regression. The findings of this research is work fatigue (burnout) and work discipline have a significant influence on employee performance.  Differences found in objects and research methods, population and research samples, research periods, measurement tools and research results, and sources of theory from foreign journals and foreign books

scholarly journals Analisis Kinerja Anggaran Pemerintah Provinsi Sumatera Selatan Dengan Pendekatan Konsep Value For Money

2021 ◽  
Vol 7 (1) ◽  
pp. 1-10
Author(s):  
Periansya Periansya ◽  
Dendy Pratama ◽  
Rosi Armaini
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Sample Selection ◽  
Value For Money ◽  
Selection Technique ◽  
A Value ◽  
Analysis Technique ◽  
Independent Variable

This research is intended as an effort to analyze the budget performance of Regional Apparatus Organizations in South Sumatra Province with a value for money concept approach. This study consisted of the dependent variable, namely the performance of the regional apparatus organization budget, while the independent variable consisted of transparency, accountability, and supervision. The data used in this research is the result of distributing questionnaires to selected respondents in 21 Regional Apparatus Organizations. The sample selection technique used purposive sampling, while the data analysis technique used multiple linear regression. The results of the analysis and discussion of hypothesis testing show that partially transparency, accountability, and supervision have a positive and significant effect on-budget performance, including simultaneously also showing a positive and significant effect on-budget performance, but it is necessary to increase budget performance, this shows that the R2 value is 0.446. or 44.6%.

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 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 Profitabilitas dan Aktivitas Terhadap Pertumbuhan Perusahaan yang Terdaftar di Jakarta Islamic Index (JII)

2021 ◽  
Vol 7 (1) ◽  
pp. 84
Author(s):  
Agnes Yolanda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Approach ◽  
Profit Margin ◽  
Total Asset ◽  
Analysis Technique ◽  
Net Profit ◽  
Asset Turnover ◽  
Company Growth

The purpose of this study is to determine how much influence Net profit margin and total assets turnover on the growth of companies listed on the Jakarta Islamic Index partially and simultaneously. This research uses an associative quantitative approach. The data analysis technique used in this study is multiple linear regression. The results showed that net profit margin and total asset turnover had a significant effect with the sig value (0.032) <α (0.05), while partially the net profit margin had a significant effect with the sig value (0.035) <α (0.05), whereas Total asset turnover has no significant effect on the sig value (0.812)> α (0.05), and the magnitude of the effect of net profit margin and total asset turnover on company growth is 0.092 or (9.2%), while the rest is 90.8%. influenced by other factors outside the research.

scholarly journals Pengaruh Pelatihan Dan Pengembangan Terhadap Kinerja Karyawan Departemen Produksi Pada PT. Kaltim Diamond Coal Site Loa Gagak Kutai Kartanegara

2021 ◽  
Vol 9 (2) ◽  
pp. 170
Author(s):  
Wijayanti Wijayanti Wijayanti
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Training And Development ◽  
Test Reliability ◽  
Regression Equations ◽  
Production Department ◽  
Data Analysis Technique ◽  
Analysis Technique

The results of the analysis using multiple linear regression equations show the following regression equation: Y = 5.622 + 0.488 (X1) + 0.329 (X2). Data collection techniques are based on the source, including primary data through observation, interviews, questionnaires or questionnaires, and include documentation. Secondary data, among others, by searching for literature in the form of previous research journals, and textbooks that are related to the variables to be studied. The data analysis technique used the validity test, reliability test, and classical assumption test. As for the data analysis technique method using Multiple Linear Regression, Correlation Analysis, Analysis of Determination (R2), hypothesis testing using the F test, T test and variable test which have the most influence. The results showed that the Training (X1) and Development (X2) variables simultaneously had a significant effect on the Employee Performance (Y) of the Production Department of PT. Kaltim Diamond Coal Site Loa Gagak Kutai Kartanegara.“The results of multiple linear regression tests simultaneously found that the Training and Development variables had a significant effect on the Employee Performance of the Production Department“at PT. Kaltim Diamond Coal Site Loa Gagak”Kutai Kartanegara.”The results of”the multiple linear regression test partially found that training and development had a significant influence on the performance of the production department“employees at PT. Kaltim Diamond Coal Site Loa Gagak Kutai Kartanegara”. The results of the most influential variable test, it is known that the training variable is the variable that has the most dominant influence on the Employee Performance of the Production Department at PT. Kaltim Diamond Coal Site Loa Gagak Kutai Kartanegara.

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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