scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

scholarly journals Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

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.

scholarly journals Effect of Time Budget Pressure and Locus of Control of Auditor Dysfunctional Behaviors (Survey on Legislative Auditor BPKP Gorontalo Province)

2016 ◽  
Vol 7 (1) ◽  
pp. 6-13
Author(s):  
Ratna Sari ◽  
Enriwaru ◽  
Agung Pribadi Mokodongan
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Linear Regression ◽  
Data Quality ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Time Budget Pressure

This research aims to examine the influence of time budget pressure and locus of control to dysfunctional audit behavior (survey on Representative BPKP Government in Gorontalo Province). This research uses primary data collected directly from respondents. Population in this research is the auditors who work at BPKP’s of Gorontalo Province. And sample in this research used 34 auditors as respondents by using census method. Data collected was analyzed using test data quality, classic assumption test and multiple linear regression analysis. The results showed: partially, time budget pressure is positive and significant toward dysfunctional audit behavior while the locus of control is positive but no significant to dysfunctional audit behavior. Simultaneously, time budget pressure and locus of control are significant to dysfunctional audit behavior.

scholarly journals Pengaruh Return On Equity dan Leverage Pada Saham Bonus di Perusaaan yang Terdaftar di Bursa Efek Indonesia

InFestasi ◽  
2017 ◽  
Vol 13 (1) ◽  
pp. 265
Author(s):  
Rai Sukmawati Dana ◽  
Komang Ayu Krisnadewi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Return On Equity ◽  
Analysis Technique ◽  
The Future ◽  
Positive Effect

<em>This study aimed to determine the effect of return on equity (ROE) and leverage of the bonus shares in companies listed on the Stock Exchange in 2000-2015. The total samples that used ware 33 observations based on saturated samples method. The analysis technique used multiple linear regression analysis. The results showed ROE does not had an effect on bonus shares that means the company's decision to publish bonus shares does not depend on the size of ROE, leverage had a positive effect on bonus shares that shows if the company’s risk increased, so the possibility of the company to publish bonus shares will higher than cash dividends in the future.</em>

scholarly journals Pengaruh Kualitas Layanan dan Kualitas Produk Terhadap Kepuasan Nasabah Bank

2020 ◽  
Vol 1 (02) ◽  
pp. 133-140
Author(s):  
Meli Andriyani ◽  
Riski Ardianto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Positive Effect

The bank as a service company places great importance on satisfaction through services and products. The purpose of this study was to determine the effect of service quality and product quality on customer satisfaction. The research was conducted by distributing questionnaires to 100 respondents, namely bank customers who live and have bank accounts in the Cibubur area. The research data were analyzed using multiple linear regression analysis. The study found that service quality did not affect customer satisfaction, while product quality had a positive effect on customer satisfaction.

scholarly journals PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 5 (2) ◽  
pp. 160-175
Author(s):  
Ade Nuryunita Thahir ◽  
Iman Karyadi ◽  
Yanis Ulul Azmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Tax System ◽  
Food And Beverage ◽  
Positive Effect ◽  
Interaction Test

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

PENGARUH PROMOSI MEDIA SOSIAL DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA SOSMED CAFE ABDULLAH LUBIS MEDAN

2021 ◽  
pp. 1-15
Author(s):  
Clara Silvina Barus ◽  
Donalson Silalahi
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Consumer Decisions ◽  
Analysis Technique

Abstract This study aims to determine and explain the effect of social media promotion and service quality on purchasing decisions. To achieve this goal, research was conducted at Social Media Café Abdullah Lubis using 100 people as respondents. Data were collected through questionnaires and the analysis technique used was multiple linear regression analysis. The results showed: First, social media promotion has a positive and significant effect on purchasing decisions. Second, service quality has a positive and significant effect on purchasing decisions. Third, service quality plays a greater role in increasing the sensitivity of consumer purchases when compared to social media promotion. Fourth, consumer characteristics are also important variables in increasing consumer decisions in buying products. Fifth, social media promotion and service quality are able to explain variations in purchasing decisions by 87.7 percent.

scholarly journals Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa di Kecamatan Gianyar

2020 ◽  
Vol 30 (1) ◽  
pp. 226
Author(s):  
Ida Bagus Pramayoga ◽  
I Wayan Ramantha
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Sample Collection ◽  
Collection Method ◽  
The Village ◽  
Positive Effect

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.

scholarly journals Pengaruh Budaya Organisasi dan Komunikasi Organisasi terhadap Kinerja Karyawan PT. X

2018 ◽  
Vol 8 (2) ◽  
pp. 218
Author(s):  
Jujung Dwi Marta ◽  
Dewie Tri Wijayati
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Data Analysis Technique ◽  
Analysis Technique

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.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018

account ◽  
2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Novi Arina Nainggolan ◽  
Frianto Pandia ◽  
Ansori Ansori
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Credit Risk ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Net Interest Margin ◽  
Positive Effect ◽  
Interest Margin

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018Novi Arina [email protected] [email protected] [email protected] Studi Keuangan dan Perbankan Terapan Politeknik Negeri Jakarta   ABSTRACT This study examines the effect of profitability, bank size and inflation on credit risk PerseroBank period 2014-2018. Indicators used are Net Interest Margin (NIM), Bank Size, Inflation and NonPerforming Loan (NPL). The analysis method used in multiple linear regression analysis processedby using SPSS 25. The result of this study partially indicate that the profitability has positivesignificant effect on credit risk and inflation has negative significant effect on credit risk, while banksize has positive effect but no significant on credit risk. Simultaneously profitability, bank size andinflation have significant effect on credit risk of 56,2% and the remaining 43,8% is required by othervariables not used in this study.   Keywords: Profitability, Bank Size, Inflation, Credit Risk  ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan daninflasi terhadap risiko kredit bank persero di Indonesia periode 2014-2018. Indikator yang digunakanadalah Net Interest Margin (NIM), Bank Size Inflasi dan Non Performing Loan (NPL). Metodeanalisis yang digunakan adalah analisis regresi linear berganda yang diolah dengan menggunakanprogram SPSS 25. Hasil penelitian ini secara parsial menunjukkan bahwa profitabilitas berpengaruhpositif signifikan terhadap risiko kredit serta ukuran perusahaan tidak berpengaruh signifikan terhadaprisiko kredit. Sedangkan inflasi berpengaruh negatif signifikan terhadap risiko kredit. Secara simultanprofitabilitas, ukuran perusahaan dan inflasi berpengaruh signifikan terhadap risiko kredit sebesar56,2%  dan sisanya sebesar 43,8% dipengaruhi oleh variabel lain yang tidak digunakan dalampenelitian ini. Kata kunci: profitabilitas, ukuran perusahaan, inflasi dan risiko kredit

scholarly journals Pengaruh Gaya Hidup dan Citra Merek Terhadap Keputusan Pembelian Smartphone Xiaomi di Kabupaten Buleleng

2021 ◽  
Vol 13 (1) ◽  
pp. 152
Author(s):  
Novia Sriwahyuni ◽  
Ni Luh Wayan Sayang TeIagawathi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Analysis Technique

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.

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