scholarly journals Pengaruh Sikap dan Motivasi terhadap Minat Mahasiswa untuk Mengikuti Pendidikan Profesi Akuntan (PPAk)

2019 ◽  
pp. 1678
Author(s):  
Ni Made Anita Dewi Natami ◽  
Ketut Muliartha

Knowing the influence of attitudes, quality motivation, and economic motivation on students' interest in joining PPAk is the purpose of this study. The research location is the Faculty of Economics and Business (FEB), Udayana University. The study sample consisted of 170 2015 class students majoring in accounting, of which 87 were regular students and 83 were non-regular students. The sampling technique used was purposive sampling using solvin formula. The data collection used is using questionnaires. Multiple linear regression analysis is the data analysis technique that used in this study. The results of data analysis found that attitudes, quality motivation, and economic motivation had a positive effect on students' interest in joining PPAk.Keywords: Attitudes; Quality Motivation; Economic Motivation; Interest in Following PPAk

2020 ◽  
Vol 7 (3) ◽  
pp. 156-167
Author(s):  
I Made Dwi Adnyana ◽  
Anik Yuesti

Application of the reporting system using e-SPT, e-Invoice, and e-Filing can facilitate taxpayers to report their tax returns 24 hours for 7 days. This means that taxpayers can report their tax returns even on holidays. The purpose of this study was to examine and obtain empirical evidence of the influence of the application of e-SPT, the application of e-Invoicing, and the application of e-Filing to taxpayer compliance at the East Denpasar Pratama Tax Office in 2018. The samples used in this study were 100 obtained based on sampling technique incidental, which is a technique of determining samples based on chance, i.e. anyone who accidentally met with the researcher can be used as a sample if it is deemed that the person met by chance is suitable as a source of data. Data collection techniques used were questionnaires. The data analysis technique used in this study is the multiple linear regression analysis. The results of this study indicate that the application of e-SPT, application of e-Invoicing, and application of e-Filing positive effect on taxpayer compliance, at the East Denpasar Pratama Tax Office.


2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


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 ◽  
Author(s):  
Tia Yunita Sari ◽  
Renil Septiano

The purpose of this study is to empirically test the deviations in the implementation of crediting procedures and the implementation of government policies affect the bad debts. The population in this research is credit customers of PT. BPR Prima Mulia Anugrah Padang Branch with Samples of 63 people using Slovin formula. Required data is obtained through questionnaires. Data analysis technique used is with Multiple Linear Regression Analysis. The result of the research shows that the irregularities in the implementation of crediting procedures has a significant positive effect on bad debts, the implementation of government policy has a significant positive effect on bad debts, the irregularities in the implementation of lending procedures and the implementation of government policies have a significant positive effect simultaneously on bad debts.


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.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Yogi Ageng Wiratri ◽  
Ida Aryati ◽  
Sarsono Sarsono

The purpose of this. study was to analyze the simultaneous and partial influence of the reference group, lifestyle and event marketing on the decision to purchase virtual goods on Mobile Legends: Bang Bang players at the Islamic Batik University Surakarta. This type of research is descriptive quantitative. The populationt is all consumers who purchase virtual goods at the Islamic Batik University Surakarta with an unknown amount. The sampling technique in this study was purposive proportional sampling. The sample is 100 studentstfrom the Islamic Batik University Surakarta. Data obtained from questionnaire. The data analysis technique used is multiple linear regression analysis. F test prove that the reference group, lifestyle and marketing events simultaneously influence the decision to purchase virtual goods on Mobile Legends: Bang Bang players at the Islamic Batik University Surakarta, where Fcount is 37,527 > Ftable is 2,70 with a significance value of 0,000 < 0,05. t test show that the reference group, lifestyle and event marketing have a positive and significant effect on the decision to purchase virtual goods on players of Mobile Legends: Bang Bang at the Islamic Batik University Surakarta. Keywords : Reference Group; Lifestyle; Event Marketing and Purchase Decision


2021 ◽  
Vol 6 (2) ◽  
pp. 133
Author(s):  
Veronika Enggarsih ◽  
Arif Nugroho Rachman

This study aims to determine the effect of profitability, leverage, and media exposure on CSR in agricultural companies listed on the IDX in 2015 - 2019. Sampling using purposive sampling technique as many as 15 companies with a span of time observations made for 5 years and selected as many as 75 objects of observation. The data analysis technique used multiple linear regression analysis with the help of the SPSS program. The results of this study indicate that profitability does not affect CSR disclosure, leverage does not affect CSR disclosure, while media exposure affects CSR disclosure.


2019 ◽  
pp. 2100
Author(s):  
Ni Made Sri Pawitri ◽  
Made Yenni Latrini

Determination of the sample in this study using a sampling technique with nonprobability sampling method, especially the purposive sampling method. This research was conducted on all LPDs in Denpasar City. The number of samples taken were 35 LPDs with 105 observations. Data collection is done by questionnaire instrument. The results of this questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis. Based on the results of the study, it is known that the effectiveness variables of the use of SIA, SIA training, and internal LOC have a positive effect on the performance of LPD employees in Denpasar City. This shows that the use of SIA that is more effective, routine in conducting training accompanied by confidence in individual users will provide convenience and benefits for employees who have an influence on improving the performance of LPD employees in Denpasar City. Keywords: Effectiveness of the use of SIA, SIA training, Internal LOC, employee performance


2018 ◽  
Vol 2 (2) ◽  
pp. 183
Author(s):  
Fadhilah Fadhilah ◽  
Tika Widiastuti

This research aims to analyze the effect of trainig and rolling capital of BAZNAS in East Java on operating revenue of mustahiq both partially and simultaneously. It uses quantitative approach method. Sampling technique used is non-probability sampling with purposive sampling technique which is a technique of sample determination with certain consideration. Data collecting techniques used are questionnaire, interview, observation and documentation. Data analysis technique used is multiple linear regression analysis. The result processed by SPSS progeam version 23.0 for Windows shows that the value of Adjusted R Square of 0,711 means that 71,1% of operating revenue of mustahiq in BAZNAS East Java is influenced by the training and rolling capital.


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