scholarly journals Pengaruh Skeptisme Profesional, Kompetensi, dan Independensi Pada Kualitas Audit

2019 ◽  
Vol 28 (2) ◽  
pp. 1088
Author(s):  
Putu Dendy Pratama Yoga ◽  
Ni Luh Sari Widhiyani
Keyword(s):  
Audit Quality ◽  
Sampling Methods ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine and provide empirical evidence on how the influence of professional skepticism, competence, and independence on audit quality at the BPK Office at least a year experienced in Bali. This study took a sample of all auditors at the BPK Bali Office based on non probability sampling methods with purposive sampling technique and a sample of 40 auditors. Data collection is done by survey method with questionnaire techniques. The analysis technique in this study used multiple linear regression analysis. The results of the analysis show that professional skepticism, competence and independence have a positive effect on audit quality. This shows that the higher the professional skepticism, competence, and independence possessed by the auditor, the better the quality of the audit produced. Keywords: Professional skepticism, competence, independence and audit quality.

scholarly journals Pengaruh Layanan Samsat Corner, Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Kendaraan Bermotor

2019 ◽  
Vol 29 (2) ◽  
pp. 630
Author(s):  
Laila Susanti ◽  
Putu Ery Setiawan
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

This research was conducted at the Joint Office of SAMSAT Denpasar. The number of samples used in this study were 100 respondents with a sampling technique that is proportionate stratified random sampling method. Data collection in this study was conducted by a questionnaire method with data analysis technique used is multiple linear regression analysis. The results showed that SAMSAT corner service, taxpayer awareness, tax socialization, and service quality had a positive effect on motor vehicle taxpayer compliance. This means that the better SAMSAT corner service, awareness of taxpayers, tax socialization, and quality of service will also increase motor vehicle taxpayers compliance in terms of meeting their tax obligations. Keywords : SAMSAT Corner Service; Taxpayer Awareness; Tax Socialization; Service Quality; Motor Vehicle Taxpayer Compliance.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

scholarly journals Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

scholarly journals Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

2018 ◽  
pp. 2096
Author(s):  
Putu Intan Trisna Dewi ◽  
I Ketut Suryanawa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.  

scholarly journals Pengaruh Motivasi, Lingkungan Keluarga dan Pendidikan Terhadap Minat Berwirausaha Mahasiswa Jurusan Akuntansi Reguler

2019 ◽  
pp. 1
Author(s):  
Ni Luh Putri Dea Giantari ◽  
I Wayan Ramantha
Keyword(s):  
Family Environment ◽  
Linear Regression Analysis ◽  
Entrepreneurship Education ◽  
Multiple Linear Regression Analysis ◽  
Accounting Education ◽  
Survey Method ◽  
Career Motivation ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted to determine the effect of motivation consisting of career motivation and economics, family environment, accounting education and entrepreneurship education towards the interest in entrepreneurship in regular accounting majors at the Faculty of Economics and Business, Udayana University. The population in this study were students of regular accounting majors, Faculty of Economics and Business, Udayana University class of 2015. Methods: Determination of samples using saturated sampling techniques. The sample in the study amounted to 142 people. The method of data collection is a survey method with a questionnaire. The data analysis technique is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career motivation and economics, family environment, accounting education, and entrepreneurship education had a positive effect on the interest in entrepreneurship in regular accounting majors.Keywords: Motivation, Environment, Education, Interest, Entrepreneurship.

scholarly journals Pengaruh Likuiditas, Kebijakan Dividen, Profitabilitas, dan Ukuran Perusahaan pada Nilai Perusahaan

2019 ◽  
pp. 1263
Author(s):  
Gusti Ayu Putri Cahyani ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Company Value ◽  
Analysis Technique ◽  
Positive Effect

Signal theory emphasizes that company information can be responded differently by investors. One method used to analyze company value is using the Price to Book Value (PBV) approach. This study aims to analyze the effect of liquidity, dividend policy, profitability, and firm size on firm value. This research was conducted on companies listed in the LQ 45 index on the Indonesia Stock Exchange in 2013-2016. The number of samples taken as many as 10 companies used the nonprobability sampling method with a purposive sampling technique, so that the number of samples during the 4 years of observation became 40 companies. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that liquidity and profitability have a positive effect on firm value, while dividend policy and company size have no effect on firm value. Keywords: Liquidity, dividend policy, profitability, company size, and company value

Pengaruh Independensi, Pengalaman, Profesionalisme, dan Komitmen Organisasi Pemeriksa Pajak terhadap Kualitas Audit Pajak di Kanwil DJP Jakarta Khusus

2017 ◽  
Vol 4 (02) ◽  
pp. 148-160
Author(s):  
Muhamamad Abdul Fatah ◽  
Adi Wiratno ◽  
Arles Parulian Ompusunggu
Keyword(s):  
Organizational Commitment ◽  
Random Sampling ◽  
Audit Quality ◽  
Sampling Methods ◽  
Linear Regression Analysis ◽  
Interval Data ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Selection Of

ABSTRACT This study was conducted to test the effect of independence, experience, professionalism, and organizational commitment of tax auditor on audit quality of tax. The population in this study is functional tax auditor in Kanwil DJP Jakarta Khusus.The sampel used in this study were 139 of tax auditor at random, because researchers used random sampling methods in the selection of the sampel. While the methods of data analysis and multiple linear regression analysis with the help of software IBM SPSS 20.0. Quantitative data were collected through a questionnaire which was converted into interval data through the transformation of MSI so it can be analyzed statistically. The results showed variabel independence, experience, professionalism, and organizational commitment of tax auditor simultaneously effect on audit quality of tax. Partially, only independence, experience, and organizational commitment have a significant effect on audit quality of tax, but variabel professionalism isn’t have a significant effect on audit quality of tax. ABSTRAK Penelitian ini dilakukan untuk menguji secara empiris pengaruh independensi, pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajak terhadap kualitas audit pajak. Populasi dalam penelitian ini adalah fungsional pemeriksa pajak di Kanwil DJP Jakarta Khusus. Sampel yang digunakan dalam penelitian ini sebanyak 139 fungsional pemeriksa pajak secara random, karena peneliti menggunakan metode Random Sampling dalam pemilihan sampelnya. Sedangkan metode analisis data menggunakan analisis deskripsi dan analisis regresi linear berganda dengan bantuan software IBM SPSS 20.0, dengan data kuantitatif yang dikumpulkan melalui kuesioner yang dikoversi menjadi data interval melalui transformasi MSI sehingga dapat dianalisis secara statistik. Hasil penelitian menunjukkan variabel independensi, pengalaman, profesionalisme dan komitmen organisasi pemeriksa pajak berpengaruh secara simultan terhadap kualitas audit pajak. Secara parsial hanya independensi, pengalaman dan komitmen organisasi yang berpengaruh signifikan terhadap kualitas audit pajak, tetapi varibel profesionalisme tidak berpengaruh secara signifikan terhadap kualitas audit pajak. JEL Classification: M42

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2019 ◽  
Vol 2 (2) ◽  
pp. 418
Author(s):  
Sitti Nur Annisa Rumasukun ◽  
Nurwidianto Nurwidianto ◽  
Agnes Soukotta
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Stress Coefficient ◽  
Negative Effect ◽  
Positive Effect ◽  
F Statistics

This study aims to analyze whether there is an effect of profitability , liquidity and sales growth on the capital structure of manufacturing companies in the period 2014-2018. The sampling technique used was purposive sampling with a sample of out of 149 manufacturing companies. The analysis technique used is multiple linear regression analysis and hypothesis testing using T-statistics to test the partial stress coefficient and F-statistics to test the effect together or simultaneously. The results of the research partially show that profitability and liquidity have a significant negative effect on DER while sales growth has a significant positive effect on DER. The results of the study simultaneously show profitability, liquidity and sales growth jointly influence the DER.

scholarly journals PENGARUH PENERAPAN E-FILING DAN SOSIALISASI PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP KEPATUHAN PELAPORAN SPT PPH 21 PADA PEGAWAI BALAI PENGKAJIAN TEKNOLOGI PERTANIAN (BPTP) BANTEN

2021 ◽  
Vol 1 (1) ◽  
pp. 451-463
Author(s):  
Rizki Maulida Junita ◽  
Nani Rohaeni ◽  
Amyati Amyati
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
State Revenue ◽  
A Value ◽  
Analysis Technique ◽  
Statistical Hypotheses ◽  
Positive Effect ◽  
Descriptive Method

Taxpayer compliance is important for the state to maintain a source of state revenue. This study aims to determine the effect of the implementation of e-filing and  socialization of taxation in the Covid-19 pandemic period on SPT PPh 21 reporting compliance for Balai Pengkajian Teknologi Pertanian (BPTP) Banten Employees partially and simultaneously. The research used descriptive method, conducted in the Balai Pengkajian Teknologi Pertanian (BPTP) Banten by taking a sample of 70 respondents  using a purposive sampling technique. Collecting data by observation and questionnaires. The data analysis technique used in this study consisted of statistical description, classical assumption test, multiple linear regression analysis, coefficient of determination and statistical hypotheses. The results this study indicate that the application of e-Filing has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (2.148>1.999) with a significant value of 0.036. Tax socialization has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (7.433>1.999) with a significant value of 0.000. The implementation of e-Filing and tax socialization has a positive and significant effect on reporting compliance with SPT PPh 21 with a value of Fcount>Ftable (127.094>3.15).

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