scholarly journals Pengaruh Prinsip-Prinsip Good Governance pada Kinerja Keuangan LPD di Kabupaten Karangasem

2020 ◽  
Vol 30 (3) ◽  
pp. 713
Author(s):  
Luh Ade Kusuma Yanti ◽  
I Gde Ary Wirajaya

The purpose of this study was to determine the effect of the principles of good governance on LPD financial performance in Karangasem Regency. The location of the study was conducted at the LPD in Karangasem Regency. The sampling method is purposive sampling technique. Samples obtained were as many as 90 LPD. Financial performance is measured using LPD financial statements from 2016-2018. Good governance principles are measured using statements in the questionnaire distributed to the sample LPD. Technical analysis uses multiple linear regression analysis. Based on the test results obtained that the principles of good governance, namely transparency, accountability, responsibility, independence, and reasonableness have a positive effect on LPD financial performance in Karangasem Regency. Keywords: Good Governance; Financial Performance; Village Credit Institutions.

2021 ◽  
Vol 15 (2) ◽  
pp. 143-154
Author(s):  
Utami Widya Karlina ◽  
Mukhlizul Hamdi Ethika

This study aims to prove the effect of knowledge, awareness and tax sanctions on vehicle taxpayer compliance in  Kabupaten Kerinci and Sungai Penuh City. Respondents who participated in this study were 100 respondents and the samples were taken using accidental sampling method. The data was collected using a questionnaire and the data was tested using descriptive statistical analysis, validity and reliability tests, classical assumption tests and multiple linear regression analysis. The test results show that knowledge and awareness of taxpayers have a positive effect on tax compliance, while tax sanctions have no effect on  vehicle taxpayer compliance.


2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.


2019 ◽  
Vol 15 (1) ◽  
pp. 19-28

The financial performance of the bank describes the financial condition of banks in a given period. The financial performance of bank can be categorized by looking at a bank’s net profit change. Net profit change used by user of financial statements to determine whether there is an increase or decrease in profit, so it can be used as a guide for future managerial decisions. The purpose of this study was to: (1) analyze the NPL is a determinant of commercial bank’s net profit change in Indonesia, (2) analyze the IRR is a determinant of commercial bank’s net profit change in Indonesia, (3) analyze the LDR is a determinant of commercial bank’s net profit change in Indonesia, (4) analyze the ROA is a determinant of commercial bank’s net profit change in Indonesia, (5) analyze the NIM is a determinant of commercial bank’s net profit change in Indonesia, (6) analyze the BOPO is a determinant of commercial bank’s net profit change in Indonesia, (7) analyze the CAR is a determinant of commercial bank’s net profit change in Indonesia. Data used in this research is secondary data. The population in this study is the banks listed on the Indonesia Bank in the period 2011–2015. Taking the number of samples by purposive sampling method used multiple linear regression analysis. The test results and data analysis were performed with SPSS 21 showed that: NPL, IRR, ROA, and NIM are determinant of commercial bank’s net profit change in Indonesia; LDR, BOPO, and CAR ratio are not determinant of commercial bank’s net profit change in Indonesia.


2019 ◽  
Vol 6 (1) ◽  
pp. 15
Author(s):  
Citra Ari Mangesti ◽  
Sri Ayem ◽  
Teguh Erawati

This research examine to analyze and find out whether the auditor's ethics strengthen the influence of auditor's integrity, independence, and professionalism on the quality of the auditor's work. The population in this research is the Financial and Development Supervisory Agency (BPKP). The sample in this research is the auditor who has registered and worked at the Financial and Development Supervisory Agency, have a minimum educational background in Bachelor Accounting. The sampling method uses nonprobability with purposive sampling. Data collection was carried out through the distribution of questionnaires was thirty one questionnaires. Data were analyzed using SPSS version twenty five. The data analysis technique used was multiple linear regression analysis. For moderating analysis were using Moderated Regression Analysis (MRA). T test results show that integrity, independence, and professionalism have a positive effect on the quality of the work of auditors. Auditor ethics have a positive effect and moderate the relationship between the influence of integrity, independence, and professionalism of auditors.


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


2020 ◽  
Vol 30 (7) ◽  
pp. 1699
Author(s):  
Ni Luh Putu Dian Patni Lhoka ◽  
I Made Sukartha

Taxes are the largest source of state revenue in Indonesia. Compliance is an important factor in increasing tax revenue because tax compliance is the attitude of compliance, compliance, submission, and application of tax provisions. This research was conducted at KPP Pratama Tabanan using a sample of 390 non-employee taxpayers who were determined using the nonprobability sampling method with accidental sampling technique. The data analysis method used in this study is multiple linear regression analysis. The results found that, e-SPT, sanctions, socialization, tax knowledge, and morality had a positive effect on the tax compliance of non-employee individuals registered at the KPP Pratama Tabanan. Keywords: E-SPT; Sanctions; Socialization; Taxation Knowledge; Morality; Taxpayer Compliance.


2021 ◽  
Vol 1 (1) ◽  
pp. 35-41
Author(s):  
Mauizatul Hasanati ◽  
Lalu Adi Permadi Widjaje Srinate Wirasaid Umas ◽  
Weni Retnowati

This study aimed to examine the variable promotion on social media and lifestyle towards buying interest in online stores. The method of research used was associative research. The population in this study were all people who saw all respondents online shops in West Nusa Tenggara, the number of samples in this study was 100 respondents. The sampling technique used was the non-probability sampling method. The analysis used multiple linear regression analysis. The data analysis technique used the SPSS version 25,0 program. The results of this study indicated that the promotion variable on social media had no significant effect on consumer purchase interest with the t value smaller than the t table. That promotion on social media did not affect buying interest, lifestyle variables that had a significant and positive effect on buying interest in online indicated that lifestyle affected public buying interest in online stores.


2019 ◽  
Vol 3 (2) ◽  
pp. 262
Author(s):  
Risang Bagus Hastungkara Aji ◽  
Henny welsa Welsa ◽  
Ign.Soni Kurniawan

The purpose of this study is to analyze and explain the effect of hedonic motivation on social media product browsing as well as its impact on purchase intention on student of Sarjanawiyata Tamansiswa Yogyakarta. The sample used in this study were customers who buy and use social media. Accidental sampling was used as the sampling technique. The researchers used questionnaire to collect the primary data with the total of 213 respondents. In this study, the researchers also used regression to determine the effect of hedonic motivation on social media product browsing as well as its impact on purchase intention. The results showed simple and multiple linear regression analysis on the T test which showed that the hedonic motivation has a significant effect on social media product browsing. The results of F test showed that hedonic motivation, social media product browsing can simultaneously predict the changes in purchase intention. The test results of the coefficient of determination or R² purchase intention are affected by hedonic motivation, social media product browsing. The analysis resulted in hedonic motivation has a positive effect on social media product browsing, social media product browsing has a positive effect on purchase intention, hedonic motivation has a positive effect on purchase intention.keywords : hedonic motivation, social media product browsing, purchase intention


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


2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian

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.


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