scholarly journals Minat, Perilaku Belajar Mahasiswa dan Tingkat Pemahaman Akuntansi Pengantar Berdasarkan Latar Belakang Pendidikan

2021 ◽  
Vol 31 (1) ◽  
pp. 92
Author(s):  
Sri Ayu Wulandari ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Learning Behavior ◽  
Accounting Principles ◽  
Analysis Technique ◽  
Level Of Understanding ◽  
Accounting Graduates

The level of understanding of accounting principles is the foundation that greatly influences the choice of occupations of future employment. Some accounting graduates who have worked but not in their fields. This can be caused by lack of interest and poor learning behavior while undergoing education. This study aims to analyze the influence of students' interest and learning behavior on the level of understanding of accounting principles. This research was conducted at FEB Unud on S1 Accounting students in class 2018, with a purposive sampling method, totaling 200 respondents. Data collection through questionnaires. The data analysis technique used is multiple linear regression analysis. The results showed that interest and learning behavior had a positive and significant effect on the level of accountingprinciples understanding. The higher or better the interest and learning behavior, the higher the level of understanding of the accounting principles. Keywords: Interests; Behavior; Accounting Principles Understanding.

scholarly journals Influence of Gender, Emotional and Spiritual Intelligence on the Level of Accounting Understanding

2021 ◽  
Vol 1 (2) ◽  
pp. 77-84
Author(s):  
Ayu Indira Dewiningrat ◽  
Jonathan Jacob Paul Latupeirissa
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Accounting Students ◽  
Analysis Technique ◽  
Level Of Understanding ◽  
The City

Understanding of accounting is someone who is clever and understands accounting properly. Accounting is a process of recording, classifying, summarizing, processing and presenting data, transactions and events related to finance so that it can be used by people who use it easily understood for making decisions and for other purposes. This study aims to determine the effect of gender, emotional intelligence and spiritual intelligence on the level of accounting understanding of students majoring in accounting at private universities in the city ​​of Denpasar. Samples were taken by purposive sampling technique as many as 376 accounting students. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the gender variable affects the level of accounting understanding with a significance value of 0.000 < 0.05 , the emotional intelligence variable has no effect on the level of accounting understanding with a significance value of 0.74> 0.05, the spiritual intelligence variable has no effect on the level of understanding. Accounting with a significance value of 0.663> 0.05.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals Pengaruh Iklan Islami Terhadap Minat Beli Calon Konsumen Matahari Dept. Store di Jawa Tengah

2019 ◽  
Vol 7 (2) ◽  
pp. 143
Author(s):  
Saifudin Saifudin
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Advertising Message ◽  
Central Java ◽  
Analysis Technique ◽  
Simultaneous Influence ◽  
Central Java Province

<p>The purpose of this research is to find out the influence of Islamic advertising (Islamic advertising messages, Islamic story illustrations and Muslim advertising stars) Mahatahari Dept. Store against the buying interest of prospective Mahatahari Dept. Store in Central Java. This research was conducted in Central Java Province with a sample size taken as many as 120 respondents with a purposive sampling method. Data was collected by distributing questionnaires using the Likert scale to measure 13 indicators. The analysis technique used is multiple linear regression analysis. The results of the study found that Islamic advertising messages, illustrations of Islamic stories and Muslim advertising stars had a positive and significant effect on consumers' buying interest. Based on the calculation of the coefficient of determination, it can be explained that the simultaneous influence of Islamic advertising message variables, illustrations of Islamic stories and Muslim advertising stars on consumer buying interest. While the partial results of the illustrative variable of Islamic stories and Muslim advertising stars have a positive and significant effect on consumer buying interest, but Islamic advertising message variables have no effect on buying interest.</p>

scholarly journals PENGARUH TRUSTWORTHINESS, EXPERTISE DAN ATTRACTIVENESS CELEBRITY ENDORSER DI INSTAGRAM TERHADAP PURCHASE INTENTION PRODUK HIJAB (Studi Kasus pada Akun Instagram @gitasav)

JEMBATAN ◽  
2019 ◽  
Vol 16 (1) ◽  
pp. 13-30
Author(s):  
Syarifah Fatimah Dina Najib H.A ◽  
Islahuddin Daud ◽  
Aslamia Rosa
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Regression Model ◽  
Purchase Intention ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Celebrity Endorser

This study was aimed to examine the effects of trustworthiness, expertise, and attractiveness of celebrity endorser on Instagram to purchase intention of hijab products. The sampling technique was done by purposive sampling method. The population in this study was followers of the @gitasav Instagram account. Data was collected through distributing questionnaires to 100 respondents. The analysis technique used in this study is multiple linear regression analysis. The results showed that simultaneously the variables of trustworthiness, expertise, and attractiveness had a significant effect on purchase intention. However, partially the purchase intention variable is only influenced by the trustworthiness variable which is equal to 3,878. In this study a regression model was obtained, which is Y = 10,021 + 0,655X1 + 0,038X2 - 0,122X3. 

scholarly journals Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran

2020 ◽  
Vol 30 (7) ◽  
pp. 1620
Author(s):  
Putu Nanda Bagus Kresna Yudha ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Awareness Service

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.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

2019 ◽  
Vol 28 (2) ◽  
pp. 1377
Author(s):  
Ni Putu Laksmi Gayatri ◽  
Ni Gst. Putu Wirawati
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Learning Behavior ◽  
Behavior Understanding ◽  
Analysis Technique

This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distributed to respondents. The respondents of this study were regular afternoon students of the 2015 accounting department of the Faculty of Economics and Business, Udayana University. The number of samples obtained was 65 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior have positive and statistically significant effects on the understanding of accounting. This means that the better the intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior, the better the understanding of accounting. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.

scholarly journals Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kompensasi Terhadap Senjangan Anggaran

2018 ◽  
pp. 775
Author(s):  
I Made Sutanaya ◽  
Maria M. Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Compensation Plans ◽  
Analysis Technique ◽  
Compensation Plan

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in this research is 47 respondents by using purposive sampling method. Data analysis technique used multiple linear regression analysis. The results of this study indicate that budget participation, budget presses dand compensation plans has are positive and significant influence on budget slack. This suggests that increased participation in budgetig, budget presses and compensations will tend to increase the occurrence of budgetary slack.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN ISLAMIC SOCIAL REPORTING

2019 ◽  
Vol 4 (1) ◽  
pp. 77
Author(s):  
ANDI NURAENI ◽  
RINI RINI
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Company Size ◽  
Islamic Banks ◽  
Independent Variables ◽  
Analysis Technique

The objective of this research isto analyzed factors influence the disclosure of Islamic Social Reporting (ISR) in Islamic Banks. Independent variables in this reseach i.e financial performance, company size, company age and Islamic governance score. The populations in this study are Islamic banks from Indonesiaand Malaysia for 2013-2017.The samples selected was 20 syariah banks using purposive sampling method. Data analysis technique used in this research is multiple linear regression analysis. The result of this study shows companysize, company age and the Islamic Governance Score are significantly influence of the disclosure of Islamic Social Reporting (ISR), while liquidity does not influence the disclosure of Islamic Social Reporting (ISR).

scholarly journals Pengaruh Fraud Diamond dan Gonetheory Terhadap Academic Fraud

2021 ◽  
Vol 5 (1) ◽  
pp. 41
Author(s):  
Silfani Neva ◽  
Firdaus Amyar
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Study ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Academic Fraud ◽  
Analysis Technique

This research examines the factors of pressure, opportunity, rationalization, ability, greed, need, and disclosure of academic fraud behavior in accounting students at Institute of Business and Informatics Kesatuan Bogor. This type of research is a quantitative study, using a questionnaire as a research instrument measured by a Likert scale. This study used a sample of 306 students who had already participated in filling out the questionnaire that the researcher had distributed in the form of a Google Form. The data analysis technique used is multiple linear regression analysis using the IBM SPSS version 25 software.      The results of this study indicate that the opportunity and need factors affect the academic fraud of accounting students at the Bogor Institute of Business and Informatics, while the factors of pressure, rationalization, ability, greed, and disclosure have no effect on academic fraud committed by accounting students at the Institute of Business and Informatics Kesatuan.

scholarly journals PENGARUH CITRA MEREK, KUALITAS PRODUK DAN INOVASI PRODUK TERHADAP LOYALITAS KONSUMEN MOBIL AVANZA DI KABUPATEN PASAMAN BARAT

2018 ◽  
Vol 5 (3) ◽  
pp. 148-154
Author(s):  
Mai Yuliza
Keyword(s):  
Regression Analysis ◽  
Product Quality ◽  
Product Innovation ◽  
Sampling Method ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Consumer Loyalty ◽  
Analysis Technique ◽  
Quality Product

The purpose of this research is to know the influence of brand image, product qualityand product innovation toavanza car consumer loyalty in west pasaman regency. Population is the users of avanza cars in west pasaman regency with a sample of 100 peoples. Withconvinience sampling method. The research instrument is questionnaire, the data obtained then processed using multiple linear regression analysis technique using SPSS, from the results of this reserach found the brand image variable (X1), product quality (X2) and product innovation (X3) have a significant effect on loyalty (Y) with a significant level of 0.000. The magnitude of the influence of brand image (X1), product quality (X2) and product innovation (X3) have significant effect on loyalty (Y) is 0,729 (R2 = 72,9%). Keywords: Consumer Loyalty, Brand Image, Product Quality, Product Innovation

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