scholarly journals PENGARUH ACCOUNTING DISCLOSURE, ACCOUNTING HARMONIZATION DAN KOMITE AUDIT TERHADAP KUALITAS LABA (Studi pada Perusahaan Manufaktur yang terdaftar di BEI)

2017 ◽  
Vol 20 (2) ◽  
pp. 190 ◽  
Author(s):  
Tulus Suryanto

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan akuntansi, akuntansi harmonisasi dan pemeriksaan committies untuk mendapatkan kualitas. Penelitian ini dilakukan untuk perusahaan manufaktur yang terdaftar di excange saham dari 2009 sampai 2013. Berdasarkan sampel mengumpulkan menggunakan purposive sampling untuk mendapatkan sampel dari 48 perusahaan. Analisis data menggunakan program SPSS dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan akuntansi belum berpengaruh ke pendapatan quality.In sisi lain, akuntansi harmonisasi dan pemeriksaan committies memiliki efek positif untuk mendapatkan kualitas.This research aims to examine the effect of accounting disclosure, accounting harmonization and audit committies to earning quality. This research was conducted to manufacturing company listed on the stock excange from 2009 until 2013. Based on sample collecting using purposive sampling to obtain a sample of 48 companies. Data analysis uses SPSS programs with multiple regression analysis. The result showed that accounting disclosure hasn’t effect to earning quality.In other hand, accounting harmonization and audit committies have a positif effect to earning quality.

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Yunia Wardi ◽  
Hendri Andi Mesta ◽  
Ilda Rahmayeni

This research is aimto analyze the influence of trust and satisfaction on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman. The population in this research is the Mitra Beasiswa AJB Bumiputera 1912 of Pariaman in 2015. The sample was taken by purposive sampling using the formula of Slovin, with sample size as much as 90 respondents. Data analysis is performed multiple regression analysis and hypothesis testing using F test and t-test. The results of this study show that trust and satisfaction have a significant effect on customer loyalty of Mitra Beasiswa AJB Bumiputera 1912 of Pariaman.


2020 ◽  
Vol 13 (2) ◽  
pp. 90
Author(s):  
Wuryanti Kuncoro ◽  
Alfazar Edi Putra

Improving good employee performance can have an impact on company success, employees are always required to work optimally where good or poor employee performance can affect overall company income. One of the most important in improving employee performance is Intrinsic Motivation. This study aims to determine and analyze the influence of Islamic leadership, emotional quotient, intrinsic motivation on employee performance. The population of this research is all employees at Sultan Agung Islamic Hospital Semarang, Indonesia. The number of samples studied in this study was 100 respondents with a purposive sampling technique, that is by determining specific characteristics in accordance with the research objectives. Data analysis in this study used multiple regression analysis. The results of this study indicate that there is an influence between Islamic leadership on employee performance, emotional quotient on employee performance, intrinsic motivation on employee performance, Islamic leadership on intrinsic motivation, and emotional quotient on intrinsic motivation.


2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Ghifari Alief Putra

The purposes of this study was determine the influence of lifestyle, group preference, perception brand luxury and product quality toward consumer willingness to pay on iPhone product. The population in this study consist of society in Malang that buy iPhone product, which the value was unknown. Based on Maholtra analysis, number of sample are 85 respondent. This study use purposive sampling as the sampling technique. Data analysis was used in this study was multiple regression analysis. The result of this study shows that lifestyle, group preference influence have significant toward consumer willingness to pay partially. In addition, the results of the F test describes that  lifestyle, group preference, brand luxury and product quality influence on have significant consumer willingness to pay simoultaneosly


2019 ◽  
Vol 8 (2) ◽  
pp. 57-67
Author(s):  
FANDI PRASETYA

This study aims to determine whether competence, independence, and professional skepticism have a partial effect on the quality of the performance of the district inspector's auditors. The research sample used amounted to 150 determined using the purposive sampling method. The data analysis technique used is by using multiple regression analysis. The results showed that competence, independence, and professional skepticism had a partial effect on the quality of the performance of the district inspector's auditors. So that the higher the competence, independence, and professional skepticism of the auditor, the higher the performance of auditors in the district inspectorate.Keywords: Competence, Independence, Professional Skepticism, Auditor Performance Quality, District Inspectorate


2019 ◽  
Vol 1 (2) ◽  
pp. 91-96
Author(s):  
Elfira Roza Fitri ◽  
Enni Savitri ◽  
Al Azhar L

This study aims to examine the effect of foreign ownership on firm value, the influence of ownership concentrated on firm value, the influence of the environmental disclosure on firm value. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Samples were determined by using purposive sampling method and obtained sample of 13 companies with a total of 134 observations. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences on firm value, 2) ownership concentrated influences on firm value, 3) environmental disclosure influences on firm value.


2019 ◽  
Vol 3 (01) ◽  
pp. 81-89
Author(s):  
Ronni Andri Wijaya

Research objectives to analyze: (1) the influence of trust on customer retention insurance Askrida. And the effect of satisfaction on Askrida's customer retention insurance. The population in this study are customers who already use the services of PT. Asuransi Bangun Askrida (ASKRIDA) Padang for more than 1 year or more. The sampling technique used is purposive sampling. The type of data used in this study are primary and secondary data. Data analysis technique used descriptive and inductive analysis through multiple regression analysis using SPSS program version 22.00. The results of this study indicate that: (1) confidence positively and significantly affect customer customer retention PT. Asuransi Bangun ASKRIDA in Padang city, (2) satisfaction have positive and significant effect to customer retention of PT. Asuransi Bangun ASKRIDA in Padang city.


2020 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Ecclisia Sulistyowati ◽  
Tri Wisudawati ◽  
Wahyu Adhi Saputro

Sugar serves as a source of energy/calories for the body. The demand for sugar in Region of Yogyakarta has increased along with the increasing population. Consumers have their own criteria for choosing and consuming sugar. This study aims to know and analyze about factors that influence the purchase decision of sugar in DIY. The approach used is descriotive quantitive with a population of sugar consumers who shop at mini markets and super markets in DIY. Determination of sampling using purposive sampling. Respondents numbered as many as 40 people. Data analysis used multiple regression analysis. The results showed that simultaneously of product quality, price, packaging, product and brand guarantees has influence to purchased decision of sugar, but separately the quality, product and brand guarantees has influence, while price and packaging has no influence to purchase decision of sugar in DIY.


2017 ◽  
Vol 2 (3) ◽  
pp. 391-400
Author(s):  
Rianto Nurcahyo ◽  
Dennis Andry ◽  
Kevin Kevin

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%. Keywords: service quality, price, trust, intention to purchase


2021 ◽  
Vol 1 (2) ◽  
pp. 145-152
Author(s):  
Juni Eliana Prasetya N ◽  
Moh. Faizal ◽  
Choirunnisak Choirunnisak

In this study, there are results that contradict the theory which states that the higher the level of training and motivation, the employee's performance should increase.  In this study, training had no effect and motivation had no positive effect. This study aims to determine the effect of training and work motivation on employee performance in Kopiloka 3.0.  The population in this study were all employees at Kopiloka 3.0, which amounted to 15 people with a sample of 15 people using saturated sampling.  The data analysis technique in this study used SPSS 24 software, which consisted of data quality test, classical assumption test, multiple regression analysis, and hypothesis testing. By using multiple regression analysis, the results of the study show that training has no effect on employee performance.  Motivation has a significant effect on employee performance.  Simultaneously (together) the independent variables of training and motivation have an effect on employee performance.


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Jati Prastyo ◽  
Bambang Mursito ◽  
Istiqomah Istiqomah

The purpose of this study is to examine purchasing decisions through online applications (e-commerce) on an online motorcycle taxi-based delivery service. This study uses a quantitative approach, namely by collecting data from respondents using a questionnaire. The number of samples is 100 people, calculated using the Slovin formula for buyers for three months. The sampling technique uses purposive sampling on consumers who have bought Sapa Kopi products through the Grabfood application. In testing multiple regression analysis using SPSS version 21, the calculated F value of 64.530 (p> 3.09) and a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.017 (p


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