scholarly journals Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Motivasi Terhadap Kinerja Manajerial Pada Perusahaan Pt. Zzz

2019 ◽  
Vol 3 (4) ◽  
Author(s):  
Jonathan Jonathan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Managerial Performance ◽  
Analytical Technique ◽  
Setting Process ◽  
Budgetary Control ◽  
Positive Effect

This research aims to determine the effect of budget participation, organization’s commitment and motivation toward managerial performance. The population included was employees in beverage company in Jakarta. Sampling was collected by using a purposive sampling method and the number of sample obtained 139 samples that meet the criteria and free from outliers. In addition to the above primary data, this study also collected secondary data from literatures and studies. Multiple Regression analysis was used as analytical technique. The result showed that budget participation, organization’s commitment and motivation jointly have significant positive effect on managerial performance. The study therefore recommends among others that all those presently involved in the implementation of budgets should be educated on the purpose and objectives of budgetary control and that lower level managers and staffs who are directly involved in the implementation of the budget should be co-opted into the budget setting process.

scholarly journals Pengaruh Partisipasi Dalam Penyusunan Anggaran, Akuntabilitas Publik Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Provinsi Sumatera Barat

2019 ◽  
Vol 1 (4) ◽  
pp. 1756-1772
Author(s):  
Rani Sri Wahyuni ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Relevant Information ◽  
Significant Positive Effect ◽  
Public Accountability ◽  
Regional Organizations ◽  
Managerial Performance ◽  
West Sumatra ◽  
Positive Effect

This studyaimed to examine the effect of budgeting participation, public accountability and job relevant information to managerial performance. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 20.00 program. The result of the study showed participation has a significant positive effect on managerial performance. However public accountability and job relevant information have no effect on managerial performance.

scholarly journals Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (3) ◽  
pp. 1510-1517
Author(s):  
M. Ardhy Erwanda ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Compliance Costs ◽  
Analysis Technique ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

scholarly journals Analysis Determinants of Consumer Attractiveness to Imported Fashion Products on The Instagram Platform

2021 ◽  
Vol 2 (3) ◽  
pp. 192-202
Author(s):  
Firda Sasmitha Dewi ◽  
Norman Arif ◽  
Ali Taman ◽  
Imron Hamzah
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Sample Collection ◽  
Statistical Tools ◽  
Independent Variables ◽  
Fashion Products ◽  
Positive Effect

In this era of social media, more effort is needed to win consumer appeal, consumer interest is the goal of achieving sales. Therefore, it is necessary to have a strategy for the company to get consumer appeal. The purpose of this study was to analyze the factors that influence consumer attractiveness to imported clothes on social media, especially on Instagram. This study uses primary data through a questionnaire. The sample collection technique uses non-probability sampling with accidental sampling method. The samples obtained were 50 samples. This study uses multiple regression analysis methods using SPSS statistical tools. The empirical results show that partially the product variable and the variable price have no effect on the attractiveness of consumers on imported clothing, then the variable promotion has a significant effect on the attractiveness of consumers on imported clothing. In addition, simultaneously all the independent variables together have a significant positive effect on consumer attractiveness to imported clothing on Instagram.

scholarly journals The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance

2019 ◽  
Vol 16 (2) ◽  
pp. 33
Author(s):  
Ayu Aulia Oktaviani ◽  
Florencia Trisna Juang ◽  
Dwi Ayu Kusumaningtyas
Keyword(s):  
Regression Analysis ◽  
Service Quality ◽  
Research Method ◽  
Sampling Method ◽  
Tax Compliance ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Convenience Sampling ◽  
Positive Effect

<p>The purpose of this study is to find out a significant influence between Knowledge and Understanding of Taxation, Tax Service Quality, and Tax Awareness on the Compliance of Individual Taxpayers registered at the KPP of Jakarta Penjaringan. The research method used is multiple regression analysis. The data used are primary data; a sample is determined by convenience sampling method, data collected using a questionnaire. Respondents in this study amounted to 100 people. The results of this study are knowledge and understanding of taxation, tax service quality, and tax awareness have a significant positive effect on the compliance of individual taxpayers. This study also proves that tax awareness, knowledge, and understanding of taxation, and tax service quality are jointly influential towards individual taxpayer compliance.</p>

scholarly journals Pengaruh Regulasi, Politik Anggaran, Perencanaan Anggaran, Sumber Daya Manusia Dan Pengadaan Barang/ Jasa Terhadap Penyerapan Anggaran Belanja Pada OPD Provinsi Sumatera Barat

2019 ◽  
Vol 1 (2) ◽  
pp. 710-726
Author(s):  
Rifka Ramadhani ◽  
Mia Angelina Setiawan
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Human Resources ◽  
Sampling Method ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Regional Organizations ◽  
Budget Planning ◽  
West Sumatra ◽  
Positive Effect

This study aims to prove empirically the effect of regulation, budget politics, budget planning, human resources and the procurement of goods/services on budget absorption. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 4 respondents in each OPD so that the questionnaire distributed was 156 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 25.00 program. The result of the study showed regulation, budget planning and the procurement of good/services has a significant positive effect on budget absorption. However, budget politics and human resources have no effect on budget absorption.

scholarly journals Pengaruh Efektivitas Iklan dan Daya Tarik Iklan terhadap Brand Attitude Sarimi

Jurnal Ecogen ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 101
Author(s):  
Kris Muharamai Mareza ◽  
Thamrin Thamrin
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Brand Attitude ◽  
Primary Data ◽  
State University ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
Normality Test ◽  
Testing Instruments ◽  
Positive Effect

This study aims to see the effectiveness of advertisements and the attractiveness of advertisements on Sarimi's brand attitude among students of Padang State University. This type of research is a causative research. The sample in this study was 96 students of Padang State University who were selected using purposive sampling method. The types of data in this study are primary data and secondary data. The data were collected by using a questionnaire technique and analyzed using multiple regression analysis methods. Testing instruments using validity and reliability tests. The prerequisite analysis tests included normality test, multicollinearity test and heteroscedasticity test. The collected data were processed with SPSS version 20.0. The results of this study indicate that the effectiveness of advertisements and the attractiveness of advertisements has a significant positive effect on Sarimi's brand attitude among students of Padang State UniversityKeywords : efektivitas iklan, daya tarik iklan, brand attitude

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

scholarly journals Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching

2020 ◽  
Vol 30 (10) ◽  
pp. 2456
Author(s):  
Nyoman Ratna Candradewi ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Management Change ◽  
Analysis Techniques ◽  
Opinion Change ◽  
Auditor Switching ◽  
Positive Effect

Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching. Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.

scholarly journals PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2019 ◽  
Vol 13 (2) ◽  
pp. 127
Author(s):  
Tyas Pambudi Raharjo ◽  
Licke Bieattant
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Formal Knowledge ◽  
Positive Effect

<p><em>The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of  Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.</em></p>

scholarly journals Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi

2020 ◽  
Vol 12 (2) ◽  
pp. 121-136
Author(s):  
Celintara Anindya Ayu Wardhani ◽  
Sarah Kristina ◽  
Priyo Hari Adi
Keyword(s):  
Social Media ◽  
Sampling Method ◽  
Primary Data ◽  
Online Media ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Use Of Social Media ◽  
Positive Effect

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.

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