scholarly journals Machiavellianism dimensions, religiosity, social environment, and tax evasion

2021 ◽  
Vol 24 (1) ◽  
pp. 1-26
Author(s):  
Jean Stevany Matitaputty ◽  
Priyo Hari Adi
Keyword(s):  
Social Environment ◽  
Tax Evasion ◽  
Online Survey ◽  
Sampling Method ◽  
Sampling Technique ◽  
Snowball Sampling ◽  
Negative Effects ◽  
Positive Effects ◽  
Negative Effect ◽  
Positive Effect

This research aims to investigate the effects of Machiavellianism dimensions that consist of the use of manipulative tactics, cynical views, and disregard of conventional morality on tax evasion. Further, we also analyze the effects of religiosity and social environment as the variables that control Machiavellianism behavior. The population in this research are individual taxpayers, and the sampling technique used is an online survey with the snowball sampling method. The criteria used in sampling are taxpayers who are self-employed or entrepreneurs.  The data is then analyzed using the univariate and multivariate General Linear Model (GLM) methods. The results show that manipulative tactics and disregard of conventional morality have positive effects on tax evasion. Meanwhile, cynical views have a negative effect on tax evasion. Further, religiosity has negative effects on the use of manipulative tactics and disregard of conventional morality. Lastly, social environment has a positive effect on cynical views but no significant effects on the use of manipulative tactics and disregard of conventional morality.

Examining the Mediating Roles of Microblog Use in the Relationships between Narcissism, Social Anxiety, and Social Capital

2014 ◽  
Vol 4 (2) ◽  
pp. 58-75 ◽  
Author(s):  
Ruo Mo ◽  
Louis Leung ◽  
Yingqi Hao ◽  
Xuan Wu ◽  
Rui Xi ◽  
...  
Keyword(s):  
Social Capital ◽  
Social Anxiety ◽  
Interpersonal Relationships ◽  
Online Survey ◽  
Mainland China ◽  
Sampling Technique ◽  
Snowball Sampling ◽  
Bonding Social Capital ◽  
Suppression Effect ◽  
Negative Effect

Microblog is a platform for publishing and sharing short (140 characters or less) messages with others within a user's social network – is an Internet medium that is growing exponentially and changing the way people communicate on the Internet. To explore the effect of microblogging on interpersonal relationships, this study examines the relationships between narcissism, social anxiety, and microblog use and investigates how these psychological attributes and microblog use may affect social capital. Data were gathered through an online survey of 329 young adults aged 21–30 in mainland China using snowball sampling technique. Regression results indicate the following: (1) narcissism and social anxiety are positively related to the intensity of microblog use; (2) the intensity of microblog use positively predicts both types of social capital (bridging and bonding); (3) although narcissism has a positive effect on both types of social capital, this effect is partly mediated by the intensity of microblog use; (4) social anxiety is slightly positively related to bridging social capital, and this effect is perfectly mediated by the intensity of microblog use; and (5) there is a suppression effect of the intensity of microblog use between social anxiety and bonding social capital. The effect of the intensity of microblog use suppresses the negative effect of social anxiety on bonding social capital. Details about the findings will be discussed.

scholarly journals Pengaruh Kesiapan Teknologi, Sumber Daya Manusia, Kerumitan, Keamanan Dan Kerahasiaan Terhadap Minat Dalam Menggunakan E-Filing

2019 ◽  
Vol 29 (1) ◽  
pp. 225
Author(s):  
I Putu Oka Mahendra Putra
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Technology Readiness ◽  
Population Number ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.

scholarly journals Intellectual Capital, Leverage dan Profitabilitas Perusahaan Sub-Sektor Asuransi di Bursa Efek Indonesia

2020 ◽  
Vol 30 (12) ◽  
pp. 3110
Author(s):  
Putu Winda Agastya Paramita ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Negative Effect ◽  
A Company ◽  
Positive Effect

The company's financial performance can be used as a tool to measure the overall level of health of a company. One indicator that is often used to measure a company's financial performance is profitability. Profitability is the level of a company's ability to generate profits and measure operational efficiency and the efficiency of the use of its assets. There are several factors that are thought to affect profitability including intellectual capital and leverage. This study aims to determine the effect of intellectual capital and leverage on company profitability. This research was conducted on 11 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is non probability sampling with the purpose sampling method. The analysis technique used in this study is multiple linear regression. The final results show that intellectual capital has a positive effect on profitability and leverage has a negative effect on company profitability. Keywords: Intellectual Capital; Leverage; Profitability.

scholarly journals PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

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.

Positive and negative effects of allochthonous dissolved organic matter and inorganic nutrients on phytoplankton growth

2002 ◽  
Vol 59 (1) ◽  
pp. 85-95 ◽  
Author(s):  
Jennifer L Klug
Keyword(s):  
Organic Matter ◽  
Dissolved Organic Matter ◽  
Phytoplankton Community ◽  
Phytoplankton Growth ◽  
Inorganic Nutrients ◽  
Physiological Status ◽  
Negative Effects ◽  
Positive Effects ◽  
Negative Effect ◽  
Positive Effect

Dissolved organic matter (DOM) can have both positive and negative effects on phytoplankton growth. The magnitude of these effects may vary depending on the source of DOM and the composition of the phytoplankton community. Here, I address the relative importance of the positive and negative effects of DOM extracts on phytoplankton growth. In short-term experiments with phytoplankton from West Long Lake, a small, moderately coloured lake in northern Michigan, U.S.A., the net effect of doubling ambient DOM on phytoplankton growth was positive. Increasing DOM concentrations from ~10 mg C·L–1 to ~20 mg C·L–1 had a negative effect on total phytoplankton growth by reducing irradiance and thus reducing the depth to which growth was positive. However, inorganic nutrients in the DOM extracts increased growth at each irradiance level. The positive effect on phytoplankton growth owing to the nutrients associated with DOM was greater than the negative effect caused by shading. Although the positive effects of allochthonous DOM inputs outweighed the negative effects for the nutrient-limited phytoplankton in these experiments, the net effect depends on the concentration and availability of nutrients associated with allochthonous DOM as well as the physiological status of the phytoplankton community.

scholarly journals Structural Relationship between Korean Adolescent’s Sports Participation, Optimism, Pessimism, Self-Regulation, and Coronavirus-Related Stress in the Pandemic Situation

2021 ◽  
Vol 18 (20) ◽  
pp. 10645
Author(s):  
Ho-Hyun Song ◽  
Dae-Jung Lee
Keyword(s):  
Online Survey ◽  
Self Regulation ◽  
Sports Participation ◽  
Educational Institutions ◽  
Negative Effects ◽  
Korean Adolescents ◽  
Confirmatory Factor ◽  
Negative Effect ◽  
Related Stress ◽  
Positive Effect

This study aimed to examine the relationships between sports participation, optimism/pessimism, self-regulation, and coronavirus-related stress in Korean adolescents during the pandemic situation. Specifically, we attempted to offer valuable information that could help to alleviate coronavirus-related stress in adolescents by promoting participation in sports and the development of optimism and self-regulation. To achieve this aim, we conducted an online survey of 836 Korean adolescents in the pilot and main studies. Confirmatory factor, frequency, path, reliability, descriptive statistical, and multimedia analyses were performed. Our findings indicated several differences for each variable according to demographic characteristics. Sports participation exerted a positive effect on optimism (p < 0.001) and self-regulation (p < 0.01) and negative effects on coronavirus-related stress (p < 0.05) and pessimism (p < 0.001). In addition, optimism exerted a positive effect on self-regulation (p < 0.001) and a negative effect on coronavirus-related stress (p < 0.001), while pessimism exerted a negative effect on self-regulation (p < 0.01) and a positive effect on coronavirus-related stress (p < 0.001). Further analysis indicated that self-regulation had a negative effect on coronavirus-related stress (p < 0.05). These findings highlight the need for youth educational institutions to encourage adolescents to participate in sports and for organizing bodies to suggest various policies and provide education that can assist them in properly coping with and overcoming coronavirus-related stress by strengthening their optimistic attitude and self-regulation ability.

scholarly journals Pengaruh Rentabilitas, Leverage, Dan Saham Bonus Pada Nilai Perusahaan Di Bursa Efek Indonesia

2019 ◽  
pp. 1813
Author(s):  
Ni Wayan Yusy Martha Diani ◽  
Ida Bagus Putra Astika
Keyword(s):  
Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Market Price ◽  
Sampling Technique ◽  
Regression Methods ◽  
Negative Effect ◽  
Positive Effect

Firm value in investor’s perspective is the reflection of company’s prospects. One form of firm value is the change in the market price of a company’s stock. This research aims to obtain empirical evidence of the effect of profitability, leverage, and bonus shares on firm value. This research was conducted on companies in all sectors listed on the Indonesia Stock Exchange for the period 2000-2016. The sample selection used purposive sampling technique with non probability sampling method. The population of this research consisted of 37 companies and the number of samples obtained 35 observations. The data in this study was analyzed using the multiple linear regression methods. Based on the results of the research, it can be concluded that profitability has a negative effect on firm value. Leverage has a positive effect on firm value, and bonus shares do not affect firm value. Keywords: Profitability, Leverage, Bonus Shares, and Firm Value

scholarly journals Pengaruh Perputaran Kas, Kecukupan Modal, dan Risiko Kredit Pada Profitabilitas LPD di Kabupaten Gianyar

2019 ◽  
Vol 29 (1) ◽  
pp. 308
Author(s):  
Sang Ayu Diah Febriani ◽  
I Made Sadha Suardikha
Keyword(s):  
Credit Risk ◽  
Random Sampling ◽  
Sampling Method ◽  
Sampling Technique ◽  
Research Data ◽  
Capital Adequacy ◽  
Financial Report ◽  
Negative Effect ◽  
Report Data ◽  
Positive Effect

This study aims to determine the factors that affect the profitability of LPDs by using variable cash turnover, capital adequacy and credit risk. This study hypothesizes cash turnover, capital adequacy, and credit risk and LPD profitability. This research took place in the LPD of the Regency of Gianyar. The sampling method uses probability sampling with proportional stratified random sampling technique. The research data were sourced from LPD financial report data recorded in the Gianyar Regency LPLPD. Analysis of research data using multiple linear regression. The results showed that cash turnover and capital adequacy has a positive effect on LPD profitability in Gianyar Regency. But, credit risk has a negative effect on the profitability of LPDs in Gianyar Regency. Based on the results of the study it is expected that the LPD is able to maintain the level of cash turnover, capital adequacy, and the level of credit risk. Keywords : Profitability; Cash Turnover; Capital Adequacy; Credit Risk.

scholarly journals Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak

2019 ◽  
pp. 388
Author(s):  
Nyoman Yudha Astriayu Widyari ◽  
Ni Ketut Rasmini
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Tax Aggressiveness ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Positive Effect

This study aims to obtain empirical evidence of the effect of audit quality, size, leverage, and family ownerships on tax aggressiveness. The population of this research is manufacturing company listed on the Indonesia Stock Exchange in 2013-2017. The method of determining sample using non probability sampling method with purposive sampling technique and obtained 125 observations. Data analysis techniques uisng multiple linear regression. The result of analysis shows that audit quality has a negative effect on tax aggressiveness measured by cash effective tax rate (CETR) and has positive effect on tax aggressiveness measured by book tax difference (BTD). Size has a negative effect on tax aggressiveness measured by effective tax rate (ETR) and book tax difference 9BTD). Leverage has a positive effect on tax aggressiveness measured by effective tax rate (ETR). Family ownerships has a positive effect on tax aggressiveness measured by cash effective tax rate. Keywords: audit quality, size, leverage, family ownerships, tax aggressiveness

scholarly journals Pengaruh Pelatihan, Kepemimpinan, dan Motivasi terhadap Kinerja Karyawan pada PD BPR Bank Jogja Yogyakarta

Telaah Bisnis ◽  
2017 ◽  
Vol 17 (1) ◽  
Author(s):  
Nur Hayati ◽  
Sri Haryani
Keyword(s):  
Regression Models ◽  
Sampling Method ◽  
Employee Performance ◽  
Sampling Technique ◽  
Test Results ◽  
Performance Training ◽  
Negative Effect ◽  
Time Determination ◽  
Positive Effect

The purpose of this study is to analyze the effect of training (X1), leadership (X2), and mo­tivation (X3) on dependent variable employee performance (Y). The population in this study are operational staff in PD BPR Bank Jogja in Yogyakarta. Most of the operational staff of PD BPR Bank Jogja is female and their ages range from 21 to 50 years. Lowest Education of operational staff is Diploma and some of them are Magister (S2). This company is grow­ing as indicated by the increase in the number of staff from time to time. Determination of the number of samples using methods Slovin, samples taken 80. The sampling method using a non-probability sampling with purposive sampling method, the sampling technique is based on the consideration that in accordance with the purpose of research. Collecting data using ques­tionnaires distributed to 80 respondents. The results of multicollinearity, heteroscedasticity, and autocorrelation classical assumption test show that there is no multicollinearity problems among the independent variables, there is no heteroscedasticity in regression models, and there is no autocorrelation. Data were analyzed using multiple linear regression. The results show that the training and motivation have a positive effect on performance, while the leadership has a negative effect on performance. T test results showed that the only variable motivation partially influence on performance, training and leadership variables were partially no effect on employee performance. The F test results showed that the variables of training, leadership, and motivation simultaneously affect the performance of employees.

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