scholarly journals Dampak Moderasi Profitabilitas Terhadap Pengaruh CSR, GCG dan Intelectual Capital Terhadap Nilai Perusahaan

2021 ◽  
Vol 5 (2) ◽  
pp. 80
Author(s):  
Putri Ayunisari ◽  
Aristha Purwanthari Sawitri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Institutional Ownership ◽  
Purposive Sampling ◽  
Interaction Variable ◽  
Spss Software ◽  
The Impact

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The meaning of the research to understand the impact of CSR, GCG using institutional ownership and IC on value company using PBV with profitability using ROE as moderation. Obtained 14 company samples during the six years of research using a way to take samples by purposive sampling method. The analytical method uses multiple regression analysis and moderated regression analysis provided with SPSS software for Windows 25.00. The results of the partial study showed there was no influence of CSR variables on PBV, GCG variables using institutional ownership showed a positiv</span><span>e relati’onship with PBV, IC variables showed no </span><span>influence on PBV, ROE variables with CSR could not moderate towards PBV, ROE variables with GCG were significantly different PBV which means ROE is a moderating variable that succeeds in agreeing between GCG against PBV, and the ROE and IC interaction variable is not able to moderate against PBV</span></p></div></div></div>

scholarly journals The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province

2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
And Performance ◽  
And Training

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.

scholarly journals Pengaruh Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset terhadap Optimalisasi Pemanfaatan Aset pada Pemerintah Daerah Kabupaten Bone Bolango

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Sherly Pauweni ◽  
Herman Karamoy ◽  
Hendrik Gamaliel
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Asset Management ◽  
Research Finding ◽  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Purposive Sampling ◽  
The Impact

Abstract. One of the main problems in the asset management is the asset utilisation and management disorders. This creates difficulties for the local government to identify the assets that they hold or manage, thus the asset utilisation and its management tend not to be optimal. The objective of this research is to analyse the impact of asset management to the optimisation of the asset utilisation at Local Government of Bone Bolango. The variables utilised for this research are stocktaking, legal auditing, assessment and condition of the asset. The samples for this research are 104 people. Respondents were selected through purposive sampling. This is a quantitative research and the method used was multiple regression analysis. The research finding shows that partially, the stocktaking, assessment and condition of the asset have positive and significant impact to the optimisation of asset utilisation; while the legal auditing has no impact toward the optimisation of asset utilisation. The value of the coefficient of determination shows that the stocktaking, legal auditing, assessment and condition of the asset altogether contribute to the optimisation of asset utilisation which is 58,8% and the remaining of 41,2% is affected by the factors beyond this research.Keywords: The Optimization of Asset Utilisation, Stocktaking, Legal Auditing, Assessment, and Condition of the asset.Abstrak. Salah satu masalah utama dalam manajemen aset adalah ketidaktertiban dalam penggunaan dan pemanfaatannya. Ini menyebabkan pemerintah daerah kesulitan untuk mengetahui secara pasti aset yang dikuasai atau dikelolanya, sehingga aset-aset tersebut cenderung tidak optimal dalam penggunaan maupun pemanfaatannya. Penelitian ini bertujuan untuk menganalisis pengaruh manajemen aset terhadap optimalisasi pemanfaatan aset pada Pemerintah Daerah Kabupaten Bone Bolango. Variabel-variabel yang digunakan dalam penelitian ini adalah inventarisasi, legal audit, penilaian dan kondisi aset. Dengan menggunakan purposive sampling, jumlah sampel penelitian yang diambil sebanyak 104 orang. Jenis penelitian ini adalah kuantitatif dengan menggunakan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial inventarisasi, penilaian dan kondisi aset berpengaruh positif dan signifikan terhadap optimalisasi pemanfaatan aset, sedangkan legal audit tidak berpengaruh terhadap optimalisasi pemanfaatan aset. Nilai dari koefesien determinasi menunjukkan bahwa inventarisasi, legal audit, penilain dan kondisi aset bersama-sama berkontribusi terhadap optimalisasi pemanfaatan aset yaitu sebesar 58,8 %, dan sisanya 41,2 % dipengaruhi oleh faktor lain diluar model penelitian.Kata kunci: Optimalisasi Pemanfaatan Aset, Inventarisasi, Legal Audit, Penilaian dan Kondisi Aset 

scholarly journals Urgensi Persistensi Laba

2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ng Husin ◽  
Ai Hendrani ◽  
Dadan Ramdhani ◽  
Popong Suryani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

scholarly journals PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY

2018 ◽  
Vol 4 (2) ◽  
pp. 168
Author(s):  
Felia Nawang Wulan ◽  
Arif Sapta Yuniarto
Keyword(s):  
Regression Analysis ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Processing Methods ◽  
Purposive Sampling ◽  
Data Processing Methods

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.

Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi.

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Feny Widyawati ◽  
Sukhemi Sukhemi
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Moral Development ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Dysfunctional Behavior ◽  
And Gender ◽  
Positive Effect

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.

scholarly journals Pengaruh Ukuran Perusahaan, Kompleksitas Audit, Risiko Perusahaan, Dan Ukuran Kap Terhadap Fee Audit:

2019 ◽  
Vol 1 (1) ◽  
pp. 217-255
Author(s):  
Nova Yulianti ◽  
Henri Agustin ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Size ◽  
Audit Fee

This study aims to determine: (1) The effect of company size on audit fee, (2) The effect of audit complexity on audit fee, (3) The effect of company risk on audit fee, (4) The effect of KAP size on audit fee. Population in this research are non financial companies listed in Indonesia Stock Exchange (IDX) in 2014 – 2017. The sample is determined based on purposive sampling method with a total sample of 68 companiees. The data used in this research is secondary data. The technique of collecting data by the method of documentation at www.idx.com and the official website of each company. The analytical method used is multiple regression analysis. The result showed that: (1) Company size influence a significant positive on audit fee, (2) Audit complexity influence a significant positive on audit fee, (3) Company risk no significant effect on audit fee, and (4) KAP size influence a significant positive on audit fee.

scholarly journals THE EFFECTS OF COMMUNICATION, WORK ENVIRONMENT AND WORK DISCIPLINE ON THE PERFORMANCE OF VILLAGE OFFICERS IN KROYA SUB-DISTRICT CILACAP REGENCY

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Hermin Endratno ◽  
Fahmi Afrizal
Keyword(s):  
Regression Analysis ◽  
Work Environment ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Communication Work

The purpose of this study is to examine the effect of communication, work environment and work discipline on the performance of village officers in Kroya District, Cilacap Regency. The sampling technique in this study was done by purposive sampling method. Multiple regression analysis was used to analyze the data. The results of the analysis indicate that the variables of communication, work environment and work discipline significantly affect the performance of village officers in the Kroya Sub-district, Cilacap Regency.Keywords: Communication, Work Environment, Work Discipline, Performance

scholarly journals PENGARUH SKEPTISME, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu)

2019 ◽  
Vol 7 (3) ◽  
pp. 35-52
Author(s):  
Wiwien Maryani ◽  
Fitrawati Ilyas
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Self Efficacy ◽  
Sampling Method ◽  
Positive Influence ◽  
Primary Data ◽  
Purposive Sampling ◽  
Audit Judgment

This study aimed to examine the effect of skepticism, the experience of auditors, and self-efficacy on audit judgment. This research used primary data obtained by distributing questionnaires to the auditors who worked at BPKP Bengkulu province. The sample was selected using a purposive sampling method. 60 questionnaires were distributed to respondents (sample), but only 52 questionnaires that can be analyzed or processed. The study used Multiple Regression Analysis. The results showed that skepticism, the experience of auditors and self-efficacy has a positive influence on audit judgment. The results of this study are expected to be taken into consideration for the representative offices Financial and Development Supervisory Agency (BPKP) Bengkulu Province to give more attention about the importance of skepticism, the experience of auditors and self-efficacy affecting the audit judgment.Keywords: Skepticism, experience of auditor, self efficacy, and audit judgment.

scholarly journals Pengaruh intensi, pengalaman menggunakan internet, kondisi pemfasilitasan, dan undang undang informasi & transaksi elektronik No. 11/2008 terhadap cybercrime

2011 ◽  
Vol 1 (1) ◽  
pp. 69
Author(s):  
Achmad Syaiful Hidayat Anwar
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Survey Methods ◽  
The Internet ◽  
Cluster Sampling ◽  
Purposive Sampling ◽  
Internet Users ◽  
Facilitating Conditions

The aims of this research is to test the influence of intension, experience using the internet, facilitating conditions and undang-undang Informasi & Transaksi Elektronik (ITE) No. 11/2008 on cybercrime. This research uses survey methods. Cluster sampling and purposive sampling method are used to determine research sample. The respondents are internet users who use the internet at warnet and are located in Yogya- karta, Surabaya and Malang. Some 300 questionnaires have been distributed and received back. A total of 291 questionnaires revealed to be analyzed by using multiple regression analysis. Based on the analysis results can be concluded that intention, experience using the Internet, facilitating conditions and UU ITE No. 11/2008 positively influence the occurrence of cybercrime. For further research, it is advisable to increase research variables also affect the occurrence of cybercrime, among others, and increase the number of samples. It aims to obtain research results more representative so that results can be generalized. Keywords: cybercrime, internet, UU ITE No. 11/2008

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