scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

2020 ◽  
Vol 18 (3) ◽  
pp. 378
Author(s):  
Rochman Arif
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Leadership Styles ◽  
Human Resource ◽  
Regression Analyses ◽  
The Government ◽  
Positive Effect

The purpose of this research is to test and analyze the influence of human resource variables, supporting devices, leadership styles, organizational commitments and information technology to implement SAP-based accruals in the government of Lamongan Regency. This research was conducted in Lamongan Regency sample in this study as much as 97 respondents consisting of 36 SKPD in Lamongan Regency. Data analysis tools in this study use multiple linear regression analyses , use SPSS App version 20 help. The results of this study showed that the variables of human resources, supporting devices, leadership styles, organizational commitments and information technology to influence the implementation of SAP-based accruals in the government environment of Lamongan Regency. Simultaneously human resources, supporting devices, leadership styles, organizational commitments and information technology in the implementation of the positive effect of SAP based on accruals in the government environment of Lamongan Regency.

scholarly journals Analisis Peluang terhadap Penilaian Kinerja Pegawai Menggunakan Metode Regresi Linier Berganda dengan SPSS

2021 ◽  
Vol 20 (2) ◽  
pp. 69
Author(s):  
Billy Nugraha ◽  
Wahyudin Wahyudin ◽  
Fahriza Nurul Azizah
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Human Resource Development ◽  
Human Resource ◽  
Statistical Methods ◽  
Sampling Technique ◽  
Significance Testing ◽  
Independent Variables

<p class="Abstrak">Research on human resource development have been carried out. With the aim of can be used as parameters to create the development of quality human resources. This research aims to know the influence of opportunities on the assessment of the performance of employees. Opportunities under study is divided into three indicators, namely the environment, the rules and colleagues. Sampling technique in this study using a sampling of saturated. The technique of data analysis was conducted gradually, starting from the editing, coding, scoring and tabulation. In addition, using a likert scale developed by Ransis Likert. While for the development of research using statistical methods, it is necessary to qualify the classical assumption test before the test is conducted multiple linear regression. It aims to determine how much significance of significance testing. The results from the hypothesis t, there is on the value t<sub>count</sub> for the partial (sequential) starting from X<sub>1</sub> = 2,639, X<sub>2</sub> = 3,379 and X<sub>3</sub> = 2,210. In addition, the results of the hypothesis F, contained in the value of F<sub>count</sub> simultaneously (together) was 12,597. While the value of R Square (R<sup>2</sup>) of 0,282, if then the result of 28.2%. It can be concluded from the three independent variables affect the dependent variable by 28,2%.</p>

scholarly journals ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY

2021 ◽  
Vol 1 (2) ◽  
pp. 307-320
Author(s):  
Muhammad Yusra ◽  
Nur Afni Yunita
Keyword(s):  
Information Technology ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Standards ◽  
Research Data ◽  
Primary Data ◽  
Information And Communication ◽  
Technology And Communication

Implementation of Government Regulation Number 71 of 2010 concerning Government Accounting Standards brought changes in the presentation of government financial statements, which previously used cash-based accounting standards, to accrual-based accounting standards. Cash-based recognizes the recording of transactions and recognition occurs only when cash is out and cash in and does not record liabilities and assets at all. Accrual-based recording is believed to be able to produce financial reports that are more accurate and more reliable, comprehensive and relevant for decision making. In order to support the implementation of a good and competent accrual basis, supporting factors are needed such as human resources, organizational commitment, utilization of information and communication technology. The purpose of this study was to analyze the influence of human resources, organizational commitment, information and communication technology on the application of accrual-based accounting standards in the Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in Lhokseumawe regency. The number of respondents in this study were 68 employees from the SKPK in Lhokseumawe regency, the research data was in the form of primary data with data analysis using multiple linear regression. The results showed that human resources, government commitment, information technology, and communication had an effect on the application of accrual-based accounting standards in the Lhokseumawe regency.

FAKTOR-FAKTOR YANGrMEMPENGARUHI IMPLEMENTASI SISTEM INFORMASIkAKUNTANSI BERBASISrTEKNOLOGI INFORMASI

2019 ◽  
Vol 5 (2) ◽  
pp. 29-41
Author(s):  
Rica Agustina ◽  
Endang Masitoh ◽  
Riana R Dewi
Keyword(s):  
Information Technology ◽  
Information Systems ◽  
Data Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Technology Infrastructure ◽  
Accounting Information Systems ◽  
Information Technology Infrastructure

Accounting information system is the main provider of information in a company for decision making. The development of information technology has affected all aspects of life. In the field of economics, especially accounting, accounting information systems are much influenced by the development of information technology. This study aims to determine the effect of human resources, information technology infrastructure, support management, and software on the implementation of information technology-based accounting information systems. The technique of taking this research data uses a random sampling technique with a sample of 65 respondents. The data used in this study are questionnaires using the Likert scale 1 to 5. The data analysis technique used in this study was multiple linear regression using the SPSS 21 program for Windows. The analysis tool in this study uses validity and reliability, classic assumption tests (normality test, multicollinearity test, heteroscedasticity test and autocorrelation test) while data analysis uses multiple linear regression test, t test, F test and coefficient of determination. Based on the results of the t-test analysis conducted, it shows that there is a positive influence between human resources, information technology infrastructure, management support, and software on the implementation of information technology-based accounting information systems.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PAJAK, SANKSI PERPAJAKAN, PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (WPOP)

2019 ◽  
Vol 4 (2) ◽  
pp. 595
Author(s):  
Fenty Asterina ◽  
Chessy Septiani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Problem Formulation ◽  
Primary Data ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Positive Effect ◽  
Tax Regulation

This research was made to answer the problem formulation in this study that was to find out whether there were effects of tax regulation understanding, tax sanctions and tax audits on individual taxpayer compliance. With the aim of research was to determine the effect of tax regulations on individual taxpayer compliancein KPP Pratama Palembang SeberangUlu, to determine the effect of tax sanctions on individual taxpayer compliance in KPP Pratama Palembang Seberang Ulu. The variables in this study were tax regulations understanding (X1), taxation sanctions (X2), taxpayer compliance (Y). this type of research was associative and descriptive. The population in this study was 45 UKM Seberang Ulu I. Data that used in this research primary data of questionnaire. The data analysis technique used is multiple linear regression with the help of SPSS version 22.The results of the study showed that taxregulations understanding did not have an effect and was not significant on taxpayer compkiance, while taxation sanctions and tax audits had a positive effect on taxpayer compliance.

scholarly journals Label Produk, Iklan Emosional, dan Diskon serta Pengaruhnya terhadap Keputusan Pembelian

2020 ◽  
Vol 8 (4) ◽  
pp. 1222
Author(s):  
Muhammad Akbar Marzuq ◽  
Anik Lestari Andjarwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Marketing Strategies ◽  
Purchasing Decisions ◽  
Analysis Techniques ◽  
Muslim Majority ◽  
Positive Effect ◽  
Final Consumer

A brand will carry out several marketing strategies to attract consumers. especially for countries with a Muslim majority community, the product must have halal legality. There are several factors considered by consumers to choose the product purchased, among others, the existence of halal labels on packaging, emotional advertising, and diskons. The purpose of this paper is to study the effect of product labels, emotional advertising, and discount on purchasing decisions. This research is focused on consumers who have bought Chatime as a bubble drink, Muslim, aged 15-60 years old, and a final consumer. uses a nonprobability sampling technique. Questionnaires were distributed to 200 participants with Google form. Data analysis techniques using Multiple Linear Regression. The results showed that product labels, iklan emosional, and diskons had a positive effect on consumer purchasing decisions.

scholarly journals Pengaruh Sanksi Administrasi Dan Surat Paksa Terhadap Optimalisasi Pencairan Tunggakan Pajak Pada KPP Pratama Makassar Utara

2019 ◽  
Vol 4 (2) ◽  
pp. 260-277
Author(s):  
Nuramal
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Secondary Data ◽  
Analysis Method ◽  
Regression Techniques ◽  
Administrative Sanctions ◽  
Tax Payers ◽  
Positive Effect

This study aims to determine the effect of Administrative Sanctions and Forced Letters on Optimizing Disbursement of Tax Arrears at the Pratama Tax Office North Makassar. Data collection uses secondary data obtained from the Pratama Makassar North Tax Service Office. The population is 36 tax payers and the sample is 36. The data analysis method uses multiple linear regression techniques. The results of this study indicate that administrative sanctions show a positive and significant. This means that administrative sanctions have a positive effect on optimizing the disbursement of tax arrears. The forced letter shows positive and significant. This means that forced letters have a positive and significant effect on optimizing the disbursement of tax arrears.

scholarly journals Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

scholarly journals Pengaruh Technology Acceptance Factors, Website Service Quality, dan Specific Holdup Cost, Terhadap Loyalitas Pelanggan Pada Platform Shopee.Co.Id (Studi Pada Mahasiswa Politeknik Kotabaru)

2020 ◽  
Vol 4 (2) ◽  
pp. 91-96
Author(s):  
Dayat Ikhsan Hajati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Technology Acceptance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Positive Effect ◽  
Acceptance Factors

The aims of this study were to analyze the significant and positive effect of technology acceptance factor, website service quality, specific holdup cost on customers’ loyalty partially and simultaneously. The population were Polytechnic of Kotabaru students with 95 people as the samples by purposive sampling technique. The method of data analysis used multiple linear regression. The results showed that 1) there was no significant effect technology acceptance factors on customers’ loyalty partially but has a positive effect, 2) there was negative and no significant effect website service quality on customers’ loyalty partially, 3) there was positive and significant effect specific holdup cost on customers’ loyalty partially, 4) there were positive and significant effect on technology acceptance factors, website service quality, specific holdup cost simultaneously.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP ETIKA PENGGELAPAN PAJAK (Studi Empiris pada Wajib Pajak Terdaftar di KPP Pratama Jayapura)

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Bryando Helweldery ◽  
Theo Allolayuk ◽  
Cornelia D. Matani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Simultaneous Effect ◽  
Analysis Methods ◽  
Directorate General ◽  
Positive Effect ◽  
Data Analysis Methods

This research aims to determine the influence of taxation, tax-service, and taxation sanctions on tax evasion. The population in this research is a registered taxpayer at KPP Pratama Jayapura. Sampling is done according to the proportions, so that the number of respondents are fulfilled by a certain characteristic of 100 respondents. The data analysis methods used in this study are validity, reliability, classical assumption test, hypothesized test and multiple linear regression. The results showed that partially understanding taxation positively affect tax evasion, while the tax authorities have no positive effect and the taxation sanctions have no positive effect on tax evasion In addition, the research has no simultaneous effect on tax evasion at KPP Pratama Jayapura. The implications of this study show that tax evasion is seen as unethical action to do. The Directorate General of Taxation needs to socialize the importance of taxation understanding to lower tax evasion rates.

scholarly journals Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

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