scholarly journals Dampak Perilaku Machivellian dan Equity Sensitivity Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Pada Mahasiswa Prodi Akuntansi Manajemen Politeknik Negeri Malang)

2020 ◽  
Vol 5 (2) ◽  
pp. 161-175
Author(s):  
Ivana Larasati Putri Navalina ◽  
Kurnia Ekasari ◽  
Kartika Dewi Sri Susilowati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Equity Sensitivity ◽  
Accounting Students ◽  
Ethical Perception ◽  
Regression Methods ◽  
Positive Effect

The purpose of this study to determine the effect of machiavellian and equity sensitivity on ethical perception of accounting students in State Polytechnic of Malang.. The population used in this study were students of accounting management in State Polytechnic of Malang. The sample selection was determined using the purposive sampling method. Based on this method, 209 students were sampled from 1654 population numbers. To test the hypothesis, the researcher used multiple linear regression analysis by using SPSS 16.0. The results of analysis with multiple linear regression methods show that Machiavellian has a positive effect on ethical perception of accounting students. Equity Sensitivity has a positive effect on ethical perception of accounting students. Jointly tested, machiavellian and equity sensitivity have affect on ethical perception of accounting students.

PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

2019 ◽  
Vol 6 (2) ◽  
pp. 115-130
Author(s):  
Eka Ambara Harci Putranta ◽  
Lilik Ambarwati
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Annual Reports ◽  
Regression Methods ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

scholarly journals Pengaruh Gaya Hidup dan Kelompok Acuan terhadap Keputusan Pembelian Smartphone Merek Samsung Galaxy

2018 ◽  
Vol 6 (2) ◽  
pp. 139
Author(s):  
Bintang Jalasena Anoraga ◽  
Sri Setyo Iriani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Reference Group ◽  
Linear Regression Analysis ◽  
Virtual Community ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Snowball Sampling ◽  
Purchasing Decisions ◽  
Positive Effect

Recently common phenomenon in all walks of life use smartphones, ranging from a young children to an adults. Samsung Galaxy Smartphone shows a magnificent display, there are a lot of choices they give to us, provide fairly complete applications, and it can reflects an up to date metropolitan lifestyle by using it. This research is a conclusive research. Sample who taken as many as 110 people with snowball sampling technique. Measuring instrument which used is enquette, as well as the the data analyzed with multiple linear regression. The research instrument that used was a questionnaire, and multiple linear regression analysis. This study shows the results, that there is a positive effect between lifestyle and reference group on purchasing decisions towards purchasing decisions Smartphone Samsung Galaxy simultaneously and the dominant effect is the lifestyle variables followed by variable virtual community.

scholarly journals Pengaruh Kualitas Layanan dan Kualitas Produk Terhadap Kepuasan Nasabah Bank

2020 ◽  
Vol 1 (02) ◽  
pp. 133-140
Author(s):  
Meli Andriyani ◽  
Riski Ardianto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Positive Effect

The bank as a service company places great importance on satisfaction through services and products. The purpose of this study was to determine the effect of service quality and product quality on customer satisfaction. The research was conducted by distributing questionnaires to 100 respondents, namely bank customers who live and have bank accounts in the Cibubur area. The research data were analyzed using multiple linear regression analysis. The study found that service quality did not affect customer satisfaction, while product quality had a positive effect on customer satisfaction.

scholarly journals PENGARUH PERUBAHAN TARIF, METODE PENGHITUNGAN DAN MODERNISASI SISTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KEADILAN PAJAK SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 5 (2) ◽  
pp. 160-175
Author(s):  
Ade Nuryunita Thahir ◽  
Iman Karyadi ◽  
Yanis Ulul Azmi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Tax Rates ◽  
Tax System ◽  
Food And Beverage ◽  
Positive Effect ◽  
Interaction Test

This research was conducted to determine and test the effect of changes in tax rates (X1), tax calculation methods (X2) and modernization of the tax system (X3) on MSME taxpayer compliance with tax justice as a moderating variable (M). As for the population in this study, the UMKM taxpayers in the food and beverage sector are registered at the Surabaya City Trade Office. Data collection uses purposive sampling method, provided that the taxpayer has a NPWP and has a gross turnover (turnover) in one tax year not to exceed Rp4.8 billion. The samples used in this study were 80 respondents. Data analysis in this study used multiple linear regression and interaction regression with the help of SPPS version 17. The results of the study using multiple linear regression analysis showed that partially changes in tax rates did not have a positive effect and insignificant on taxpayer compliance, while the tax calculation method and tax system modernization partially have a positive and significant effect on taxpayer compliance. Multiple regression analysis with the interaction test for variable changes in tax rates to taxpayer compliance with tax justice as a moderating variable, the method of calculating taxes against taxpayer compliance with tax justice as a moderating variable and modernization of the tax system towards taxpayer compliance with tax fairness as a moderating variable partial positive and significant effect which means that tax justice is able to moderate all the variables used in this study.

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 Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa di Kecamatan Gianyar

2020 ◽  
Vol 30 (1) ◽  
pp. 226
Author(s):  
Ida Bagus Pramayoga ◽  
I Wayan Ramantha
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Sample Collection ◽  
Collection Method ◽  
The Village ◽  
Positive Effect

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018

account ◽  
2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Novi Arina Nainggolan ◽  
Frianto Pandia ◽  
Ansori Ansori
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Credit Risk ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Net Interest Margin ◽  
Positive Effect ◽  
Interest Margin

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018Novi Arina [email protected] [email protected] [email protected] Studi Keuangan dan Perbankan Terapan Politeknik Negeri Jakarta   ABSTRACT This study examines the effect of profitability, bank size and inflation on credit risk PerseroBank period 2014-2018. Indicators used are Net Interest Margin (NIM), Bank Size, Inflation and NonPerforming Loan (NPL). The analysis method used in multiple linear regression analysis processedby using SPSS 25. The result of this study partially indicate that the profitability has positivesignificant effect on credit risk and inflation has negative significant effect on credit risk, while banksize has positive effect but no significant on credit risk. Simultaneously profitability, bank size andinflation have significant effect on credit risk of 56,2% and the remaining 43,8% is required by othervariables not used in this study.   Keywords: Profitability, Bank Size, Inflation, Credit Risk  ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan daninflasi terhadap risiko kredit bank persero di Indonesia periode 2014-2018. Indikator yang digunakanadalah Net Interest Margin (NIM), Bank Size Inflasi dan Non Performing Loan (NPL). Metodeanalisis yang digunakan adalah analisis regresi linear berganda yang diolah dengan menggunakanprogram SPSS 25. Hasil penelitian ini secara parsial menunjukkan bahwa profitabilitas berpengaruhpositif signifikan terhadap risiko kredit serta ukuran perusahaan tidak berpengaruh signifikan terhadaprisiko kredit. Sedangkan inflasi berpengaruh negatif signifikan terhadap risiko kredit. Secara simultanprofitabilitas, ukuran perusahaan dan inflasi berpengaruh signifikan terhadap risiko kredit sebesar56,2%  dan sisanya sebesar 43,8% dipengaruhi oleh variabel lain yang tidak digunakan dalampenelitian ini. Kata kunci: profitabilitas, ukuran perusahaan, inflasi dan risiko kredit

scholarly journals THE EFFECT OF SERVICE QUALITY OF ELECTRONIC TAXING SYSTEM AND TAX EMPLOYEE COMPETENCE ON TAXPAYER SATISFACTION

2019 ◽  
Vol 7 (2) ◽  
pp. 87-100
Author(s):  
Tri Wulanjayanti ◽  
Darman Usman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Positive Effect

This study aims to test the effect of service quality of electronic taxing system and tax employee competence on taxpayer satisfaction. The variables on this study was measured by using questionnaire. The sample of this study is personal Taxpayer who is running business activities and is registered at the Primary Tax Office of Bengkulu. The data used in this study is primary data. The hypothesis of the study is tested by using Multiple Linear Regression Analysis with the assistance of SPSS. The result of this study revealed that the service quality of electronic taxing system and tax employee competence had positive effect on the taxpayer satisfaction.Key Words: Service Quality of Electronic Taxing System, Tax Employee Competence, and Taxpayer Satisfaction.

scholarly journals BIOLOGICAL ASSET: WHAT IS THE IMPACT ON AGRICULTURAL COMPANIES?

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
Maulida Dwi Kartikasari ◽  
Dien Noviany Rahmatika ◽  
Sumarno Sumarno
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
The Impact

This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.

scholarly journals The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Positive Effects ◽  
Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

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