scholarly journals Pengaruh Jumlah Penduduk Miskin terhadap Pengalokasian Belanja Pendidikan dengan Alokasi Dana Desa (ADD) dan Dana Desa (DD) Sebagai Variabel Moderating Tahun 2017 (Studi Empiris di Desa-Desa Kabupaten Wonogiri)

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Rucika Dewi Febriyanti ◽  
Andy Dwi Bayu Bawono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Education Expenditure ◽  
Moderating Variables ◽  
Fund Allocation ◽  
Village Communities ◽  
The Village

This study aims to analyze the influence of the Number of People Living in Poverty on the allocation of Education Expenditure, by using Village Fund Allocation (ADD) and Village Fund (DD) as the moderating variables. Based on the Law number 20/2003 on Education National System, the budget allocation for Education sector has an important role to improve the welfare of village communities in the village goverment system. The population used in this study is the entire villages (around 298 Villages) in the Wonogiri District. the purposive sampling in accordance with certain criterias was also used as a sampling method resulting to 196 villages were obtained for analysis. Multiple linear regression analysis and analysis of moderating variables were used for the examination of data. The results of this study indicate that the number of People Living in Poverty has a negatively influence to the allocation of Education Expenditure. Further, the variables of Village Fund Allocation (ADD) an Village Funds (DD) were not able to moderate the influence of People Living in Poverty on Education Expenditures.Keywords: number of people living in poverty, add, dd, and allocation of education expenditure

scholarly journals PENGARUH PARTISIPASI MASYARAKAT, KAPASITAS APARATUR GAMPONG DAN PENGAWASAN BADAN PERMUSYAWARATAN GAMPONG TERHADAP KINERJA PENGELOLAAN ALOKASI DANA GAMPONG (STUDI PADA KECAMATAN GEUMPANG, MANE, DAN TANGSE KABUPATEN PIDIE)

2020 ◽  
Vol 5 (3) ◽  
pp. 372-385
Author(s):  
Rizky Ananda Sari ◽  
Endang Surasetyo Ningsih
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Community Participation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Fund Allocation ◽  
Community Influences ◽  
The Village

This study aims to examine the effect of community participation, the capacity of the village apparatus, and the supervision of the village consultative department on the performance of village fund allocation management in Geumpang, Mane and Tangse sub-districts of Pidie District. The primary data used is obtained from closed questionnaire using Likert scale. There are 185 samples of data that become the object of research. Hypotheses were tested using multiple linear regression analysis. The results showed that simultaneously the variables of community participation, the capacity of the village apparatus, and the supervision of the village consultative department had an effect on the performance of the village fund allocation management. Partially, the result of the research indicates that (1) the participation of the community influences the performance of the management of the village fund allocation, (2) the capacity of the village apparatus affects the management performance of the village fund allocation and (3) the supervision of the village consultative department affects the performance of the village fund allocation management.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals PENGARUH PROMOSI TERHADAP PENGETAHUAN PRODUK DAN LOYALITAS KONSUMEN PADA UNIT USAHA SYARI’AH PT. BANK NTB

2016 ◽  
Vol 5 (4) ◽  
Author(s):  
Muhdim Muhdim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Work Environment ◽  
Significant Influence ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Individual Characteristics ◽  
The Village ◽  
Dominant Influence

The purpose of this study was to (1) To determine the significance of partial effect of Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the village in the district of East Lombok Keruak. (2) To determine the significance of the simultaneous effect of Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the village in the district of East Lombok Keruak. (3) To find out which of the factors Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects that have a dominant influence on work motivation Head of the Village in the district of East Lombok Keruak. Methods used are causal research. The data collection was conducted using questionnaires given to 90 respondents. Analysis of data using multiple linear regression analysis. The results showed that (1) There is a significant influence on the Simultaneous Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the Village in the District Keruak East Lombok. (2) There is a significant influence on the Partial Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the Village in the District Keruak East Lombok. (3) Compensation has a dominant influence on work motivation on the District Head of Village Affairs Keruak East Lombok. Keywords: Individual Characteristics, Leadership, Work Environment, Compensation, Career Prospects, Work Motivation

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

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 RUANG FISKAL, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, PERSENTASE PENDUDUK MISKIN, DAN RATA-RATA LAMA SEKOLAH TERHADAP BELANJA PENDIDIKAN

2020 ◽  
Vol 2 (1) ◽  
pp. 9-20
Author(s):  
Nur Rohmah Hidayati ◽  
Andy Dwi Bayu Bawono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Social Science ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Poverty Rate ◽  
Education Expenditures ◽  
Fiscal Space ◽  
Test Result

This research aims to examine the influence of Fiscal Space, Locally Generated Revenue(PAD), General Allocation Funds(DAU), Poverty Rate (PPM), and Mean Years School(RLS) on Education Expenditures. The population used in this study is all regency/city in Indonesia. The sampling method in this research using purposive sampling method, collected data processed 505 regency/city samples. The analysis used in this research is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) version 21.00 software program. The simulant test result shows that Fiscal Space, Locally Generated Revenue (PAD), General Allocation Fund (DAU), Poverty Rate (PPM), and Mean Years School(RLS) significantly influence Education Expenditures. While the partial test shows that Fiscal Space, Local Original Revenue (PAD), General Allocation Fund (DAU) effect on Education Expenditures, Proverty Rate (PPM) has no effect on Education Expenditures, and Mean Years School (RLS) negatively influences Education Expenditures

scholarly journals PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Analysis Method ◽  
Return On Assets

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

scholarly journals What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 7 (1) ◽  
pp. 22
Author(s):  
Ananda Puteri Wahyuni ◽  
Ratna Mulyany ◽  
Zata Hulwani Zuhri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Central Bank ◽  
Multiple Linear Regression ◽  
Commercial Banks ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Independent Variables

This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate that all the independent variables simultaneously affect the dependent variable. Partially, BI Rate does not affect Murabahah margin income, while in contrast, Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings affect the Murabahah margin income.

scholarly journals PENGARUH ROA, CAR, NPL, LDR, BOPO TERHADAP NILAI PERUSAHAAN BANK UMUM

2017 ◽  
Vol 5 (1) ◽  
pp. 14
Author(s):  
Sundus Nur Halimah ◽  
Euis Komariah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Determine Effect

This study aims to determine Effect of ROA, CAR, NPL, LDR, and BOPO partially and simultaneously on Firm Value. Samples were Commercial Bank Go Public is listed on the Indonesia Stock Exchange from 2011 to 2015 by using purposive sampling method. There are 25 Commercial Banks that qualify as research samples. The method of analysis in this research is multiple linear regression analysis. The results of this study show that ROA, CAR, and LDR significant effect on Firm Value, NPL and BOPO no significant effect on Firm Value. Simultaneously these variables significant effect on Firm Value.

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