Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119
Author(s):  
Riza Syahputera ◽  
Martha Rianty
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

AbstractThis study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.Keywords : chairman, manager, SAK ETAP, cooperative

scholarly journals Peranan Ketua Pengurus dan Manajer Dalam Penyusunan dan Penerapan Laporan Keuangan Berbasis SAK ETAP Pada Koperasi di Kota Palembang

2019 ◽  
Vol 14 (2) ◽  
pp. 119-129
Author(s):  
Riza Syahputera ◽  
Martha Rianty N
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Regression Test ◽  
Using Data ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of the role of the Chairperson and Cooperative Manager in the preparation and application of Financial Statements based on SAK ETAP in cooperatives in the city of Palembang. This research is a quantitative study using data obtained from questionnaires and measured using a Likert scale. The sampling technique used is purposive sampling. The sample used in this study was the Chairperson of the cooperative and the manager of the cooperative in the city of Palembang. The cooperatives studied were 203 cooperatives. The data analysis technique used is multiple linear regression test. The results showed that the role of cooperative leaders and managers had a significant positive effect on the preparation and application of SAK ETAP-based financial statements.

scholarly journals Managerial Ability and Managerial Knowledge for Technology Investment in 4.0 Era

2021 ◽  
Vol 1 ◽  
Author(s):  
Ayouvi Poerna Wardhanie ◽  
Didiet Anindita Arnandy
Keyword(s):  
Industrial Revolution ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Managerial Ability ◽  
Managerial Skills ◽  
Technology Investment ◽  
Analysis Technique ◽  
Managerial Knowledge ◽  
The City ◽  
Positive Effect

This study aims to analyze how the influence of managerial skills and managerial knowledge on technology investment in the era of the industrial revolution 4.0 on SMEs in the city of Surabaya. The sampling technique used was a survey by distributing questionnaires to respondents. The population selected in this study is the SMEs in the city of Surabaya. The number of samples in this study was 36 people. The data analysis technique used in this study is multiple regression analysis using the Statistical Package for the Social Sciences (SPSS) program. The results of this study are that managerial ability is not a partially significant positive effect on technology investment, but managerial knowledge has a significant positive effect on technology investment. However, simultaneously managerial skills and managerial knowledge have a significant positive effect on technology investment.

scholarly journals PENGARUH INDEPENDENSI, KOMPETENSI, DAN PROFESIONALISME AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN

2017 ◽  
Vol 20 (1) ◽  
pp. 16
Author(s):  
Wiwi Idawati ◽  
Roswita Eveline
Keyword(s):  
Data Analysis ◽  
Random Sampling ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Financial Statements ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Positive Effect

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris pengaruh independensi, kompetensi, dan profesionalisme auditor terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan. Penelitian ini menggunakan studi kausalkomparatif dengan data primer yang diperoleh dengan menggunakan kuesioner. Sampel penelitian adalah auditor di Kantor Akuntan Publik (KAP) yang berlokasi di Jakarta Pusat dan Jakarta Selatan dengan teknik sampling simple random sampling. Analisis data dilakukan menggunakan regresi linier berganda, Berdasarkan penelitian ini, variabel independensi, kompetensi, dan profesionalisme auditor yang berpengaruh positif signifikan terhadap pertimbangan tingkat materialitas dalam audit laporan keuangan secara bersamaan. Kemudian, masing-masing variabel memiliki pengaruh positif signifikan pada pertimbangan tingkat materialitas dalam audit laporan keuangan juga.The aim of this research was to get empirical evidence about the effect of independence, competence, and professionalism of auditors on consideration of materiality level in the auditing of financial statements. This research uses causalcomparative study with primary data obtained using a questionnaire. The research sample was auditor on Public Accounting Firm (KAP) located in Central Jakarta and South Jakarta with a simple random sampling technique. Data analysis was used multiple linear regression, Based on this research, variable independence, competence, and professionalism of auditors were significant positive effect on considerations of materiality level in the auditing of financial statements simultaneously. Then partially, each variable has significant positive effect on considerations of materiality level in the auditing of financial statements too.

What is Important With English Language Skills Students? Survey in University at Bekasi City, Indonesia

2019 ◽  
Vol 11 (3) ◽  
pp. 7
Author(s):  
Djoko Setyo Widodo ◽  
Veithzal Rivai Zainal ◽  
Iwan Kurniawan Subagja ◽  
Eliana Sari
Keyword(s):  
Data Analysis ◽  
Student Perceptions ◽  
Research Method ◽  
English Language ◽  
Language Skills ◽  
Student Perception ◽  
Analysis Technique ◽  
The City ◽  
Positive Effect

The purpose of this study was to determine how the influence success motivation, creativity, and student perceptions about the ability of faculty to the effectiveness of the practice of the English language, either individually or jointly. This research method uses a survey of for three university students as the city of Bekasi, West Java in 2018 with 920 students total number of observations. The data analysis technique used is the regression technique. The results showed that was a positive effect on the motivation of success, creativity, student perception of the role of lecturers in the ability of the English language.

scholarly journals Pengaruh Brand Ambassador Dan Brand Image Terhadap Keputusan Pembelian Dengan Trustworthiness Sebagai Variabel Intervening

2021 ◽  
Vol 9 (3) ◽  
pp. 41-50
Author(s):  
Galih Kristian
Keyword(s):  
Data Analysis ◽  
Brand Image ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Purchasing Decisions ◽  
Collection Method ◽  
Analysis Technique ◽  
Brand Ambassadors ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of brand ambassador and brand image on purchasing decisions with trustworthiness as an intervening variable in the Yogyakarta Starcross distribution. the type of research used in this research is descriptive quantitative. The population used is the customer of the Starcross Yogyakarta distribution as many as 100 people. The sample used in this study is 100 customers using the sampling technique used is non-probability sampling using a data collection method using a questionnaire. The data analysis technique in this study used multiple linear regression. Based on the results of this study, brand ambassadors have a significant positive effect on purchasing decisions, brand image has a significant positive effect on purchasing decisions, brand ambassadors have a significant positive effect on trustworthiness, brand image has a significant positive effect on trustworthiness, trustworthiness has a significant positive effect on purchasing decisions. In this case, trustworthiness as an intervening variable is able to mediate the relationship between brand ambassadors on purchasing decisions, and brand image on purchasing decisions.

Pengaruh Kepuasan Kerja Terhadap Kinerja Individual dengan Self Efficacy sebagai Variabel Intervening

2020 ◽  
Vol 8 (3) ◽  
pp. 349-360
Author(s):  
Alfania Choirunissa ◽  
Prayekti Prayekti ◽  
Epsilandri Septyarini
Keyword(s):  
Job Satisfaction ◽  
Data Analysis ◽  
Self Efficacy ◽  
Sampling Technique ◽  
Individual Performance ◽  
Significant Positive Effect ◽  
Simple Linear Regression ◽  
Analysis Technique ◽  
Positive Effect ◽  
Collection Methods

This study aims to determine the effect of job satisfaction on individual performance with self-efficacy as an intervening variable for employees of PT Nusantara Surya Sakti Yogyakarta. This type of research used in this research is descriptive quantitative. The population used is all employees of PT Nusantara Surya Sakti Yogyakarta as many as 55 employees. The sample in this study were all employees of PT Nusantara Surya Sakti Yogyakarta, as many as 55 employees. The sampling technique used was total sampling with data collection methods using a questionnaire. The data analysis technique in this study used simple linear regression. Based on the results of this study, job satisfaction has no significant positive effect on individual performance. Job satisfaction has significant positive effect on self efficacy and self efficacy has significant positive on individual performance. In this study, self efficacy as an intervening variable has a significant positive effect on job satisfaction on individual performance.  Keywords : Job Satisfaction, Individual Performance, and Self Efficacy

BIAYA PROMOSI, PANGSA PASAR DAN PROFITABILITAS PERBANKAN INDONESIA TAHUN 2010-2017

SIMAK ◽  
2019 ◽  
Vol 17 (01) ◽  
pp. 119-133
Author(s):  
Andi Ruslan ◽  
Cepi Pahlevi ◽  
Syamsu Alam ◽  
Mursalim Nohong
Keyword(s):  
Data Analysis ◽  
Empirical Evidence ◽  
Market Share ◽  
Financial Statements ◽  
Third Party ◽  
Significant Positive Effect ◽  
Bank Profitability ◽  
Software Analysis ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the effect of promotional costs on market share of third party funds and bank profitability (ROA). The sample using bank that publishes financial statements in full during 2010-2017 and is included in Books 3 and 4 categories related to business activities and office networks based on bank core capital. The data analysis technique in this study is path analysis with AMOS software (Analysis of Moment Structure). The results show that promotion costs have a positive and significant effect on DPK market share, promotion costs have a positive but not significant effect on bank profitability, market share deposits have a positive and significant effect on bank profitability. Promotion costs have a positive and significant positive effect on bank profitability through DPK market share.

scholarly journals Modernisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Pemahaman Internet sebagai Variabel Pemoderasi

2021 ◽  
Vol 31 (7) ◽  
pp. 1644
Author(s):  
Ni Kadek Indah Amiliasari ◽  
Putu Ery Setiawan
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Technique ◽  
Analysis Technique ◽  
Regression Test ◽  
Taxation System ◽  
Positive Effect

E-system is a modernization of taxation system that uses information technology that makes it easier for taxpayers to report and pay their taxes. E-system consists of e-registration, e-SPT, e-filing, and e-billing This study aims to determine the effect of e-registration, e-SPT, e-filing, and e-billing on the compliance of individual taxpayers with internet understanding as moderating variable. Determination of the number of samples using incidental sampling technique. Linear regression test and Moderated Regression Analysis (MRA) are the data analysis technique used. The results showed that e-registration, e-SPT, e-filing, and e-billing has a positive effect on the compliance of individual taxpayers meanwhile e-registration, e-SPT, e-filing, and e-billing was not moderated by internet understanding on the compliance of individual taxpayers. Keywords: E-registration; E-SPT; E-filing; E-billing; Taxpayer Compliance; Internet Understanding.

scholarly journals Urgensi Audit Delay: Antara Total Asset, Profitabiltas dan Fee Audit Pada Perusahaan Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 2 (2) ◽  
pp. 83-90
Author(s):  
Bahtiar Effendi
Keyword(s):  
Data Analysis ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Fees ◽  
Significant Positive Effect ◽  
Positive Effect

This study aims to determine the effect of total assets, profitability and audit fees on audit delay of manufacturing industry companies listed on the Indonesian stock exchange. This study uses a quantitative approach. The data collection technique used in this study is the documentation method, which is by collecting and recording financial statements. The data source used is secondary data in the form of financial statements of manufacturing industry companies listed on the Stock Exchange for the period 2016-2018 which can be obtained through the site www.idx.co.id. The sampling technique used was purposive sampling with 39 units of data analysis. The data analysis method used is multiple linear regression analysis using the SPSS 24.0 program. The results showed that (1) total assets had a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange. (2) Profitability has a negative or no significant effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange, (3) Audit fee has a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange.

scholarly journals ANALYSIS OF FACTORS CHARACTERISTICS OF CULTURE ORGANIZATION ON EMPLOYEE PERFORMANCE

2015 ◽  
Vol 6 (1) ◽  
pp. 1-10
Author(s):  
Frans Papilaya
Keyword(s):  
Data Analysis ◽  
Employee Performance ◽  
Likert Scale ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
Analysis Technique ◽  
Starting Point ◽  
Using Data ◽  
Positive Effect ◽  
Simple Regression

This study aims to determine the influence of the characteristics For culture organizational on employee performance PDAM Merauke.dengan using data analysis technique in which quantitative techniques are used to test the effect of independent variables and the dependent variable.The statistical method used is to use simple regression: The formula used is Y = a + b1x1 + b2X2 + b3X3 + b4X4 + b5X5 + e. The technique of data processing is done is composed of six variables. The sixth variable is adopted from instruments that are formulated using scoring techniques. Scoring techniques in this study is "Likert scale" of scale associated with a statement about a person's attitude towards something (Kinner in Umar, 2008). Through the Likert scale, measured variables are translated into indikatot variables, hereinafter used as a starting point in preparing the items that can be a statement or a question.There is a significant influence of variable X to variable Y of 0.617 or 61.7%. It was concluded that if the variable X is high then lead to higher performance, and vice versa if the variable X is getting low, the resulting performance of employees will also be low. Based on the analysis of data obtained about the characteristics of organizational culture on employee performance in PDAM Merauke, it can be concluded that: Variable X1, X2, X3, and X4 positive and significant impact on the variable Y, and variable X5 but not significant positive effect on the variable Y, this can be seen that the value X5 by 0.264> 0.05

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