scholarly journals Pengaruh Jumlah Anggota, Size, Likuiditas, dan Rentabilitas Koperasi terhadap Permintaan Jasa Audit Eksternal

2019 ◽  
Vol 8 (2) ◽  
pp. 125
Author(s):  
Fikri Rizki Utama

The purpose of this research is to empirically examine the influence of the number of members of the cooperative, size, liquidity, and rentability of cooperatives to demand external audit services. This study uses a sample of Cooperative Employees (Kopkar) in the city of Bandar Lampung during 2009-2011 using purposive sampling method. The analysis in this study uses logistic regression equation. The result of this study found that the size variable has a significant influence on the demand for external audit services. While the variable of a number of cooperative members, liquidity, and rentability do not significantly influence the demand for external audit services.Keywords: Request for External Audit Services, Cooperative of Employees,�Number of cooperative members, Size, Liquidity, and Rentability.

Author(s):  
Raja Adri Satriawan Surya ◽  
Kirmizi Kirmizi ◽  
Tita Ratna Juwita R. Ratna Juwita R.

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.


2019 ◽  
Author(s):  
Rahima Yahdi ◽  
Aminar Sutra Dewi

Automotive companies suffered a loss due to a decrease in sales caused by high taxes and the proliferation of manufacturing components.The purpose of this study is to determine the effect of capital structure on value of company, Company size on value of company and profitability on value of company of IDX period 2012-2016, with 6 companies using purposive sampling method. Method of analysis used was multiple linear regression analysis.The result of the research shows that the capital structure do not have positive and significant influence to company value, and company size do not have positive and significant influence to company value while profitability has an effect on company value. This shows that high profitability influences company value in the eyes of investors.


2016 ◽  
Vol 2 (2) ◽  
pp. 187-198
Author(s):  
Elok Cahyaningtyas ◽  
Chalil Chalil ◽  
Ponirin Ponirin

The aim of this research is to determine simultaneous and partial influence of trust brand on the loyalty of student of the Faculty of Economics, Tadulako University, Palu to buy Pantene Shampoo. Sampling method in this research is purposive sampling; with a total sample of 96 respondents. The results of hypothesis testing using F-test show that the three independent variables that are brand trust (X) consisting of brand characteristics (X1), the characteristics of the company (X2) and the characteristics of customers with the brand (X3) simultaneously have positive and significant influence on the dependent variable customer loyalty (Y) with sig-F of 0.000 <0.05. Furthermore, the brand characteristic variable (X1) with sig 0,001, characteristic of the company (X2) with sig of 0.001, and characteristics of customers to the brand value of sig 0.004 <0.05, which shows partial influence on customer loyalty variable (Y). R2 values of 0.645 and brand belief variable (X) simultaneously influence customer loyalty (Y) of 64.5%, while the remaining 35.5% is influenced by other factors that are not examined. Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan dan parsial dari kepercayaan merek terhadap loyalitas mahasiswi Fakultas Ekonomi Universitas Tadulako Palu. Teknik penarikan sampel dalam penelitian ini adalah purposive sampling, dengan jumlah sampel sebanyak 96 responden. Hasil pengujian hipotesis menggunakan uji F bahwa ketiga variabel independen kepercayaan merek (X) yang terdiri dari karakteristik merek (X1), karakteristik perusahaan (X2) dan karakteristik pelanggan dengan merek (X3) terbukti secara simultan berpengaruh positif dan signifikan terhadap variabel dependen loyalitas pelanggan (Y) dengan nilai sig-F sebesar 0,000 < 0,05. Selanjutnya variabel karakteristik merek (X1) dengan nilai sig sebesar 0,001, karakteritik perusahaan (X2) dengan nilai sig sebesar 0,001 dan karakteristik pelanggan dengan merek nilai sig sebesar 0,004 < 0.05 yang berarti secara parsial berpengaruh terhadap variable loyalitas pelanggan (Y). Nilai R2 sebesar 0,645 dengan demikian variabel kepercayaan merek (X) yang diteliti secara serempak memberikan pengaruh terhadap variabel loyalitas pelanggan (Y) sebesar 64,5% sementara sisanya 35,5% dipengaruhi oleh faktor lain yang tidak diteliti.


2019 ◽  
Vol 101 (2) ◽  
pp. 107-118 ◽  
Author(s):  
MMR Eddama ◽  
KC Fragkos ◽  
S Renshaw ◽  
M Aldridge ◽  
G Bough ◽  
...  

Introduction While patients with acute uncomplicated appendicitis may be treated conservatively, those who suffer from complicated appendicitis require surgery. We describe a logistic regression equation to calculate the likelihood of acute uncomplicated appendicitis and complicated appendicitis in patients presenting to the emergency department with suspected acute appendicitis. Materials and methods A cohort of 895 patients who underwent appendicectomy were analysed retrospectively. Depending on the final histology, patients were divided into three groups; normal appendix, acute uncomplicated appendicitis and complicated appendicitis. Normal appendix was considered the reference category, while acute uncomplicated appendicitis and complicated appendicitis were the nominal categories. Multivariate and univariate regression models were undertaken to detect independent variables with significant odds ratio that can predict acute uncomplicated appendicitis and complicated appendicitis. Subsequently, a logistic regression equation was generated to produce the likelihood acute uncomplicated appendicitis and complicated appendicitis. Results Pathological diagnosis of normal appendix, acute uncomplicated appendicitis and complicated appendicitis was identified in 188 (21%), 525 (59%) and 182 patients (20%), respectively. The odds ratio from a univariate analysis to predict complicated appendicitis for age, female gender, log2 white cell count, log2 C-reactive protein and log2 bilirubin were 1.02 (95% confidence interval, CI, 1.01, 1.04), 2.37 (95% CI 1.51, 3.70), 9.74 (95% CI 5.41, 17.5), 1.57 (95% CI 1.40, 1.74), 2.08 (95% CI 1.56, 2.76), respectively. For the same variable, similar odds ratios were demonstrated in a multivariate analysis to predict complicated appendicitis and univariate and multivariate analysis to predict acute uncomplicated appendicitis. Conclusions The likelihood of acute uncomplicated appendicitis and complicated appendicitis can be calculated by using the reported predictive equations integrated into a web application at www.appendistat.com. This will enable clinicians to determine the probability of appendicitis and the need for urgent surgery in case of complicated appendicitis.


MAKSIMUM ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 128
Author(s):  
Ika Listyawati

This study considers the effect of financial ratios on fraud in financial reporting.While the financial ratios issued are financial leverage, liquidity, profitability, andcapital turnover. Research has been conducted using quantitative methods withsecondary data. Secondary data comes from a list of cases in the FinancialReporting. This research uses purposive sampling method. The total sampleobtained was 32 companies. This company classification consists of 32 companiesthat do financial reporting and 32 companies that do not commit financial reportingby collecting which companies produce the same industry and year of observation.This study uses logistic regression statistical tools while the dependent variable isa dummy (non-metric) variable, while the independent variable is a mixture ofmetric and non-metric variables. The results show that financial leverage, liquidityand capital turnover affect financial reporting fraud, while profitability has noeffect.Keywoard : fraud in financial reporting, financial leverage, liquidity,profitability, and capital turnover.


2011 ◽  
Vol 1 (2) ◽  
pp. 83
Author(s):  
Jantu Sukmaningtyas ◽  
Salamatun Asakdiyah

The purpose of this thesis is to analyze factors that influence capital structure at telecommunications industry in Indonesia. In this research, dependent variable is capital structure and the independent variables are the operating leverage, taxes, and firm size.The samples are 5 companies, its take by purposive sampling method: taking the sample with specific criteria, that is the companies which listed on the Indonesia Stock Exchange during the period from 2005 to 2009. The operating leverage has a positive and significant influence to capital structure, tax has a negative and significant impact to capital structure, but the variable firm size has no effect to capital structure.


2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri

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.


2020 ◽  
Vol 4 (2) ◽  
pp. 140-148
Author(s):  
Masniya Khairunnisa ◽  
Lilies Setiartiti

This study aims to measure the value of willingness to pay and analyze the factors that affect consumer willingness to pay toward Pertamax fuel. This study's dependent variable is income, number of owned vehicles, the frequency of vehicle use, and product literacy. In this study sample of 100 Pertamax fuel users in Yogyakarta were selected using the Purposive Sampling method. This study using multiple linear regression or Ordinary Least Square (OLS). The results show that the value of consumer willingness to pay toward Pertamax fuel is Rp. 10,545. The factors that influence willingness to pay are income, frequency of vehicle use, and product literacy. These three variables are positive and have a significant influence on consumer willingness to pay toward Pertamaxfuel. While the variable number of the owned vehicle


2018 ◽  
Vol 19 (1) ◽  
pp. 44
Author(s):  
Ratno Purnomo

The aims research to investigate the influence of participation and perceived system knowledge on perceived performance appraisal fairness: Performance Rating as Moderating Variable. This research was conducted at PT. Taspen (Persero) Branch Purwokerto and PDAM Tirta Satria Banyumas. While sample was determined by purposive sampling method. This research used 75 respondents as the sample. Analytical methods used were regression analysis and moderated regression analysis. Based on the result of this research, it can be concluded that two-way communication, involvement in the setting objectives and perceived system knowledge has a positive and significant influence on perceived performance appraisal fairness. Performance rating strengthens the influence of two-way communication, involvement in the setting objectives and perceived system knowledge on perceived performance appraisal fairness.


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