PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN SERTA MOTIVASI TERHADAP KINERJA GURU DI SMAN 1 DAN SMAN 68  JAKARTA PUSAT

This study aims to understand accountability and improve financial management as well as partial and simultaneous motivation for teacher performance in SMAN 1 dan SMAN 68 Jakarta. The research approach is a quantitative and associative quantitative approach. Data obtained using a questionnaire. The population is 82 teachers of SMAN 1 and SMAN 68, Central Jakarta, using saturated sample techniques. Data analysis technique is statistical analysis of multiple linear regression. The results of the study, partially the accountability variable has a positive effect on teacher performance. Transparency variable does not significantly influence teacher performance. The motivation variable partially has a significant effect on performance. Simultaneously the accountability, transparency and motivation variables significantly influence teacher performance. The ability of accountability, transparency, and motivation to explain changes in teacher performance is 58.4%. Among the three variables that most dominant influence teacher performance is motivation, thus motivation is very helpful for teachers in improving their performance.

Download Full-text

BED PENGARUH MOTIVASI DAN DISIPLIN TERHADAP KINERJA GURU

Jurnal Ekonomi dan Bisnis (EK&BI) ◽

10.37600/ekbi.v3i1.121 ◽

2020 ◽

Vol 3 (1) ◽

pp. 257

Author(s):

Bahrudi Efendi Damanik

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Data Processing ◽

Teacher Performance ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Positive Effect

The purpose of this study was to determine the effect of motivation on teacher performance, the effect of discipline on teacher performance, the effect of motivation and discipline on teacher performance. The population in this study amounted to 44 people. The data analysis technique used in this research is descriptive analysis technique and multiple linear regression analysis. From the results of data processing, the following research results were obtained. The motivation variable partially has a positive effect on teacher performance with tcount> ttable (2.533> 1.684). Discipline variable partially has a positive effect on teacher performance with tcount> ttable (5.931> 1.684). Motivation and discipline variables simultaneously have a positive effect on teacher performance with the value of Fcount> Ftable, namely 5.669> 3,230 ,. The influence of motivation and discipline variables on teacher performance is 72.20% and the remaining 28.80% is influenced by other factors not examined.

Download Full-text

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

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v4i2.1986 ◽

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.

Download Full-text

PENGARUH GAYA KEPEMIMPINAN, KEBIJAKAN DESENTRALISASI, DAN DISIPLIN KERJA, TERHADAP KINERJA MANAJERIAL PADA SKPD DI KABUPATEN LOMBOK TIMUR TAHUN 2018

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v7i2.391 ◽

2018 ◽

Vol 7 (2) ◽

pp. 129

Author(s):

H. L. Ahmad Mudhani

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Leadership Style ◽

Managerial Performance ◽

Partial Regression Coefficient ◽

Normality Test ◽

Analysis Technique ◽

Decentralization Policy ◽

Saturated Sample ◽

Positive Effect

In this study aims to determine whether there is an influence between leadership style, work discipline and decentralization policy on managerial performance in regional work units (SKPD) in East Lombok. Using the Saturated Sample method, 30 SKPD were taken. The analysis technique used is multiple linear regression, performs the classic assumption test (prerequisite) which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test. After that also hypothesis testing using t-statistics to test the partial regression coefficient, and F-statistics to test the effect together with the level of 5% (0.05).Based on normality test, autocorrelation test, multicollinearity test and heteroscedasticity test, all independent variables are free from disturbances and no variables deviate from the classical assumptions (Prerequisites). This shows that the available data fulfills the requirements to use multiple linear regression equation models. From the results of the analysis show that leadership style has a positive effect on managerial performance, decentralization policy has no effect on managerial performance, and work discipline has a positive effect on managerial performance.Keywords : leadership style, work discipline, decentralization policy and managerial performance

Download Full-text

PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v2i2.31 ◽

2019 ◽

Vol 2 (2) ◽

pp. 57-65

Author(s):

Yulita Deisyi ◽

Meinarni Asnawi ◽

Aaron M. A. Simanjuntak

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Financial Management ◽

Sampling Method ◽

Test Technique ◽

Data Analysis Technique ◽

Analysis Technique ◽

Political Background

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.

Download Full-text

Pengaruh Profitabilitas, Capital Intensity, dan Ukuran Perusahaan Pada Tax Aggressive

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2019.v08.i06.p04 ◽

2019 ◽

pp. 594

Author(s):

Ni Kadek Ari Adnyani ◽

Ida Bagus Putra Astika

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Sampling Method ◽

Capital Intensity ◽

Sampling Techniques ◽

Company Size ◽

Tax Aggressiveness ◽

Analysis Technique ◽

Net Profit ◽

Positive Effect

Tax aggressiveness in this study is proxied by Net Profit Margin (NPM) Index. The purpose of this study is to obtain empirical evidence regarding the effect of profitability, capital intensity, and firm size on tax aggressive. This research was conducted on property and real estate companies listed on the IDX for the period 2015-2017. Sampling uses non probability sampling techniques with purposive sampling method. 35 companies were selected as samples. The data analysis technique used is multiple linear regression. Based on the results of data analysis, it shows that the variables of profitability, capital intensity, and company size have a positive effect on tax aggressive

Download Full-text

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

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p19 ◽

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.

Download Full-text

Analisis Pengaruh Karakteristik Individu, Karakteristik Organisasi dan Karakteristik Pekerjaan Terhadap Kepuasan Kerja Pegawai /Guru SUPM Negeri Pariaman

Jurnal Ekobistek ◽

10.35134/ekobistek.v10i2.52 ◽

2021 ◽

pp. 51-56

Author(s):

Yernawilis ◽

A.Noesyirwan ◽

Wirawan ◽

Harisjon

Keyword(s):

Job Satisfaction ◽

Data Analysis ◽

Statistical Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Quantitative Research ◽

Job Characteristics ◽

Individual Characteristics ◽

Organizational Characteristics ◽

Analysis Technique

This study aims to determine the effect of individual characteristics, organizational characteristics and job characteristics on job satisfaction of employees / teachers of SUPM Negeri Pariaman. This type of research is a causative quantitative research. The sample used was 90 respondents. The data analysis technique used in this research is multiple linear regression, with the help of the SPSS version 16 program. Based on the statistical analysis used, the results are: 1) individual characteristics have no effect on job satisfaction of employees / teachers of SUPM Negeri Pariaman, 2) organizational characteristics have a significant effect on job satisfaction of SUPM Negeri Pariaman employees / teachers, and 3) job characteristics have a significant effect on job satisfaction of SUPM Negeri Pariaman teachers. The contribution value of the influence of individual characteristics, organizational characteristics and job characteristics on job satisfaction is 53.8%, while the remaining 46.2% is influenced by other variables not included in this study.

Download Full-text

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

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i04.p11 ◽

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.

Download Full-text

Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan

Jurnal Kajian Akuntansi ◽

10.33603/jka.v4i1.3383 ◽

2020 ◽

Vol 4 (1) ◽

pp. 63

Author(s):

Ratna Arizka Primasari ◽

Fidiana Fidiana

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Research Result ◽

Professional Commitment ◽

Behavior Control ◽

Purposive Sampling ◽

Analysis Technique ◽

Data Collection Technique ◽

Positive Effect

AbstractThis research aimed to examine empirically the effect of morale intensity, professional commitment, and fraud seriousness rate on the intention of whistleblowing of Regional Revenue Agency of East Java Province, city of Surabaya. Moreover, the data collection technique used purposive sampling. In line with, there were 112 employees as sample. However, only 103 employees who returmed the questionnaires, Furthermore, the data analysis technique used multiple linear regression with IBM SPSS 16. The research result concluded morale intensity, professional commitment, and fraud seriousness rate had positive effect on the intention of whistleblowing. This fact could be seen from the morale intensity which used as behavior control in having intention of whistleblowing. In addition, professional commitment or high dedication on its profession based on the ethics standard could be used in order to avoid the fraud. In other words, the higher the fraud seriousness rate, the more intensity of whistleblowing would occur. Keywords: Fraud seriousness rate; Moral intensity; Professional commitment, Whistleblowing. Abstrak Kajian ini bertujuan untuk membuktikan secara empiris pengaruh intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan terhadap niat untuk whistleblowing. Kajian dilakukan pada Badan Pendapatan Daerah Jawa Timur Kota Surabaya. Teknik pengambilan sampel dengan metode purposive sampling menghasilkan 112 sampel, namun hanya 103 sampel kuesioner yang lengkap dan layak diujikan. Analisis data menggunakan analisis regresi linier berganda. Berdasarkan hasil pengolahan data dengan IBM SPSS versi 16 menunjukkan bahwa intensitas moral, komitmen profesional, dan tingkat keseriusan kecurangan berpengaruh positif terhadap niat untuk whistleblowing. Hal ini menunjukkan bahwa intensitas moral dapat menjadi kontrol perilaku dalam mengambil keputusan untuk whistleblowing. Selain itu, komitmen profesional atau rasa dedikasi yang tinggi terhadap profesinya seiring dengan standar etika dapat mengambil sikap untuk menghindari adanya kecurangan yang terjadi dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga akan meningkatkan niat untuk melakukan whistleblowing. menunjukkan bahwa besar dan seriusnya tindakan kecurangan yang sangat berpotensi merugikan lembaga dan bahkan pada negara, maka tentunya hal ini yang semakin mendorong setiap karyawan untuk melakukan tindakan whistleblowing karena baginya, perusahaan akan terkena dampak berupa kerugian yang bersifat besar dan seriusKatakunci: Intensitas moral; Keseriusan kecurangan; Komitmen profesional; Whistleblowing.

Download Full-text

ANALISIS PENYIMPANGAN DALAM PELAKSANAAN PROSEDUR PEMBERIAN KREDIT DAN PENERAPAN KEBIJAKAN PEMERINTAH TERHADAP PIUTANG TAK TERTAGIH (PADA PT. BPR PRIMA MULIA ANUGRAH CABANG PADANG)

10.31227/osf.io/d93zv ◽

2018 ◽

Author(s):

Tia Yunita Sari ◽

Renil Septiano

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Government Policy ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Government Policies ◽

Significant Positive Effect ◽

Analysis Technique ◽

Positive Effect

The purpose of this study is to empirically test the deviations in the implementation of crediting procedures and the implementation of government policies affect the bad debts. The population in this research is credit customers of PT. BPR Prima Mulia Anugrah Padang Branch with Samples of 63 people using Slovin formula. Required data is obtained through questionnaires. Data analysis technique used is with Multiple Linear Regression Analysis. The result of the research shows that the irregularities in the implementation of crediting procedures has a significant positive effect on bad debts, the implementation of government policy has a significant positive effect on bad debts, the irregularities in the implementation of lending procedures and the implementation of government policies have a significant positive effect simultaneously on bad debts.

Download Full-text