scholarly journals KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD

2020 ◽  
Vol 5 (1) ◽  
pp. 762
Author(s):  
Ni Luh Putu Widhiastuti ◽  
Putu Diah Kumalasari
Keyword(s):  
Academic Achievement ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Analysis Technique

This study aimed to determine the ability of students to detect fraud by using variables of student’s motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student’s motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student’s motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student’s motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research.

scholarly journals Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance

2020 ◽  
Vol 21 (2) ◽  
pp. 126-141
Author(s):  
Ilham Hidayah Napitupulu ◽  
Anggiat Situngkir ◽  
Chairunnisa Arfanni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Analysis Technique

AbstractTax avoidance is one of the taxpayers’ efforts to reduce the amount of tax payable legally by using loopholes contained in tax regulations. This study aims to examine the effect of transfer pricing and profitability (ROA) on tax avoidance. This study is tested on seven companies from nineteen plantation companies listed on IDX in 2013-2019 which are selected by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The findings show that transfer pricing and profitability have no effect on tax avoidance. Keywords : Tax Avoidance, Transfer Pricing, Profitability.AbstrakPenghindaran pajak merupakan salah satu upaya wajib pajak untuk mengurangi jumlah pajak terutang secara legal dengan menggunakan celah yang terdapat dalam peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh transfer pricing dan profitabilitas (ROA) terhadap tax avoidance. Penelitian ini diujikan pada tujuh perusahaan dari sembilan belas perusahaan perkebunan yang terdaftar di BEI tahun 2013-2019 yang dipilih dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa transfer pricing dan profitabilitas tidak berpengaruh pada tax avoidance.Kata Kunci: Tax Avoidance,Transfer Pricing, Profitabilitas.

scholarly journals Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y)

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 133
Author(s):  
Ilham Maulana Saud ◽  
Iman Teguh ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Customer Behavior ◽  
Purposive Sampling ◽  
Study Programs ◽  
Special Region

<p class="Ventura-Abstract">This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.</p>

scholarly journals Pengaruh Lokasi dan Harga terhadap Kepuasan Konsumen dengan Gaya Hidup sebagai Variabel Intervening (Studi pada Waroeng Steak and Shake Cabang Yogyakarta)

2019 ◽  
Vol 4 (2) ◽  
pp. 116
Author(s):  
Suseno Hendratmoko
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Consumer Satisfaction ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Quantitative Descriptive

This study aims to determine the effect of location and price on consumer satisfaction with lifestyle as an intervening variable by taking a research location at Waroeng Steak and Shake Branch Jalan Colombo No 22 - Yogyakarta. Lifestyle is focused on the lifestyle of students who are consumers of the Colombo branch of Waroeng Steak and Shake Yogyakarta. This research belongs to the quantitative descriptive category by using multiple linear regression analysis, multiple linear regression. While the sampling method was carried out with a purposive sampling technique for 100 consumers who visited the Colombo branch of Waroeng Steak and Shake. From the results of the analysis it was found that location variables influence consumer satisfaction, price variables influence consumer satisfaction, location variables influence lifestyle, price variables affect lifestyle, lifestyle variables affect consumer satisfaction, location variables influence consumer satisfaction with lifestyle as an intervening variable, and the price variable influences consumer satisfaction with lifestyle as an intervening variable.

scholarly journals PENGARUH SIKAP, NORMA SUBJEKTIF, DAN PERSEPSI RISIKO TERHADAP MINAT BERTRANSAKSI MENGGUNAKAN APLIKASI FINTECH

account ◽  
2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Bima Dharmawan ◽  
Mul Yanto ◽  
Rahmanita Vidyasari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Perceived Risk ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Subjective Norm ◽  
Purposive Sampling ◽  
Method Analysis

ABSTRACT  This research aims to determine the effect of attitude, subjective norm, and perceived risk on transaction interest using fintech application. Respondent use were students of the Jakarta State Polytechnic Accounting Department as many as 100 respondents. The technique in sampling uses the purposive sampling method. Analysis of the data used in this research is multiple linear regression analysis using SPSS version 26. The results of this research indicate the attitude have a positive and significant effect on transaction interest using fintech application, subjective norm have a positive and significant effect on transaction interest using fintech application and perceived risk have a positive and significant effect on transaction interest using fintech application. While attitude, subjective norm, and perceived risk simultaneously have a significant effect on transaction interest using fintech application.   Keywords: attitude, subjective norm, perceived risk, transaction interest using fintech application     ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh sikap, norma subjektif, dan persepsi risiko terhadap minat bertransaksi menggunakan aplikasi fintech. Responden yang digunakan merupakan mahasiswa Jurusan Akuntansi Politeknik Negeri Jakarta sebanyak 100 responden. Teknik dalam pengambilan sampel menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda menggunakan SPSS versi 26. Hasil Penelitian ini menunjukkan bahwa sikap berpengaruh positif dan signifikan terhadap minat bertransaksi menggunakan aplikasi fintech, norma subjektif berpengaruh positif dan signifikan terhadap minat bertransaksi menggunakan aplikasi fintech dan persepsi risiko berpengaruh positif dan signifikan terhadap minat bertransaksi menggunakan aplikasi fintech. Sementara variabel sikap, norma subjektif dan persepsi risiko secara simultan berpengaruh signifikan terhadap minat bertransaksi menggunakan aplikasi fintech.   Kata kunci: sikap, norma subjektif, persepsi risiko, minat bertransaksi menggunakan aplikasi fintech

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100

2021 ◽  
Vol 10 (3) ◽  
pp. 160-174
Author(s):  
G. A. Sri Oktaryani ◽  
Awafiq Abdurrazak ◽  
Iwan Kusuma Negara
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Activity Ratio ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Solvency Ratio

The firm’s goal is to maximize the firm value or wealth for its shareholders. The purpose of this research is to examine the effects of profitability ratio, liquidity ratio, solvency ratio, and activity ratio on the firm value which are part of Kompas-100 index during period 2015 – 2019. Sample are selected by using purposive sampling method. The analysis technique used is multiple linear regression analysis. This study indicate that the profitability, liquidity and activity ratio have positive and significant effect on firm value. Meanwhile, the solvability has a negative and significant effect on firm’s value.Keywords:Profitability; liquidity; solvability; activity; firm value

scholarly journals Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama Kendaraan Bermotor, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2018 ◽  
Vol 10 (2) ◽  
pp. 142-155
Author(s):  
Cinti Rahayu ◽  
Amirah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Analysis Technique

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at   SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.

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 LIKUIDITAS, SOLVABILITAS, EFEKTIVITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

2020 ◽  
Vol 5 (1) ◽  
pp. 12-23
Author(s):  
Rendy Aziz Syahputra ◽  
Ijma Ijma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Consumer Good Industry ◽  
Good Industry ◽  
Purposive Sampling

Abstract: This research aims to explanatory and analyze the influence of liquidity, solvability, effectivity and profitability on the dividend policy. Research subject at 12 Consumer Good Industry companies listed in Indonesia Stock Exchange (IDX) in the period 2014-2018. This research used the purposive sampling method. Data obtained from corporation annual reports which are available on the official site of Indonesia Stock Exchange. The analytical tool used is the multiple linear regression analysis with the help of statistical software IBM SPSS 26. The result of multiple linear regression analysis shows that Liquidity, Solvability, and Effectivity has’t influence on Dividend Policy, while Profitabilty is the only one variable that has positive influence and significant toward Dividend Policy.  Keywords: Liquidity, Solvability, Effectivity, Profitability, Dividend Policy Abstrak: Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh likuiditas, solvabilitas, efektivitas dan profitabilitas terhadap kebijakan dividen. Subjek penelitian pada 12 perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2018. Penelitian ini menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan yang tersedia pada situs resmi Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program statistik IBM SPSS 26. Hasil analisis regresi linear berganda menunjukkan bahwa Likuiditas, Solvabilitas, dan Efektivitas tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Profitabilitas hanya salah satu variabel yang berpengaruh positif dan signifikan terhadap Kebijakan Dividen. Kata kunci: Likuiditas, Solvabilitas, Efektivitas, Profitabilitas, Kebijakan Dividen

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

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.

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