PENGARUH KETIDAKPUASAN KONSUMEN, KARAKTERISTIK KATEGORI PRODUK HP, TERHADAP KEPUTUSAN PERPINDAHAN MEREK PADA MAHASISWA REGULAR PROGRAM STUDI MANAJEMEN ANGKATAN 2014-2015 STIE “KBP” PADANG

Product Category ◽

Sampling Technique ◽

Research Process ◽

Product Categories ◽

Negative Effect ◽

Consumer Dissatisfaction ◽

Intervening Variables

This study aimed to determine the effect of consumer dissatisfaction and characteristics of the product category hp to brand switching decision on a regular student workforce management courses 2014-2015 STIE "KBP" Padang. The variable in this study is the Consumer Dissatisfaction (X1), Characteristics Product Categories Hp (X2) and Decision Switching Brands (Y). The sample used is 56 students, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the variable consumer dissatisfaction had a negative effect (-2.123 <2.021) and was significant (0.038 > 0.05) on the decision to move the brand. Variable characteristics of cellphone product characteristics have a negative effect (-1.013<2,021) and are not significant (0,316> 0,05) on brand transfer decisions. It is expected that the next researcher will be able to use research as a reference which will later provide a comparison in conducting further research. In terms of the number of variables, which in this study, the researchers only use three variables: Consumer Dissatisfaction and Characteristics Product Categories Hp as the dependent variable, and Decision Switching brands as independent variables. Thus, the next researcher can add other variables or intervening variables in the next research process.

Pengaruh Kesiapan Teknologi, Sumber Daya Manusia, Kerumitan, Keamanan Dan Kerahasiaan Terhadap Minat Dalam Menggunakan E-Filing

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i01.p15 ◽

2019 ◽

Vol 29 (1) ◽

pp. 225

Author(s):

I Putu Oka Mahendra Putra

Keyword(s):

Human Resources ◽

Sampling Method ◽

Sampling Technique ◽

Technology Readiness ◽

Population Number ◽

Negative Effect ◽

Positive Effect

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.

PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

10.31227/osf.io/qbze5 ◽

2019 ◽

Author(s):

MUHAMMAD HUSNI HANDRI ◽

jhon fernos

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Sampling Method ◽

Sampling Technique ◽

Analysis Techniques ◽

Independent Variables ◽

Negative Effect ◽

Positive Effect

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.

NON PERFORMING FINANCING PADA BANK UMUM SYARIAH DI INDONESIA

Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo ◽

10.35906/jep01.v5i2.422 ◽

2020 ◽

Vol 5 (2) ◽

Author(s):

Eka Prasetya Ningrum ◽

Yuli Chomsatu Samrotun ◽

Suhendro Suhendro

Keyword(s):

Commercial Bank ◽

Financial Services ◽

Commercial Banks ◽

Sampling Method ◽

Sampling Technique ◽

Purposive Sampling ◽

Bank Financing ◽

Negative Effect

ABSTRAKDalam memberikan pembiayaan bank tidak lepas dari non performing financing dalam memberikan pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh rasio keuangan (BOPO, CAR, ROA, dan FDR) terhadap non performing financing pada Bank Umum Syariah. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan didapat 11 sampel. Metode analisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukkan bahwa variabel CAR, ROA, dan FDR berpengaruh negatif terhadap non performing financing, sedangkan variabel BOPO tidak berpengaruh terhadap non performing financing. Perbankan dalam menjalankan usahanya harus dapat menjaga nilai rasio yang dapat meningkatkan non performing finacing.Kata kunci : Non-Performing Financing; BOPO; CAR; ROA; FDR ABSTRACTIn providing bank financing, it cannot be separated from funding non-performing in offering aid. The purpose of this study is to find out and analyze how the influence of financial ratios (BOPO, CAR, ROA, and FDR) on non-performing financing at Islamic Commercial Banks. The population in this study was a Sharia Commercial Bank registered with the Financial Services Authority (OJK) for the 2012-2018 period. The sampling technique uses a purposive sampling method, and 11 samples are obtained. The method of analysis uses multiple linear regression analysis. The results of data analysis showed that the CAR, ROA, and FDR variables had a negative effect on non-performing financing. In contrast, the BOPO variable had no impact on funding non-performing. Banks in running their business must be able to maintain the value of the ratio that can increase non-performing financing.Keywords: Non-Performing Financing; BOPO; CAR; ROA; FDR

PENGARUH STRUKTUR PENGENDALIAN INTERNAL TERHADAP KREDIT BERMASALAH PADA BANK BRI DI DENPASAR

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2021.v10.i09.p07 ◽

2021 ◽

pp. 799

Author(s):

Ni Putu Via Rista ◽

Ni Luh Sari Widhiyani

Keyword(s):

Internal Control ◽

Sampling Method ◽

Control Structure ◽

Sampling Technique ◽

Behavioral Theory ◽

Analysis Technique ◽

Negative Effect ◽

Questionnaire Method

This study aims to obtain empirical evidence of the effect of internal control on non-performing loans at Bank BRI in Denpasar. The population in this study were all employees of the Denpasar branch of BRI bank. The number of BRI banks in Denpasar is 18 banks. The sample in this study were several employees at each BRI bank in Denpasar Branch. The number of samples obtained consists of 64 respondents using a non-probability sampling method, namely purposive sampling technique. Data was collected by using the questionnaire method. The data analysis technique used is multiple linear regression analysis. Based on the results of this study, it shows that the internal control structure has a significant negative effect on non-performing loans at Bank BRI in Denpasar. The implication of this research is that it can contribute to the application of agency theory and behavioral theory and can provide input to banks to carry out better internal control to minimize non-performing loans.

Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽

10.35891/jsb.v6i1.1583 ◽

2019 ◽

Vol 6 (1) ◽

pp. 1-12

Author(s):

Nuraeni ◽

Anik Mauilah

Keyword(s):

Statistical Analysis ◽

Environmental Performance ◽

Sampling Technique ◽

Total Sample ◽

Social Reporting ◽

Annual Reports ◽

Purposive Sampling ◽

Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i02.p13 ◽

2018 ◽

pp. 1170

Author(s):

I Gusti Agung Gde Dennyningrat ◽

I D.G. Dharma Suputra

Keyword(s):

Control System ◽

Internal Control ◽

Sampling Technique ◽

Internal Control System ◽

Negative Effect ◽

The Government ◽

Questionnaire Method ◽

Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.14.1.22282.2019 ◽

2019 ◽

Vol 14 (1) ◽

Author(s):

. Jecklein ◽

Lintje Kalangi ◽

Stanley Kho Walandouw

Keyword(s):

Asset Management ◽

Sampling Technique ◽

Employee Perceptions ◽

City Government ◽

Public Works ◽

Government Agencies ◽

Negative Effect ◽

The City

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

The Effect of Profitability, Leverage, Liquidity, Size, and Company Growth on the Dividend Payout Ratio in the Indonesian Capital Market 2013-2018

10.33258/birci.v4i1.1761 ◽

2021 ◽

Vol 4 (1) ◽

pp. 1351-1360

Author(s):

Anjumul Azhariyah ◽

Andre Dwijanto Witjaksono ◽

Ulil Hartono

Keyword(s):

Regression Analysis ◽

Capital Market ◽

Sampling Method ◽

Company Size ◽

Dividend Payout ◽

Testing Method ◽

Negative Effect ◽

Company Growth

This study aims to determine and analyze the effect of Profitability, Leverage, Liquidity, Size, and Company Growth on Dividend Payout Ratio in the Indonesian capital market 2013-2018. The population of this research is 525 companies from all sectors listed on the IDX except for the finance sector. By using purposive sampling method, the number obtained is 10 companies. The data testing method used is multiple linear regression analysis. The results showed that simultaneously the variables of profitability, leverage, liquidity, size and company growth had no effect on the dividend payout ratio. Partially, profitability, leverage, liquidity, company size have no effect on the dividend payout ratio, while the company growth variable has a significant negative effect on the dividend payout ratio.

EFFECT OF FINANCIAL LITERACY AND RISK PERCEPTION ON STUDENT INVESTMENT DECISIONS IN JAKARTA

Review of Management and Entrepreneurship ◽

10.37715/rme.v3i2.1237 ◽

2019 ◽

Vol 3 (2) ◽

pp. 107-132

Author(s):

Rizky Eko Harry Saputro ◽

Diyan Lestari

Keyword(s):

Risk Perception ◽

Financial Literacy ◽

Sampling Method ◽

Investment Decision ◽

Investment Decisions ◽

Sampling Technique ◽

T Test ◽

Test Result

This study aims to determine the effect of financial literacy and risk perception on student investment decisions in Jakarta. This study used a quantitative approach through questionnaires with as many as 120 respondents taken as sample which is obtained by using non-probability sampling technique and purposive sampling method. The research data is processed with SPSS, where the hypothesis is analyzed using t-test and multiple linear regression analysis. The results of this study indicate that financial literacy variable have a significant effect on investment decision, based on the t-test result which shows that t-count is higher in comparison to ttable (8,433>1,98045). Similarly, the risk perception variable have a significant effect on investment decision, which is shown by the higher tcount compared to t-table (2,319>1,98045).

The Effect of Company Size, Financial Performance, and Corporate Governance on the Disclosure of Sustainability Report

Accounting Analysis Journal ◽

10.15294/aaj.v9i2.31177 ◽

2020 ◽

Vol 9 (2) ◽

pp. 116-122

Author(s):

Indrianingsih Indrianingsih ◽

Linda Agustina

Keyword(s):

Audit Committee ◽

Sampling Technique ◽

Analysis Data ◽

Company Size ◽

Analysis Tool ◽

Negative Effect ◽

Data Collection Technique ◽

Sustainability Report

The purpose of this research is to analyze the effect of company size, profitability, leverage, liquidity, company activities, board directors, independent commissioners, and audit committee on sustainability report disclosure. The population of this research was non-financial companies listed on the IDX in 2013-2017 as many as 483 companies. The sample was selected using purposive sampling technique and obtained 17 samples with 5 years of observation so there were 85 units of analysis. Data collection technique used documentation technique. The analysis tool to test hypothesis was multiple linear regression analysis. The results show that variables of liquidity and audit committee have a positive effect on the sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. Meanwhile, company size, profitability, company activities, board of directors, and independent commissioners do not affect on sustainability report disclosure. The conclusion in this research is variables of leverage, liquidity, and audit committee can provide an important role in sustainability report disclosure. The suggestion for the next researcher is to pay attention to the calculation of corporate ratio, whether using net sales or gross sales.