scholarly journals PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP PEROLEHAN SISA HASIL USAHA PADA KOPERASI DI KOTA PADANG

2018 ◽  
Author(s):  
Miky pusvita sari ◽  
Muhammad Rivandi

The purpose of this research is to know the influence of own capital and loan capital on the acquisition of the remaining results of business at the cooperative in the city of padang. The sample in this research are 5 cooperatives in padang city, with observation year from 2012 - 2016. Sampling method using judgment sampling. The method of analysis using multiple linear regression. Result of research of t test using sig value obtained result of own capital variable 0,000 <0,05 and variable of loan capital 0,123> 0,05. The results showed that the capital itself positively affect the acquisition of the remaining results of business and loan capital does not affect the acquisition of the remaining results of operations.

2021 ◽  
Vol 5 (2) ◽  
pp. 364
Author(s):  
Putri Srie Handayani

The purpose of this study was to determine the effect of Accountability and Functional Supervision on Regional Financial Management at the city Regional Financial Management Office (DPKD) in West Sumatera. This research is a type of quantitative research. The population in this study is the City Regional Financial Management Office (DPKD) in West Sumatera Province. The sampling method used judgement sampling as many as 4 cities, namely Padang, Padang Panjang, Bukittingi, and Payakumbuh and 250 DPKD employees as respondents. Data was collacted by distributing questionnaires directly to the 250 employees. The data analysis technique used multiple linear regression with t test. The result showed that Accountability and Functional Supervsion had an effect on Regional Financial Management.


JURNAL PUNDI ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 123
Author(s):  
Maria Magdalena ◽  
Nersi Ulan Sari

The purpose of this study was to find out and analyze the influence of brand image, price and promotion on the decision to purchase a Honda Brio car in the city of Padang. The population in this study were all consumers who bought a Honda Brio car in the city of Padang at the Honda Gajah Motor Padang, totaling 584 people. While the number of samples in this study were 85 respondents. The sampling technique used is purposive sampling method, namely by taking samples based on certain criteria. Data analysis techniques used to test hypotheses are multiple linear regression, and statistical T test. The results showed that the variable brand image and promotion had a significant effect on the decision to purchase a Honda Brio car in the city of Padang. While the price variable does not significantly influence the decision to purchase a Honda Brio car in the city of Padang.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Elfin Siamena ◽  
Harijanto Sabijono ◽  
Jessy D.L Warongan

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance


2020 ◽  
Vol 5 (2) ◽  
pp. 263
Author(s):  
Indah Mutiara ◽  
Efandri Agustian

This study aims to determine the level of influence of Financial Literacy and Financial Behavior toward investment decisions. The data used in this study are primary data, the sample used in this study were PKK members in Jambi City. The sampling technique was carried out by using purposive sampling method. The results obtained by using multiple linear regression test Y = 2,337 + 0.159 X1 + 0.518 X2, and the test of this study using the f-test, R2-test and t-test. The results of this study indicate that partially the Financial Literacy and Financial Behavior affect investment decisions. 


ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh

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.


2019 ◽  
Vol 2 (2) ◽  
pp. 97-112
Author(s):  
Aga Arye Perdana

Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.


2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Nining Purwaningsih

This research aims to know the effect of leadership, competence and motivation on employees performance. The sample size of this research is 63 employees out of 167 employees of PT Tunas Mandiri Migas. The sampling method used is random sampling. The data gathering technique applied is questionnaire. The data analysis techniques used are multiple linear regression, t test and F test. The result of this study shows that leadership, competence and motivation simultaneously influence the employees performance. The result also shows that partially leadership and competence influence the employees performance. Whereas motivation partially does not influence the employees performance.Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan, kompetensi dan motivasi terhadap kinerja karyawan. Ukuran sampel penelitian ini adalah 63 karyawan dari 167 karyawan PT Tunas Mandiri Migas. Metode pengambilan sampel yang digunakan adalah random sampling. Teknik pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data yang digunakan adalah regresi linier berganda, uji t dan uji F. Hasil penelitian ini menunjukkan bahwa kepemimpinan, kompetensi dan motivasi secara simultan mempengaruhi kinerja karyawan. Hasil penelitian juga menunjukkan secara parsial kepemimpinan dan kompetensi mempengaruhi kinerja karyawan. Sedangkan motivasi secara parsial tidak mempengaruhi kinerja karyawan.


2021 ◽  
Vol 1 (1) ◽  
pp. 68-78
Author(s):  
Indina Farah ◽  
Chaerul Amin ◽  
Pramudianto Pramudianto

This study’s purpose is to analyse the influence of DAR, LDER, and TIER on Profitability. Populations of data are taken food and beverage companies listed in BEI from 2009-2011. Samples taken using purposive sampling method and total of samples used during study period is 39 samples. Hypothesis used in this study is multiple linear regression. Based on F test, the results indicated DAR, LDER, and TIER have a significant effect on Profitability. DAR, LDER, and TIER partial effect on Profitability was evaluated using T test. DAR have a negative and non-significant effect on ROE at -0,252. LDER have a negative and significant effect on ROE at -0,437 and TIER have a positive but non-significant effect on ROE at 0,00020.


2021 ◽  
Vol 4 (1) ◽  
pp. 72-85
Author(s):  
Yopie Diondy Kurniawan

This study aims to analyze what factors influence the purchase of houses in the city of Madiun . The sample in this study amounted to 119 residents of the city of Madiun. The sampling technique in this study was conducted by insidential sampling method. The independent variables in this study are location, social environment, price, and community income while the dependent variable in this study is the purchase decision.The analysis in this study uses multiple linear regression which is done by testing classical assumptions first. The results showed that the price and environment had a positive and significant effect on the decision to buy a house in the city of Madiun, while the salary variable and location had a negative and insignificant effect on the purchase of a house in the city of Madiun.


Author(s):  
Emi Sukmawati

This study is entitled "The Effect of Income and Interest Rates on the Decision of Taking Mortgages at PT Bank Tabungan Negara (Persero) Tbk Prabumulih Branch". The main problem in this research is how much income and interest rates influence the decision to take KPR at PT Bank Tabungan Negara (Persero) Tbk Prabumulih Branch. Determination of the sample in this study is to use the accidental sampling method, namely random sampling. The number of samples studied were 100 respondents who worked, both as private employees, BUMN employees, and Civil Servants (PNS) who were classified based on the income they received per month. The analytical method used is multiple linear regression with hypothesis testing using the F test, t test, and the coefficient of determination (R2). The results of this study concluded that income and interest rates influence the decision to take a mortgage at PT. Bank Tabungan Negara (Persero) Tbk Branch Prabumulih of 46.8%. Researchers give advice, companies engaged in housing should really pay attention to what factors are very influential in determining the buyer's decision to take a mortgage so that companies avoid unwanted problems, such as bad loans


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