scholarly journals DETERMINAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH : STUDI PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 78-93
Author(s):  
Sri Haryani ◽  
Julita Julita
Keyword(s):  
Regression Analysis ◽  
Internal Control ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Official ◽  
Primary Data ◽  
Government Agencies ◽  
Goal Clarity ◽  
Performance Accountability

The study aimed to determine :the influence of budget goal clarity, government official competence, internal control, and obedience to the laws and regulations on the performance accountability of government agencies.The population  in this study is 43 OPD’s Pekanbaru City. In this study, the sample used was 32 OPD with a total 96 respondents using purposive sampling method. This study uses primary data by distribusing questionnaires. The analytical method used in this study is multiple linear regression analysis. The analycal tool used in this study is software SPSS version 25.0. The results of this study indicate datebudget goal clarity influences on the performance accountability of government agencies, government official competence influences on the performance accountability of government agencies,internal control influences on the performance accountability of government agencies, obedience to the laws and regulationsinfluenceson the performanceaccountability of government agencies.

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 ANALISIS PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Pegawai Kantor Kecamatan se-Kabupaten Demak)

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Wavi Aminda Sari ◽  
Mohklas Mohklas
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Budgetary Slack ◽  
District Office ◽  
Budgetary Participation

This study aims to determine the effect of budget participation and clarity of budget targets on budget slack at the District Office in Demak District. This study uses primary data that is by providing questionnaire in the form of questionnaires distributed to respondents among others: sub-district, sub-district secretary, general sub-section and staffing, planning and reporting sub-division, sub-section of finance in Kecamatan Office in Demak Regency.The sample in this study was obtained by purposive sampling method. A total of 96 questionnaires were distributed to respondents, but with some obstacles there were 3 respondents who did not respond, so that only 93 questionnaires were sampled. The data obtained were then processed and analyzed as many as 93 questionnaires. The statistical method used to test the hypothesis is multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this study indicate that budgetary participation has a positive and significant effect on budgetary slack and the clarity of budget targets has a negative and significant effect on budgetary slack. While organizational commitment can moderate the positive relationship between budget participation and budgetary slack, so organizational commitment can moderate the negative relationship between clarity of budget goals and budgetary budget

scholarly journals The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village

2020 ◽  
Vol 4 (02) ◽  
pp. 94
Author(s):  
Siska Apriana ◽  
Darwis Said ◽  
Nurleni Nurleni
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Financial Management ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Fund Management ◽  
Positive Effect

<em>This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management</em><em>  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.</em>

scholarly journals Determinan produktivitas tenaga kerja industri kopi bubuk di Kabupaten Muara Enim

2019 ◽  
Vol 16 (1) ◽  
pp. 34-43
Author(s):  
Satri Rahmadi ◽  
Yunisvita Yunisvita ◽  
Imelda Imelda
Keyword(s):  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Survey Method ◽  
Independent Variables ◽  
Coffee Powder

This study aimed to examine the affect of the wage, age, and number of dependents to labor productivity of coffee powder business. The study was done in Muara Enim regency by using primary data with 65 respondents as the sample from 181 people as the population. The technique of selecting the data was survey method with random sampling method. The technique of analyzing the data that was used of this study was multiple linear regression analysis with OLS method. The results of this study were: 1. The wage affected positive impact and was significant to productivity. 2. Age affected positive impact and was significant to productivity. 3. Number of dependents affected positive impact but was not significant to productivity. The most dominant variable of this study was age. So, the variation of all independent variables could explain the total number of variation of productivity was 93%.

scholarly journals Pengaruh Pengendalian Akuntansi, Sistem Pelaporan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja Instansi Pemerintah

2019 ◽  
Vol 1 (1) ◽  
pp. 429-444
Author(s):  
Rio Pratama ◽  
Henri Agustin ◽  
Salma Taqwa
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Agencies ◽  
Sample Collection ◽  
Goal Clarity ◽  
Processing Data ◽  
Performance Accountability ◽  
Simultaneous Testing ◽  
Reporting Systems ◽  
Positive Effect

The research aimed to analyze the effect of budget goal clarity, controls accounting and systems reporting for performance accountability of toward government agencies. respondents in this research is the civil servants who served as head of finance , program and evaluation , treasurer and finance staff in 17 SKPD of District Padang Pariaman. The amount of samples in this study was 64 respondents. The sample collection method using a basic formula Yamane, while the method of processing data using multiple linear regression analysis. The partial testing results showed that accounting controls and reporting systems have significant effect on performance accountability of government agencies and simultaneous testing showed significant positive effect on performance accountability of government agencies in Padang Pariaman. The goal budget clarity have no effect on performance accountability of government agencies in Padang Pariaman

scholarly journals Pertumbuhan Perusahaan, Kebijakan Dividen, Leverage, Profitabilitas Dan Nilai Perusahaan Manufaktur Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 111-121
Author(s):  
Amira Amira ◽  
Myrna Sofia
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Destination Image ◽  
Primary Data ◽  
Marine Tourism ◽  
Repeat Visit ◽  
Image Accessibility

This study aims to determine the effect of destination image, accessibility, and tourist motivation on the re-visit of marine tourism tourists in Benan Village. The influence of destination image and tourism accessibility partially on the interest of the repeat visit, the influence of the destination image and tourist accessibility simultaneously on the interest of the repeat visit. The population in this study were all marine tourism tourists in Benan Village, determining the sample using the incidental sampling method with Resco theory until 30 respondents were obtained. The data used in this study are primary data obtained from questionnaires / questionnaires. The analytical method used in this research is descriptive test, data quality test, classic assumption test, multiple linear regression analysis, and hypothesis testing. The results of the analysis in this study show that the partial image destination destination variable has a significant effect on the revisiting interest variable, the accessibility variable partially has a significant effect on the revisiting interest variable. The results of the analysis in this study indicate that the simultaneous variable of the destination image and tourism accessibility significantly influence the variable of interest in the return visit. Destination image and tourism accessibility variables in this study contributed 42.5% to the interest of re-visiting marine tourism tourists in Benan Village.

scholarly journals Pengaruh Citra Destinasi, Aksessibilitas Wisata Terhadap Minat Kunjung Ulang Wisatawan Ke Wisata Bahari Desa Benan

2019 ◽  
Vol 2 (2) ◽  
pp. 102-110
Author(s):  
Iranita Iranita ◽  
Putra Alamsyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Destination Image ◽  
Primary Data ◽  
Marine Tourism ◽  
Repeat Visit ◽  
Image Accessibility

This study aims to determine the effect of destination image, accessibility, and tourist motivation on the re-visit of marine tourism tourists in Benan Village. The influence of destination image and tourism accessibility partially on the interest of the repeat visit, the influence of the destination image and tourist accessibility simultaneously on the interest of the repeat visit. The population in this study were all marine tourism tourists in Benan Village, determining the sample using the incidental sampling method with Resco theory until 30 respondents were obtained. The data used in this study are primary data obtained from questionnaires / questionnaires. The analytical method used in this research is descriptive test, data quality test, classic assumption test, multiple linear regression analysis, and hypothesis testing. The results of the analysis in this study show that the partial image destination destination variable has a significant effect on the revisiting interest variable, the accessibility variable partially has a significant effect on the revisiting interest variable. The results of the analysis in this study indicate that the simultaneous variable of the destination image and tourism accessibility significantly influence the variable of interest in the return visit. Destination image and tourism accessibility variables in this study contributed 42.5% to the interest of re-visiting marine tourism tourists in Benan Village.

scholarly journals Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM

2020 ◽  
Vol 30 (6) ◽  
pp. 1458
Author(s):  
Efrie Surya Perdana ◽  
A.A.N.B Dwirandra
Keyword(s):  
Regression Analysis ◽  
Random Sampling ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Stratified Random Sampling ◽  
Analysis Techniques

This study aims to determine the effect of awareness of taxpayers, tax knowledge and tax sanctions on UMKM taxpayer compliance registered at Tabanan Primary Tax Office. This research uses primary data and secondary data. Primary data were obtained from responses to a series of statements in the form of questionnaires to UMKM taxpayers registered at the Tabanan Primary Tax Office, while secondary data was in the form of data on the number of UMKM taxpayers registered at the Tabanan Primary Tax Office. The sample in this study was determined using the stratified random sampling method. After fulfilling the classical assumption test, the data are then analyzed using multiple linear regression analysis techniques. The results of this study indicate that taxpayer awareness, tax knowledge, and tax sanctions have a positive and significant effect on tax compliance of UMKM registered at the Tabanan Primary Tax Office. Keywords: Taxpayer Awareness; Taxation Knowledge; Tax sanctions; UMKM Taxpayer Compliance.

scholarly journals PENGARUH PENGENDALIAN INTERNAL DAN INTEGRITAS PADA KECENDERUNGAN KECURANGAN AKUNTANSI (Studi Kasus Pada Dinas SKPD Kota Mataram)

2018 ◽  
Vol 2 (1) ◽  
pp. 42 ◽  
Author(s):  
Decy Wulan Singgih ◽  
Ni Nyoman Yuliati ◽  
Rusli Amrul
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Processing ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Sampling Techniques ◽  
Accounting Fraud

This study aims to determine the Influence of Internal Control and Integrity on Fraud Accounting Trend (Case Study on SKPD Office of Mataram City). This type of research includes associative research. The population used is the employees who are on the SKPD Office of Mataram City, while the number of samples taken are as many as 60 employees who are at the Office SKPD Mataram using purposive sampling techniques. Data collected are primary data in the form of questionnaire. The data has been collected and then analyzed using multiple linear regression analysis, by utilizing SPSS for Windows application program. The result of data processing shows that the internal control and integrity variables have a negative and significant effect on accounting fraud. Next for internal control and integrity variable simultaneously have significant effect on the tendency of accounting fraud in office SKPD Kota Mataram.

Pengaruh Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan: Studi Kasus PT Sucofindo Palembang Indonesia

MBIA ◽  
2019 ◽  
Vol 18 (1) ◽  
pp. 76-84
Author(s):  
Muhammad Idris ◽  
Dian Novita Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique

The problem in this study is whether there is an influence of leadership and work discipline on the employees’ performance of PT.Sucofindo Palembang City. This research includes associative research. The sample in this study were 88 respondents, with propotionate random sampling analysis technique. The data used were primary data and secondary data. Data collection method through questionnare. Analysis techniques using multiple linear regression analysis, F test (Simultaneoys) and t test (partial) and determination coeffiecient. The results show that there is influence of leadership and work discipline on the performance of PT.Sucofindo Palembang City.

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