scholarly journals Analisis Besi dalam Ekosistem Lamun dan Hubungannya dengan Sifat Fisikokimia Perairan Pantai Kabupaten Donggala

2012 ◽  
Vol 13 (2) ◽  
pp. 105 ◽  
Author(s):  
Tahril Tahril ◽  
Paulina Taba ◽  
Nursiah La Nafie ◽  
Alfian Noor
Keyword(s):  
Statistical Tests ◽  
Coastal Region ◽  
Sampling Technique ◽  
Limiting Factor ◽  
Seagrass Ecosystem ◽  
Physico Chemical ◽  
The Status ◽  
Territorial Water ◽  
Positive Effect

The objectives of the study are to describe the iron content of seagrass area ecosystem and its relation with nature of physico-chemical territorial water. The sampling of seagrass was conducted in purposive sampling technique for every status of the field and performed in three spots of the seagrass ecosystem region with reference to the depth of water and the current direction. Based on statistical tests of factorial and variance analysis indicate that the quality of physico-chemical territorial water in the coastal region of Donggala regency still very good, relatively. The result also showed, The Demand Oxygen and the turbidity gave a positive effect to Fe- seagrass improvement in its various association. Besides, the limiting factor for the low of Fe-seagrass is the height of salinity and water temperature. If the results were combined with another micro and macro mineral analysis will to become the basic for estimating the status of seagrass fertility.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN SALES GROWTH TERHADAP TAX AVOIDANCE

2020 ◽  
Vol 7 (1) ◽  
pp. 127
Author(s):  
Maria Qibti Mahdiana ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Stock Exchange ◽  
Statistical Tests ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Sustainability Reports ◽  
Positive Effect

<p>This study investigated the effect of profitability, leverage, company size, and sales growth on tax avoidance. This research uses quantitative method, the data used are secondary data taken from financial reports and company sustainability reports. The sampling technique used a purposive sampling method of 25 companies listed on the Indonesia Stock Exchange from 2015 to 2018. The total sample used were 100 companies that revealed complete financial and sustainability reports from 2015 to 2018. Data analysis techniques used descriptive statistical tests and multiple regression tests. The result show that (1) profitability has a significant positive effect on tax avoidance (2) leverage has a significant positive effect on tax avoidance (3) company size does not affect tax avoidance and (4) sales growth does not affect the tax avoidance variable.</p>

scholarly journals The Effect of Price and Service Quality on Customer Satisfaction of PT Huda Express Courier Services at Mcdonald’s Bintaro Restaurant

2020 ◽  
Vol 7 (1) ◽  
pp. 29
Author(s):  
Putri Nilam Kencana
Keyword(s):  
Regression Analysis ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Quantitative Method ◽  
Statistical Tests ◽  
Coefficient Of Determination ◽  
Main Aspect ◽  
Testing Hypotheses ◽  
Positive Effect

Customer satisfaction is the main aspect that must be met by the company, with the creation of customer satisfaction, demand will also rise. This study aims to determine the effect of price and service quality on customer satisfaction PT. Huda Express at McDonald’s Bintaro Restaurant. The method used is a quantitative method with an associative approach, with 100 respondents. Statistical tests using multiple regression analysis, coefficient of determination, and hypothesis testing with t test and F test. The results of the study, showed that price and service quality have a positive effect on customer satisfaction with the regression equation Y = 2,279 + 0,307X₁ + 0,130X₂. Price contributed 62.5% to customer satisfaction, while service quality contributed 59.6% to customer satisfaction. From testing hypotheses using statistical tests Fcount> F table or (163.410> 3.09), this is also strengthened with a probability of 0,000 <0.05. Thus H0 is rejected and H1 is accepted. This means that there is a positive and significant effect simultaneously between price and quality of service on customer satisfaction.

scholarly journals STAKEHOLDER PRESSURE AND THE QUALITY OF SUSTAINABILITY REPORT: EVIDENCE FROM INDONESIA

2021 ◽  
Vol 2 (1) ◽  
pp. 53-72
Author(s):  
Claudia Leonirda Lulu
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Linear Regression Method ◽  
Company Size ◽  
Control Variables ◽  
Environmental Pressure ◽  
Stakeholder Pressure ◽  
Sustainability Reports ◽  
Positive Effect

This study aims to determine the effect of environmental pressure, consumer pressure, shareholder pressure, employee pressure, government pressure and creditor pressure on the quality of sustainability reports. The control variables of this study are profitability and company size. The sampling technique used is a purposive sampling method with the number of samples obtained as many as 69 non-financial sector companies listed in Indonesia Stock Exchange for the period of 2016-2018. A multiple linear regression method was used. The results of this study indicate that environmental pressure and consumer pressure have a positive effect on the quality of sustainability reports, while shareholder pressure, employee pressure, government pressure and creditor pressure do not affect the quality of sustainability reports. Profitability and company size as control variables in this study do not affect the quality of sustainability reports. Keywords: stakeholder pressure, profitability, company size, quality of sustainability reports

scholarly journals HARGA, PROMOSI, DAN KUALITAS PELAYANAN SEBAGAI ANTESEDEN KEPUASAN PELANGGAN YANG DI MEDIASAI OLEH KEPUTUSAN MENGGUNAKAN OJEK ONLINE DI YOGYAKARTA

2020 ◽  
Vol 9 (2) ◽  
pp. 241
Author(s):  
Taufiq Hidayat ◽  
Sukardi Sukardi
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Tool ◽  
Independent Variables ◽  
The City ◽  
Positive Effect

Customer satisfaction is an asset for the company to be a benchmark for the company's success in serving customers. Since its establishment in 2010, GOJEK has consistently  served  the  community,  presenting  efficient  and  effective transportation  to the Indonesian people spread across several cities. By maintaining the values of a friendly Indonesian character. The population in this study were GO-JEK users. While the sample in this study is GO-JEK users more than once in the city of Yogyakarta.  The sampling technique uses a non-probability sampling method. While the data used in this study are primary data by  obtaining the data needed by  using information techniques, namely by distributing  questionnaires.  The analysis tool uses multiple linear regression, and doing a partial test  knowing  whether the independent variables individually have a significant effect on the dependent variable, do the r-test to measure the ability of the model to explain the ability of the dependent variable.The results of the analysis can be concluded that: Price does not have a positive effect on user decisions. Promotion does not have a positive effect on user decisions. Service quality does not have a positive effect on user decisions. User decisions have a positive effect on customer satisfaction. User decisions do not mediate between Price, Promotion and Quality of Service.

scholarly journals PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Woro Setiyoningrum
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Independent Variables ◽  
Positive Effect

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax

scholarly journals The Effect of Customer Satisfaction on Customers Loyalty at the Green Mart Supermarket in Namrole City

2021 ◽  
Author(s):  
M Chairul Basrun Umanailo
Keyword(s):  
Customer Satisfaction ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Literature Study ◽  
Long Time ◽  
Quality Of Products ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of customer satisfaction on buyer loyalty at Green Mart in Namrolesupermarkets. This research is quantitative. This research took place in the city of Namrole with the object of research at the Green Mart Supermarket. Sources of data in this study are primary data and secondary data. The data collection techniques in this research were survey and literature study. Sampling was done by non-probability sampling with a purposive sampling technique. The data analysis in this study used regression analysis. This analysis is used to examine the effect of customer satisfaction on loyalty. The results showed that customer satisfaction has a positive effect on loyalty. This implies that, if customer satisfaction increases, loyalty also tends to increase, if a customer is satisfied with the value provided by the products sold and the services received from Supermarkets, Green Mart is very likely to become loyal customers to Supermarkets. Green Mart for a long time. However, if customer satisfaction decreases, loyalty tends to decrease. Increased customer satisfaction is influenced by several factors, including the product and quality of products sold by various stores and according to the market tastes of shop consumers, friendliness, speed of service, and ease of transactions.

scholarly journals PENGARUH PEMAHAMAN, KUALITAS PELAYANAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WP PELAKU UMKM SESUDAH PENERAPAN PP NO.46 TAHUN 2013 (Survey Kantor Pelayanan Pajak Pratama Wonosari )

2016 ◽  
Vol 3 (2) ◽  
Author(s):  
Suyanto Suyanto ◽  
Diana Alim Kholifah
Keyword(s):  
Quality Of Service ◽  
Quantitative Research ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Quality Data ◽  
Test Quality ◽  
The Public ◽  
Independent Variable ◽  
Positive Effect

This study was conducted to examine the effect of omprehension, quality of service, and tax penalties to the level of i taxpayer compliance UMKM in KPP Pratama Wonosari. While this study was conducted to examine the effect of comprehension, quality of service, and tax penalties simultaneousuly level of taxpayer compliance UMKM in KPP Pratama Wonosari . This study uses the dependent variable is tax compliance while independent variable are of comprehension, quality of service, and tax penalties. The sampling technique that is taken sksidental sampling. Aksidental sampling is technique determination sample based spontaneity factor, meaning anyone inadertently meet with investigators and accordance with characteristics (traits) than that person is used as s sample. This study classified in quantitative research. Data collection procedures using a question are wich was distributed to the public filled by an taxpayer. While data analys techniques using multiple regression analysis bye the F-test, koefisien determine R2, and T-test. Quality data test of validitas test and reliability test. The clasical assumption test of normaliy test, multicollinearity test, and heteroscedasticity test. The result showed the Comprehension and quality of services significant positive effect on the level of compliance of taxpayer. While tax penalties not significant effect on the level of compliance of taxpayer. And simultaneousulycomprehension, quality of service, and tax penaltiessignificant positive effect on the level of compliance of taxpayer. Results of determination (R2) that show the influence of the kepauhan 70.7% and the remaining 29.3% is influenced by other factors. Keywords: comprehension, quality of service, tax penalties, compliance

scholarly journals PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DALAM MENGGUNAKAN LAYANAN OJEK ONLINE DI KARAWANG

2021 ◽  
Vol 6 (1) ◽  
pp. 19-28
Author(s):  
Lania Muharsih
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Quantitative Research ◽  
Service Providers ◽  
Sampling Technique ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Positive Effect

The progress of this online transportation company certainly depends on the quality of service provided to its customers. Companies engaged in online-based transportation service providers are required to provide good service to their customers in order to satisfy their customers. This study aims to determine the effect of service quality on customer satisfaction in using online taxibike services in Karawang. The research method used is quantitative research methods with non-experimental research design. Sampling in this study was carried out by using a quota sampling technique. The number of samples in this study were 384 respondents. The method of data collection was carried out using service quality instruments with 57 valid items and customer satisfaction instruments with 29 valid items. Based on the Cronbach Alpha formula, the reliability coefficient of the service quality instrument is 0.978 and the customer satisfaction instrument is 0.907, which means that these two scales are very reliable. The results of the data analysis show that there is a positive effect of service quality on customer satisfaction in using online taxibike services in Karawang. This means that the better the quality of service provided by online taxibike service providers in Karawang, the higher customer satisfaction. The results of the calculation of the coefficient of determination show that service quality has a positive effect on customer satisfaction by 1.7%, while the other 98.3% are influenced by other variables not examined in this study. The suggestions for further research are examining other variables that can affect customer satisfaction, such as service quality and price.Keywords: Service quality, customer satisfaction, online taxibike Kemajuan perusahaan transportasi online ini tentunya bergantung pada kualitas pelayanan yang diberikan untuk para pelanggannya. Perusahaan yang bergerak di bidang jasa penyedia transportasi berbasis online dituntut untuk memberikan pelayanan yang baik kepada pelanggannya agar bisa memuaskan pelanggannya. Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan pelanggan dalam menggunakan layanan ojek online di Karawang. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan desain penelitian non-eksperimental. Pengambilan sampel pada penelitian ini dilakukan dengan teknik pengambilan sampel kuota. Adapun jumlah sampel dalam penelitian ini sebanyak 384 responden. Metode pengumpulan data dilakukan dengan menggunakan instrumen kualitas pelayanan sebanyak 57 item sahih dan instrumen kepuasan pelanggan sebanyak 29 item sahih. Berdasarkan rumus Alpha Cronbach diperoleh koefisien reliabilitas instrumen kualitas pelayanan sebesar 0,978 dan instrumen kepuasan pelanggan sebesar 0,907, yang berarti kedua skala ini sangat reliabel. Hasil analisis data menunjukkan bahwa terdapat pengaruh positif kualitas pelayanan terhadap kepuasan pelanggan dalam menggunakan layanan ojek online di Karawang. Artinya semakin baik kualitas pelayanan yang diberikan penyedia jasa layanan ojek online di Karawang maka semakin tinggi kepuasan pelanggan. Hasil perhitungan koefisien determinasi menunjukkan bahwa kualitas pelayanan memberikan pengaruh positif terhadap kepuasan pelanggan sebesar 1,7%, sedangkan 98,3% lainnya dipengaruhi oleh variabel-variabel lain yang tidak diteliti dalam penelitian ini. Adapun saran untuk penelitian selanjutnya yaitu meneliti variabel-variabel lain yang dapat memengaruhi kepuasan pelanggan misalnya kualitas jasa dan harga.Kata Kunci: Kualitas pelayanan, kepuasan pelanggan, ojek online

scholarly journals PENGARUH PERSEPSI TENTANG PENGETAHUAN, PERATURAN, DAN MANFAAT PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM PADA KPP PRATAMA SURAKARTA

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Sari Wiyati ◽  
Endang Masitoh Wahyuningsih ◽  
Anita Wijayanti
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Analysis Techniques ◽  
Tax Benefits ◽  
Tax Payers ◽  
Positive Effect

This study aims to determine whether there is a partial influence on knowledge of taxation, tax regulations and tax benefits. The sampling technique in this study used simple rondom sampling, then obtained a study sample of 100 MSME tax payers. Data analysis techniques performed by descriptive statistical tests, classical assumptions, hypothesis testing with linear regression analysis. The results showed that knowledge of taxation and tax regulations had a positive effect on MSME taxpayer compliance in KPP Pratama Surakarta while the tax benefits did not affect MSME taxpayer compliance in KPP Pratama Surakarta. Keywords: Tax compliance, tax knowledge, tax benefits and tax complianc

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