Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi.

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Feny Widyawati ◽  
Sukhemi Sukhemi
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Moral Development ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Dysfunctional Behavior ◽  
And Gender ◽  
Positive Effect

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.

scholarly journals Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Pengalaman Audit Terhadap Audit Judgement

2020 ◽  
Vol 2 (4) ◽  
pp. 3755-3770
Author(s):  
Pinta Yunanico Pramuditha ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sample Selection ◽  
Purposive Sampling ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment

scholarly journals Moralitas dan kesadaran terhadap kepatuhan wajib pajak UMKM dengan memanfaatkan fasilitas perpajakan dimasa pandemi Covid-19

2021 ◽  
Vol 16 (2) ◽  
pp. 225-234
Author(s):  
Hermi Sularsih ◽  
Soko Wikardojo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Positive Effect

This research aims to determine the effect of morality and awareness on MSME taxpayer compliance. Based on the data obtained in Gempol District, there are 400 MSMEs. The sample is a collection of subjects that represent the population. The sampling technique used was the purposive sampling method with several criteria: 1) The business is engaged in manufacturing. 2) A business that has been around for more than 5 years. 3) MSMEs that have NPWP. Based on the criteria in determining the number of samples of 255 MSMEs that meet the criteria. So that in this case, the number of samples in the study amounted to 255 MSMEs. Multiple regression analysis tests using SPSS. The results of the study state that significantly the morality variable has a positive effect on MSME taxpayer compliance and awareness variables also affect the compliance of MSME taxpayers.  

scholarly journals Supply of Aspect Tourism Effect on Travelling Interest

2020 ◽  
Vol 4 (1) ◽  
pp. 100
Author(s):  
Herlin Herlin ◽  
Ida Ayu Made Er Meytha Gayatri
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Data ◽  
Sampling Method ◽  
Collection Method ◽  
Data Collection Method ◽  
Positive Effect

Purpose of this study aims to examine the effect supply aspect tourism on travelling interest to Tikus Island in Bengkulu Province. Supply aspect tourism consisting of attraction, accessible, amenities and ancillary. Sampling method in this study is accidental sampling with 240 respondents. Data collection method in this study uses quantitative data which is carried out by distributing questionnaires. Multiple regression analysis applied to test the hypotheses using SPSS application. Findings showed that attraction and accessible have positive effect on travelling interest.  Meanwhile, amenities and ancillary do not affect travelling interest. The supply of aspect tourism in Tikus Island can contribute to the Regional Original Income (PAD) of Bengkulu Province, the local government of Bengkulu should be able to pay more attention based on this findings.

scholarly journals Effect of Price, Promotion, and Product Quality on Telkomsel Customer Loyalty to Management Study Program Students at Universitas Prima Indonesia

2021 ◽  
Vol 8 (12) ◽  
pp. 167-171
Author(s):  
Rosinta Romauli Situmeang ◽  
Eci Maria Romanasari Situmorang ◽  
Ivan Setiawan
Keyword(s):  
Regression Analysis ◽  
Product Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Customer Loyalty ◽  
Sampling Method ◽  
Price Promotion ◽  
Study Program ◽  
Management Study ◽  
Positive Effect

This study aims to determine and analyze the effect of price, promotion, and product quality on Telkomsel customer loyalty to Management Study Program Students at Universitas Prima Indonesia. This research is descriptive quantitative. The population of this study was 582 Students of odd semester Management Study Program at Universitas Prima Indonesia and a sample of 100 respondents using the purposive sampling method who had met the requirements. This study uses multiple regression analysis. The results of this study indicate that price, Promotion, and product quality have a positive effect on Telkomsel customer loyalty to Management Study Program Students at Universitas Prima Indonesia. Keywords: Price, Promotion, Product Quality, Customer Loyalty .

scholarly journals The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province

2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
And Performance ◽  
And Training

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.

scholarly journals PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
Suarni ◽  
Marlina
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Quantitative Research ◽  
Sampling Method ◽  
Tax Rates ◽  
Collection Method ◽  
Convenience Sampling

ABSTRACTThis study aims to determine the effect of taxation socialization, tax service quality and tax rates on individual taxpayer compliance at the Padang Satu Primary Tax Office. This type of research is quantitative research. The population in this study were all individual taxpayers registered at the Padang Satu Primary Tax Office. Sampling was done using the Convenience Sampling method, with the Yamane formula calculation and a sample of 100 taxpayers was obtained. The data collection method used is using a questionnaire, and the analysis used is multiple regression analysis with the help of SPSS version 16. The results of the study show that: (1) Tax socialization has a positive significant effect on individual taxpayer compliance, (2) Service quality tax does not affect the compliance of individual taxpayers, (3) Tax rates do not affect individual taxpayer compliance.Keywords: Taxation Socialization, Tax Service Quality, Tax Rates and Individual Taxpayer Compliance.

scholarly journals PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM

2019 ◽  
Vol 1 (01) ◽  
pp. 29-44
Author(s):  
Suci Ramadani ◽  
Sri Mulyati ◽  
Icih Icih
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling ◽  
Positive Effect

Jakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta. Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis. Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stock

scholarly journals ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN DEVIDEN PAYOUT RATIO SEBAGAI VARIABEL INTERVENING

2021 ◽  
Vol 13 (1) ◽  
pp. 15-31
Author(s):  
Sabarudin ◽  
La Sudarman ◽  
Firdaus
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Dividend Payout ◽  
Purposive Sampling

Abstract: This study aims to analysis influence profitability on firm’s value with dividend payout as intervening variable. Sample to be studied in this research is 21 (twenty one) firm’s which have to stay for 5 years in LQ45 index in Indonesian Stock Exchange for period 2009 – 2013. Sampling technique was used is purposive sampling. Method of analysis used multiple regression analysis with SPSS 20. Finding of study is profitability, dividend payout affect significant positive on firm’s value and profitability affect significant positive on dividend payout. Dividend payout still have a role to increase firm’s value because dividend payout affect significant positif directly on firm’s value Keywords : profitability, financial leverage, dividend payout, firm value

scholarly journals PENGARUH GENDER, TEKANAN KETAATAN,PENGETAHUAN, KEAHLIAN, DAN PENGALAMAN TERHADAP KUALITAS AUDIT STUDI PADA INSPEKTORAT PROVINSI DIY

2018 ◽  
Vol 4 (2) ◽  
pp. 168
Author(s):  
Felia Nawang Wulan ◽  
Arif Sapta Yuniarto
Keyword(s):  
Regression Analysis ◽  
Data Processing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Audit Quality ◽  
Processing Methods ◽  
Purposive Sampling ◽  
Data Processing Methods

This study examines the influence of gender, compliance pressure, audit knowledge, expertise, and auditor experience to audit quality. The respondents in this study were auditors who worked in The Inspectorate of DIY. The number of auditor who observed in this study was 40 auditors. They came from some auditors who worked in The Inspectorate of DIY. The method of determining the sample was purposive sampling method, the data processing methods that used by researcher were the multiple regression analysis. The result shows that the gender,compliance pressure, audit knowledge, expertise, and auditor experience simultaneously and significantly to audit quality.

scholarly journals The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels

2019 ◽  
Vol 4 (2) ◽  
pp. 234-240
Author(s):  
Ely Kartikaningdyah ◽  
R. Qinanti Nuzurawan
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Primary Data ◽  
Questionnaire Data ◽  
Purposive Sampling

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.

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