Pengaruh Celengan Padjeg terhadap Kepatuhan WP Dengan Motivasi WP Sebagai Variabel Intervening (Studi Kasus Di Wilayah Kerja KPP Wonosari)

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Suyanto Suyanto
Keyword(s):  
Path Analysis ◽  
Total Sample ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Program Compliance ◽  
Positive Effect

This study aims to determine the effect of Celengan Padjeg Program, on taxpayer compliance with taxpayer motivation as an inetervening variable. The population used is 116 taxpayers who have received the Celengan Padjeg Program in the working area of KPP Pratama Wonosari with a total sample of 89 respondents and 80 questionnaires that can be processed. The analysis tool used is multiregression with path analysis as a method of analysis of mediation variables. The result, Celengan Padjeg Program can have a significant positive effect directly on taxpayers motivation but not for taxpayers compliance. In addition, taxpayers Motivation can have a significant positive effect on taxpayers compliance. Finally, the Celengan Padjeg Program can have a significant positive effect through taxpayers motivation on taxpayers compliance with taxpayers motivation as a significant intervening variable mediating the Celengan Padjeg Program on taxpayers compliance.Keyword: Celengan Padjeg Program, Compliance, Motivation

scholarly journals Does Financial Ratios and Company Size Affect Dividend Payout Ratio?

2020 ◽  
Vol 4 (1) ◽  
pp. 393
Author(s):  
Nuriatullah Nuriatullah
Keyword(s):  
Stock Exchange ◽  
Total Sample ◽  
Linear Regression Method ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Dividend Payout ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine whether the Loan to Deposit Ratio (LDR), Debt to Equity Ratio (DER), Growth, Return On Assets (ROA), and Firm Size have an effect on the Dividend Payout Ratio (DPR). The data used in this research is secondary data in the form of banking financial performance data, and is obtained from the Annual Financial Statements of Commercial Banks listed on the Indonesia Stock Exchange 2015-2018. Banking used is 30 companies with a total sample of 120. The data is pooled data. The data were analyzed by using the multiple linear regression method with the SPSS analysis tool. LDR has a significant positive effect on the DPR, DER has a significant negative effect on the DPR, Growth has a significant negative effect on the DPR, Return on Assets (ROA) has a significant positive effect on the DPR, Bank Size has a significant positive effect on the DPR. Overall, the independent variables together have a significant effect on the DPR.

PENGARUH FIRM SIZE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI

2018 ◽  
pp. 1289
Author(s):  
AA. Bagus Angga Pratama ◽  
I Gusti Bagus Wiksuana
Keyword(s):  
Capital Structure ◽  
Path Analysis ◽  
Firm Size ◽  
Participant Observation ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Corporate Value ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to determine the significance of Firm Size, Profitability, and Capital Structure to Corporate Value and to know the significance of Firm Size and Profitability influence on Capital Structure. This research was conducted at Consumer Goods Industry Company which listed in BEI period 2012-2016, using purposive sampling method with total sample of 24 companies. Data collection method used is non participant observation method. This research uses path analysis technique (path analysis). Based on the results of the analysis that has been done concluded that Firm Size and Capital Structure have a significant positive effect on Corporate Value. While Profitability has a significant negative effect on Corporate Value. Other results conclude Firm Size has a significant positive effect on Capital Structure. While Profitability have significant negative effect to Capital Structure. Capital Structure is able to mediate the influence of Firm Size on Corporate Value. Capital Structure is not able to mediate the effect of Profitability on Corporate Value.

Pengaruh Program E-Samsat terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kepuasan Kualitas Pelayanan Sebagai Variabel Intervening (Studi Kasus Samsat Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 15 (2) ◽  
Author(s):  
Dewi Kusuma Wardani
Keyword(s):  
Data Analysis ◽  
Service Quality ◽  
Path Analysis ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Special Region

The purpose of this research is to know, the influence of e-samsat program to the satisfaction of service quality, the influence of the satisfaction of service quality to the compliance of motor vehicle taxpayer, the influence of e-samsat program to the compliance of the motor vehicle taxpayers, and to know the effect of e-samsat program on compulsory compliance motor vehicle tax through satisfaction of service quality as intervening variable in Special Region of Yogyakarta. We use primary data. The sample of research is 75 taxpayers but the sample that can be processed only 74.The sampling method used is purposive sampling. Data analysis techniques used path analysis, t test, F test, and R2 test. Based on result of research by using path analysis that, e-samsat program have a significant positive effect to service quality satisfaction, service quality satisfaction has a significant positive effect to vehicle taxpayer compliance, e-samsat program has a significant positive effect on vehicle taxpayer compliance and program e-samsat has a significant positive effect on the compliance of motor vehicle taxpayers through the satisfaction of service quality.Keywords: e-samsat program, service quality satisfaction, and taxpayer compliance

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PELUANG PENCARI KERJA DALAM MENGAKSES INTERNET DI SUMATERA BARAT

2020 ◽  
Vol 2 (4) ◽  
Author(s):  
Hilda Wiranti ◽  
Alpon Satrianto
Keyword(s):  
Logistic Regression ◽  
The Internet ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Job Seekers ◽  
West Sumatra ◽  
Negative Effect ◽  
Economic Survey ◽  
The Government ◽  
Positive Effect

Abstract: This study aims to determine (1) the effect of the level of education on the opportunitiesfor job seekers to access the internet in West Sumatra. (2) the influence of gender on job seekers'opportunities to access the internet in West Sumatra. (3) the influence of age on the opportunitiesfor job seekers to access the internet in West Sumatra. (4) the influence of the area of residence onthe opportunities for job seekers to access the internet in West Sumatra. (5) the effect of income onjob search opportunities in accessing the internet in West Sumatra. This type of research isdescriptive - associative. The types and sources of data from the Socio-Economic Survey aresecondary. In this study using data that already exists in a data collection (National Socio-Economic Survey (SUSENAS) in 2018. The analysis tool used is logistic regression analysis, andthe total number of job seekers is 1,641 people. From the results of this study, it is explained that(1) education has a significant positive effect on the opportunities for job seekers to access theinternet in West Sumatra, (2) gender has no significant negative effect on the opportunities for jobseekers to access the internet in West Sumatra. (3) age has no significant positive effect on theopportunities for job seekers to access the internet in West Sumatra (4) the area of residence has apositive and significant effect on the opportunities for job seekers to access the internet in WestSumatra. (5) income has a significant positive effect on the opportunities for job seekers to accessthe internet in West Sumatra. As for the results of the research, so that the government of WestSumatra Province can provide socialization on the use of the internet in looking for work andbecome a consideration for the government in formulating a policy related to job availability forjob seekers in accessing the internet.Keywords: Job seekers, Internet, Logistic Regression.

scholarly journals Pengaruh debt to equity ratio dan current ratio terhadap nilai perusahaan dengan return on asset sebagai variabel intervening

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Meliani Imanah ◽  
Alfinur ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Path Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Return On Assets ◽  
Current Ratio ◽  
Endogenous Variables ◽  
Equity Ratio ◽  
Positive Effect

This study aims to analyze the effect of debt to equity ratio and current ratio on firm value with return on assets as an intervening variable on food and beverages companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The study uses secondary data from the annual report through access to www.idx.co.id. Data were analyzed using path analysis. The total sample of 13 companies and the method of taking sample members used is purposive sampling. The variables of this study consisted of debt to equity ratio and current ratio as exogenous variables, firm value as endogenous variables, and return on assets as intervening variables. The analysis shows that the debt to equity ratio, current ratio and return on assets have a positive effect on firm value. Debt to equity ratio and current ratio also have a positive effect on return on assets. Based on the results of the path analysis of the implications of this research that return on assets can not affect the relationship between debt to equity ratio and current ratio to the firm value so that it can provide input to researchers. It is better to add research periods and use a sample of several other sectors and can also use variables others that can strengthen the results of previous studies

scholarly journals The Influence of the Implementation of Total Quality Management and the Implementation of Good Governance on the Muzakki Trust (Study on Amil Zakat Institution in Batam City)

2019 ◽  
pp. 268-281
Author(s):  
Cahyo Budi Santoso ◽  
Ahmad Gamal
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Good Governance ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Total Quality ◽  
Negative Effect ◽  
Positive Effect

Zakat becomes part of the obligations of Muslims who must be paid and given to those who are entitled to receive zakat. The distribution of zakat which is intended for the recipient and the amount of zakat is often not recorded accurately. There is a discrepancy between the amount of zakat and the number of recipients of zakat. Then a new breakthrough is needed through the implementation of toral quality management and the application of good governance so that it is expected that all incoming zakat and the number of recipients of zakat can be recorded. This study aims to examine the effect of the implementation of total quality management and the role of good governance on muzakki trust (a study at the Amil Zakat Institute in Batam City). The population in this study is the number of residents of the city of Batam in 2017 amounted to 1,062,250 inhabitants. Determination of the sample using the formula Hair, et al (2010) so that the total sample is 100 respondents. Data analysis using multiple linear regression with SPSS 23. The results of the study can be concluded that the implementation of total quality management has a significant positive effect on muzakki trust, the application of good governance has a significant negative effect on muzakki trust and the implementation of total quality management and the application of good governance simultaneously has a significant positive effect on muzakki trust.

ANALISIS PENGARUH PENALARAN ETIS DAN SENSITIVITAS ETIKA TERHADAP PERILAKU ETIS MAHASISWA

2019 ◽  
Vol 2 (1) ◽  
pp. 26-35
Author(s):  
Lia Anggriati ◽  
Muslichah M
Keyword(s):  
Ethical Behavior ◽  
Ethical Reasoning ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Accounting Students ◽  
Ethical Sensitivity ◽  
Significant Positive Effect ◽  
The Relationship ◽  
Positive Effect

Along with the violations of ethics that occur frequently committed by accountants, both publicaccountants, and internal company accountants and government accountants and based on the resultsof research that has been done before producing different results, this study aims to examine the effectof ethical reasoning and ethical sensitivity to behavior ethical students. The population in this studywere accounting students at STIE Malangkucecwara. Research samples were taken using a simple randomsampling technique. The total sample used in the study was 184 accounting students. This study usesthe Partial Least Square (PLS) method. The results of this study indicate that (1) Ethical sensitivityhas a significant positive effect on ethical behavior. (2) Ethical sensitivity has a significant positiveeffect on ethical reasoning. (3) Ethical reasoning has a significant positive effect on ethical behavior.(4) Ethical reasoning does not mediate the relationship between ethical sensitivity on ethicalbehavior.

scholarly journals PERAN NILAI PELANGGAN MEMEDIASI PENGARUH CITRA MEREK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN

2019 ◽  
Vol 8 (8) ◽  
pp. 5304
Author(s):  
Ni Wayan Dian Ratna Anggelina ◽  
Ni Made Rastini
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Path Analysis ◽  
Customer Value ◽  
Brand Image ◽  
Significant Positive Effect ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to examine the role of customer value mediating the influence of brand image and service quality on customer satisfaction PT. Agung Automall Gianyar. Variables examined in this study are variable customer value, brand image, service quality and customer satisfaction. The number of samples taken was 100 respondents. The analysis technique used is path analysis using the sobel test. Based on the results of the analysis found that the brand image variable has a significant positive effect on customer value, the service quality variable has a significant positive effect on customer value, the brand image variable influences customer satisfaction, the service quality variable has a significant positive effect on customer satisfaction, the customer value variable has a significant positive effect on customer satisfaction, customer value variables have a significant positive effect on mediating brand image on customer satisfaction, customer value variables have a significant positive effect on mediating service quality to customer satisfaction. Keywords: customer value, brand image, service quality, customer satisfaction

scholarly journals PENGARUH KEPUASAN KERJA TERHADAP TURNOVER INTENTION DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 9 (4) ◽  
pp. 1634
Author(s):  
Azisah Putri Ayu NingTyas ◽  
Suseno Hadi Purnomo ◽  
Aswar Aswar
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Path Analysis ◽  
Turnover Intention ◽  
Likert Scale ◽  
Significant Positive Effect ◽  
Analysis Model ◽  
Permanent Employees ◽  
Feasibility Test ◽  
Positive Effect

This study aims to analyze the effect of job satisfaction on turnover intention with organizational commitment as an intervening variable. The approach of this study is quantitative. The population in this study are permanent employees who are in PT. Astra International Tbk, Honda. The sample of this study were 100 employees in PT. Astra International Tbk, Honda using path analysis. From the analysis model the value of the dependent variable was obtained from the results of the questionnaire and using a Likert scale. The results of this study indicate that the model studied has met the model's feasibility test. Job satisfaction shows positive and significant results on organizational commitment, job satisfaction shows positive and significant results on turnover intention, organizational commitment shows positive and significant results on turnover intention and job satisfaction has a significant positive effect on turnover intention through organizational commitment. Keywords: Job satisfaction, turnover intention, organizational commitments.

scholarly journals Internal Marketing as a Basic in Building Job Satisfaction and Service Quality in Non-Star Hotel in Denpasar

2021 ◽  
Vol 6 (2) ◽  
pp. 13-24
Author(s):  
I Gede Rihayana ◽  
Putu Pradiva Putra Salain ◽  
Putu Agus Eka Rismawan
Keyword(s):  
Job Satisfaction ◽  
Service Quality ◽  
Work Performance ◽  
Internal Marketing ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Tool ◽  
Significant Positive Effect ◽  
Lodging Services ◽  
Positive Effect

This study aims to analyze the phenomenon of competition in the field of providing hotel lodging services, where the growing development of tourism causes the growth rate of tourism accommodation such as hotels to also increase. This causes non-star hotels as one of the providers of hospitality services to also improve to face this competition by changing the system they have in order to still have an advantage over their competitors. In this study using respondents as many as 91 people with quantitative analysis and testing the research path test was carried out using the Partial Least Square (Smart PLS) 2.0 analysis tool. Based on the results of the research analysis, it was found that internal marketing had a significant positive effect on job satisfaction, job satisfaction had an insignificant positive effect on service quality, and internal marketing had a significant positive effect on service quality. The implementation of this research is to maintain and improve internal marketing by rewarding work performance, to increase job satisfaction by listening more to the suggestions given by employees, and to maintain and improve service quality by always giving personal/special attention to guests who stay and understand the special needs of staying guests. In addition, the results of this study also create a gap for further research, where the relationship between internal marketing and service quality has no significant positive effect.

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