scholarly journals Pengaruh Kualitas Sumber Daya Manusia dan Karakteristik Usaha terhadap Kualitas Laporan Keuangan UKM Kabupaten Lumajang

2019 ◽  
Vol 2 (2) ◽  
pp. 263-271
Author(s):  
Nur Fadilah

Small businesses are the backbone of the Indonesian economy. This research was conducted on Lumajang MSMEs. This study aims to determine the effect of four variables namely leadership education level (X1), accounting knowledge (X2), business size (X3) and length of business (X4) on the quality of financial statements. In this study data was collected by means of observations, interviews and questionnaires on 86 respondents, namely Lumajang MSME actors with purposive sampling technique, which aims to determine respondents' perceptions of each variable. The analysis used includes test data instruments (validity test, and reliability test), multiple linear regression analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), and hypothesis testing (F test, t test, coefficient of determination). From the results of the analysis using regression, it can be seen that the leadership education variable (X1), accounting knowledge (X2), business size (X3) and length of business (X4), all have a positive effect on the quality of financial statements. Keywords : Human Resource Quality, Business Characteristics, Financial Reports  

2020 ◽  
Author(s):  
Syarfri Wandi ◽  
Heryanto Abaharis

The purpose of this research is to find out and analyze the influence of the quality of products, promotion and price against the used car purchase decisions brands Avanzain Padang city.The sampling technique used was purposive sampling, while the number of samples that are used for the analysis is 100 people.Data analysis techniques were used to test the hypothesis is a multiple linear regression.In this study there are three variables, namely product quality, promotion and price.Variables have a significant influence of product purchases a used car brand of the Avanza in the city of Padang is the quality of the product and the price.While the value of the coefficient of determination in this study found of 0.694 or equal to 69.4%.The results showed that of the purchasing decision can be explained by the quality of products, promotions and rates of 69.4% 30.6%, while the rest allegedly explained by other factors not examined in this study.Based on the results of the testing of multiple linear regression analysis, it was found that the variable quality of product, price and promotion of a positive effect against the used car purchase decisions brands Avanza in Padang city.This research provides practical recommendations for the management of used car sales showroom in Padang city to continue to strive to improve the quality of the product and the price in the future.This is because the quality of the products and price have a meaningful influence on the purchase of a used car brand of the Avanza in Padang city.


2021 ◽  
Vol 14 (2) ◽  
pp. 153-168
Author(s):  
Sarah Septiani ◽  
Bono Prambudi

The purpose of this study is to analyze the effect of product quality and price on purchasing decisions for Oppo smartphones, empirical studies; Pesona Square Mall Depok, Depok Town Square, Margo City Depok, ITC Depok and Depok Mall. The number of respondents who were sampled was 100 people, with the sample criteria; (i). Oppo smartphone users, and (ii). ever been to Pesona Square Depok Mall, Depok Town Square, Margo City Depok, ITC Depok or Depok Mall. Sampling using nonprobability sampling technique. The method uses purposive sampling, namely the sampling technique with certain considerations, so the samples selected are people who meet the criteria mentioned above. By using the Roa Purba formula, the methods used in it include; Analysis of the validity, reliability, classical assumption test, multiple linear regression analysis, F test, t test and coefficient of determination (SPSS Version 22). The result is that Product Quality (X1) does not have a significant effect on Purchase Decisions (Y), meaning that the quality of Oppo smartphone products is not a determining factor in purchasing decisions. While the price variable (X2) has a positive and significant effect on Purchase Decision (Y), meaning that the higher the price of the Oppo smartphone, the more it will increase the purchasing decision. Keywords : Product Quality, Price, Purchase Decision  


2020 ◽  
Vol 21 (2) ◽  
pp. 157-165
Author(s):  
Ari Bramasto

The research set forth in this jurnal aims to analyze the factors of accounting information systems and human resource competencies that can affect the quality of financial statements. This research was conducted at PT. Nusa Rubberindo. The population in this study is the accounting and financial staff at the PT. How to collect data by distributing questionnaires. The sampling technique uses a purposive sampling method and the sample with the results of 40 respondents. Multiple linear regression analysis is used as an analytical method to obtain the magnitude of the relations and contributions between the variables x and y. The classic assumption test is the first step in using statistical methods. Hypothesis testing utilizes the t test and f test with the SPSS 19.0 For Windows program process. The results of the research analysis show that accounting information system factors and competency factors have their respective influence on one side of the quality of the financial statements and together on the other.


2020 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Wiwik Pratiwi ◽  
Utami Diyah Lestary

This research is in the context of understanding the extent to which human resource competencies, the use of information technology and the application of the accrual basis method affect the quality of financial statements. The population of this research is companies in the Central Jakarta and East Jakarta areas using primary data. The sampling technique in this research uses the stratified random sampling method in which the population has heterogeneous members with disproportionate strata. Multiple linear regression analysis as a data analysis technique. The results of this research indicate that the competence of human resources, the use of information technology and the application of the accrual basis method either partially or simultaneously have a positive and significant effect on the quality of financial statements


2019 ◽  
Vol 1 (3) ◽  
pp. 158-165
Author(s):  
Endah Nur Mahmudah ◽  
Rissa Nuryuniarti

This study aims to determine the level of student satisfaction with the quality of service at Muhammadiyah University of Tasikmalaya by looking for service dimensions that affect student satisfaction. The method used is multiple linear regression analysis using total sampling technique, namely the entire population is the object of research. The population in this study were all 4th semester UMTAS students.  The process of collecting data applies ICT (information and communication technology). In this case the distribution and filling out of the questionnaire utilizes Googleform, which is a very easy and efficient data collection tool from Google. The researcher only informs the address of the shortlink that has been made, namely bit.ly/2WZtLr7 to the respondent, and the respondent can access the link from their respective Android cellphones. The results of the study show that simultaneously the five variables have a positive and significant effect on student satisfaction, with a coefficient of determination (R2) of 0.868. That is the five independent variables effect the student satisfaction variable by 86.8% while the rest (13.2%) is influenced by other variables not examined in this study.


2021 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Dewi Kurniasih ◽  
◽  
Elizabeth Elizabeth ◽  

Abstract Purpose: This study aimed to analyze the effect of service quality, brand image and word of mouth on service purchase decisions. Research methodology: This type of research was descriptive. The population used in this study were all customers at Lion Parcel Kreo Branch, totaling 2,089 customers from July 2019 to September 2019. The sample used was 100 respondents, with the sampling method using probability sampling with a simple random sampling technique. Data were collected using a questionnaire and then the data were further analyzed using SPSS (Statistical Product and Service Solutions) version 20. Data analysis was performed on the Validity Test, Reliability Test, Classical Assumption Test (Normality Test, Multicollinearity Test, Heteroscedasticity Test), Correlation, Test Hypothesis (t test and F test), Coefficient of Determination and Multiple Linear Regression Analysis. Results: The results showed that, the quality of service, brand image and impact on the purchase decision of services.


2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Deviana Putri ◽  
Burhanuddin Burhanuddin ◽  
Ratna Damayanti

This study aims to prove and know the quality of products, locations and promotions simultaneously or partially towards the decision to purchase batik clothing. This type of research is a quantitative descriptive study, the population of this study is that all consumers who have bought batik clothing in PGS are infinite in number and the sampling method uses purposive sampling technique. The sample used was 100 respondents. The analytical method used is the method of multiple linear regression analysis. The method of data collection is by distributing questionnaires or questionnaires. The results showed that the F test of product quality, location and promotion had a simultaneous and significant effect on purchasing decisions on batik clothing products at PGS, while the results of the t test showed that product quality had a positive and significant effect on purchasing decisions on batik clothing products at PGS, locations not influential and not significant towards purchasing decisions, promotion of influential products has a positive and significant effect on purchasing decisions on batik clothing products at PGS. The results of the coefficient of determination show that the independent variable (X) product quality, location and promotion has an influence of 35.4% on the dependent variable (Y) purchasing decisions on batik clothing products at PGS. The most influential variable is product quality. Keywords: purchasing decisions, product quality, location, promotion


2020 ◽  
Vol 14 (1) ◽  
pp. 9
Author(s):  
Saifudin Saifudin ◽  
Rizki Nur Aprilia

This study aims to analyze the influence of internal control systems, information technology, human resources and organizational commitment to the quality of the Semarang City goverment’s financial statements . This type of research is a quantitative study using primary data. Data collection techniques through questionnaires. The population in this study OPD Semarang City. The sampling technique uses purposive sampling. The sample of this study were 80 respondents. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that (1) internal control system affect the quality of financial statements, (2) information technology affects he quality of financial statements, (3) human resources affect he quality of financial statements, (4) organizational commitment doesnt affect he quality of financial statements.


2020 ◽  
Vol 8 (1) ◽  
pp. 87-97
Author(s):  
Nana Diana ◽  
Tati Apriani

This study aims to examine the influence of investment returns and Risk Based Capital (RBC) Tabarru Funds to the profit of sharia life insurance in Indonesia from 2014-2019. This study The type of this research is quantitative research with descriptive verification as a method. This research method uses descriptive verification method with quantitative approach. The data used in this study were sourced from the financial statements of Islamic life insurance companies in Indonesia for the 2014-2019 period. Then the data obtained were analyzed using multiple linear regression analysis and hypothesis testing consisting of t test and f test with the help of SPSS 21 software. The sampling technique uses non probability sampling with purposive sampling technique. Based on the results of the study it can be seen that the development of investment returns on Sharia Life Insurance in Indonesia has fluctuated and even suffered losses. While the development of Risk Based Capital (RBC) has increased and decreased but overall above 120% as determined by the government. Likewise, the profits earned in each year fluctuate. The results of statistical tests show that investment results partially have a positive effect on profit and Risk Based Capital (RBC) of Tabarru funds partially has a negative effect on profit. Simultaneously investment return and Risk Based Capital (RBC) affect on profit. In addition, the results of the coefficient of determination (R2) were obtained which obtained a value of 81%. This shows that the variable investment returns and Risk Based Capital (RBC) can affect earnings by 81% and the remaining 19% is influenced by other variables not used in this study.


2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Nuridin Nurudin ◽  
Yuli Anggraini S

<em>One of the main determinants that influence the success rate of a company is employee performance. Efforts to improve employee performance, including by pay attention to work satisfaction and competence. This research was aimed to determine the effect of work satisfaction and competence to employees performance of AirNav Indonesia company. The population in this research were employess of AirNav Indonesia company at financial department were amounted to 387 people. The sample in this study were amounted to 80 employees using Slovin formula with random sampling technique. The method of data technique which used in the research was using multiple linear regression analysis, coefficient of determination and hypothesis test. Before being analyzed the instrument test was carried out. The results of this research can be known that work satisfaction and competence have a positive and significant influence to employees performance of AirNav Indonesia company.</em>


Sign in / Sign up

Export Citation Format

Share Document