scholarly journals Pengaruh Penjualan Dan Harga Pokok Penjualan Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 509-515
Author(s):  
Denisa Nurazhari ◽  
Dailibas Dailibas
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Accounting ◽  
Net Income ◽  
Financial Reports ◽  
Simultaneous Test ◽  
Negative Effect ◽  
Cigarette Manufacturing ◽  
Positive Effect

The problems raised in this study are: analyzing, analyzing and analyzing the analysis and sales and cost of goods sold to net income. The listed companies in the cigarette manufacturing sub-sector were IDX 2011-2019. The number of samples taken were 4 (three) cigarette sub-sector companies from 5 cigarette company populations that had published complete annual financial reports during the study period. The sampling technique used was purposive sampling. This thesis is expected to contribute to the development of accounting, especially financial accounting. The research method used is descriptive quantitative method verivicative with multiple linear regression analysis. Based on the results of data analysis, the results were obtained; Sales have a significant positive effect on net income. And the Sales Price in a partial test has a negative effect on net income, on the same or simultaneous test, Sales and COGS are known to have a significant effect on Net Income. Keywords: Sales, COGS, Net Income,

scholarly journals Pengaruh Kesiapan Teknologi, Sumber Daya Manusia, Kerumitan, Keamanan Dan Kerahasiaan Terhadap Minat Dalam Menggunakan E-Filing

2019 ◽  
Vol 29 (1) ◽  
pp. 225
Author(s):  
I Putu Oka Mahendra Putra
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Technology Readiness ◽  
Population Number ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.

scholarly journals RISIKO USAHA, RENTABILITAS DAN PERMODALAN SEBAGAI VARIABEL ANTESEDEN KESEHATAN BANK BUKU 3 DAN BUKU 4 DI INDONESIA

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Herizon Herizon ◽  
Nelaini Ika Merty
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Operational Risks ◽  
Negative Effect ◽  
Positive Effect ◽  
Collection Methods ◽  
Dominant Influence

Banking world is inseparable from the competition of services, service offerings but also bank’s health scores, so banks are required to maintain their health scores. The purpose of this reseach was to know significantion analyze form that ratio IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA, and CAR has significant influence to bank’s health scores use RBBR metods. Population that wear in this research is BUKU 3 and BUKU 4 bank in Indonesia. The sample were selected used purposive sampling technique. This reseach use secondary data and data collection methods used documentation method. The type of research conducted in this research is causal research is analyzed using multiple linear regression analysis. Based on the result of the calculation and analysis before the result of the research hypotesis that the IPR, LDR, IRR, PDN, NPL, BOPO, FBIR, NIM, ROA dan CAR have significant effect for soudness score on BUKU 3 and BUKU 4 bank. IPR, IRR, NPL, FBIR, ROA and CAR has a negative effect not significant, LDR, PDN, and NIM has a positive effect not significant, BOPO has a negative effect and significant. Of the ten variables studied  BOPO has dominant influence that is equal 24,4 percent among ten other independent variables. Suggestions for bank sample in this research to maintain its operational risks, minimize operational costs and increase operating income so that the health score is increasing every year.

scholarly journals PENGARUH SUASANA TOKO DAN LOKASI TERHADAP MINAT BELI KONSUMEN PADA MINI MARKET XMART ULAK KARANG PADANG

2019 ◽  
Author(s):  
MUHAMMAD HUSNI HANDRI ◽  
jhon fernos
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

ABSTRACTThis study aims to determine the effect of store atmosphere and location on consumers' buying interest in the XMART mini market of Padang Padang. The sample used is 100 consumers, the sampling technique uses saturated sampling method. Data collection used a questionnaire, while data analysis techniques were performed using multiple linear regression analysis. The results showed that the store atmosphere variable had a positive effect (4,527 > 1,6772) and significant (0,000 <0,05) on consumer buying interest. Location variables have a negative effect (-0,079) < (1,6772) and are not significant (0,937 > 0,05) to consumer buying interest. From this research, the R2 value is 0,244, it means that 24,4% of consumers' buying interest can be explained by the independent variables, namely the store atmosphere and location and the remaining 74,3% is explained by other variables.

scholarly journals Pengaruh NPL, LDR, dan CAR padaROA Perusahaan Perbankan yang Terdaftar di BEI Tahun 2014-2016

2018 ◽  
pp. 2096
Author(s):  
Putu Intan Trisna Dewi ◽  
I Ketut Suryanawa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Negative Effect ◽  
Positive Effect

Banking plays an important role in influencing economic activity. Banking is required to gain profit so as to compete in order to maintain its survival. The profit is used to pay for all types of operational costs. This research was conducted in Banking Companies Listed in Indonesia Stock Exchange Period Year 2014 - 2016. The number of samples is 20 banks, with the method of purposive sampling technique. Data collection is done by observation or observation. The analysis technique used is multiple linear regression analysis. Based on the result of research, it is known that non performing loan has negative effect on return on asset, loan to deposit ratio has positive effect on return on asset, and capital adequacy ratio has negative effect on return on asset. Keywords: Non Performing Loan, Loan to Deposit Ratio, Capital Adequacy Ratio, Return On Assets.  

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2019 ◽  
Vol 2 (2) ◽  
pp. 418
Author(s):  
Sitti Nur Annisa Rumasukun ◽  
Nurwidianto Nurwidianto ◽  
Agnes Soukotta
Keyword(s):  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Stress Coefficient ◽  
Negative Effect ◽  
Positive Effect ◽  
F Statistics

This study aims to analyze whether there is an effect of profitability , liquidity and sales growth on the capital structure of manufacturing companies in the period 2014-2018. The sampling technique used was purposive sampling with a sample of out of 149 manufacturing companies. The analysis technique used is multiple linear regression analysis and hypothesis testing using T-statistics to test the partial stress coefficient and F-statistics to test the effect together or simultaneously. The results of the research partially show that profitability and liquidity have a significant negative effect on DER while sales growth has a significant positive effect on DER. The results of the study simultaneously show profitability, liquidity and sales growth jointly influence the DER.

scholarly journals Fundamental Factor Analysis on Stock Returns Based on the Panel Data of LQ'45 Index

2020 ◽  
Vol 3 (3) ◽  
pp. 132
Author(s):  
Sumani Sumani
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Fundamental Factor ◽  
Negative Effect ◽  
Positive Effect

This study aims to investigate the influence of fundamental factors on stock returns on the companies listed in the LQ’45 index in the Indonesia Stock Exchange. This research uses explanatory research design. The population consists of 45 companies listed in the LQ'45 index. The purposive sampling technique is used and collected a total of 23 companies as the sample. The number of samples was 23 companies because these companies consistently formed the LQ'45 index for the 2014-2018 periods. Those companies are fulfilling the criteria which are continually included in the LQ’45 index throughout the analysis period. Thus, the data panels used in this study were as much as 115 observations. Fundamental factors proxies by TATO, MBV, CR, DER, NPM, and EPS. The multiple linear regression analysis is used and the results showed that TATO has a significant positive effect on stock returns, MBV has a significant negative effect on stock returns, while CR, DER, NPM, and EPS have no significant effects on the stock return of LQ’45 index-listed companies.

scholarly journals Does Managerial Owneship and Islamic Corporate Social Responsibility Reduce Tax Aggressiveness?

2020 ◽  
Vol 5 (2) ◽  
pp. 145
Author(s):  
Maya Indriastuti ◽  
Fudji Sri Mar�ati ◽  
Dianing Ratna Wijayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

This study aims to test empirically the effect of managerial ownership on tax aggressiveness with Islamic corporate social responsibility as the intervening variable. The populations of this study were all entities listed in Jakarta Islamic Index from 2015-2019. 40 entities were obtained by using purposive sampling technique. All data were analyzed by using multiple linear regression analysis and sobel test. The results showed that managerial ownership has a significant positive effect on Islamic corporate social responsibility. In contrast, managerial ownership has a negative and insignificant effect on tax aggressiveness. Furthermore, Islamic corporate social responsibility has a significant negative effect on tax aggressiveness and Islamic Corporate Social Responsibility is able to moderate the effect of managerial ownership on tax aggressiveness.

scholarly journals Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Tax Avoidance

2020 ◽  
Vol 30 (4) ◽  
pp. 886
Author(s):  
Ni Ketut Rai Riskatari ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Significance Level ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

Tax avoidance is an effort made by taxpayers to reduce tax debt legally by utilizing loophole from tax regulations. Tax avoidance is a unique and complicated problem, on the one hand tax avoidance is allowed but on the other hand tax avoidance is not desired by the government. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. The sample selection in this study uses a purposive sampling technique with predetermined criteria and a sample of 22 companies is obtained. The data analysis technique used is multiple linear regression analysis. The hypothesis testing method uses a significance level of 5 percent. Based on the results of the study indicate that the profitability variable has a negative effect on tax avoidance, leverage variable has a positive effect on tax avoidance and company size has a positive effect on tax avoidance. Keywords: Tax Avoidance; Profitability; Leverage; Firm Size.

scholarly journals DIMENSI KARAKTERISTIK LAPORAN KEUANGAN PEMERINTAH

2020 ◽  
Vol 10 (3) ◽  
pp. 223-230
Author(s):  
Asbi Amin ◽  
Anwar Anwar
Keyword(s):  
Internal Control ◽  
Control Function ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Accounting ◽  
Primary Data ◽  
Financial Reports ◽  
Questionnaire Method

This research to prove the commitment of the leadership, the capacity of the financial apparatus, the implementation of the Regional Financial Accounting Standards, and the internal control function have an influence on the characteristics of government financial reports. This research is a quantitative study using primary data. The population in this study were senior auditors of the South Sulawesi Representative Audit Board using a purposive sampling technique so that the sample was sixty-eight auditors. The data were collected by using a questionnaire method. The analytical method used in testing the hypothesis is multiple linear regression analysis. The results of the study prove that the commitment of the leadership, the capacity of the financial apparatus, the application of the Regional Financial Accounting Standards, and the internal control function significantly influence the characteristics of government financial reports.Keywords: leadership commitment, the capacity of financial Apparatur, the implementation of government accounting standards, internal control, the quality of local government financial statements.

scholarly journals Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia

2021 ◽  
Vol 31 (1) ◽  
pp. 168
Author(s):  
Luh Komang Adhika Wijasari ◽  
I Gde Ary Wirajaya
Keyword(s):  
Financial Distress ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Auditor Switching ◽  
Significant Difference ◽  
Reliable Source ◽  
Negative Effect ◽  
Source Of Information ◽  
Positive Effect

Audited financial reports are considered a reliable source of information for users of financial information in order to make decisions, therefore they must pay attention to the factors that affect audit delay. This study aims to determine the effect of auditor switching, financial distress, KAP reputation, and the Covid-19 pandemic on audit delay. The study was carried out at the Indonesian Stock Exchange's mining firms for the period 2017-2019. The number of samples in this study were 105 companies using nonprobability sampling techniques. Multiple linear regression analysis is selected as the technique in analyzing the data. Based on the analysis, it is known that auditor switching has no effect on audit delay, financial distress has a positive effect on audit delay, and the reputation of KAP has a negative effect on audit delay. There is a significant difference in the audit delay before the Covid-19 pandemic and during the Covid-19 pandemic. Keywords: Audit Delay; Auditor Switching; Financial Distress; Reputation of KAP; Pandemic Covid-19.

Sign in / Sign up

Export Citation Format

Share Document