Determinan Minat Profesi Dibidang Perpajakan

2018 ◽  
Vol 10 (1) ◽  
pp. 34-51
Author(s):  
Paskah Ika Nugroho ◽  
Leonita Priskila
Keyword(s):  
Undergraduate Students ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Business Faculty ◽  
Study Program ◽  
Christian University ◽  
Selection Technique ◽  
Economic Motivation ◽  
Laboratory Courses ◽  
Linear Regressions

The purpose of this study is to evaluate the influence of economic motivation and perception about taxes, and tax brevet towards the interest in the field of taxation. Data collection was done through the distribution of questionnaires to the Accounting undergraduate students who were taking taxation laboratory courses at Universitas Kristen Satya Wacana. Sample selection technique was done by purposive sampling. Samples are 100 students consisting of 50 students who follow the tax brevet and 50 students who do not follow the tax brevet. Multiple linear regressions are used for data analysis using SPSS 2.0 application. The results of this study show that the economic motivation of Students of Economics and Business Faculty of Accounting Study Program of Universitas Kristen Satya Wacana affect the interest in the field of taxation profession. Perception about taxes by the students of Economics and Business Faculty of Universitas Kristen Satya Wacana of Accounting Program Study affect the interests in the field of taxation profession. Perception of tax brevet by the students of Economics and Business Faculty of Accounting Study Program of Satya Wacana Christian University influence the interests in the field of taxation.

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals ADVERSITY QUOTIENT AND RESILIENCE IN MATHEMATICAL PROOF PROBLEM-SOLVING ABILITY

MaPan ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 87
Author(s):  
Fauziah Hakim ◽  
Murtafiah Murtafiah
Keyword(s):  
Problem Solving ◽  
Mathematical Proof ◽  
Multiple Linear Regressions ◽  
Study Program ◽  
Analysis Technique ◽  
Education Study ◽  
Correlational Method ◽  
High Level ◽  
Academic Year ◽  
Linear Regressions

Abstract:Various mathematical abilities require a high level of struggle to be achieved, one of which is the ability to solve mathematical proof problems. Several factors are also associated with this ability, including adversity quotient and resilience. This research aimed to look at the effect of adversity quotient and resilience on the mathematical proof problem-solving ability. This research used a quantitative approach with a correlational method. The sample in this study were 31 students randomly selected from all students of the Mathematics Education Study Program at Universitas Sulawesi Barat who programmed Abstract Algebra course in the academic year of 2019/2020, amounting to 71 students. The analysis technique used is multiple linear regressions. The results of hypothesis testing indicate that adversity quotient and resilience affect the mathematical proof problem-solving ability positively both individually and simultaneously.Abstrak:Berbagai kemampuan matematis memerlukan daya juang tinggi untuk berhasil dicapai, salah satunya kemampuan pemecahan masalah pembuktian matematis. Beberapa faktor pun dikaitkan dengan kemampuan tersebut, antara lain adversity quotient dan resiliensi. Penelitian ini bertujuan untuk melihat pengaruh adversity quotient dan resiliensi terhadap kemampuan pemecahan masalah pembuktian matematis. Penelitian ini menggunakan pendekatan kuantitatif dengan metode korelasional. Sampel pada penelitian ini sebanyak 31 mahasiswa yang dipilih secara acak dari seluruh mahasiswa Program Studi Pendidikan Matematika Universitas Sulawesi Barat yang memprogramkan mata kuliah Struktur Aljabar tahun akademik 2019/2020 yang berjumlah 71 mahasiswa. Teknik analisis yang digunakan adalah regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa adversity quotient dan resiliensi berpengaruh positif terhadap kemampuan pemecahan masalah pembuktian matematis baik secara sendiri-sendiri maupun secara simultan.

scholarly journals PENGARUH CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA BRAND JEANNE ARTHES PARFUM PT.MATAHARI DEPARTEMENT STORE MALL LEMBUSWANA SAMARINDA

2018 ◽  
Vol 2 (2) ◽  
pp. 199
Author(s):  
Fitriani, Robin Jonathan, Adisthy Shabrina Nurqamarani
Keyword(s):  
Brand Image ◽  
Sample Selection ◽  
Sampling Technique ◽  
Department Store ◽  
Purchase Decision ◽  
Multiple Linear Regressions ◽  
Independent Variables ◽  
Analysis Technique ◽  
Research Population ◽  
Linear Regressions

This research aims to identify: 1) brand image of purchase decision on Jeanne arthes perfume brand, 2) price to purchase result on Jeanne arthes perfume brand, 3) brand image and price to purchase decision of Jeanne arthes perfume brand.                The research population is all customers of perfume brand of Jeanne Arthes PT. Matahari Department Mall Lembuswana Samarinda. Samples are 96 respondents with Unknown population and sample selection using Incidental Sampling technique. Variables in this research are 3 that are brand image, price and purchase decision. Data analysis technique used is multiple linear regressions with classical assumption test and hypothesis testing.                The finding of the researsh shows that brand image and price affect positive and significant to purchase decision on the brand Jeanne Arthes Perfume PT. Matahari Department Store Mall Lembuswana Samarinda. , variable of brand image and price simultaneously have positive and significant effect to purchase decision on Jeanne Arthes perfume brand of PT. Matahari Department Store Mall Lembuswana Samarinda. Forfuther research is expected that the next researcher can use other product brands and/or other independent variables so that more findings are identified.

scholarly journals Pengaruh Kualitas Pembelajaran Terhadap Kepuasan Mahasiswa

2021 ◽  
Vol 1 (3) ◽  
pp. 181-190
Author(s):  
Dewi Puspasari
Keyword(s):  
Undergraduate Students ◽  
Degrees Of Freedom ◽  
Secondary Data ◽  
Validity And Reliability ◽  
Study Program ◽  
Total Data ◽  
Level Of Significance ◽  
Quality Learning ◽  
Students Satisfaction ◽  
Linear Regressions

The research do to identified how description about quality learningwhich has been given by teacher to students, to identified howdescription about students satisfaction and to find out howsubstantial the influence of quality learning toward studentssatisfaction research on business management STIEB PerdanaMandiri Purwakarta 2017 are 86 students. The data sources used inthis research were primary and secondary data, data collectiontechnique used was using by questionnaire, data measurement usedwas Likert scale using validity and reliability and data analysistechnique used is simple linear regressions. The result of thesignificant test (t test) in this research was t count = 32.316 and asignificance of 0.000. the procedure for finding table statistics withcriteria for the level of significance (?=0.1) for the two-party testand df or dk (degrees of freedom) = total data - 2 or 88-2 = 86. Sowe get t_(table ) = 1,991 Thus, t_(count )?t_(table ) or 32.316 1.991and the probability value is 0.05 more than the Sig value (0.05 >0.000), then Ha is accepted and Ho is rejected, meaning that it issignificant and the value of R = 0.961 and the coefficient ofdetermination (Rsquare ) of 0.924 ( is the square of the correlationcoefficient or 0.961 x 0.961 = 0.924 ). This means that learningaffects the satisfaction of undergraduate students of the BusinessManagement Study Program while attending lectures 92.4%. Whilethe remaining 7.6% is determined by other factors.

scholarly journals NIAT UNTUK MENGAMBIL SERTIFIKASI AKUNTAN DENGAN PENGUJIAN THEORY OF PLANNED BEHAVIOR DAN TEORI MOTIVASI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
I Gusti Ayu Ratih Permata Dewi ◽  
Putu Yudha Asteria Putri ◽  
Cok Istri Ratna Sari Dewi
Keyword(s):  
Theory Of Planned Behavior ◽  
Planned Behavior ◽  
Achievement Motivation ◽  
Undergraduate Students ◽  
Subjective Norms ◽  
Perceived Behavioral Control ◽  
Career Motivation ◽  
Study Program ◽  
Economic Motivation ◽  
Motivation And Achievement

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh sikap, norma subektif, kontrol perilaku persepsian, pemahaman, motivasi karir, motivasi ekonomi, dan motivasi prestasi terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA. Populasi dalam penelitian ini adalah seluruh mahasiswa S1 program studi Akuntansi Universitas di Bali yang berjumlah 10.624 mahasiswa akuntansi dengan sampel sejumlah 100 mahasiswa. Teknik analisis data yang digunakan pada penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan pengujian hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa sikap, norma subektif, pemahaman, motivasi karir, dan motivasi prestasiberpengaruh terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA. Sedangkan kontrol perilaku persepsian dan motivasi ekonomi tidak berpengaruh terhadap niat mahasiswa untuk mengambil sertifikasi akuntan profesional ACCA, CA dan CPA.Kata Kunci: Theory of Planned Behavior, Teori Motivasi, Sertifikasi Akuntan ProfesionalABSTRACTThis study aims to analyze the influence of attitudes, subjective norms, perceived behavioral control, understanding, career motivation, economic motivation, and achievement motivation on students' intentions to take the ACCA, CA and CPA professional accountant certification. The population in this study were all undergraduate students of the University of Bali Accounting study program totaling 10,624 accounting students. In this study the authors narrowed the population to the number of students by 10,624 by calculating the sample size which was done using the Slovin technique, so that the sample in this study were 100 students. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test and hypothesis testing using multiple regression analysis. The results of this study prove that attitudes, subjective norms, understanding, career motivation, and achievement motivation affect student intentions to take the ACCA, CA and CPA professional accountant certification. While perceived behavior control and economic motivation do not affect students' intention to take ACCA, CA and CPA professional accountant certification.Keywords: Theory of Planned Behavior, Motivation Theory, Professional Accountant Certification

Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan

2017 ◽  
Vol 4 (2) ◽  
pp. 169-180
Author(s):  
Arif Fajar Wibisono ◽  
Yudha Catur Kusuma N
Keyword(s):  
Organizational Climate ◽  
Tax Compliance ◽  
Quantitative Approach ◽  
Multiple Linear Regressions ◽  
Parametric Test ◽  
Tax Corruption ◽  
Linear Regressions

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.

scholarly journals Warranty Claim Quantity Forecasting via Multiple Linear Regressions

2021 ◽  
Vol 1962 (1) ◽  
pp. 012043
Author(s):  
N Haris ◽  
A K Junoh ◽  
W Z A Wan Muhamad
Keyword(s):  
Multiple Linear Regressions ◽  
Linear Regressions

MINAT CALON PEMILIK KARTU DEBIT DANAMON MANCHESTER UNITED DI YOGYAKARTA

2014 ◽  
Vol 9 (2) ◽  
pp. 113
Author(s):  
Septi Anggraeni
Keyword(s):  
Brand Image ◽  
Multiple Linear Regressions ◽  
Debit Card ◽  
Advertising Message ◽  
Analysis Methods ◽  
Linear Regressions

The purpose of this study is to understanding the influence product, advertising design, advertising color, advertising message, and brand image toward interest to Danamon’s Debit Card Manchester United advertising brochure at Yogyakarta. The data was gained by spreading 100 questionnaires to 100 respondents who has never had the Danamon’s Debit Card Manchester United. The analysis methods that used in this research is multiple linear regressions. Based on the result of multiple linear regressions, the results showed product, brochure design, brochure color, brochure message and brand image that influencing the having interest of Danamon’s Debit Card Manchester United at Yogyakarta Keywords: Product, Brochure design, Brochure color, Brochure message and Brand image

scholarly journals IMPROVING CUSTOMER LOYALTY THROUGH EXPERIENTAL VALUE, SERVICE QUALITY AND TRUST

2020 ◽  
Vol 1 (2) ◽  
pp. 117
Author(s):  
Rifki Arikah An Namla ◽  
Sukaris Sukaris ◽  
Budiyono Pristyadi ◽  
Al Kusani Al Kusani
Keyword(s):  
Service Quality ◽  
Customer Loyalty ◽  
Multiple Linear Regressions ◽  
Probability Sampling ◽  
Service Company ◽  
Sample Amount ◽  
Experiential Value ◽  
Linear Regressions

Customer with high loyalty are the assets of the company because they will provide positive recommendations and indirectly will invite people around to determine and use the product of the service company they use. This research aims to find out whether there is an effect of experiential value, service quality and trust on customer loyalty indihome in Gresik regency. Sampling is used Non Probability Sampling by using Ferdinand formula, where the sample amount is 100 people. The analysis used in this study is multiple linear regressions. The results are proven to show that experiential value, service quality and trust have a positive and significant effect on customer loyalty in Gresik regency

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