scholarly journals The Effect of Budget Participation, Budget Emphasis, and Compensation on Budget Slack at Le Grande Bali

2020 ◽  
Vol 3 (2) ◽  
pp. 137-144
Author(s):  
Anak Agung Istri Indah Utari Dewi ◽  
◽  
I M A Putrayasa ◽  
A A G M Suarjana ◽  
◽  
...  
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Budgetary Slack ◽  
Analysis Techniques ◽  
Head Of Department ◽  
Positive Effect ◽  
Budgeting Process

Managers and supervisors at Le Grande Bali participate in preparing company budgets and pressured to be able to achieve budget targets, so managers and supervisors make it easier to achieve budget targets through budgetary slack to get compensation in the form of bonuses but also offset by penalties to managers and supervisors and all existing employees at Le Grande Bali a truth inducing system. This study aims to determine the effect of budget participation, budget emphasis, and compensation on budgetary slack both partially and simultaneously on Le Grande Bali. The type of data used in this study is primary data obtained by distributing questionnaires to respondents. The questionnaire was distributed to the Head of Department and supervisors of each section department and subordinates who were involved in the budgeting process at Le Grande Bali. The sampling method in this study uses saturated samples using multiple linear regression analysis techniques. The results of this study indicate that: (1) Budget participation does not affect budgetary slack. (2) Budget emphasis has a significant positive effect on budgetary slack. (3) Compensation has no effect on budgetary slack. (4) Budget participation, budget emphasis, and compensation simultaneously have a significant positive effect on budgetary slack.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuwita Ariessa Pravasanti
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Factors Affecting ◽  
Positive Effect ◽  
Selection Of

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

scholarly journals Tinjauan terhadap Kualitas Kerja Karyawan Berdasarkan Pengalaman Kerja dan Motivasi pada PT. Latexindo Toba Perkasa Kabupaten Deli Serdang

2019 ◽  
Vol 2 (2) ◽  
pp. 279-293
Author(s):  
Amrin Mulia Utama
Keyword(s):  
Work Experience ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Significance Level ◽  
Analysis Techniques ◽  
Positive Effect

This study aims to find out) The effect of work experience and motivation variables on employee performance of PT. Latexindo Toba Perkasa Deli Serdang District This research is categorized as associative research. Samples taken were 55 employees of PT. Latexindo Toba Perkasa Deli Serdang District. Data analysis techniques in this study are multiple linear regression analysis techniques. The research data comes from primary data and the process of collecting data using interviews and questionnaires. From the results of the study obtained Work experience has a significant positive effect on employee performance, where t is equal to 3,714 > t table 1.67469 with a significance of 0.000 <0.005. Motivation has a significant positive effect on employee performance where t count is 3,511 > t table 1.67469 with significance 0.001 <0.005. Work experience and motivation influence simultaneously on employee performance where F count is 38,575 with a significance level of 0,000 < 0.005. The calculated F value is 38.575 and F table 3.18. Significance value 0.001 < 0.005.

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 Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

scholarly journals The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Positive Effects ◽  
Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

scholarly journals The Effect of Vigor, Dedication and Absorption on the Employee Performance of PT Garuda Indonesia Cargo

2021 ◽  
Vol 6 (4) ◽  
pp. 311-316
Author(s):  
Lalu Heri Saputra Jaya ◽  
Eny Ariyanto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Head Office ◽  
Positive Effect

This study aims to analyze the effect of vigor, dedication and absorption on the employee performance of PT Garuda Indonesia Cargo. The object of this study is the employees of PT Garuda Indonesia at the Head Office Cargo Directorate, which is located in the Cargo Area of Soekarno-Hatta Airport. The population of this study is 93 employees of PT Garuda Indonesia at the Head Office Cargo Directorate. The sampling method used is a census sample. Therefore, the sample of this study is 93 employees. Multiple linear regression analysis is used in this study with the help of the SPSS application version 26. The results of this study indicate that simultaneously, vigor, dedication and absorption have a positive and significant effect on employee performance. Partially, both vigor and dedication have a significant positive effect on employee performance. Meanwhile, absorption has no effect and is not significant. The magnitude of the influence (R Square) of vigor, dedication and absorption on employee performance is 48,1%.

scholarly journals THE EFFECT OF TRANSPARENCY, COMMUNITY PARTICIPATION, AND ACCOUNTABILITY ON MANAGEMENT OF VILLAGE FUNDS IN PONOROGO REGENCY

2019 ◽  
Vol 14 (1) ◽  
pp. 31 ◽  
Author(s):  
Khusnatul Zulfa Wafirotin ◽  
Umi Septiviastuti
Keyword(s):  
Community Participation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Significant Positive Effect ◽  
Validity And Reliability ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the Effect of Transparency, Community Participation, and Accountability on Village Fund Management (DD) in Ponorogoregency. The research method used is quantitative descriptive with the type of data, namely primary data. Data collection techniques are carried out by distributing questionnaires to respondents. The study was conducted on villages in Pulung and Ngebel Subdistricts, this is because the two sub-districts were not on time in submitting the Realization Report on the Use of DD in the 2017 Budget year to Ponorogoregency DPMD. The population of this study is the Village Chief, Village Secretary, Village Treasurer, Kasi Development, Kasi Community Empowerment, and Chairman of the BPD. The sampling method used was saturated sampling. Based on the population and the sample determination method obtained 156 respondents. Effects of Transparency, Community Participation, and Accountability on DD Management in Ponorogoregency using multiple linear regression analysis and coefficient of determination. Test the quality of the data used is the test of validity and reliability. Furthermore, hypothesis testing using t and F test. The results of this study indicate that the first hypothesis, namely transparency, has a significant positive effect on DD management in Ponorogoregency. The second hypothesis of community participation has a significant positive effect on DD management in Ponorogoregency. The third hypothesis of accountability has a significant positive effect on DD management in Ponorogo.Regency. The fourth hypothesis obtained results that transparency, community participation, and accountability had a significant positive effect on DD management in Ponorogo.This was supported by the results of the recapitulation of respondents' answers and real conditions in the field. Kata kunci :   Transparansi, Partisipasi Masyarakat, Akuntabilitas, Pengelolaan   Dana Desa.

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 &gt; 1,6772) and significant (0,000 &lt;0,05) on consumer buying interest. Location variables have a negative effect (-0,079) &lt; (1,6772) and are not significant (0,937 &gt; 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.

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