scholarly journals PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Elfin Siamena ◽  
Harijanto Sabijono ◽  
Jessy D.L Warongan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
T Test ◽  
Purposive Sampling ◽  
Tax Revenues ◽  
A Value ◽  
The Individual ◽  
Compliance Issue ◽  
Research Analysis

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance

scholarly journals The Effect of Debt To Asset Ratio, Long Term Debt To Equity Ratio and Time Interest Earned Ratio on Profitability

2021 ◽  
Vol 1 (1) ◽  
pp. 68-78
Author(s):  
Indina Farah ◽  
Chaerul Amin ◽  
Pramudianto Pramudianto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
T Test ◽  
F Test ◽  
Purposive Sampling ◽  
Food And Beverage ◽  
Equity Ratio

This study’s purpose is to analyse the influence of DAR, LDER, and TIER on Profitability. Populations of data are taken food and beverage companies listed in BEI from 2009-2011. Samples taken using purposive sampling method and total of samples used during study period is 39 samples. Hypothesis used in this study is multiple linear regression. Based on F test, the results indicated DAR, LDER, and TIER have a significant effect on Profitability. DAR, LDER, and TIER partial effect on Profitability was evaluated using T test. DAR have a negative and non-significant effect on ROE at -0,252. LDER have a negative and significant effect on ROE at -0,437 and TIER have a positive but non-significant effect on ROE at 0,00020.

scholarly journals PENGARUH KUALITAS PRODUK, LOKASI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA CAFE KINOL BISTRO N’POLL DI KOTA PADANG

JURNAL PUNDI ◽  
2020 ◽  
Vol 3 (3) ◽  
pp. 161
Author(s):  
Irdha Yusra ◽  
Rio Nanda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Sampling Method ◽  
Sampling Technique ◽  
T Test ◽  
Purchasing Decisions ◽  
Purposive Sampling ◽  
Analysis Techniques

AbstractThe purpose of this study was to find out and analyze the effect of product quality, location and price on purchasing decisions at Kinol Bistro N 'Poll Cafe in Padang City. The population in this study were all consumers who made purchases at the Kinol Bistro N ’Poll cafe in Padang City totaling 2,446. while the number of samples in this study were 100 respondents. The sampling technique used is purposive sampling method, namely by taking samples based on certain criteria. Data analysis techniques used to test hypotheses are multiple linear regression, and statistical T test. The results showed that the variables of product quality, price and location had a significant effect on purchasing decisions at Kinol Bistro N 'Poll Cafe in Padang City. Keywords: Product Quality, Location, Price, and Purchasing Decision.

scholarly journals Pengaruh Service Excellent dan Nilai Nasabah terhadap Kepuasan Nasabah Kredit PT. Bank Mandiri Cabang Kesiman di Denpasar

Widya Amrita ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 362-380
Author(s):  
I Kadek Sepiawan ◽  
Gusti Ayu Wimba
Keyword(s):  
Linear Regression ◽  
Customer Satisfaction ◽  
Multiple Linear Regression ◽  
Customer Value ◽  
Sampling Method ◽  
T Test ◽  
Product Performance ◽  
Purposive Sampling ◽  
Service Excellence ◽  
Analysis Technique

Customer satisfaction is a feeling of satisfaction or disappointment for someone resulting from a comparison of product performance or results with expectations. The formulation of the problem in this study is, how is the effect of service excellence and customer value on customer satisfaction at PT. Bank Mandiri branch of Kesiman in Denpasar. The purpose of this study was to determine the effect of Service Excellent and Customer Value on Credit Customer Satisfaction at PT. Bank Mandiri Kesiman Branch in Denpasar. This research was conducted at PT. Bank Mandiri Kesiman Branch in Denpasar. The number of samples taken was 93 customers, with the NonProbability sampling method, especially purposive sampling. The analysis technique used is multiple linear regression, t-test (partial), and F test (simultaneous). Based on the analysis, it is found that Service Excellent and Customer Value simultaneously influence customer satisfaction, and partially service excellence and customer value have a positive and significant effect on customer satisfaction.

scholarly journals Pengaruh Citra Merek, Harga, dan Promosi terhadap Keputusan Pembelian Mobil Honda Brio di Kota Padang

JURNAL PUNDI ◽  
2020 ◽  
Vol 3 (2) ◽  
pp. 123
Author(s):  
Maria Magdalena ◽  
Nersi Ulan Sari
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Brand Image ◽  
Sampling Technique ◽  
T Test ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
The City

The purpose of this study was to find out and analyze the influence of brand image, price and promotion on the decision to purchase a Honda Brio car in the city of Padang. The population in this study were all consumers who bought a Honda Brio car in the city of Padang at the Honda Gajah Motor Padang, totaling 584 people. While the number of samples in this study were 85 respondents. The sampling technique used is purposive sampling method, namely by taking samples based on certain criteria. Data analysis techniques used to test hypotheses are multiple linear regression, and statistical T test. The results showed that the variable brand image and promotion had a significant effect on the decision to purchase a Honda Brio car in the city of Padang. While the price variable does not significantly influence the decision to purchase a Honda Brio car in the city of Padang.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012 -2016

2019 ◽  
Author(s):  
Rahima Yahdi ◽  
Aminar Sutra Dewi
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Company Size ◽  
Purposive Sampling ◽  
Company Value ◽  
The Capital Structure

Automotive companies suffered a loss due to a decrease in sales caused by high taxes and the proliferation of manufacturing components.The purpose of this study is to determine the effect of capital structure on value of company, Company size on value of company and profitability on value of company of IDX period 2012-2016, with 6 companies using purposive sampling method. Method of analysis used was multiple linear regression analysis.The result of the research shows that the capital structure do not have positive and significant influence to company value, and company size do not have positive and significant influence to company value while profitability has an effect on company value. This shows that high profitability influences company value in the eyes of investors.

scholarly journals Pengaruh Financial Literacy dan Financial Behavior terhadap Keputusan Investasi pada Ibu-Ibu PKK Kota Jambi

2020 ◽  
Vol 5 (2) ◽  
pp. 263
Author(s):  
Indah Mutiara ◽  
Efandri Agustian
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Literacy ◽  
Sampling Method ◽  
Investment Decisions ◽  
Sampling Technique ◽  
T Test ◽  
Financial Behavior ◽  
Primary Data ◽  
Regression Test

This study aims to determine the level of influence of Financial Literacy and Financial Behavior toward investment decisions. The data used in this study are primary data, the sample used in this study were PKK members in Jambi City. The sampling technique was carried out by using purposive sampling method. The results obtained by using multiple linear regression test Y = 2,337 + 0.159 X1 + 0.518 X2, and the test of this study using the f-test, R2-test and t-test. The results of this study indicate that partially the Financial Literacy and Financial Behavior affect investment decisions. 

scholarly journals Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2020 ◽  
Vol 30 (1) ◽  
pp. 39
Author(s):  
Dewa Putu Gede Widyana ◽  
I Nyoman Wijana Asmara Putra
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Study Population ◽  
Motorized Vehicles

Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.

scholarly journals ANALISIS PENGARUH PROFITABILITAS, STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Alfiana Suri ◽  
Retno Wulandari ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Firm Value ◽  
Sampling Method ◽  
Managerial Ownership ◽  
Purposive Sampling ◽  
Company Value

The effect of profitability, capital structure, managerial ownership and independent board of commissioners on the company's value both simultaneously and partially. The technique used in sampling uses a purposive sampling method because in sampling it uses certain criteria. The research was conducted in the period 2016-2018. The analytical method used is multiple linear regression with the SPSS 22 program. The results of the study show that there is simultaneously an influence between profitability, capital structure, managerial ownership and independent board of commissioners on company value and partial profitability which has no influence on firm value, while capital structure, managerial ownership and independent board of commissioner have a significant effect on the value of the company.

scholarly journals Willingness to Pay Analysis of First Fuel in Yogyakarta

2020 ◽  
Vol 4 (2) ◽  
pp. 140-148
Author(s):  
Masniya Khairunnisa ◽  
Lilies Setiartiti
Keyword(s):  
Linear Regression ◽  
Willingness To Pay ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Variable Number ◽  
Least Square ◽  
Purposive Sampling ◽  
Ordinary Least Square

This study aims to measure the value of willingness to pay and analyze the factors that affect consumer willingness to pay toward Pertamax fuel. This study's dependent variable is income, number of owned vehicles, the frequency of vehicle use, and product literacy. In this study sample of 100 Pertamax fuel users in Yogyakarta were selected using the Purposive Sampling method. This study using multiple linear regression or Ordinary Least Square (OLS). The results show that the value of consumer willingness to pay toward Pertamax fuel is Rp. 10,545. The factors that influence willingness to pay are income, frequency of vehicle use, and product literacy. These three variables are positive and have a significant influence on consumer willingness to pay toward Pertamaxfuel. While the variable number of the owned vehicle

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