scholarly journals THE EFFECT OF LIQUIDITY ON TAX AVOIDANCE WITH PROFITABILITY MEDIATION VARIABLE IN BUMN COMPANIES LISTED ON THE IDX IN 2017-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 108-114
Author(s):  
Jojor Sihol Marito ◽  
Francis Hutabarat
Keyword(s):  
Multiple Regression ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
F Test ◽  
Period Analysis ◽  
Independent Variable ◽  
Descriptive Method

The research objective was to determine the effect of liquidity on tax avoidance with profitability mediation variable in bumn companies listed on the idx in 2017-2018. This study uses a descriptive method with a population of 20 companies and uses a sample of 40 research samples based on 20 BUMN companies listed on the Indonesia Stock Exchange for the year 2017-2018 period. Analysis of the data is the coefficient of determination, F test, t-test, multiple regression. The significant test results show that in model 1 there is no significant effect between liquidity and tax avoidance, this is evidenced by the F-test 4.089 and a significant value of 0.05 at α = 5%. Whereas in model 2, it is found that with the mediation of profitability it is found that the effect of liquidity, profitability on tax avoidance is significant with a significant level of 0.032 at a significant level of 5% with an F-test of 3.779.The significant test results show that the independent variable shows that in model 1 there is no significant effect on the liquidity variable on tax avoidance with a significant value of 0.50 at the 10% significant level. Whereas in model 2, it is found that there is a mediation of profitability, it is found that liquidity and tax avoidance have a significant effect, namely 0.060 at a significant level of 10%. And related to profitability and tax avoidance, there is a significant effect with a significant level of 0.080 at a significant level of 10%. Thus, the existence of profitability does partially mediate the effects of liquidity and tax avoidance. So it is concluded that liquidity has a significant effect on tax avoidance, and profitability has a significant effect on tax avoidance.

scholarly journals Pengaruh Jurusan, Biaya dan Kualitas terhadap Keputusan Siswa Untuk Masuk SMK Negeri 2 Batanghari

2019 ◽  
Vol 10 (1) ◽  
pp. 7
Author(s):  
Ahmad Fithoni ◽  
Zazili Zazili
Keyword(s):  
Middle School ◽  
Multiple Regression ◽  
Positive Influence ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test ◽  
Simultaneous Test ◽  
Independent Variable ◽  
The Cost

This study aims to determine the Effect of Department, Cost and Quality on Student Decisions to enter Kujuruan Middle School (SMK). This research is descriptive quantitative with the number of respondents as many as 110 people from students of SMK Negeri 2 Batanghari. The analysis used is multiple regression, partial test (t test), simultaneous test (f test), and determination test (R2). The results showed that the most dominant independent variable or a positive influence was the Cost variable (X2) with tcount (10,969)> t table (1,65936). For F Test it is known that Fcount = 101.212> Ftable = 2.69 This means that together the Department, Cost and Quality influence the Student's Decision to enter SMK Negeri 2 Batanghari because the calculated f value of 101.212 is greater than the f table 2.69 (101.212 > 2.69). While seen from the coefficient of determination. Department, Cost and Quality influence the Decision of Students to enter SMK Negeri 2 Batanghari by 73.4% and the remaining 2.66% is influenced by other factors not examined in this study.

scholarly journals PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN PADA CV. CAHAYA BONANZA ABADI LAMONGAN

2020 ◽  
Vol 19 (1) ◽  
pp. 33-43
Author(s):  
Mohamad Rizal Nur Irawan
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Significant Influence ◽  
T Test ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Test Results ◽  
F Test ◽  
Independent Variables ◽  
Independent Variable

Customer satisfaction will be formed if it can meet the customer's basic expectations. Many factors influence customer satisfaction, including service quality and price. The problem that the answer to this research is looking for is the effect of partial, simultaneous and dominant independent variables (service quality and price) on customer satisfaction. Data analysis methods used are validity test, reliability test, classic assumption, multiple regression analysis, multiple correlation test, coefficient of determination, F test, t test. The results of multiple linear regression obtained an equation, (Y = 2.936 + 0.098 X1 + 0.246 X2). The t-test results obtained by t count variable service quality 5.434 price 3.704 greater than t table 1.660 between independent variables partially has a significant influence on customer satisfaction. The results obtained from the F test are: F count (75,966)> F table (3,09) means that variables simultaneously have a significant effect on customer satisfaction. From the regression calculation and t count value can be drawn that the most dominant influence on customer satisfaction is price. From the results of the analysis concluded that the independent variable (service quality and price) has a significant influence on customer satisfaction Cv. Cahaya Bonanza Abadi Lamongan.

scholarly journals KINERJA KEUANGAN BANK MILIK PEMERINTAH INDONESIA (Studi Kasus : BNI, BRI, BTN, Bank Mandiri)

2019 ◽  
Vol 7 (1) ◽  
pp. 23-35
Author(s):  
Ahmad Soleh ◽  
Yun Fitriano
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test ◽  
Independent Variable ◽  
Positive Effect

This study aims to analyze the comparison of the financial performance of state-owned banks and provide empirical evidence of the effect of LDR, CAR, and NPL on ROA. This analysis uses an independent variable of liquidity and solvency. The independent variable is focused on CAR, LDR, NPL, while the dependent variable is profitability focused on ROA. The data used are secondary data derived from the annual financial statements of BNI, BRI, BTN, Bank Mandiri listed on the Indonesia Stock Exchange in the period 2008 to 2015. The method of testing data uses, classic assumption test, multiple linear regression, coefficient of determination (R2 ), by testing the hypothesis t test and F test. The results showed that the multiple linear regression equation Y = 1.145 + 0.023 X1 + 0.004 X2 - 0.281 X3. Partial test (t test) shows that the LDR ratio of government-owned banks has a positive and significant effect on ROA with a t count of 3.108 > t table 1.693 with a significant level of 0.0046 or 0.46%. CAR ratio has a positive effect and is not significant for ROA with a t count of 0.126 < t table 1.693 with a significant level of 0.9004 or 90.4%. The NPL ratio has a negative and not significant effect on ROA with a tcount of -4.594 < t table 1.693 with a significant level of 0.0001 or 0.01%. Simultaneous testing (F test) shows the ratio of LDR, CAR, and NPL has a positive and significant effect on ROA with a calculated F value of 26.414 > t table 2.93 with a significant level of 0.000 or 0.0%. The results of testing the coefficient of determination (R2) shows that the independent variables LDR, CAR, and NPL can explain the effect on the dependent variable ROA, which is equal to 0.863 or 86.3% while 13.7% is influenced by other variables not examined.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Debbianita ◽  
Vinny Stephanie Hidayat ◽  
Ivana
Keyword(s):  
Regression Analysis ◽  
Hypothesis Testing ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
T Test ◽  
F Test ◽  
Research Hypothesis ◽  
Inventory Activity

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 

scholarly journals THE INFLUENCE OF PRODUCT VARIATIONS, PRICES AND SALES PROMOTIONS ON CONSUMER DECISIONS IN BUYING MITSUBISHI CARS IN SURAKARTA

2017 ◽  
Vol 1 (01) ◽  
Author(s):  
M. Hasan Ma'ruf
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Test Reliability ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Purchasing Decisions ◽  
Sales Promotions ◽  
F Test ◽  
Consumer Decisions

The purpose of this study was to analyze the effect of product variations, prices and sales promotions on consumer decisions in buying Mitsubishi cars in Surakarta both partially and partially. The data analysis techniques used are validity test, reliability test, classic assumption test, multiple linear regression analysis, t test, F test, coefficient of determination (R²). The results obtained: 1) The results of the t test obtained product variations have a positive and significant effect on purchasing decisions, the price has a positive and significant effect on purchasing decisions and promotion has a positive and significant effect on purchasing decisions, 2) F test results obtained Sig. amounting to 0,000 smaller than 0.05 or sig. = 0.000

scholarly journals PENGARUH HARGA BAWANG MERAH TERHADAP PRODUKSI BAWANG MERAH DI JAWA TENGAH

JEJAK ◽  
2015 ◽  
Vol 8 (1) ◽  
Author(s):  
Ade Pranata ◽  
Ahmad Takhlishul Umam
Keyword(s):  
Negative Impact ◽  
T Test ◽  
Least Square ◽  
Coefficient Of Determination ◽  
Test Results ◽  
F Test ◽  
Ordinary Least Square ◽  
Central Java ◽  
The Government ◽  
Test For Normality

<p>Onion prices are fluctuating in Central Java, causing profits onion farmers uncertain. So that when the price drops causing the farmers had a loss and decrease cultivating intensity in the next season. The data in this study using quantitative data using OLS (Ordinary Least Square) with the classical assumption: multicoloniarity, autocorrelation, heteroscedasticity, and test for normality. The test equipment are using F-test, t test, and R<sup>2</sup>. From the test results of significance (F test) showed that the independent variables simultaneously significant effect on dependent variable with the calculated F value of 7.594314 and 0.007849 probability &lt;0.05. The results of the partial model test (t test) showed that the price of onion variables significantly influencing the production of onion variables with probability 0.0078 &lt;α (0.05) and had a negative impact, with coefficient of -3,148.617. Coefficient of determination on this results is 0.117569. it could be explained that onion production is influenced by variables onion prices by 11.76% while the remaining 88.24% influenced by other variables outside the model. Recomendate : The government needs to control the price that farmers do not lose money when prices fall and can continue cultivating in the next period. So that the onion production is relatively stable.</p><p> </p>

scholarly journals PENGARUH VARIABEL KEUANGAN PERUSAHAAN (RETURN ON ASSET, EARNING PER SHARE, CURRENT RATIO, DAN FINANCIAL LEVERAGE) TERHADAP UNDERPRICING

2014 ◽  
Vol 4 (1) ◽  
pp. 48
Author(s):  
Maryoto Maryoto ◽  
Salamatun Asakdiyah
Keyword(s):  
Initial Public Offering ◽  
Stock Exchange ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Financial Leverage ◽  
Return On Assets ◽  
Current Ratio ◽  
A Value ◽  
Public Offering

This research wa carried out on companies that do the Initial Public Offering (IPO) in the period 2008-2009. With a population of 31 companies and get a sample of 27 companies with the technique of sampling using purposive sampling. In this study tested the hypothesis by using multiple regression and t test. After doing an analysis of 27 companies in initial public offering in 2008 until 2009 are listed in Indonesia Stock Exchange, obtained the results of the calculation of the coefficient of determination (R2) obtained a value 0f 0.170 is in a position of positive mean return on assets (ROA), earning per share (EPS), current ratio (CR), and financial leverage (FL) 1.7% to explain underpricing. Thus 98.3% underpricing is explained by other variables not examined in this study. By using the t test for variable return on assets (ROA), earnings per share (EPS), current ratio (CR), and financial leverage (FL) had no significant influence on underpricing with the test results significantly greater value than the alpha (5%).

scholarly journals Analisis Pengaruh Kecerdasan Emosional dan Kecerdasan Spiritual Terhadap Kinerja Karyawan Perusahaan Daerah Air Minum Tirta Peusada

2018 ◽  
Vol 10 (2) ◽  
pp. 182
Author(s):  
Syardiansah Syardiansah ◽  
Afriadi Afriadi ◽  
Muhammad Nur Daud
Keyword(s):  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Analysis Method ◽  
F Test ◽  
Emotional Quotient

This study aims to determine the effect of emotional Quotient and spiritual Quotient on employee performance at PDAM Tirta Peusada, East Aceh Regency. The number of samples in this study is 65 respondents using non-probability sampling technique that is saturated sampling. Data analysis method used is multiple linear regression analysis, t test, F test, and analysis of the coefficient of determination. The regression equation obtained is K = 2.138 + 0.442X1 + 0.218X2. The results of this study explain that emotional Quotient and spiritual Quotient have a significant effect on employee performance at PDAM Tirta Peusada, East Aceh District, where from the results of the t test, the value of t sig is obtained. emotional Quotient variable is 0.018 <0.05, and spiritual Quotient variable is 0.033 <0.05. Emotional Quotient and spiritual Quotient simultaneously have a significant effect on employee performance at PDAM Tirta Peusada, East Aceh Regency, where the F test results obtained t sig values. 0.011 <0.05. From the analysis of the coefficient of determination, it is known that emotional Quotient and spiritual Quotient affect employee performance at PDAM Tirta Peusada Aceh Timur by 47.2%, while the remaining 52.8% is influenced by other variables outside this research model.

scholarly journals PERSEPSI KEMUDAHAN, RESIKO DAN KEPERCAYAAN TERHADAP KEPUTUSAN PENGGUNAAN GOPAY

2020 ◽  
Vol 15 (1) ◽  
pp. 144-153
Author(s):  
Buyung Nova Tri Anggono ◽  
Istiatin . ◽  
Solichul Hadi A B
Keyword(s):  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Coefficient Of Determination ◽  
Test Results ◽  
Reduce Risk ◽  
Quantitative Descriptive ◽  
Descriptive Method

The aims of this study is to determine and explain the simultaneous and partial influence of perceptions of ease, risk and trust in the decision to use Gopay. The research method of this study was quantitative descriptive method. The population is all active student of Batik Islamic Surakarta University. The number of sample was determined by using Slovin formula which has result of 100 respondents. The sampling technique was using purposive sampling method meanwhile questionnaire was used to collect the data. The technique of the data analysis used in this study are the classical assumption test instrument and hypothesis test (multiple linear regression analysis, F test, t test and coefficient of determination) with the help of SPSS Statistics. The results of this study shows that the variable perception of ease, risk and trust affect the decision to use Gopay. The t-test results shows the perception of ease affect the decision to use Gopay. The risk does not affect the decision to use Gopay. Trust influences the decision to use Gopay. Suggestions from this research are Gopay should increase its convenience, reduce risk, and maintain credibility so that consumers will continue to trust Gopay

scholarly journals PENGARUH KECERDASAN EMOSIONAL DAN KETERAMPILAN KOMUNIKASI TERHADAP PRESTASI AKADEMIK MAHASISWA PENDIDIKAN BAHASA INGGRIS DI IKIP BUDI UTOMO MALANG

2018 ◽  
Vol 24 (1) ◽  
pp. 1-16
Author(s):  
Enis Fitriani
Keyword(s):  
Academic Achievement ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Communication Skill ◽  
T Test ◽  
Student Academic Achievement ◽  
Test Results ◽  
F Test ◽  
Independent Variable ◽  
Quota Sampling

This study aimed to determine the effect of emotional quotient (EQ) and communication skill(CS) on student academic achievement (AC). This quantitative studyis explanation type using quota sampling and the analysis used classical assumption test and multiple linear regression analysis.The result of t test showed that both independent variableX1 (EQ) and independent variable X2 (CS) had no effect on dependent variable Y (AC) as evidenced by significance value X1=0.185 (e”0.05) and value significance X2=0.398 (e”0.05). F test results showed that there was no effect between independent variable X1 and independent variable X2 to dependent variable Y simultaneously known from F significance value that is equal to 0.410 (e”0.05). The conclusions are: EQ has no effect on academic achievement; communication skill has no effect on academic achievement; and simultaneously EQ and communication skill have no effect on academic achievement.

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