scholarly journals PENGARUH KUALITAS KOMITE AUDIT, UKURAN PERUSAHAAN, REPUTASI AUDITOR, PERUSAHAAN ANAK TERHADAP KETERLAMBATAN AUDIT PADA PERUSAHAAN MANUFAKTUR

KEBERLANJUTAN ◽  
2019 ◽  
Vol 4 (1) ◽  
pp. 1013
Author(s):  
Danang Choirul Umam
Keyword(s):  
Multiple Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sample Selection ◽  
T Test ◽  
Coefficient Of Determination ◽  
Multiple Regression Equation ◽  
Independent Variables ◽  
Industry Sectors

This study aimed to examine the influence of the Audit Committee, Company Size, Reputation Auditor, a Subsidiary of the Audit Delay. This research was conducted at the company's manufacturing base and chemical industry sectors that exist on the Stock Exchange during the period 2013 - 2015. Based on the method of sample selection, the sample is obtained at the end of the study where 77 of the manufacturing sector in BEI.The analytical methods used are multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity and autocorrelation. Once the data is free from classical assumptions, the next stage is hypothesis testing is done by using the t test to determine the effect of each variable to be partly independent variables.Based on the analysis, it is known that the audit committee, the auditor's reputation and its subsidiaries do not affect the audit delay. While the size of the company negatively affect audit delay. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 16.7% while the rest (83.3%) is explained by other variables.

scholarly journals EFFECT OF GCG AND FINANCIAL PERFORMANCE ON THE QUALITY OF INTERNET FINANCIAL REPORTING

2019 ◽  
Vol 2 (1) ◽  
pp. 52
Author(s):  
Putri Dwi Wahyuni ◽  
Febrina Mahliza
Keyword(s):  
Financial Performance ◽  
Multiple Regression ◽  
Financial Reporting ◽  
Manufacturing Sector ◽  
Sample Selection ◽  
Coefficient Of Determination ◽  
Multiple Regression Equation ◽  
Test Statistic ◽  
Equation Analysis

This study aims to analyze and measure the effect of the mechanism of Good Corporate Governance and Financial Performance on the quality of Internet Financial Reporting. This research was conducted in the manufacturing sector on the IDX during the 2015-2016 period. Based on the method of sample selection, the sample was obtained at the end of a study of 140 data with 70 issuers being 125 data from the manufacturing sector on the IDX. The analytical method used is multiple regression analysis. The t-test statistic was carried out before multiple regression equation analysis, in the first stage the classical assumption was tested which consisted of normality, multicollinearity, heteroscedasticity, and autocorrelation. Based on the results of the analysis, it is known that institutional ownership, the proportion of independent commissioners, frequency of meeting of commissioners, return on assets and leverage have no effect on Internet Financial Reporting. The coefficient of determination that sees the influence of the independent variable used in the research model of the dependent variable is 9.30%, while the rest (90.70%) is explained by other variables

scholarly journals PENGARUH KINERJA SOSIAL DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN

2015 ◽  
Vol 12 (1) ◽  
pp. 72
Author(s):  
Ahmad Rosyid
Keyword(s):  
Financial Performance ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Social Performance ◽  
Regression Method ◽  
Performance Impact ◽  
Positive Direction ◽  
Independent Variables ◽  
Multiple Regression Method ◽  
Industry Sectors

This study aimed to examine the effect of social andenvironmental performance’s disclosure on financial performance incompanies listed on the Stock Exchange under energy, mining and infrastructure industry sectors during 2010- 2013.Using multiple regression method, the results show that environmental and social performance impact on the financial performance simultaneously while partially none of the independent variables affect the dependent variable. But the positive direction of their relationship is congruent with the theory. That is the better environmental and social performance then the better the financial performance

scholarly journals The Determinant On Earnings Persistence In Automotive Companies In Indonesia

Riset ◽  
2020 ◽  
Vol 2 (1) ◽  
pp. 252-263
Author(s):  
Adibah Yahya ◽  
Saepul Hidayat
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Financial Ratios ◽  
Coefficient Of Determination ◽  
Earnings Persistence ◽  
Return On Assets ◽  
Current Ratio ◽  
Independent Variables ◽  
Total Debt

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence

scholarly journals Pengaruh Capital Adequacy Ratio, Return on Asset, Loan to Deposit Ratio dan Non Performing Loan Terhadap Laba Bersih pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2018

2020 ◽  
Vol 5 (1) ◽  
pp. 113
Author(s):  
Yunan Surono ◽  
Saiyid Syeikh ◽  
Ade Rinaldi
Keyword(s):  
Multiple Regression ◽  
Stock Exchange ◽  
Secondary Data ◽  
T Test ◽  
Capital Adequacy ◽  
Multiple Regression Equation ◽  
F Test ◽  
Capital Adequacy Ratio ◽  
Net Profit ◽  
Public Banks

This research aims to analyze the effect of simultaneous capital adequacy ratio, return on asset, loan to deposit ratio and non performing loan on the net profit of government public banks in Indonesia Stock Exchange. The effect of partial capital adequacy ratio, return on asset, loan to deposit ratio and non performing loan on the net profit of government public banks in Indonesia Stock Exchange. The research methodology is descriptive and quantitative analysis methods. Data used is secondary data. The population become object in this research is government public bank period of year of 2014-2018. Amount sample the used is the fourth (4)  government public bank and still stand up during period of perception and also publicized of year of 2014-2018 by Indonesian Stock Exchange the analysis multiple regression, hypotesis test so determinant coefficient F test  and  t test. The object of this research is foreign exchange bank listed on the Stock Exchange Indonesia 2014-2018. The sampel in the receach is PT Bank Negara Indonesia,Tbk (BBNI), PT Bank Rakyat Indonesia,Tbk (BBRI), PT Bank Tabungan Negara,Tbk (BBTN), PT Bank Mandiri,Tbk (BMRI), Results of multiple regression equation is Y =  11,469 + 1,30X1  +  1,599X2  - 5,069X3  + 0,481X4  + e,  F test result, it is known that  capital adequacy ratio, return on asset, loan to deposit ratio and non performing loan simultaneously on the net profit. F count larger than F table (52,763 > 3,06) or comparing the significant level of 0.05 then (0.000 < 0.05) then Ho is rejected and Ha accepted. Based on the results of the t test capital adequacy ratio, return on asset and loan to deposit ratio have significant effect between the net profit  (tcount> ttable).Conclusion is the capital adequacy ratio, return on asset, loan to deposit ratio and non performing loan simultaneously on the net profit.. While partially have variable capital adequacy ratio, return on asset and loan to deposit ratio have significant to net profit

scholarly journals ANALISIS PENGARUH BAURAN PEMASARAN TERHADAP MINAT BELI MELALUI VARIABEL CITRA MEREK PRODUK PIERO

2020 ◽  
Vol 15 (1) ◽  
pp. 1-18
Author(s):  
Bagas Herlambang Autoprawiro ◽  
Berta Bekti Retnawati
Keyword(s):  
Path Analysis ◽  
Multiple Regression ◽  
Descriptive Analysis ◽  
Marketing Mix ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test ◽  
Independent Variables ◽  
Shoe Industry ◽  
Regression Test

The shoe industry in Indonesia collided with each other to strengthen its brand in various ways to attract consumer buying interest. This study was aimed to examine the efforts of the Piero brand to create a buying interest in consumers through several marketing mix variables as variables that represent independent and intervening variable brand image. The population of this research were the followers of the @piero_jateng_diy account who took 30 samples from followers of the account. The sampling used was purposive sampling. Data analysis in this study was using descriptive analysis, multiple regression test, determination coefficient test (R2), t test, F test, and path analysis test. Descriptive analysis had shown the average answer agreed on each tested variable, with a coefficient of determination (R2) of 91.3% and multiple regression resulting in a regression equation Y = -1.360+ 0.282 X1 + 0.383 X2. The first to third hypotheses test which used the t test showed the effect of significance below 0.05 and test the four hypotheses used the F test to showed the effect of independent variables on the dependent variable with a significance below 0.05. The fifth hypotheses test was using path analysis test to produce that mediating variables can provide indirect influence on independent variables on the dependent variable.Piero must strengthen in terms of the availability of goods, easy to remember the Piero brand in the minds of consumers and strengthen it to make Piero one of the consumers' choices.

scholarly journals PERAN STRUKTUR CORPORATE GOVERNANCE DALAM TINGKAT KEPATUHAN MANDATORY DISCLOSURE IFRS

2016 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Sean Archie Ago Tondombala ◽  
Hexana Sri Lastanti
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Governance Structure ◽  
Managerial Ownership ◽  
Mandatory Disclosure ◽  
Independent Variables

<span class="fontstyle0">The objective of this study is to find out the effect of corporate governance structure which is proxied by managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioner and the amount of audit committee to the level of compliance with IFRS mandatory disclosure. The independent variables in this study are managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioners and the amount of audit committee. The dependent variable in this study is the level of compliance with IFRS mandatory disclosure. Samples that used in this study were coal mining company listed on the Indonesia Stock Exchange (IDX) 2011-2013, there are 18 companies choosed with a sampling technique using purposive sampling method. This study uses multiple regression statistical technique (multiple regression model) to test the effect of independent variables on the dependent. The program used for hypothesis testing is SPSS 22. The results of this research indicates that the independent variables which managerial ownership, institutional ownership and the proportion of independent commisioners affect the level of compliance with IFRS mandatory disclosure. While the<br />other independent variables are the number of board of commissioner meetings, the number of audit committee meetings and the amount of audit committee has no effect on the level of compliance with IFRS mandatory disclosure.</span>

scholarly journals PENGARUH PRODUK, PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE SAMSUNG (Studi Kasus Mahasiswa Fakultas Ekonomi Unika Santo Thomas SU )

2019 ◽  
pp. 162-184
Author(s):  
Ida M. Manullang
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Mobile Phone ◽  
Multiple Regression ◽  
Coefficient Of Determination ◽  
Multiple Regression Equation ◽  
Purchase Decision ◽  
Independent Variables ◽  
Product Promotion

The purpose of this research is to analyze the effect of product, promotion and service quality partially and simultaneously to the decision of Samsung mobile phone purchase and to know the dominant influence of the three variables (product, promotion and service quality) to the decision of purchasing Samsung mobile phone. Benefits Research, for researchers to compare the theories that have been experienced so far through research conducted, as well as develop analytical thinking skills and critical to existing problems and For Researchers can then use the results of this study as a comparison to the theory of theory based on the results of research conducted. Number of samples 72 respondents, data collection methods through questionnaire and documentation, variables studied about the influence of Product, Promotion and Quality of Service Against Samsung Mobile Purchase Decision, method of data analysis with multiple regression. The results showed that multiple regression equation Y = 0,39 + 0,51X1 + 0,27X2 + 0,12X3, it means product, promotion and service quality have positive influence to decision of samsung mobile phone purchase. Of the three independent variables (product, promotion and service quality) which gives the biggest influence is the product variable. Based on t test, from three independent variables (Product, Promotion and Service Quality) only two significant variables to decision of samsung mobile phone purchase that is product and promotion variable while service quality is not significant. With the F test, of the three independent variables (Product, Promotion and Service Quality) have a significant influence on the purchasing decision of samsung mobile phone. Correlation coefficient of product variables, promotion, and quality of service to the purchase decision of 0.804 means the relationship of independent variables with very strong bound variable. Coefficient of determination (Adjusted R2) equal to 0,625 means, product variable, promotion, and quality of service together can explain equal to 62,5% while the rest 37,5% influenced by other variable besides product, promotion and service quality. Of the three independent variables (product, promotion, and quality of service) should increase the frequency of promotion and quality of promotional quality delivered and also improve the quality of service so that the effect on the decision to purchase mobile phone samsung higher. Based on the value of coefficient of determination (Adjusted R2) of 0.625 indicates that product variables, promotion, and service quality together can explain by 62.5% while the remaining 37.5% influenced by other variables. Based on this it is better to increase the role of the three independent variables because that can be explained only by 62.5%.

scholarly journals Analysis of The Impact of Using Artists Via Vallen As Celebrity Endorser in Online Stores on Shop Image Brands

2021 ◽  
Vol 2 (1) ◽  
pp. 106-111
Author(s):  
Edy Anas Ahmadi ◽  
Ulfatul Khasanah ◽  
Rina Sulistyowati
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Brand Image ◽  
T Test ◽  
Coefficient Of Determination ◽  
Reliability Test ◽  
Test Results ◽  
Multiple Correlation ◽  
Independent Variables

This study aims to determine whether there is a variable influence of Attractiveness, Credibility, and Charisma partially, simultaneously and most dominantly on the Shopee Brand Image. It is suspected that there is a significant effect partially and simultaneously, and the most influential variable is credibility. using quantitative descriptive methods. The sample was determined as many as 89 respondents. The data analysis methods used are: Validity Test, Reliability Test, Multiple Regression Analysis, Multiple Correlation Analysis, Coefficient of Determination, t test, and F test. In the Reliability Test, it is known that all items are reliable. In the Multiple Regression Analysis, the value is 3,100. If all the independent variables increase by one unit, the Brand Image increases with the value of the regression coefficient. The coefficient of determination test results showed that R2 = 0.756 contributed 75%. In the Multiple Correlation Test, it is known that each variable has a degree of closeness. The t test results show that partially there is a significant effect on the Attractiveness and Credibility variables, while the Charisma variable has no significant effect. In the F test it is known that there is a simultaneous significant effect of all independent variables on the dependent variable. The conclusion is that there is a significant effect both partially and simultaneously of the Attractiveness, Credibility, and Charisma variables on the Brand Image. The variable that has the most dominant influence is the credibility variable.

scholarly journals Pengaruh Kompensasi, Motivasi Karyawan, dan Komitmen Organisasi Terhadap Kinerja Karyawan

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Sondang Mariani Rajagukguk ◽  
Frisca Sylia Intan
Keyword(s):  
Organizational Commitment ◽  
Multiple Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
T Test ◽  
Coefficient Of Determination ◽  
Field Observations ◽  
Resources Management ◽  
Simultaneous Effect ◽  
Independent Variables

AbstractThis research examined the effect of compensation, employees motivation and organizational commitment to employees’ performance at PT Telkom Indonesia Tbk. Bandung. This study took samples of 56 out of the 146 employees at PT Telkom Indonesia Tbk. Bandung from the Division of Resources Management. Data collected through reviewing literature and field observations such as the distribution of questionnaires. Meanwhile, the sampling technique was done by using purposive sampling method. The test’s results of using multiple regression partially (t test) showed that compensation (X1) had influence on the performance, motivation (X2) did not affect the performance, and organizational commitment (X3) had influence on the performance (Y). While simultaneously (F test) showed that there was an influence between X and Y. Result of the coefficient of determination showed that th e independent variables are compensation, motivation, and organizational commitment simultaneous effect was 37.2% on performance. Keywords: Compensation, Employees Motivation, Employees Performance, and Organizational Commitment   

scholarly journals PERCEPTIONS OF USEFULNESS AND PERCEPTIONS OF EASINESS TO EMPLOYEES INTEREST IN USING FINTECH

ACCRUALS ◽  
2020 ◽  
Vol 4 (02) ◽  
pp. 244-252
Author(s):  
Sri Mulyati ◽  
Bambang Sugiharto ◽  
Prini Nurtina Dewi
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sample Selection ◽  
T Test ◽  
Perceived Usefulness ◽  
Coefficient Of Determination ◽  
F Test ◽  
Spss Software

This study aims to examine the effect of perceived usefulness and perceived convenience on the interests of Lima Motor Subang employees in using fintech. The population used in this study were employees of Lima Motor Subang, with sample selection techniques using saturated sampling, and obtained 47 respondents. Data testing used in this research is multiple regression analysis, then to test the hypothesis using the F test, t test and the coefficient of determination (R2) with SPSS software version 22.0. The results of this study indicate that the variable of perceived usefulness and perceived convenience both partially and simultaneously affect the interest in using fintech.

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