scholarly journals Factors Affecting the Capital Expenditures in Bali Province

2018 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Ni Luh Putu Sandrya Dewi ◽  
Ni Luh Gede Mahayu Dicriyani
Keyword(s):  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fiscal Year ◽  
Capital Expenditures ◽  
Infrastructure Development ◽  
Factors Affecting ◽  
Analysis Technique ◽  
Positive Effect ◽  
Budget Expenditure

Capital Expenditure is budget expenditure used to obtain or add value to assets that benefit more than one accounting period. Infrastructure development in an area is reflected in the allocation of effective capital expenditure from an area. The purpose of this researce is to determine the factors that influence capital expenditure in the province of Bali. The object of this study is the report on the realization of the regional expenditure income budget APBD in the District/City in the Province of Bali in the Fiscal Year 2013-2017. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that regional original income (PAD) has a significant positive effect, balancing funds have no effect and the surplus financing budget (SILPA) effect on capital expenditure negatively in the province of Bali.

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

scholarly journals Alokasi Belanja Rutin dan Belanja Modal pada Indeks Pembangunan Manusia Tahun Anggaran 2015-2017

2021 ◽  
Vol 31 (9) ◽  
pp. 2195
Author(s):  
Petrus Kakadir ◽  
I Gusti Ngurah Agung Suaryana ◽  
I Gusti Ayu Made Asri Dwija Putri ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Expenditures ◽  
Development Index ◽  
Analysis Technique

This study aims to determine the effect of routine and capital expenditure allocations on the human development index in the regency/municipality of Papua province. This study covers 29 districts/cities in the province of Papua using an associative quantitative approach. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that routine expenditures have a positive and significant effect on the human development index, while capital expenditures have a negative and non-significant effect on the human development index. The failure of capital expenditures to affect the human development index occurred, in addition to the low amount of capital expenditure allocated in an effort to improve people's welfare, also due to the allocation of capital expenditures that had not been carried out on target. Keywords: Routine Shopping; Capital Expenditures; Human Development Index.

scholarly journals Pengaruh Pendapatan Asli Daerah, Belanja Modal dan Indeks Pembangunan Manusia

2021 ◽  
Vol 31 (2) ◽  
pp. 401
Author(s):  
Yustine Asnad Hobrouw ◽  
I Gusti Ngurah Agung Suaryana ◽  
I G.A.M. Asri Dwija Putri
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Expenditures ◽  
Development Index ◽  
Local Revenue ◽  
Analysis Technique ◽  
West Papua

This study aims to determine empirically the effect of local revenue on the increase in the human development index in West Papua province and to empirically determine the effect of capital expenditure on the increase in the human development index in West Papua province. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Original Regional Income has a positive and significant effect on the increase in the District / City Human Development Index in West Papua Province. This shows that an increase in Regional Original Income (PAD) will tend to increase the Human Development Index. Capital expenditure has a positive and significant effect on increasing the District / City Human Development Index in West Papua Province. Keywords: PAD; Capital Expenditures; Human Development Index.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals PROFITABILITAS, KARAKTER EKSEKUTIF, KEPEMILIKAN KELUARGA DAN TAX AVOIDANCE PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 93-106
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Ni Wayan Ari Suarningsih
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Corporate Tax ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

Abstrak   Tax avoidance  merupakan upaya yang dilakukan seseorang untuk mengurangi atau meminimalkan kewajiban pajaknya tanpa melanggar ketentuan undang-undang perpajakan yang berlaku. Wajib pajak berusaha untuk meringankan kewajiban pembayaran pajak dengan meminimalkan jumlah pajak yang harus dibayar. Terdapat beberapa faktor yang dapat mempengaruhi seseorang dalam melakukan tax avoidance yaitu profitabilitas, karakter eksekutif dan kepemilikan keluarga. Penelitian ini bertujuan untuk menguji pengaruh dari variabel-variabel tersebut yaitu variabel profitabilitas, karakter eksekutif dan kepemilikan keluarga terhadap variabel tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Sampel yang digunakan dalam penelitian ini sebanyak 14 perusahaan yang diperoleh melalui metode purposive sampling dan diteliti selama 5 tahun sehingga sampel dalam penelitian ini sebanyak 70 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas tidak berpengaruh terhadap tax avoidance perusahaan, sedangkan karakter eksekutif dan kepemilikan keluarga berpengaruh positif terhadap tax avoidance  perusahaan.   Kata kunci: profitabilitas, karakter eksekutif, kepemilikan keluarga dan tax avoidance   Abstract   Tax avoidance is an attempt by someone to reduce or minimize their tax obligations without violating the provisions of applicable tax laws. Taxpayers try to ease the tax payment obligations by minimizing the amount of tax that must be paid. There are several factors that can influence someone in doing tax avoidance, namely profitability, executive character and family ownership. This study aims to examine the effect of these variables, namely profitability, executive character and family ownership on tax avoidance variables. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The samples used in this study were 14 companies obtained through the purposive sampling method and studied for 5 years so that the samples in this study were 70 samples. Data analysis technique used in this study is multiple linear regression analysis techniques. The analysis shows that profitability has no effect on corporate tax avoidance, while executive character and family ownership have a positive effect on corporate tax avoidance.   Keywords: profitability, executive character, family ownership and tax avoidance

scholarly journals Analisis Tentang Pengaruh Budaya Kerja, Komitmen Organisasi, Dan Standar Prosedur Operasional Terhadap Produktivitas Kerja Karyawan (Studi Kasus di PT Kimia Farma Apotek Tbk (Persero) Wilayah Bandung Timur)

2019 ◽  
Vol 1 (2) ◽  
pp. 95-106
Author(s):  
Kosasih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Work Productivity ◽  
Multiple Linear Regression Analysis ◽  
Work Culture ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence through data analysis of the influence of work culture, organizational commitment, and strandar operational procedures on employee work productivity at PT Kimia Farma Apotek Tbk (Persero) East Bandung Region. The research method used in this research is descriptive and verifikatif method with quantitative approach and using multiple linear regression analysis. Technique of collecting data that is used is by observation at 6 pharmacy chemical pharmacy of East Bandung area through questionnaires completed by interview. the esult of this study indicate that both partially and simultaneously between work culture, organizational commitment and standart operational process have a positive effect on employee work productivity. It means that the more work culture organizational commitment, and ordinary operational procedures, will make the work productivity of employees more and more tense. As well as the most dominant most affecting work productivity is comitment organization, meaning with high organizational commitment, automatically employees will work hard for the company, proud of the company and have good emission ties the company.

scholarly journals Analisis Pengaruh PPn, PPnBM, dan PKB dengan Tarif Progresif Terhadap Daya Beli Konsumen Kendaraan Bermotor Roda Empat Di Makassar.

2020 ◽  
Vol 1 (1) ◽  
pp. 86-101
Author(s):  
Nurul Arfiah Hasibullah ◽  
Mursalim Mursalim ◽  
Muhammad Su'un
Keyword(s):  
Motor Vehicle ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Power ◽  
The Public ◽  
Analysis Technique ◽  
The Government ◽  
Positive Effect

Pajak adalah kewajiban yang harus dibayar oleh masyarakat pada pemerintah untuk kegiatan pembangunan di segala bidang, Pajak dapat dikatakan keharusan atau kewajiban yang dibayar oleh masyarakat pribadi maupund badan. Penelitian ini bertujuan untuk menganalisa pengaruh pengenaan pajak pertambahan nilai, pajak penjualan atas barang mewah dan Pajak kendaraan bermotor tarif progresif terhadap daya beli konsumen. Populasi penelitian ini adalah konsumen kendaraan bermotor roda empat yang ditemui di kantor Badan Pendapatan Daerah Sulawesi Selatan,Pengumpulan data menggunakan data primer yang diperoleh dari kuesioner dengan menggunakan sample Slovin,Teknik analisis data yakni analisis regresi linier berganda.Hasil peneltian  yaitu pengenaan PPN tidak berpengaruh terhadap daya beli konsumen, PPnBM mempunyai pengaruh positif signifikan, serta PKB tarif progresif berpengaruh positif pada daya beli konsumen kendaraan bermotor roda empat. Taxes are obligations that must be paid by the public to the government for development activities in all fields. Taxes can be said to be imperatives or obligations paid by private and maupund bodies of society. This study aims to analyze the effect of the imposition of value added tax, sales tax on luxury goods and progressive motor vehicle tax on consumer purchasing power. The population of this study is four-wheeled motor vehicle consumers found in the office of the South Sulawesi Regional Revenue Agency. Collecting data using primary data obtained from a questionnaire using the Slovin sample, the data analysis technique is multiple linear regression analysis. consumer purchasing power, PPnBM has a significant positive effect, and PKB progressive tariffs have a positive effect on the purchasing power of consumers of four-wheeled vehicles.  

scholarly journals ANALISIS FINANSIAL DAN EFISIENSI PRODUKSI USAHATANI RUMPUT LAUT DI KOTA KENDARI

Agro Ekonomi ◽  
2016 ◽  
Vol 18 (1) ◽  
pp. 43
Author(s):  
Azwir Azwir ◽  
Jangkung Handoyo Mulyo ◽  
Any Suryantini
Keyword(s):  
Linear Regression Analysis ◽  
Allocative Efficiency ◽  
Multiple Linear Regression Analysis ◽  
Variable Number ◽  
Eligibility Criteria ◽  
Average Value ◽  
Production Factors ◽  
Analysis Technique ◽  
Positive Effect ◽  
Number Of Seeds

This study aims to determine the factors that influence the production of seaweedfarming, the level of efficient use of production factors, the factors that affect the efficiency of production and determine thefeasibility of seaweed farming financially. The data analysis technique used is multiple linear regression analysis and financial feasibility. The results showed that the factors of production (input)positive effect on production and productivity of seaweed in Kendari is widely kavlingan, number of seeds, the level of education and dummy location. For the analysis of the level of technical efficiency (I'ER) with an average value of 1.0001 indicates that the utilization of thefactors of production (input) by seaweed farmers in Kendari is efficient. Allocative efficiency analysis results (efficiency rates) kavlingan widely variable, labor and variable number of seeds not be located efficiently (inefficiently). From the calculationof profit using investment eligibility criteria NPV, IRR , and B/C ratio in the know that seaweedfarming profitable and worth the effort or developed.Penelitian ini bertujuan untuk.mengetahui faktor-faktor yang mempengaruhi produksi usahatani rumput laut, tingkat efisien penggunaan faktor produksi, faktor-faktor yang mempengaruhi efisiensi produksi serta mengetahui kelayakan usahatani rumput laut secara tinansial. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dan kelayakan fmansial. Hasil penelitian menunjukkan bahwa faktor-faktor produksi (input) yang perpengaruh positif terhadap produksi dan produktivitas rumput laut di Kota Kendari adalah luas kavlingan, jumlah bibit, tingkat pendidikan dan dummy lokasi. Untuk. hasil analisis tingkat efisiensi teknis (TER) dengan nilai rata-rata 1,0001 menunjukkan bahwa pemanfaatan faIstor-faktorproduksi (input) oleh petani rumput laut di Kota Kendari sudah efisien. HasH analisis efisiensi alokatif (efisiensi harga) variabelluas kavlingan, tenaga kerja dan variabeljumlah bibit belum dilokasikan secara efisien (tidak efisien). Dari hasil perhitungan keuntungan dengan menggunakan kriteria kelayakan investasi NPV, IRR, dan B/C Ratio di ketahui bahwa usahatani rumput laut menguntungkan dan layak diusahakan atau dikembangkan.

scholarly journals Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

scholarly journals Pengaruh Alokasi Belanja Operasi dan Belanja Modal pada Indeks Pembangunan Manusia

2019 ◽  
pp. 1632 ◽  
Author(s):  
Ida Ayu Tari Purnama Sasti ◽  
Made Yenni Latrini
Keyword(s):  
Human Development ◽  
Human Development Index ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Development Index ◽  
Operating Expenditure ◽  
Analysis Technique ◽  
Saturated Sample

This study aims to obtain empirical evidence regarding the effect of operating expenditure and capital expenditure allocation on the human development index. This research was conducted in 9 regencies / cities in the province of Bali. The population in this study is the entire Report on Realization of Regional Revenues and Expenditures and the Human Development Index of all Regency / City of the Province of Bali in 2013-2017. The method of determining the sample used is a saturated sample, with a total sample of 45 observations. The data analysis technique used is multiple linear regression analysis. Based on the results of the study indicate that operating expenditure has an effect on the human development index and capital expenditure has no effect on the human development index. Keywords: Operating expenditure, capital expenditure, human development index

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