scholarly journals LUAS PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (2) ◽  
pp. 101-112
Author(s):  
Rizki Elfita ◽  
Heni Agustina

The purpose of this study is to empirically test the influence of the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards on the broad disclosure of corporate governance. The population in this research is a sharia banking company in Indonesia in 2015 to 2018 with a total of 44 company data. The sample was selected using a purposive sampling method. The data used in this study were analyzed using multiple linear regression analysis. Multiple linear regression analysis was carried out with the help of SPSS 25.0 software. The results of the study showed that there were 41 data samples of sharia bank companies in Indonesia that met the criteria of purposive sampling which assigned in this research. The results of this research prove that the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards were positively influenced the broad disclosure of corporate governance.

2020 ◽  
Vol 5 (1) ◽  
pp. 12-23
Author(s):  
Rendy Aziz Syahputra ◽  
Ijma Ijma

Abstract: This research aims to explanatory and analyze the influence of liquidity, solvability, effectivity and profitability on the dividend policy. Research subject at 12 Consumer Good Industry companies listed in Indonesia Stock Exchange (IDX) in the period 2014-2018. This research used the purposive sampling method. Data obtained from corporation annual reports which are available on the official site of Indonesia Stock Exchange. The analytical tool used is the multiple linear regression analysis with the help of statistical software IBM SPSS 26. The result of multiple linear regression analysis shows that Liquidity, Solvability, and Effectivity has’t influence on Dividend Policy, while Profitabilty is the only one variable that has positive influence and significant toward Dividend Policy.  Keywords: Liquidity, Solvability, Effectivity, Profitability, Dividend Policy Abstrak: Penelitian ini bertujuan untuk menjelaskan dan menganalisis pengaruh likuiditas, solvabilitas, efektivitas dan profitabilitas terhadap kebijakan dividen. Subjek penelitian pada 12 perusahaan Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2018. Penelitian ini menggunakan metode purposive sampling. Data diperoleh dari laporan tahunan yang tersedia pada situs resmi Bursa Efek Indonesia. Alat analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan program statistik IBM SPSS 26. Hasil analisis regresi linear berganda menunjukkan bahwa Likuiditas, Solvabilitas, dan Efektivitas tidak berpengaruh terhadap Kebijakan Dividen, sedangkan Profitabilitas hanya salah satu variabel yang berpengaruh positif dan signifikan terhadap Kebijakan Dividen. Kata kunci: Likuiditas, Solvabilitas, Efektivitas, Profitabilitas, Kebijakan Dividen


2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.


InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 133
Author(s):  
Ilham Maulana Saud ◽  
Iman Teguh ◽  
Peni Nugraheni

<p class="Ventura-Abstract">This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.</p>


SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 69-100
Author(s):  
Ina Marice ◽  
Fransiskus E. Daromes ◽  
Suwandi Ng

This research was conducted to investigate the effect of banking performance on stock returns as moderated by corporate governance. The population used in the study were all banks listed on the IDX for the period 2015-2019. The sample in this study were 30 banks selected using purposive sampling method. The analysis was carried out with the help of SPSS 25 and hypothesis testing using multiple linear regression analysis and moderating regression analysis (MRA). The results of this study indicate that banking performance in the form of LDR, CAR, and ROA partially and simultaneously affects stock returns, NPL partially and simultaneously has no effect on stock returns, governance is able to moderate the relationship between LDR, CAR, and ROA on stock returns, but unable to moderate the relationship between NPL and stock returns.


2021 ◽  
Vol 5 (2) ◽  
pp. 7-14
Author(s):  
Denny Novi Satria ◽  
Gustin Maina Putri

The purpose of this research is to provide empirical evidence of the effect of the e-filling system, taxpayer awareness and tax sanctions on taxpayer compliance. The population in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. Purposive sampling technique is a sampling technique used in this study using the Slovin formula. The sample in this study were 100 respondents consisting of taxpayers registered at KPP Pratama Padang Satu. This type of research is quantitative research. Multiple linear regression analysis was used in this study. The results showed that the E-Feling system had no effect on taxpayer compliance at the Padang 1 Primary Tax Service Office, while taxpayer awareness and tax sanctions partially had an effect on Taxpayer Compliance at the Primary Tax Service Office Padang 1.


2019 ◽  
Vol 4 (1) ◽  
pp. 56
Author(s):  
Mufidah Mufidah

This research aimed to examine the influence of dividend policy,investment, funding and, corporate governance  to firm value  of the Company listed in indeks LQ45 in Indonesia. Firm value was proxied by Tobin’s Q (market-based financial performance). Dividend policy was measured by dividend payout ratio, investment was measured by price earning ratio and funding was measured by debt equity ratio,while Corporate governance was identified by number of audit committee. The study used 19 companies as a sample listed on Indonesian Stock Exchange in the period of 2014-2017. The sample was determined by using purposive sampling.  This study uses secondary data from financial statements of companies. Classic assumption test in this study include normality test, multicollinearity test, heterocedasticity test and autocorrelation test. Analysis of data using multiple linear regression analysis, t test, F test, and test the coefficient of determination. Analysis of data using multiple linear regression analysis with SPSS 22. The results showed only dividend policy had positive effect on firm value.


2021 ◽  
Vol 1 (1) ◽  
Author(s):  
Nur Lailiyah ◽  
Yustina Chrismardani

The research aims to determine relationship marketing which consists of trust, communication, competence commitment and cooperation to customer loyalty IM3 Ooredoo (Study on Students of the Faculty of Economics and Business, University of Trunojoyo Madura) from 2017 to 2020. Sampling in this study used purposive sampling and analyzed using multiple linear regression analysis. The results of this study indicate that relationship marketing which consists of trust, communication, competence, commitment and cooperation has a simultaneous effect on customer loyalty, and the variables trust, communication, competence, commitment and cooperation have a partially significant effect on customer loyalty.


JEMAP ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 47
Author(s):  
Aria Ahmad Pradana ◽  
Retno Yustini Wahyuningdyah

The purpose of this research is to analyze the effect of discount, bonus pack, in-store display, and store atmosphere towards customer’s impulsive buying decision. The amount of sample in this research is 120. Sampling technique used in this research is purposive sampling and analyzed by multiple linear regression analysis using SPSS version 19. The result showed that discount has a significant and positive effect towards impulsive buying decision; bonus pack has a significant and positive effect towards impulsive buying decision; in-store display has a significant and positive effect towards impulsive buying decision; and store atmosphere has a significant positive effect towards impulsive buying decision.


Purchase decisions are actions taken by consumers to make a product purchase. This research has purpose to analyze how much influence prices and promotions on cement purchase decisions at PT. Semen Baturaja (Persero), Tbk and the dominant influential variables. The sample numbers in this research by using 150 (one hundred fifty) respondents. The technique used in sampling of this research was purposive sampling. The method of analysis is by using multiple linear regression analysis. The results of the analysis in this research indicate that the price and promotion variables have a positive value and significant effect on purchase decisions and independent variable that has a positive value, significant influence and dominant influence is the price variable on cement purchase decisions at PT. Semen Baturaja (Persero), Tbk


account ◽  
2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Bagas Kusum Adi ◽  
Wibowo Marsikin

ABSTRACT   This research aims to analyze influence of company’s type, auditor’s experience, andimportation frequency towards the time of completing customs audit.  The population in this researchare 371 customs audit report recorded on sub directorate of customs audit enforcement in the period2016-2017 and the samples consist of 229 customs audit report.  Purposive sampling is used for thesample selection.  The test was carried out using multiple linear regression analysis.  The result is (1)company’s type has positive effect on customs audit delay.  (2) Auditors experience has negative effecton customs audit delay.  (3) Importation frequency has positive effect on customs audit delay. Keywords : audit completion, audit delay, company’s type, auditors experience, importation                        Frequency, customs, audit, customs, and excise. ABSTRAK   Penelitian ini bertujuan untuk menganalisis pengaruh tipe perusahaan, pengalaman auditor,dan frekuensi impor terhadap jangka waktu penyelesaian audit. Hipotesis yang di ajukan (1) terdapatpengaruh positif tipe perusahaan terhadap jangka waktu penyelesaian audit, (2) terdapat pengaruhnegatif pengalaman auditor terhadap jangka waktu penyelesaian audit, (3) terdapat pengaruh positiffrekuensi impor terhadap jangka waktu penyelesaian audit.  Populasi dalam penelitian ini berjumlah371 LHA audit kepabeanan yang tercatat di subdirektorat pelaksanaan audit pada periode 2016-2017dan yang menjadi sampel penelitian berjumlah 229 LHA. Teknik pengambilan sampel yangdigunakan adalah purposive data sampling. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda. Hasil penelitian adalah (1) tipe perusahaan berpengaruh positifterhadap waktu penyelesaian audit, (2) pengalaman auditor berpengaruh negatif terhadapwaktu penyelesaian audit, (3) frekuensi impor berpengaruh positif terhadap waktupenyelesaian audit.  Kata Kunci : waktu penyelesaian audit, audit delay, tipe per


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