scholarly journals Analisis Faktor-Faktor yang Memengaruhi Efektivitas Penerapan Anggaran Berbasis Kinerja (Studi Kasus pada Satuan Kerja di Wilayah Kerja KPPN Jakarta II)

2016 ◽  
Vol 1 (3) ◽  
pp. 85-104
Author(s):  
Diapinar Reza Rizaldi
Keyword(s):  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Performance Assessment ◽  
Sampling Method ◽  
Technical Skills ◽  
Legal Aspects ◽  
Purposive Sampling ◽  
Organizational Ability ◽  
Positive Effect

This research investigates the effect of factors in Shah Model, namely capability, authority and acceptance level, against the effectiveness of the implementation of performance-based budgeting for the Spending Unit (Satker) under the working area of the Treasury Office (KPPN) Jakarta II. These three factors consist of nine variables, namely performance assessment ability, human resources ability, technical skills ability, legal aspects authority, job procedural authority, organizational authority, political acceptance, administrative acceptance and motivational acceptance. This study uses multiple linear regression to analyze the data, with purposive sampling method. The result of hypothesis testing shows that the variables of human resources ability, legal aspects authority, organizational ability and political acceptance have a positive effect on the effectiveness of implementation of performance-based budgeting on Spending Units under the working area of KPPN Jakarta II. Abstrak                      Penelitian ini bertujuan untuk mengetahui pengaruh dari faktor-faktor dalam konsep Shah Model, yaitu faktor kemampuan, otoritas, dan dukungan terhadap efektivitas penerapan anggaran berbasis kinerja pada satuan kerja lingkup KPPN Jakarta II. Ketiga faktor tersebut dijabarkan menjadi sembilan variabel yang meliputi kemampuan penilaian kinerja, kemampuan sumber daya manusia, kemampuan teknis, otoritas hukum, otoritas prosedural, otoritas organisasi, dukungan politis, dukungan administratif dan dukungan motivasi. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan pengambilan sampel menggunakan metode purposive sampling. Hasil dari pengujian hipotesis tersebut menunjukkan bahwa variabel kemampuan sumber daya manusia, otoritas hukum, otoritas organisasi dan dukungan politis berpengaruh positif terhadap efektivitas penerapan anggaran berbasis kinerja pada satuan kerja di wilayah kerja KPPN Jakarta II.

scholarly journals Analisis Determinan Kreativitas Aparat Pengawas Internal Pemerintah (APIP) (Studi Kasus di Inspektorat Kabupaten Wonosobo)

2019 ◽  
Vol 2 (1) ◽  
pp. 55-68
Author(s):  
Kurniawati Mutmainah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Sampling Technique ◽  
Job Tenure ◽  
Internal Factors ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine the influence of internal factors for the creativity Government Internal Supervisory Apparatus. Population in this studi is all emplyoeed at Inspektorat of Wonosobo. The number of sample is 30 respondents, the sampling technique in this study was conducted by purposive sampling method. The sample was an auditor and internal supervisory who works in the Inspektorat of Wonosobo. Data were collected through questionnaires and analyzed method used in this study is multiple linear regression whit the help of SPSS statistic v.22 software. The result of this study indicate that intellectual and idealism have a positive effect on the creativity of Government Internal Supervisory Apparatus. While the gender,  job tenure, relativism and motivation have no effect on the creativity of Government Internal Supervisory Apparatus

scholarly journals THE EFFECT OF RELIGIOSITY, THE LEVEL OF INCOME, AND THE LEVEL OF ISLAMIC FINANCIAL LITERACY TOWARD THE INTEREST OF STUDENT TO BECOME CUSTOMERS IN SHARIA FINANCIAL INSTITUTION

2019 ◽  
Vol 8 (1) ◽  
pp. 109-121
Author(s):  
Rifda Amalia Luthfiani ◽  
Ratna Candra Sari
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Institutions ◽  
Financial Literacy ◽  
Sampling Method ◽  
Financial Institution ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Linear Regression Technique ◽  
Positive Effect

Abstract : The Effect of Religiosity, The Level of Income, and The Level of Islamic Financial Literacy Toward The Interest Of Student To Become Customers In Sharia Financial Institution. This research aims to analyze (1) the effect of religiosity toward the interest of students to become customers in Sharia financial institutions, (2) the effect of income on the interest of students to become customers in Sharia financial institutions, (3) the effect of the level of Islamic financial literacy the interest of students to become customers in Sharia financial institutions, and (4) the effect of religiosity, income, and the level of Islamic financial literacy the interest of students to become customers in Sharia financial institutions.This research was causal research, used a purposive sampling method, and used multiple linear regression technique. The results of this research indicate that all independent variables have a positive effect on the dependent variable. Keywords : The Interest of Students to Become Customers in Sharia Financial Institutions, Religiosity, The Level of Income, The Level of Islamic Financial Literacy

scholarly journals Determinant Compliance With People's Tax Obligations

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yulianti Yulianti ◽  
Lisa Sari Widowati ◽  
Aprih Santoso
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Tax Amnesty ◽  
Analysis Technique ◽  
Positive Effect

Study aims to determine the effect of tax knowledge, awareness, and knowledge of tax amnesty on individual taxpayer compliance. Research at KPP Pratama East Semarang and KPP Pratama Semarang Candisari. Study uses the Slovin formula to determine the number of samples by purposive sampling method. The analysis technique used is multiple linear regression. The results showed that knowledge of taxation, awareness, and knowledge of tax amnesty had a positive effect on individual taxpayer compliance. Knowledge of taxation, awareness, and knowledge of tax amnesty affect individual taxpayer compliance by 55.7%, while the remaining 44.3% is influenced by other variables.

scholarly journals Pengaruh Penekanan Anggaran dan Kapasitas Individu terhadap Senjangan Anggaran pada Organisasi Perangkat Daerah Kabupaten Badung

2018 ◽  
pp. 2009
Author(s):  
Ni Made Dwi Maheni ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Analytical Technique ◽  
Individual Capacity ◽  
Positive Effect ◽  
Collection Methods

A budget slack is a subordinate act that deliberately imposes a higher cost than it should and lower revenue than it should for the budget to be more easily achieved. There are several factors that can affect budget slack. This study aims to determine the effect of budgetary pressures and individual capacity on budgetary slack. This research was conducted at the Regional Device Organization of Badung Regency. The number of samples taken as many as 50 people, using nonprobability sampling method by purposive sampling. Data collection methods used were questionnaires, interviews and documentation. Analytical technique used multiple linear regression. Based on the results of the analysis it was found that budgetary pressures had a positive effect on budgetary slack and individual capacity negatively affecting budgetary slack. Keywords: budget, budget emphasis, individual capacity, budget slack

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 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 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 Pengaruh Technology Acceptance Factors, Website Service Quality, dan Specific Holdup Cost, Terhadap Loyalitas Pelanggan Pada Platform Shopee.Co.Id (Studi Pada Mahasiswa Politeknik Kotabaru)

2020 ◽  
Vol 4 (2) ◽  
pp. 91-96
Author(s):  
Dayat Ikhsan Hajati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Technology Acceptance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Positive Effect ◽  
Acceptance Factors

The aims of this study were to analyze the significant and positive effect of technology acceptance factor, website service quality, specific holdup cost on customers’ loyalty partially and simultaneously. The population were Polytechnic of Kotabaru students with 95 people as the samples by purposive sampling technique. The method of data analysis used multiple linear regression. The results showed that 1) there was no significant effect technology acceptance factors on customers’ loyalty partially but has a positive effect, 2) there was negative and no significant effect website service quality on customers’ loyalty partially, 3) there was positive and significant effect specific holdup cost on customers’ loyalty partially, 4) there were positive and significant effect on technology acceptance factors, website service quality, specific holdup cost simultaneously.

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