scholarly journals PENGARUH PERSEPSI WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK

2019 ◽  
Vol 3 (2) ◽  
pp. 104
Author(s):  
Wiwit Irawati ◽  
Arum Kumala Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Risk Preference ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
State Revenue ◽  
Normality Test ◽  
Convenience Sampling

This study aims to examine the effect of Taxpayer Perception and Risk Preference on Taxpayer Compliance. Taxpayer compliance is a very important thing and is needed so that the state revenue in the tax sector is maximized. This research was conducted using convenience sampling with a sample of 100 respondents from individual taxpayers at the Jakarta KPP Kebayoran Baru Tiga. The data used are primary data through a questionnaire containing respondents' answers. The data analysis used in this study is multiple linear regression analysis, which includes the Determination Coefficient Test, T Test and F Test. Before the hypothesis test, the collected data will be through a data quality test consisting of Normality Test, Multicollinearity Test and Heteroscedasticity Test. The results of this study indicate that Taxpayer Perception has a positive and significant effect on Taxpayer Compliance. While Risk Preference does not affect Taxpayer Compliance. But simultaneously Taxpayer Perception and Risk Preference have a significant effect on Taxpayer Compliance

scholarly journals TEKNIK AUDIT INVESTIGATIF, PENGALAMAN DAN PROFESIONALISME AUDITOR PADA PENGUNGKAPAN KECURANGAN : KECERDASAN SPIRITUAL SEBAGAI PEMODERASI

2020 ◽  
Vol 1 (1) ◽  
pp. 150-169
Author(s):  
Dinda Larasati ◽  
Andreas ◽  
Rofika
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Analysis Techniques ◽  
Data Processing Software ◽  
Processing Software

This study aims to determine the effect of investigative audit techniques, auditor experience and auditor professionalism on the disclosure of fraud with spiritual intelligence as a moderating variable. The data used in this study are primary data with a questionnaire as an instrument. The number of samples in this study were 60 respondents. Hypothesis testing in this study was carried out using the statistical test t. Data analysis techniques used in this study are multiple linear regression analysis and moderation regression analysis using the Statistical Product and Service Solution (SPSS) data processing software version 17.0 for windowS. The results of this study indicate that investigative audit techniques have a significant effect on disclosure of fraud. While the auditor's experience and auditor professionalism have no effect on disclosure of fraud. Moderate regression analysis shows that spiritual intelligence can moderate investigative audit techniques, auditor experience and auditor professionalism on disclosure of fraud

scholarly journals The Effect of Maqashid Sharia, Competitive Advantage, Entrepreneurial Networking and Sharia Compliance on KS212 Performance

2019 ◽  
Author(s):  
Rossje V Suryaputri ◽  
Ahmad Farikhin
Keyword(s):  
Regression Analysis ◽  
Competitive Advantage ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Sampling Techniques ◽  
Independent Variables ◽  
Entrepreneurial Networking

This study aims to analyze Sharia Maqashid, Competitive Advantage, Entrepreneurial Networking,andshariacomplianceontheperformanceofKS212(KoperasiSyariah212). Case study on the 212mart. The hypothesis test is using multiple linear regression analysis with Maqashid Sharia, Competitive Advantage, Entrepreneurial Networking, and sharia compliance as independent variables, and cooperative performance as the dependent variable. The data used in this study are primary data with purposive sampling techniques collected through interviews and questionnaires in May 2018. The 112 respondents in this study consist, KS212 manager, 212 community administrators and managers of 212mart in Bekasi City, Bekasi Regency, and Bogor Regency. The results showed that all independent variables simultaneously had a positive and significant effect on the dependent variable, although partially maqashid sharia, entrepreneurial networking, and sharia compliance did not significantly influence cooperative performance.

scholarly journals PENGARUH FRAUD DIAMOND THEORY TERHADAP KECURANGAN (FRAUD) PADA KOPERASI KREDIT PINTU AIR

2021 ◽  
Vol 5 (1) ◽  
pp. 56-67
Author(s):  
Paulus Libu Lamawitak ◽  
Emilianus Eo Kutu Goo
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Analysis Techniques ◽  
Normality Test ◽  
Instrument Reliability

This study aims to determine the effect of partial financial target, ineffective monitoring, and capability for fraud. The data of this study were obtained from questionnaires. This research includes quantitatives research. The population of this study is 100 employees who work at the Sluice Credit Cooperative and the sample determination technique uses the slovin formula. The number of respondents in this study were 50 employees. The instrument reliability test includes the validity and reliability test, the classic assumption test includes the normality test, the heterokedasticity test and the multicollinearity test. Data analysis techniques using multiple linear regression analysis with hypothesis testing (t test). The results showed that the (1) financial target had a significant effect on fraud with a significant value of 0,003 < 0,05 (2) ineffective monitoring has a significant effect on fraud with a significant value of 0,002 < 0,05; (3) capability has a significant effect on fraud with a significance value of 0,000 < 0,005.

scholarly journals ANALISIS PENGARUH PENGANGGURAN DAN INFLASI TERHADAP KEMISKINAN DI SUMATERA UTARA TAHUN 2009-2017

2020 ◽  
pp. 202-208
Author(s):  
Vania Grace Sianturi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Research Method ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Technique

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.

scholarly journals PENGARUH PRODUK DAN PROMOSI TABUNGAN TAMARAH TERHADAP KEPUTUSAN NASABAH MENABUNG PADA KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA

2021 ◽  
Vol 16 (2) ◽  
pp. 104-114
Author(s):  
Nazaruddin Aziz ◽  
Biisnillah Biisnillah
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Analysis Techniques ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of Tamara savings productsmand promotions on customer decisions to save at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA.The variables used in this study are the dependent variable namely customer decisions (Y) and the independent variable consisting of the product (X1), promotions(X2). The type of data used in this study is quantitative  data. The accumulated data used in this study are  primary data from quenstionnaires and use purposive sampling techinique, data analysis techniques use classical assumption test, multiple linear regression analysis, F test, t test, R test using the SPSS 16 program, The population in this study are customers at KSPPS BAITUL MAAL WAT-TAMWIL (BMT) EL-USWAH DHARMASRAYA, the sample in this study amounted to 96 respondents, the results showed that the product had a significant positive effect on customer decisions to save, the promotion of Tamara savings had a significant positive effect on kep the customer delegate saves, products and promotion of Tamara savings collectively have a significant positive effect on customer decisions to save.

KESIAPAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM)

2021 ◽  
Vol 18 (2) ◽  
pp. 102
Author(s):  
Sunan Amilia ◽  
Dewi Ayu Puspita ◽  
Hendrawan Santosa Putra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistics ◽  
Coefficient Of Determination ◽  
Analysis Methods ◽  
Convenience Sampling ◽  
Data Analysis Methods

The purpose of this study to analyze and discuss of optimism, innovativeness, and discomfort on the readiness of MSMEs to implement SAK EMKM. The sampling technique uses convenience sampling. Data is collected by using a questionnaire. This study used 74 MSME samples in Jember Regency. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing consisting of multiple linear regression analysis methods, F test, t-test, and the coefficient of determination test. The results showed that optimism had a significant influence on the readiness of MSMEs to implement SAK EMKM. Innovativenes and discomfort do not have a significant effect on the readiness of MSMEs to implement SAK EMKM.Keywords: optimism, innovativeness, discomfort, SAK EMKM, readiness of MSMEs.

scholarly journals Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual, dan Perilaku Belajar Terhadap Pemahaman Akuntansi

2019 ◽  
Vol 28 (2) ◽  
pp. 1377
Author(s):  
Ni Putu Laksmi Gayatri ◽  
Ni Gst. Putu Wirawati
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Primary Data ◽  
Learning Behavior ◽  
Behavior Understanding ◽  
Analysis Technique

This research was conducted on regular afternoon students in the accounting department of the Faculty of Economics and Business, Udayana University. This study uses primary data collected using a questionnaire as an instrument for collecting data distributed to respondents. The respondents of this study were regular afternoon students of the 2015 accounting department of the Faculty of Economics and Business, Udayana University. The number of samples obtained was 65 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that the variables of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior have positive and statistically significant effects on the understanding of accounting. This means that the better the intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior, the better the understanding of accounting. Keywords: Intellectual intelligence, emotional intelligence, spiritual intelligence, learning behavior, understanding of accounting.

scholarly journals PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN MOTIVASI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA PADANG SATU

2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Primary Data ◽  
Significance Level

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers

scholarly journals ANALYSIS OF EMOTIONAL INTELLIGENCE AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS AN INTERVENING VARIABLE

2020 ◽  
Vol 1 (2) ◽  
pp. 184
Author(s):  
Nashrudin Setiawan ◽  
Renny Maisyarah ◽  
Rosina Harahap
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Technique

This study aims to determine whether emotional intelligence partially has a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. The data analysis technique used is the associative method with the help of the SPSS version 16.0 program. This study uses the classic assumption test, multiple linear regression analysis, t test, F test, determination test and path analysis test. The population in this study were all employees of PT Jaya Teknik Indonesia, and a sample of 60 respondents. Taking primary data using a questionnaire. The results showed that emotional intelligence partially had a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia Does work discipline partially have a positive and significant effect on employee performance at PT Jaya Teknik Indonesia. Does emotional intelligence affect employee performance through organizational commitment to PT Jaya Teknik Indonesia. Does work discipline affect employee performance through organizational commitment to PT Jaya Teknik Indonesia.

scholarly journals Consumer Value and Lifestyle as a Predictor of Herbal Medicine Purchase Intention in Surakarta-Indonesia

2019 ◽  
Vol 11 (4) ◽  
pp. 69
Author(s):  
Purwoko Purwoko ◽  
Tony Wijaya
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Herbal Medicine ◽  
Purchase Intention ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Consumer Value ◽  
Consumer Values

This study aims to examine the influence of consumer values and lifestyles partially or simultaneously to the purchase intention of herbal medicine in Surakarta-Indonesia. The type of this research is survey research. This study uses primary data collected using questionnaires. The population in this study were consumers who consumed various types of herbal medicine in Surakarta-Indonesia. The sampling technique used was purposive, respondents who already had experience in herbal medicine and had the goal of consuming herbs for personal gain. Techniques of data analysis in this study are to use multiple linear regression analysis. Based on data analysis, it can be concluded that consumer and lifestyle values partially or simultaneously have a significant effect on the intention of herbal medicine purchase in Surakarta-Indonesia. This means the higher the consumer value and lifestyle orientation of the consumer the higher the intention of the purchase of herbal medicine in Surakarta-Indonesia, on the contrary, the lower the consumer value and lifestyle of the consumer the lower the intention of the purchase of herbal medicine in Surakarta-Indonesia.

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