scholarly journals PENGARUH DIGITAL BANKING TERHADAP NILAI PERUSAHAAN PERBANKAN

2020 ◽  
Vol 3 (2) ◽  
pp. 67
Author(s):  
Irwan Moridu
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Participant Observation ◽  
Financial Statements ◽  
Internet Banking ◽  
Mobile Banking ◽  
Collection Method ◽  
Data Collection Method ◽  
Financial Transactions

The purpose of this study is to look at and analyze the effect of digital banking on the profits of banking companies by studying at PT. Bank Negara Indonesia (Persero) Tbk during 2013 - 2019. The method used is descriptive quantitative in which the data is processed using multiple linear regression. The data collection method is a non-participant observation by taking data from financial statements. The results of the study found that an increase in the number of financial transactions using Digital Banking, namely SMS Banking, Mobile Banking, and Internet Banking, partially did not affect the increase in profits, this is possible because of the inconvenience and doubt of customers in the use of Digital Banking, while simultaneously the results of this study The results show that the effect is not significant, meaning that overall Digital Banking is influential, although not significantly to PT. Bank Negara Indonesia (Persero) Tbk.

scholarly journals The Role Of Financial Inclusion In The Development Of MSMEs In Madura

2021 ◽  
Vol 6 (2) ◽  
pp. 154
Author(s):  
Moh. Zaki Kurniawan ◽  
M. Boy Singgih Gitayuda
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Quantitative Study ◽  
Sampling Technique ◽  
Financial Inclusion ◽  
Collection Method ◽  
Purposive Sampling ◽  
Data Collection Method

This quantitative study aims to find out the development of MSMEs in the Madura region which is based on financial inclusion. The data collection method used a purposive sampling technique in determining the number of samples of MSMEs in the Madura region, especially Bangkalan and Pamekasan regencies. Based on the results of the study which were analyzed using multiple linear regression, it showed that financial inclusion in Madura, which was measured based on the service variables, access to capital, and mentoring, had an impact on the development of MSME businesses in Madura.”,,,

scholarly journals Kebijakan Dana Kampung dan Budaya Organisasi Dalam Mendukung Kinerja Aparatur Kampung

2021 ◽  
Vol 1 (2) ◽  
pp. 219-240
Author(s):  
Muhammad Aryo Widiyoko
Keyword(s):  
Organizational Culture ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Collection Method ◽  
Independent Variables ◽  
Data Collection Method ◽  
Analysis Technique ◽  
The Village

This study aims to determine and analyze the effect of implementing village fund policies and organizational culture on the performance of village officials. This research is explanatory and associative. The scope variables in this study consist of the implementation of village policies and organizational culture as independent variables and the village apparatus's performance as the dependent. The population in this study were all village officials in Sorong Regency, as many as 2,486 people. The sampling technique used is the Slovin sampling formulation using 100 respondents. The data collection method used a questionnaire with a Likert scale. The analysis technique used is multiple linear regression. The research results in this study are: (1) the implementation of the village fund policy partially has a significant effect on the performance of the village apparatus, (2) the organizational culture partially has a significant effect on the performance of the village apparatus. Village apparatus, (3) implementation of village fund policy Simultaneous organizational and village culture have a significant effect on the performance of village officials.

scholarly journals Analisis Kontribusi Pendapatan Sektor Pariwisata terhadap Pendapatan Asli Daerah Kabupaten Gianyar

2021 ◽  
Vol 31 (1) ◽  
pp. 259
Author(s):  
Gusti Ayu Herlin Mardiana
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Participant Observation ◽  
Secondary Data ◽  
Analytical Tool ◽  
Large Contribution ◽  
Collection Method ◽  
Data Collection Method ◽  
Local Revenue ◽  
Tourism Sector

This study analyzes three variables, namely Gianyar Regency PAD, PHR and retribution for recreation and sports. The analytical tool used in this study is contribution analysis, linear regression. This study uses secondary data, so that the data collection method used is the method of non-participant observation. Based on the results of the analysis, it is known that the contribution of tourism sector revenues from PHR and retribution for recreation and sports reached an average of 44.71 percent during 2002-2017. The results of this study can be a reference for the Gianyar Regency Government that revenue from the tourism sector has a large contribution to the Gianyar Regency PAD, so the Gianyar Regency Government is increasingly motivated to continue to improve facilities and infrastructure in the tourism sector that can support increased income from the tourism sector. Keywords: Hotel And Restaurant Tax; Retribution For Recreation And Sports; Local Revenue.

scholarly journals PENGARUH LINGKUNGAN KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN BAGIAN RUMAH TANGGA DAN PERBEKALAN UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA

2020 ◽  
Vol 4 (2) ◽  
pp. 68-76
Author(s):  
Bambang Tri Pamungkas
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Work Motivation ◽  
Employee Performance ◽  
Collection Method ◽  
Significance Level ◽  
Analysis Technique ◽  
The University

 This study aims to determine whether there is a partial influence of work environment and motivation on the performance of Sarjanawiyata Tamansiswa Yogyakarta Household Employees. To find out the influence of work environment and work motivation simultaneously on the performance of Sarjanawiyata Tamansiswa Yogyakarta Household Employees.      The nature of this research is correlational. The variables of this study are the work environment and work motivation and employee performance. The population in this study were all Household Employees at the University of Sarjanawiyata Tamansiswa Yogyakarta with a population of 37, a population of less than 100, so that all populations were sampled by the census method. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression with a significance level of 5%.       The results obtained by the work environment has a positive and significant effect on the performance of employees of the Household Section of the Sarjanawiyata Tamansiswa Yogyakarta University. Work motivation has a positive and significant effect on the performance of employees of the Household Section of the Sarjanawiyata Tamansiswa University in Yogyakarta. Employee performance is influenced by the work environment and work motivation by 29.3%, while the remaining 70.7% is influenced by other factors.

scholarly journals PENGARUH LUAS LAHAN, LUAS BANGUNAN DAN TATA LETAK TANAH TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN MINAHASA TAHUN 2015-2017

2020 ◽  
pp. 13-18
Author(s):  
Gianfillo Luke Mampow ◽  
James Manengkey ◽  
Andrew Marunduh
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Land Area ◽  
Collection Method ◽  
Significance Level ◽  
Processing Data ◽  
Library Research ◽  
Building Area ◽  
Independent Variable

Tujuan dari penlitian ini adalah untuk menganalisis pengaruh Luas Lahan, Luas Bangunan dan Tata Letak Tanah terhadap Penerimaan Pajak Bumi dan Bangunan di Kabupaten Minahasa pada tahun 2015 sampai tahun 2017. Populasi dari penelitian ini adalah 25 kecamatan yang berada di Kabupaten Minahasa. Metode pengumpulan data menggunakan teknik library research dan teknik dokumentasi, dan teknik untuk mengolah data menggunakan regresi linear berganda. Hasil penelitian ini menunjukan variabel  dependent secara simultan berpengaruh terhadap penerimaan Pajak Bumi dan Bangunan (PBB) dengan hasil Fhitung  > Ftabel (18,594 > 2,736) dengan nilai signifikansi 0,000 (0,0%) < 5%. Secara parsial hasil penelitian ini menunjukan Tata letak tanah secara parsial tidak berpengaruh signifikan dengan nilai Thitung < Ttabel (1,802<1,994) dengan tingkat signifikansi 0,076>0,05. Dengan hasil Ajusted R2 sebesar 0,416 artinya variabel independent pada penelitian ini menjelaskan variabel dependent sebesar 41,6% sedangkan sisanya 58,4% dijelaskan oleh variabel lain diluar penelitian ini. Abstract The purpose of this study was to analyze the effect of land area, building area and land layout on land and building tax revenues in Minahasa district from 2015 to 2017. The population of this study were 25 sub-districts in Minahasa district. The data collection method uses library research techniques and documentation techniques, and the technique for processing data uses multiple linear regression. The results of this study indicate that the dependent variable simultaneously influences land and building tax (PBB) revenues with the results of Fcount> Ftable (18.594> 2.736) with a significance value of 0.000 (0.0%) <5%. Partially the results of this study show that partially the land layout has no significant effect with the value of tcount <ttable (1.802 <1.994) with a significance level of 0.076> 0.05. With the results of Ajusted R2 of 0.416, it means that the independent variable in this study explains the dependent variable of 41.6% while the remaining 58.4% is explained by other variables outside of this study.  

scholarly journals Kinerja Pengawas Lembaga Perkreditan Desa dan Faktor yang Mempengaruhinya Dimoderasi Budaya Tri Hita Karana

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Gst Ayu Eka Damayanthi ◽  
Ni K. Lely Aryani Merkusiwati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Accounting Information ◽  
Black Culture ◽  
Collection Method ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Positive Effect

This research was conducted by considering the inconsistency of research results regarding the influence of independence, professionalism and accounting information systems on the performance of the Supervisory Body as the internal controller of the LPD by moderating the organizational culture of Tri Hita Karana. The sample in this study amounted to 35 LPDs in Denpasar City. The data collection method used was a questionnaire. The data analysis technique used in testing the hypothesis of this study is multiple linear regression. The results of this study are that independence has a positive effect on the performance of LPD supervisors, professionalism and SIA have no effect on supervisor performance, the Tri Hita Karana culture is able to moderate and strengthen the influence of independence. on LPD staffing performance, and tri-black culture because it has not been able to moderate the influence of professionalism and BSM on the performance of LPD supervisors in Denpasar City. Keywords: LPD Supervisory Body Performance; Independence; Professionalism; SIA; Tri Hita Karana Culture.

scholarly journals The Effect Of Non Performance Loan (Npl) And Loan Deposit Ratio (Ldr) On Return On Asset (Roa) In Pt. Bank Rakyat Indonesia (Persero), Tbk

2021 ◽  
Vol 2 (1) ◽  
pp. 83-96
Author(s):  
Agung Rahmat Ilahi ◽  
Karona Cahya Susena ◽  
Wagini Wagini
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Regression Coefficient ◽  
Financial Statements ◽  
Coefficient Of Determination ◽  
Linear Regression Equation ◽  
Linear Regression Coefficient ◽  
Return On Assets ◽  
Collection Method ◽  
Regression Test

The purpose of this study was to determine the effect of Non Performance Loans (NPL) and Loan Deposit Ratio (LDR) on Return on Assets (ROA) at PT. Bank Rakyat Indonesia (Persero), Tbk. The sample in this study is the financial statements at PT. Bank Rakyat Indonesia (Persero), Tbk for the period 2010 to 2019 The data collection method uses the documentation method. The data analysis used is multiple linear regression, coefficient From the calculation of the multiple linear regression equation, it can be seen  that the results of the regression test: Y = 14.944– 1.072 X1 - 0.099X2. The coefficient of determination obtained is 0.846. This means that X1 (Non Performance Loan (NPL)) and X2 (Loan Deposit Ratio (LDR)) have an effect on Return on Assets (ROA) (Y) by 84.6% while the rest (100% - 84.6% = 15.4%) is influenced by other variables not examined in this study. The results of the t test show that there is a significant effect between NPL and LDR on Return on Assets (ROA) (Y) at PT. Bank Rakyat Indonesia (Persero), Tbk partially or separately The results of the F test show that there is a significant influence between NPL and LDR on Return on Assets (ROA) (Y) at PT. Bank Rakyat Indonesia (Persero), Tbk simultaneously or collectively.of determination and hypothesis testing.

scholarly journals Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan

2021 ◽  
Vol 31 (2) ◽  
pp. 349
Author(s):  
Ni Kadek Lia Natalia ◽  
Made Yenni Latrini
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Financial Statements ◽  
Professional Skepticism ◽  
Analysis Technique ◽  
Illegal Acts ◽  
Positive Effect ◽  
Public Accountant

The auditor's ability to detect fraud is the auditor's ability to determine illegal acts that result in material misstatement in the financial statements which were done intentionally. In order for the auditor's ability to perform detection to increase, an experienced auditor, professional skepticism and competence is needed. The purpose of this study is to empirically prove the effect of experience, professional skepticism, and competence on the ability of auditors to detect fraud. This research was conducted at a Public Accountant Firm in Bali Province with a purposive sampling method of determining the sample. The number of samples analyzed in this study were 61 auditors. Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. Based on the analysis, it was found that experience, professional skepticism, and competence have a positive effect on the ability of auditors to detect fraud. Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.

scholarly journals Pengaruh Tax Amnesty E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di Kabupaten Badung Selatan

2021 ◽  
Vol 2 (2) ◽  
pp. 87-91
Author(s):  
Ni Kadek Anik Maharani ◽  
Luh Kade Datrini ◽  
Gde Deny Larasdiputra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Collection Method ◽  
Tax Amnesty ◽  
Independent Variable ◽  
Positive Effect

This research raises the title "The Effect of Tax Amnesty, E-Filling, and Tax Sanctions on Individual Taxpayer Compliance in South Badung Regency". This study aims to re-test empirically the effect of the dependent variable (X₁, X₂, X₃), which consists of tax amnesty, e-filing and tax sanctions on the independent variable (Y) of WP compliance. In this study, it has a population of 125,329 WPOPs. The data collection method in this research is through distributing questionnaires. In this study, using a sample who accidentally met the WP as many as 100 respondents. In this study using multiple linear regression analysis. According to the analysis and testing that has been carried out, it can be concluded that a person's compliance in carrying out his tax obligations is influenced by tax amnesty, e-filing and tax sanctions. This study uses hypothesis testing, statistical t test. With the testing that has been done, there are research results of the three variables that have a positive effect on WPOP Compliance in South Badung Regency.

scholarly journals Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi

2020 ◽  
Vol 30 (2) ◽  
pp. 319
Author(s):  
Ni Luh Putu Eka Suarniti ◽  
Maria M. Ratna Sari
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Sampling Technique ◽  
Financial Statements ◽  
Accounting Fraud ◽  
Collection Method ◽  
Analysis Technique

Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud. Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.

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