scholarly journals ANALISIS PENDAPATAN ASLI DAERAH, DANA BAGI HASIL DAN DANA ALOKASI UMUM TERHADAP ANGGARAN BELANJA MODAL

2018 ◽  
Vol 1 (1) ◽  
pp. 1-9
Author(s):  
Endang Sri Wahyuni ◽  
Rosmida Rosmida
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
City Government ◽  
Coefficient Of Determination ◽  
City Governments

Abstract:  This study aims to determine the effect of Local Own Revenue, Revenue Sharing, General Allocation Funds, affect the Capital Expenditure Budget District / City Government on the island of Sumatera. The population in this study is the district/city governments in Sumatra. By using purposive sampling method, of 151 regencies / cities in Sumatra obtained a sample of 122 district / city. This research is a quantitative research using secondary data. Testing the hypothesis in this study using multiple linear regression with t test, and the coefficient of determination. The results showed that the Local Own Revenue, Revenue Sharing, General Allocation Funds significant affect Budget Capital Expenditure.

scholarly journals PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Nusa Tenggara Timur)

Analisis ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 48-67
Author(s):  
Ardiani Ika Sulistyawati ◽  
Nugrah Septiyani Purwanti
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Profit Sharing ◽  
Provincial Government ◽  
Coefficient Of Determination ◽  
Capital Expenditures ◽  
Government Budget ◽  
City Governments

This study aims to analyze the influence of the variables of Local Own Revenue, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds and Employee Expenditures on Capital Expenditures at Regency / City Governments in East Nusa Tenggara Province 2015-2018 partially and simultaneously. The population in this study were 22 regencies / municipalities in East Nusa Tenggara Province during the 2015-2018 period. This study uses secondary data in the form of the East Nusa Tenggara Provincial Government Budget Realization Report. Hypothesis testing in this study using multiple linear regression with t test, F test and coefficient of determination. The data that has been collected is analyzed first with a classical assumption test before testing the hypothesis. The results of the study partially show that the variables of Local Own Revenue and Special Allocation Funds have a significant effect on Capital Expenditures, while the variables of General Allocation Funds, Profit Sharing Funds and Employee Expenditures have no significant effect on Capital Expenditures. The results of the research simultaneously show that the variables of Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund and Employee Expenditure have an effect on capital expenditure.

scholarly journals ANALISIS PENGARUH PAD, DBH, DAU, DAK DAN PERTUMBUHAN EKONOMI TERHADAP BELANJA MODAL KABUPATEN NGAWI TAHUN 2003-2015

2018 ◽  
Vol 1 (1) ◽  
pp. 56
Author(s):  
M. Agus Sudrajat ◽  
Irma Diastuti Purniawati
Keyword(s):  
Economic Growth ◽  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Capital Expenditure ◽  
Secondary Data ◽  
Revenue Sharing ◽  
T Test ◽  
Coefficient Of Determination ◽  
F Test

The purpose of this study was to determine whether there is Influence Of Local Own Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK) and Economic Growth of the Capital Expenditure The District Ngawi Year 2003-2014 either partial or simultaneously. The population in this study is Ngawi government. This study uses secondary data in the form of budget realization report a Ngawi government in 2003-2014. Testing the hypothesis in this study using multiple linear regression t test, F test and the coefficient of determination. The results of this study concluded that partial variable PAD, DBH, DAU and Economic Growth influence significantly to capital expenditure. While DAK did not significantly influence capital expenditure. Simultaneously variabel PAD, DBH, DAU, DAK and Economic Growth significant effect on capital expenditure. For local government are espected to pay more attention to the proportion of DAK is allocated to capital expenditure.<p><br /><strong>Keywords : Local Own Revenue, Revenue Sharing Fund, General Allocation Fund, Special Allocation Fund, Economic Growth, Capital Expenditure.</strong></p>

scholarly journals Studi Alokasi Belanja Modal Pada Anggaran Pemerintah Daerah Di Eks-Karesidenan Madiun

2020 ◽  
Vol 1 (2) ◽  
pp. 65-72
Author(s):  
Hery Hermawan
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Research Data ◽  
T Test ◽  
Coefficient Of Determination ◽  
Capital Expenditures

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness;  independence; fiscal decentralization; capital expenditure.

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 ANALISIS PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, PELAYANAN, SANKSI PERPAJAKAN, DAN TINGKAT PENDIDIKAN WAJIB PAJAK TERHADAP KESADARAN WAJIB PAJAK MEMBAYAR PBB P2

2020 ◽  
Vol 6 (1) ◽  
pp. 75-95
Author(s):  
Yunita Isna Ratri ◽  
Achmad Tjahjono
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Relationship ◽  
Secondary Data ◽  
Education Level ◽  
Primary Data ◽  
Partial Knowledge ◽  
Convenience Sampling

The Analysis Influence of Knowledge Taxation, Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2. SkripsiStarta One (S1) Accounting Departement STIE Widya Wiwaha Yogyakarta 2018. The purpose of this research is to know influence of Knowledge Taxation,Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2 with using multiple linear regression and dummy’s variable. The sample in this research includes 120 respondences who are in the District of Prambanan, village Bokoharjo, Madurejo, Sambirejo, Sumberharjo, Wukirharjo, Gayamharjo. The sampling method is convenience sampling. The collected of data to use primary data with questionnaire technique and secondary data that is data taken from DPPKAD (Dinas Pendapatan Pengelolaan Keuangan Aset Daerah). The results of the research to drawn that the partial, knowledge taxation has a positive relationship and significantly influence the awareness of paying taxpayers PBB P2, and Services have a positive relationship and significant effect on the awareness of paying taxpayers PBB P2. By mutual independentvariables affect the awareness of paying taxpayers PBB P2 as a dependent variable.

scholarly journals The Influence of Perceptions of Accreditation, Cost of Education, and Promotion on the Decision of Prospective Students to Pursue Postgraduate Studies at Universitas Harapan Medan

2019 ◽  
Vol 5 (3) ◽  
pp. 1
Author(s):  
Sudartono Phannoto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
Prospective Students ◽  
Cost Of Education ◽  
Postgraduate Studies

Universitas Harapan Medan is a leading university in Medan with four faculties divided into fourteen study programs consisting of three vocational programs, ten undergraduate programs, and a postgraduate program.This study aimed to empirically examine the influence of perceptions of accreditation, cost of education, and promotion on the decision of prospective students. It used a quantitative approach. The population and samples were 227 and 145 people respectively. The types of data used were primary and secondary data. The data collection techniques used were questionnaires, interviews, literature review, and document review. Tests carried out in this study were validity and reliability tests, classical assumption tests including normality test, multicollinearity test, and heteroscedasticity test, hypothesis tests including F test and t test, multiple linear regression analysis, and coefficient of determination (R2). The result of multiple linear regression was Y = 3.882 + 0.294 X1 + 0.027 X2 + 0.584 X3.In this study, the result also indicated that 62.8% of the Decision of Prospective Students at Universitas Harapan Medan were influenced by Accreditation (X1), Cost of Education (X2), and Promotion (X3), while the remaining 37.2% were influenced by other factors not being examined.

scholarly journals Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Dana Alokasi Khusus (DAK) Terhadap Alokasi Belanja Daerah Pada Kabupaten/Kota di Jawa Timur

2016 ◽  
Vol 3 (01) ◽  
pp. 1-12
Author(s):  
Diah Ekaningtias
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Jel Classification ◽  
Research Tool ◽  
Entire Population ◽  
Population Research ◽  
Local Revenue ◽  
Direct Expenditure

A B S T R A C T This study aims to determine whether there is influence of local revenue (PAD), the general allocation fund (DAU) and special allocation fund (DAK) for budget allocations in the areas measured by indirect expenditures and direct spending. The sample of population in this study was 38 district in East Java in the year 2010 to 2012. This study uses secondary data in the form of the Budget Statement of Revenue and Expenditure (APBD) District. The sampling method using a census method by taking the entire population. Research tool used is multiple linear regression. The results of this study indicate that the PAD, DAU, DAK has a positive and significant impact on indirect expenditure, if seen further, the level of dependence of indirect expenditure is more dominant compared to the DAU and DAK whereas PAD, DAU has a positive and significant impact against direct spending. DAK perpengaruh positive and significant impact on direct spending, the level of dependence of direct expenditure is more dominant against PAD compared with DAU and DAK. A B S T R A K Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh pendapatan asli daerah (PAD), dana alokasi umum (DAU) dan dana alokasi khusus (DAK) untuk alokasi anggaran di daerah diukur dengan belanja tidak langsung dan belanja langsung. Sampel populasi dalam penelitian ini adalah 38 kabupaten di Jawa Timur pada tahun 2010 sampai 2012. Penelitian ini menggunakan data sekunder dalam bentuk Anggaran Pernyataan Pendapatan dan Belanja (APBD) Kabupaten. Sampling metode menggunakan metode sensus dengan mengambil seluruh populasi. alat penelitian yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa PAD, DAU, DAK memiliki dampak positif dan signifikan terhadap belanja tidak langsung, jika dilihat lebih jauh, tingkat ketergantungan belanja tidak langsung lebih dominan dibandingkan dengan DAU dan DAK sedangkan PAD, DAU memiliki positif dan dampak yang signifikan terhadap belanja langsung. DAK perpengaruh dampak positif dan signifikan terhadap belanja langsung, tingkat ketergantungan belanja langsung lebih dominan terhadap PAD dibandingkan dengan DAU dan DAK. JEL Classification: H83, M12

scholarly journals Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 95-109
Author(s):  
Uyun Sundari ◽  
Ratno Agriyanto ◽  
Dessy Noor Farida
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Integrated Reporting ◽  
Analysis Techniques ◽  
Mining Companies

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.

scholarly journals Faktor-Faktor Yang Mempengaruhi Price Earning Ratio Saham Lq45 Di Indonesia

2019 ◽  
Vol 2 (2) ◽  
Author(s):  
Taruna Dan Carunia Mulya Firdausy
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Financial Leverage ◽  
Return On Equity ◽  
Book Value ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Earnings Per Share

The purpose of this research is to analyze factors that influence price earning ratio of  LQ45 index  in Indonesia for the year 2013-2016. Sample was collected by using purposive sampling method. Based on the type of data and analysis, this research is called quantitative research and data used is secondary data. The results of this study indicate that dividend payout ratio and price book value affected the price earning ratio of LQ45, while return on equity, earnings per share growth and financial leverage have no effect on PER of LQ45 stock. Simultaneously, all the independent variables significantly influence the PER stock of LQ45. Based on the coefficient of determination can be concluded that all the independent variables affect the price earning ratio of LQ45 stock by 25.46%.

scholarly journals PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
pp. 220-230
Author(s):  
Randi Siregar ◽  
Sabeth Sembiring
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Negative Impact ◽  
Coefficient Of Determination ◽  
Regression Analyses ◽  
Independent Variables ◽  
Significant Negative Impact ◽  
Negative Effect ◽  
Positive Effect

The purpose of this research was conducted to know the influence of: (1) Simultaneous Non Performing Loan and Loan to Deposit Ratio against Return On Asset, (2) Partial Non-Performing Loan against Return On Asset and (3) partial Loan to Deposit against Return On Asset Corporate Banking the Go Public period 2010 – 2012.The research uses quantitative research plans. The research subject is a banking company that go public from 2014 – 2016 and the objects are Non Performing Loan, Loan to Deposit Ratio and Return On Asset.Data collected using documentation methods and analyzed with multiple linear regression analyses. The results showed that (1) Non Performing Loan and Loan to Deposit Ratio simultaneously had significant effect on Return On Asset.(2) Non Performing Loan partially negative effect on Return On Asset, (3) Loan to Deposit Ratio positively affects the Return On Asset of the banking company listed on the Indonesia Stock Exchange.The value of the coefficient of determination (adjusted R2) of 0.323 or 32.3%, this translates to 32.3% of ROA variations that can be explained by variations of independent variables of the NPL and LDR.The remaining 67.7% is explained by other reasons outside of the regression model.Based on the results of multiple linear regression analyses indicating that the NPL has a significant negative impact on ROA, LDR has a significant and positive effect on Roa, NPL and LDR.

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