scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Pelaksanaan Pengadaan Barang/jasa Di Pemerintah Provinsi Gorontalo

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Surya H Ahmad ◽  
Jullie J Sondakh ◽  
Jenny Morasa
Keyword(s):  
Quantitative Research ◽  
Service Providers ◽  
Good Governance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Provincial Government ◽  
Primary Data ◽  
The Government ◽  
Selection Of

Abstract. Procurement of government goods / services is the activity of obtaining goods / services at reasonable prices, quantity and quality appropriately and timely. Goods / services procurement activities cover efforts to meet the needs of goods / services based on prevailing regulations and legislation, with various considerations for the purposes of easy control and evaluation. By implementating good procurement of goods / services, the good governance atmosphere is hoped to be established. This study aims to analyze the factors that affect the quality of procurement of goods / services in the Provincial Government of Gorontalo. This is a quantitative research and data were analysed by multiple linear regression analysis. Primary data were employed in this study and collected by distributing questionnaires. This study uses four independent variables, namely self-estimate price (HPS), time of procurement of goods / services, integrity, method of selection of goods / service providers, and one dependent variable is the quality of procurement of goods / services.The result of the research shows that the estimated price affect negatively and significantly the quality of the procurement of goods / services. On the other hand, the time of procurement of goods / services, integrity, and the method of selection of goods / service providers affect positively and significantly  the quality of procurement of goods / services in the Government Gorontalo Province.Keywords: HPS, Implementation of procurement of goods / services period, integrity, procurement of goods/services. Abstrak. Pengadaan barang/jasa pemerintah merupakan kegiatan memperoleh barang/jasa dengan harga yang dapat dipertanggungjawabkan, jumlah dan kualitas yang sesuai serta pengadaan yang tepat waktu. Kegiatan pengadaan barag/jasa mencakup usaha-usaha untuk mencukupi kebutuhan barang/jasa berdasarkan peraturan dan perundang-undangan yang berlaku, dengan berbagai pertimbangan agar pengendalian dan evaluasi mudah dilakukan. Dengan pelaksanaan pengadaan barang/jasa yang baik akan menciptakan suasana pemerintahan yang baik (Good Governance). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis regresi linear berganda. Sumber data yang digunakan dalam penelitian ini adalah data primer dan pengumpulan data dilakukan secara langsung dengan menggunakan kuesioner. Penelitian ini menggunakan empat variabel independen yaitu harga perkiraan sendiri (HPS), waktu pelaksanaan pengadaan barang/jasa, integritas, metode pemilihan penyedia barang/jasa, dan satu variabel dependen yaitu kualitas pelaksanaan pengadaan barang/jasa.Hasil penelitian menunjukan bahwa harga perkiraan memiliki  pengaruh negatif dan signifikan terhadap kualitas pelaksanaan pengadaan barang/jasa, sedangkan waktu pelaksanaan pengadaan barang/jasa, integritas, dan metode pemilihan penyedia barang/jasa memiliki pengaruh positif dan signifikan  terhadap kualitas pelaksanaan pengadaan barang/jasa di Pemerintah Provinsi Gorontalo.Kata Kunci: HPS, waktu pelaksanaan pengadaan barang/jasa, integritas, pengadaan barang/jasa.

scholarly journals Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Yuwita Ariessa Pravasanti
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Factors Affecting ◽  
Positive Effect ◽  
Selection Of

This study aims to examine analysis of factors affecting on taxpayer compliance. This type of research includes quantitative research using primary data obtained directly by respondents using a questionnaire. The population in this study were all land and building taxpayers in Tawengan Village. The method used in the selection of samples is purposive sampling method using solvin formula and set samples based on criteria determined by researchers. Respondents in this study were 138 respondents. Based on the results of processing primary data (questionnaires) with multiple linear regression analysis methods, F test and t test known variables of taxation socialization, understanding taxation procedures, awareness of taxpayers and tax sanctions simultaneously significantly influence taxpayer compliance. Partially, this study shows that tax socialization and tax sanctions have a significant positive effect on tax compliance. While understanding taxation procedures and awareness of taxpayers does not have a significant influence on taxpayer compliance in paying land and building taxes

scholarly journals PENGARUH KUALITAS PERGURUAN TINGGI, LOKASI DAN BIAYA TERHADAP KEPUTUSAN KULIAH DI IAIN SURAKARTA

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Hapsari Nawaningsih ◽  
Eny Kustiyah ◽  
Ida Aryati
Keyword(s):  
Random Sampling ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Tertiary Institutions ◽  
Quality Value

This study aims to determine and explain the effects of both the simultaneous and partial quality of tertiary institutions, locations and costs on college decisions at IAIN Surakarta. Type of quantitative research, the source of the data comes from respondents (Primary Data) and from Surakarta IAIN documents (Secondary Data). This study took the population of 2018 semester 2 students of IAIN Surakarta and a sample of 100 people taken randomly from all faculties (Random Sampling). Data analysis uses multiple linear regression analysis. The results of this study indicate that the quality of tertiary institutions, location and cost have a simultaneous and significant effect on college decisions at IAIN Surakarta as evidenced by the Sig 0,000 and Fcount of 28,984. In the t test of quality, location and cost have a positive and significant effect on college decisions at IAIN Surakarta with a quality value of Sig 0,000 and tcount of 4,627, location values of Sig 0,001 and tcount of 3,541 and cost of Sig of 0.009 and tcount of 2,667. Based on the coefficient of determination test contributed 45.9% to the decision of college at IAIN Surakarta while the rest are other factors outside this study. Keywords: quality, location, costs and college decisions

scholarly journals Analysis of Passenger Response to Service Quality Terminal 1 Juanda Airport Surabaya

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Anggun Surya Mutiara Indah ◽  
Muhammad Ikhsan Setiawan
Keyword(s):  
Service Quality ◽  
Quantitative Research ◽  
Service Providers ◽  
Low Cost ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Facilities ◽  
Airport Terminal ◽  
Low Cost Carrier

Juanda Airport Surabaya is one of the airports managed by PT Angkasa Pura 1 (Persero). Airline LCC or Low Cost Carrier is an airline that offers low rates to its customers, with the consequence of eliminating or reducing some services or facilities that will be obtained by regular flights. This study aims to analyze the Facilities / Infrastructure, Accessibility & Public Facilities on the quality of service providers, in Terminal 1 of Juanda Airport Surabaya and analyze the LCC ( Low Cost Carrier ) airline in Terminal 1 of Juanda Airport Surabaya. This research includes quantitative research, using questionnaires as a data collector, the sample used is 100 passengers from various airlines in the research location, namely in Terminal 1 Juanda Airport, Surabaya. Data analysis using multiple linear regression analysis and hypothesis testing include t test, f test and multiple determination. Based on the results of the study concluded the quality of passenger services (Facilities/Infrastructure, Accessibility & Comfort and Safety) to the performance of managers, in Terminal 1 Juanda Airport Surabaya is quite good and adequate. This was proven by the answers of 100 respondents who stated that accessibility, facilities and infrastructure and comfort and safety in Juanda Airport Terminal 1 responded well. Based on the results of calculations there is the influence of facilities / infrastructure, accessibility & comfort and safety of service quality.

scholarly journals Pengaruh Pengawasan Keuangan, Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, dan Kualitas Pelatihan terhadap Keterandalan Pelaporan Keuangan

2020 ◽  
Vol 10 (2) ◽  
pp. 224
Author(s):  
Ni Putu Noviyantini ◽  
Sunitha Devi
Keyword(s):  
Financial Reporting ◽  
Quantitative Research ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Financial Control ◽  
Government Accounting

This research aims to understand the effect of financial control, the implementation of accrual-based government accounting standards, and the quality of training on the reliability of financial reporting. This type of research used is quantitative research. The population in this research is all employees of the financial sub division at 27 SKPD in Badung Regency. The sampling method used is purposive sampling. The number of samples in this research were 108 respondents. This research uses primary data obtained from distributing questionnaires directly to respondents. Data analysis techniques used include descriptive statistical tests, data quality tests, classic assumption tests, and hypothesis testing using multiple linear regression analysis using IBM SPSS Statistics 23. The research results prove that: (1) financial control has a positive and significant effect on reliability finance report; (2) the implementation of accrual-based   government accounting standards has a positive and significant effect on the reliability of financial reporting; (3) the quality of training has a positive and significant effect on the reliability of financial reporting.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN PELAPORAN KEUANGAN PEMERINTAH DAERAH DIKABUPATEN WAJO

2021 ◽  
Vol 5 (1) ◽  
pp. 21-31
Author(s):  
Dian Hajra ◽  
Jamaluddin Majid
Keyword(s):  
Human Resources ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Standards ◽  
Multiple Linear Regression Analysis ◽  
Public Works ◽  
The Government

This study aims to see whether the quality of human resources, the application of accounting standards and information governance affects the financial reporting of local governments in Wajo Regency. The population of this study were all employees of the financial division of the SKPD in the scope of Wajo Regency, namely the Department of Public Works for Spatial Planning and Land, the Office of Health and the Office of Agriculture and Food Security. This type of research is quantitative research. Collecting data from filling out questionnaires. The data collected were processed using SPSS with multiple linear regression analysis to test the hypothesis. Based on the results of research, the government can ignore that the quality of human resources and the application of accounting standards have a positive effect on regional financial reporting. Meanwhile, the use of information technology has no effect on local government financial reporting. This may be due to the fact that the SKPD is lacking in maximizing the integrated computer system.

scholarly journals Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi

2021 ◽  
Vol 16 (2) ◽  
pp. 33-49
Author(s):  
Yulana Wicaksari ◽  
Sartika Wulandari
Keyword(s):  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Tax Amnesty ◽  
The Government ◽  
The Individual ◽  
The City ◽  
Positive Effect

Purpose of this study was to determine the effect of taxpayer awareness, quality of tax services, tax sanctions, tax knowledge0and tax amnesty on individual taxpayer compliance. Sample in this study were 100 individual taxpayers at the Tax Service Office (KPP) in the city of Semarang. Data used in this study is primary data by distributing questionnaires to0respondents using google form. Sample selection in this study used accidental sampling using the Slovin formula. After fulfilling0the classical assumption test, then the data were analyzed using multiple linear regression analysis techniques. Results showed that taxpayer awareness, tax sanctions, tax knowledge and tax amnesty had a positive effect on individual taxpayer compliance. While the quality of tax services does not affect the compliance of individual taxpayers. Value of the coefficient0of determination test with the individual taxpayer compliance value of 41.90 percent can be explained by the research variables. The result of this study can be input for the government what should be done to improve taxpayer compliance.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

Pengaruh Ukuran Perusahaan, Leverage, Kebijakan Dividen dan Profitabilitas terhadap Nilai Perusahaan Studi pada Perusahaan Manufaktur Sektor Food And Beverages

2021 ◽  
Vol 4 (3) ◽  
pp. 626-640
Author(s):  
Nur Anisa ◽  
Sri Hermuningsih ◽  
Alfiatul Maulida
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Dividend Policy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Food And Beverages ◽  
Selection Of

This study aims to examine the effect of firm size, leverage, dividend policy and profitability on firm value in the study of manufacturing companies in the food and beverages sector. This research uses quantitative research. The technique used in sampling is the purposive sampling method, namely the selection of samples is carried out with predetermined criteria. So that as many as 35 data were obtained from 7 food and beverages companies listed on the IDX during the 2016-2020 period. The data analysis method used is multiple linear regression analysis using the SPSS version 23 program. Based on the results of the study, it shows that: (1) firm size has no effect on firm value, (2) leverage has a negative and significant effect on firm value, (3) dividend policy has no effect on firm value, (4) profitability has a positive and significant effect on firm value. Keywords: firm size, leverage, dividend policy and profitability.

Factors affecting the development of e-government using a citizen-centric approach

2015 ◽  
Vol 6 (3) ◽  
pp. 206-222 ◽  
Author(s):  
Kanda Sorn-in ◽  
Kulthida Tuamsuk ◽  
Wasu Chaopanon
Keyword(s):  
Quantitative Research ◽  
Service Providers ◽  
Structured Interview ◽  
Government Agencies ◽  
Content Type ◽  
Factors Affecting ◽  
Government Services ◽  
Government Sector ◽  
The Government

Purpose – The purpose of this paper is to study the factors affecting the development of e-government by using a citizen-centric approach. Design/methodology/approach – This paper is a mixed-methods study consisting of qualitative and quantitative research. Data were collected from government agencies using a structured interview and questionnaire about e-government services. The research was collected from the people responsible for the management of an e-government project in 75 government agencies. In addition, the researcher collected data from 1,400 citizens by using an e-Survey questionnaire that grouped participants by age. Findings – By using a citizen-centric approach, the paper identified the factors affecting the development of e-government. There were five factors from the viewpoint of government agencies and citizen groups: quality of e-government services, policy and governance, information technology infrastructure, organization and economy and society. Research limitations/implications – The research covered the development patterns of e-government for services from government to citizens only. Practical implications – Seeing the importance of environmental factors for both service providers and service users would facilitate continuous improvement of e-government service provision by government agencies. Social implications – The results reflect citizens’ need for e-government services; quality is their priority. Hence, government agencies must consider the quality of the delivery of information and e-government services as they relate to the lifestyles and needs of citizens. Originality/value – The creation of knowledge from merging e-government concepts with citizen-centric principles is a modern government sector management theory. This research stresses the need for the government sector to see the need for e-government and to recognize the factors for its successful development. This means the design and development of e-government services should respond to the increasing needs of the citizens.

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