scholarly journals PENGARUH RUANG FISKAL, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, PERSENTASE PENDUDUK MISKIN, DAN RATA-RATA LAMA SEKOLAH TERHADAP BELANJA PENDIDIKAN

2020 ◽  
Vol 2 (1) ◽  
pp. 9-20
Author(s):  
Nur Rohmah Hidayati ◽  
Andy Dwi Bayu Bawono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Social Science ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Poverty Rate ◽  
Education Expenditures ◽  
Fiscal Space ◽  
Test Result

This research aims to examine the influence of Fiscal Space, Locally Generated Revenue(PAD), General Allocation Funds(DAU), Poverty Rate (PPM), and Mean Years School(RLS) on Education Expenditures. The population used in this study is all regency/city in Indonesia. The sampling method in this research using purposive sampling method, collected data processed 505 regency/city samples. The analysis used in this research is multiple linear regression analysis processed using the Statistical Package for Social Science (SPSS) version 21.00 software program. The simulant test result shows that Fiscal Space, Locally Generated Revenue (PAD), General Allocation Fund (DAU), Poverty Rate (PPM), and Mean Years School(RLS) significantly influence Education Expenditures. While the partial test shows that Fiscal Space, Local Original Revenue (PAD), General Allocation Fund (DAU) effect on Education Expenditures, Proverty Rate (PPM) has no effect on Education Expenditures, and Mean Years School (RLS) negatively influences Education Expenditures

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019

2021 ◽  
Vol 10 (2) ◽  
pp. 196-213
Author(s):  
Farida Citra Dewi ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Third Party ◽  
Analysis Method ◽  
Return On Assets

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).

scholarly journals PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SONDER KABUPATEN MINAHASA

2020 ◽  
Vol 15 (2) ◽  
pp. 175
Author(s):  
Ablessy Mumu ◽  
Jullie J. Sondakh ◽  
I Gede Suwetja
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Analytical Method ◽  
Research Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
State Revenue

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

scholarly journals What Determines Murabahah Margin Income? Evidence from Islamic Commercial Banks in Indonesia

2021 ◽  
Vol 7 (1) ◽  
pp. 22
Author(s):  
Ananda Puteri Wahyuni ◽  
Ratna Mulyany ◽  
Zata Hulwani Zuhri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Central Bank ◽  
Multiple Linear Regression ◽  
Commercial Banks ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operating Income ◽  
Independent Variables

This study aims to examine factors that influence Murabahah margin income. Spefically it investigates the effect of the Central Bank of Indonesia Rate (BI Rate), Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings on Murabahah margin income at Islamic Commercial Banks in Indonesia. The method used in this study is quantitative by using the multiple linear regression analysis to test the variables. 12 Islamic Commercial Banks were selected as the sample using a purposive sampling method. With 60 data observations for 5 years, the findings indicate that all the independent variables simultaneously affect the dependent variable. Partially, BI Rate does not affect Murabahah margin income, while in contrast, Operating Expenses to Operating Income (OEOI), Non-Performing Financing (NPF), and wadiah savings affect the Murabahah margin income.

scholarly journals PENGARUH ROA, CAR, NPL, LDR, BOPO TERHADAP NILAI PERUSAHAAN BANK UMUM

2017 ◽  
Vol 5 (1) ◽  
pp. 14
Author(s):  
Sundus Nur Halimah ◽  
Euis Komariah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Determine Effect

This study aims to determine Effect of ROA, CAR, NPL, LDR, and BOPO partially and simultaneously on Firm Value. Samples were Commercial Bank Go Public is listed on the Indonesia Stock Exchange from 2011 to 2015 by using purposive sampling method. There are 25 Commercial Banks that qualify as research samples. The method of analysis in this research is multiple linear regression analysis. The results of this study show that ROA, CAR, and LDR significant effect on Firm Value, NPL and BOPO no significant effect on Firm Value. Simultaneously these variables significant effect on Firm Value.

scholarly journals Pengaruh Restrukturisasi Keuangan Terhadap Kinerja Perusahaan Grup Dan Non-Grup

2020 ◽  
Vol 5 (1) ◽  
pp. 61-68
Author(s):  
Hasim As'ari ◽  
Diana Airawaty ◽  
Badrus Zaman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Debt Restructuring ◽  
Independent Variables ◽  
Performance Group ◽  
Financial Restructuring

Abstract This study aims to examine the differences in the effect of financial restructuring on the performance of group companies with non-groups in Indonesia. This analysis uses independent variables, debt restructuring, right issue and type of company. The dependent variable is ROA. The sample of this study is the issuer companies that conduct financial restructuring that are listed on the IDX from 2010 to 2016. 66 companies were analyzed using purposive sampling method. The statistical method uses Multiple Linear Regression Analysis, by testing the statistical test hypothesis t and Test F. The results of this study that there are significant and positive differences in debt restructuring, and Right Issue against performance group companies with non-group, which means that group companies are stronger in financial restructuring than non-group companies

scholarly journals PENGARUH KREDIBILITAS INFLUENCER DI MEDIA SOSIAL TERHADAP KEPUTUSAN WISATAWAN MILENIAL KE LABUAN BAJO

Jurnal IPTA ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 144
Author(s):  
Michael Reivin Limengka ◽  
N.M.S. Sofia Wijaya ◽  
Putu Agus Wikanatha Sagita
Keyword(s):  
Social Media ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Social ◽  
Form Feature

The study aims at finding out the characteristic of the millennial tourists who visit Labuan Bajo and identifying the influence of the social media influencers’ credibility on their decision to visit Labuan Bajo. In selecting the sample, the study used the purposive sampling method in which some online questionnaires were given to 100 respondents via Google Form feature. The techniques of analyzing the data applied in the study were descriptive qualitative and multiple linear regression analysis using IBM SPSS 25.0 for Windows application. The result of the study shows that, partially and simultaneously, there is a positive impact of the social media influencers’ credibility on the millennial tourists’ decision to visit Labuan Bajo. The results showed that partially, the influencers' credibility positively and significantly affected the millennial tourists’ decision to visit Labuan Bajo. The sig. value of each are as follows: Attractiveness (X1) of 0.043 < 0.05; The Trustworthiness (X2) of 0.047 < 0.05 and the Expertise (X3) of 0.000 < 0.05. While simultaneously, there is a positively and significantly affected the social media Influencers’ credibility on the Millennial tourists’s decision to visit Labuan Bajo, with a sig. value of 0.000 < 0.05.

scholarly journals Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y)

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 133
Author(s):  
Ilham Maulana Saud ◽  
Iman Teguh ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Customer Behavior ◽  
Purposive Sampling ◽  
Study Programs ◽  
Special Region

<p class="Ventura-Abstract">This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.</p>

scholarly journals INTERAKSI KINERJA KEUANGAN PERBANKAN DAN TATA KELOLA DALAM MENINGKATKAN RETURN SAHAM

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 69-100
Author(s):  
Ina Marice ◽  
Fransiskus E. Daromes ◽  
Suwandi Ng
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Relationship

This research was conducted to investigate the effect of banking performance on stock returns as moderated by corporate governance. The population used in the study were all banks listed on the IDX for the period 2015-2019. The sample in this study were 30 banks selected using purposive sampling method. The analysis was carried out with the help of SPSS 25 and hypothesis testing using multiple linear regression analysis and moderating regression analysis (MRA). The results of this study indicate that banking performance in the form of LDR, CAR, and ROA partially and simultaneously affects stock returns, NPL partially and simultaneously has no effect on stock returns, governance is able to moderate the relationship between LDR, CAR, and ROA on stock returns, but unable to moderate the relationship between NPL and stock returns.

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