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

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

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

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2016.003.01.1 ◽

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

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Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v9i2.728 ◽

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

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

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v6i1.33 ◽

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.

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Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting

Eksos ◽

10.31573/eksos.v16i2.169 ◽

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.

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The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

Journal of Accounting Research, Organization and Economics ◽

10.24815/jaroe.v2i2.14633 ◽

2019 ◽

Vol 2 (2) ◽

pp. 97-112

Author(s):

Aga Arye Perdana

Keyword(s):

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Audit Committee ◽

Design Methodology ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Institutional Ownership ◽

T Test

Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.

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Faktor Yang Mempengaruhi Kenaikan dan Penuruna Sisa Hasil Usaha (SHU) Koperasi Syariah

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol4iss201712pp937-951 ◽

2017 ◽

Vol 4 (12) ◽

pp. 937

Author(s):

Farokhah Muzayinatun Niswah ◽

Dina Fitrisia Septiarini

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Balance Sheet ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Analysis Techniques

The pupose of this research is to determines the effects of own equity, assets and financing income as the factors of increase and decrease in cooperative surplus on KJKS Ben Iman Lamongan.The approach used in this study is the quantitative approach. Data analysis techniques used in this research is multiple linear regression analysis. The sampling method used in this study is purposive sampling, the sample is KJKS Ben Iman Lamongan. The author uses secondary data from monthly reports of balance sheet and the calculation surplus of operations of the period January 2014 to December 2016.The results of this study are own equity and assets partially no significant effect on the cooperative surplus distribution, financing income partially significant affect the cooperative surplus distribution and own equity, assets and financing income simultaneously affect the cooperative surplus distribution amounted to 93.13% while the rest 6,87% determined by othervariables.

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PENGARUH PENDAPATAN ASLI DAERAH DAN DANA ALOKASI UMUM TERHADAP TINGKAT KEMANDIRIAN KEUANGAN DAERAH (Studi Empiris pada Provinsi D.I Yogyaarta tahun 2008-2013)

Jurnal Akuntansi ◽

10.24964/ja.v3i1.41 ◽

2016 ◽

Vol 3 (1) ◽

Author(s):

Titi Yuli Astuti ◽

Sunarto Sunarto

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Hypothesis Test ◽

Secondary Data ◽

T Test ◽

Coefficient Of Determination ◽

Test Results ◽

Financial Independence ◽

Local Revenue

The purpose of this study was to determine (1) the level of local financial independence in the province D.I. Yogyakarta (2) the influence of the local revenue of the level of local financial independence in the province D.I. Yogyakarta, and (3) the effect of general allocation funds to the level of financial independence in the region D.I. Yogyakarta province. This research is quantitative. The population in this study is D.I. Yogyakarta province of 2008-2013. The data used in this research is secondary data. Secondary data used was obtained APBD Realization Report of DPDPK city of Yogyakarta and BPS. The data have been collected and analyzed by the method of data analysis first conducted classical assumption test before hypothesis test. Testing the hypothesis in this study using multiple linear regression t test, F test, and test the coefficient of determination. The analysis showed local revenue positive and significant impact on the level of local financial independence with 15.661 t-test results with a significant level of 0.000, t-test bigger than ttable (15.661> 2.0639, general allocation funds do not affect the level of independence the financial area, with the t-count is smaller than t-table (-0.216

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Pengaruh Lingkungan, Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan

EKOMABIS: Jurnal Ekonomi Manajemen Bisnis ◽

10.37366/ekomabis.v1i02.31 ◽

2020 ◽

Vol 1 (02) ◽

pp. 159-166

Author(s):

Daspar Daspar

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Work Environment ◽

Sampling Method ◽

Secondary Data ◽

Research Data ◽

Probability Sampling ◽

Positive Effect

This study aims to analyze the effect of work environment, motivation and discipline on the performance of PT. Astra Honda Motor. Research data from questionnaire and secondary data. The sampling method used was probability sampling. From a population of 70 people, 70 people become the sample. The method of analysis used in this study is multiple linear regression. The result showed that work environment and discipline has positive effect on the performance, while motivation has no effect on the performance.

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Analisis Pengaruh Pengetahuan Perpajakan, Sosialisasi, Pelayanan, Sanksi Perpajakan, Dan Tingkat Pendidikan Wajib Pajak Terhadap Kesadaran Wajib Pajak Membayar PBB P2

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v6i1.337 ◽

2019 ◽

Vol 6 (1) ◽

pp. 77-97

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 ◽

Independent Variables ◽

Convenience Sampling

The Analysis Influence of Knowledge Taxation, Socialization, Service, Tax Sanctions and Education Level of Taxpayer Awareness Paying PBB P2. Skripsi Starta 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 independent variables affect the awareness of paying taxpayers PBB P2 as a dependent variable.

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PENGARUH PROMOSI DAN HARGA TERHADAP MINAT BELI PELANGGAN INDIHOME DI PROPINSI DKI JAKARTA

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v4i2.39 ◽

2016 ◽

Vol 4 (2) ◽

Author(s):

Ismail Razak

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Purchase Intention ◽

Sampling Method ◽

Secondary Data ◽

Primary Data ◽

Analysis Method ◽

Simple Linear Regression ◽

Data Analysis Method

The aim of this study was to analize the influence of promotion and price on purchase intention of customers of IndiHome in Province of DKI Jakarta. Secondary data was obtained from PT. Telekomunikasi Indonesia, Tbk, while primary data was obtained from customers of PT. Telekomunikasi Indonesia, Tbk in Province of DKI Jakarta through admission filling of questionnaire by using scale of Likert. In this study, accident sampling method was used and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that promotion and price positively and significant influenced the purchase intention of customers of IndiHome in Province of DKI Jakarta. The conclution of this study is that price was dominant than the promotion in influencing the purchase intention of customers of IndiHome in Province of DKI Jakarta.

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