scholarly journals Pengaruh Fraud Diamond dan Religiusitas terhadap Kecurangan Akademik Mahasiswa Akuntansi

Telaah Bisnis ◽  
2021 ◽  
Vol 21 (2) ◽  
pp. 79
Author(s):  
Lulu Amalia Nusron ◽  
Risa Tika Sari
Keyword(s):  
Regression Models ◽  
Sampling Techniques ◽  
Linear Regression Models ◽  
Study Program ◽  
Academic Cheating ◽  
Analysis Techniques ◽  
Academic Fraud ◽  
Diamond Concept ◽  
Positive Effect ◽  
Multiple Linear Regression Models

Higher education is expected to be able to produce professionals who are able to compete in the era of globalization both in science and in morals, however fraudulent practices are often found in the world of education which is often referred to as academic fraud. This study aims to determine the factors that influence student academic fraud by using the fraud diamond concept and religiosity. Collecting data in this study using online questionnaires and purposive sampling techniques with the criteria of active students who have taken auditing courses 2. The sample of this study was 80 active students of the Accounting Study Program at Universitas PGRI Yogyakarta, Universitas Negeri Yogyakarta, Universitas Muhammadiyah Yogyakarta, Universitas Teknologi Yogyakarta, and Universitas Sanata Dharma Yogyakarta. Data analysis techniques using multiple linear regression models and data testing using SPSS. The results of this study indicate that opportunity and rationalization have a significant positive effect on academic cheating while pressure, capability, and religiosity have no effect on academic cheating.

scholarly journals Simplicity, Price, Quality of Service and Safety Towards The Decision to Purchase Products Through Shopee.id Application

2020 ◽  
Vol 5 (1) ◽  
pp. 71-82
Author(s):  
Nursiam Nursiam ◽  
Anastasia Auti Merry Yanissa ◽  
Kurnia Rina Ariani
Keyword(s):  
Quality Of Service ◽  
Regression Models ◽  
Sampling Method ◽  
Total Sample ◽  
Accounting Students ◽  
Linear Regression Models ◽  
Purchasing Decisions ◽  
Analysis Techniques ◽  
Multiple Linear Regression Models

This study aims to determine the effect of convenience, price, service quality and safety on product purchasing decisions through the shopee.id application. The method used in this study is a quantitative method. Respondents in this study were accounting students for the 2016 class of the Faculty of Economics and Business, University of Muhammadiyah Surakarta, where sampling used the incidental sampling method, with a total sample of 81 respondents. Data analysis techniques used multiple linear regression models. The results of this study indicate that ease, price, and quality of service affect the product purchase decision through the Shopee.id application with each sig value of 0,033; 0,000; and 0,000. Meanwhile, security has no effect on product purchasing decisions through the shopee.id application with a sig value of 0,087. Keywords : ease, price, quality of service, security, decision on purchasing product.

scholarly journals Pengaruh pengawasan fungsional, pengelolaan keuangan, dan kejelasan sasaran anggaran terhadap akuntabilitas kinerja inspektorat kota malang

2021 ◽  
Vol 8 (2) ◽  
Author(s):  
Maria Novriana Mina ◽  
Anwar Made ◽  
Rita Indah Mustikowati
Keyword(s):  
Financial Management ◽  
Regression Models ◽  
Quantitative Research ◽  
Sampling Method ◽  
Primary Data ◽  
Sampling Techniques ◽  
Data Sampling ◽  
Linear Regression Models ◽  
Performance Accountability ◽  
Multiple Linear Regression Models

This research was conducted to examine and determine the effect of functional supervision, financial management, and clarity of budget targets on the performance accountability of the Inspectorate of Malang. This type of research is quantitative research, the source of the data used is primary data, sampling techniques using total sampling method, then analyzed with multiple linear regression models. The results showed that functional oversight, financial management and clarity of budget objectives simultaneously affect performance accountability, functional supervision partially influences performance accountability, financial management influences performance accountability and clarity of budget targets affects performance accountability

scholarly journals PENGARUH PENGGUNAAN E-FILING DAN PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN PENYAMPAIAN SPT TAHUNAN WPOP (Studi Pada WPOP Pekerja Bebas Di Kota Salatiga )

2021 ◽  
Vol 12 (1) ◽  
pp. 34-51
Author(s):  
Fadillah Achmad Resandi ◽  
Ika Kristianti
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Regression Models ◽  
Sampling Method ◽  
Hypothesis Test ◽  
Questionnaire Data ◽  
Linear Regression Models ◽  
The Individual ◽  
Positive Effect ◽  
Multiple Linear Regression Models

The purpose of this study to determine the effect of using e-filing and understanding of taxation on compliance of annual taxpayer reporting of the individual taxpayer in the Salatiga. The population of this research is non-employee individual taxpayers who are registered in KPP Pratama Salatiga. The sample used is 100 respondents and data collection techniques using an incidental sampling method. The questionnaires were distributed using google form and given directly to respondents. The collected questionnaire data was tested with validity, reliability, and classical assumption tests. Hypothesis test using the T-test with multiple linear regression models. The results of this study indicate that (1) the use of e-filing has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga. (2) Understanding taxation has a positive effect on compliance with the annual taxpayer reporting of non-employee individual taxpayers in Salatiga.

scholarly journals The Effect of Working Capital, Leverage, and Firm Size towards Corporate Performance with Liquidity ss Moderating Variables

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Adam Firman Rizqi ◽  
Wiwi Idawati
Keyword(s):  
Firm Size ◽  
Regression Models ◽  
Corporate Performance ◽  
Analytical Tool ◽  
Linear Regression Models ◽  
Working Capital ◽  
Moderating Variables ◽  
Negative Effect ◽  
Positive Effect ◽  
Multiple Linear Regression Models

The purpose of this research to analyse the effect of working capital, leverage, firm size and liquidity on corporate performance, with liquidity as a moderating variable. Samples in this research uses the 29 companies listed on IDX are in the category LQ45 period February 2013 - February 2016. The analytical tool used in this research is multiple linear regression models with path analysis. These results indicate that working capital positive effect on corporate performance, firm size negative effect on corporate performance. Leverage and Liquidity are no effect on corporate performance. Liquidity as a moderating variable indicate strengthen the effect of working capital while liquidity weakens the leverage effect on corporate performance.

scholarly journals Compliance Predictors Are Mandatory Vehicle Tax

2022 ◽  
Vol 1 (1) ◽  
pp. 7-14
Author(s):  
Ni Kadek Putri HANDAYANI ◽  
Ni Nengah Seri Ekayani EKAYANI ◽  
Putu Gede Wisnu Permana KAWISANA
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Regression Models ◽  
Motor Vehicle ◽  
Secondary Data ◽  
Linear Regression Models ◽  
Data Source ◽  
Positive Effect ◽  
Multiple Linear Regression Models

The purpose of this study was to determine the predictors of motor vehicle taxpayer compliance. The population in this study were taxpayers registered at the Samsat Bersama Tabanan Office. The number of samples used in this study amounted to 100 respondents calculated based on the Slovin formula with the method of determining the sample accindental sampling and tested using multiple linear regression models with the help of SPSS 24. The data used are primary and secondary data obtained or collected by researchers directly from the data source. To obtain data in this study was carried out through questionnaires distributed to taxpayers at the Samsat Bersama Tabanan Office. The results showed that the variables of Taxpayer Awareness, Tax Sanctions, Tax Knowledge, Service Quality, Tax Socialization and the Drive Thru Samsat System had a positive effect on motor vehicle taxpayer compliance at the Samsat Joint Tabanan Office.

FAKTOR DETERMINAN PENYALURAN KREDIT BANK PERSERO

2018 ◽  
Vol 23 (1) ◽  
pp. 60-71
Author(s):  
Wigiyanti Masodah
Keyword(s):  
Interest Rate ◽  
Linear Regression ◽  
Interest Rates ◽  
Regression Models ◽  
Linear Regression Models ◽  
Negative Impacts ◽  
Main Activity ◽  
The Impact ◽  
The Given ◽  
Multiple Linear Regression Models

Offering credit is the main activity of a Bank. There are some considerations when a bank offers credit, that includes Interest Rates, Inflation, and NPL. This study aims to find out the impact of Variable Interest Rates, Inflation variables and NPL variables on credit disbursed. The object in this study is state-owned banks. The method of analysis in this study uses multiple linear regression models. The results of the study have shown that Interest Rates and NPL gave some negative impacts on the given credit. Meanwhile, Inflation variable does not have a significant effect on credit given. Keywords: Interest Rate, Inflation, NPL, offered Credit.

scholarly journals Isotonic quadriceps endurance is better associated with daily physical activity than quadriceps strength and power in COPD: an international multicentre cross-sectional trial

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Erik Frykholm ◽  
Sarah Gephine ◽  
Didier Saey ◽  
Arthur Lemson ◽  
Peter Klijn ◽  
...  
Keyword(s):  
Physical Activity ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Regression Models ◽  
Sedentary Time ◽  
Quadriceps Strength ◽  
Linear Regression Models ◽  
Cross Sectional ◽  
Quadriceps Function ◽  
Multiple Linear Regression Models

AbstractKnowledge about modifiable determinants of daily physical activity (PA) in patients with chronic obstructive pulmonary disease (COPD) is crucial to design effective PA interventions. The present study aimed to determine the contribution of quadriceps strength, power and endurance to daily PA in COPD. Additionally, for quadriceps endurance, we also aimed to determine to what extent the association varies according to the mode of movement (isotonic, isometric, or isokinetic). Using a multicentre cross-sectional trial design we determined the contribution of quadriceps function to daily PA (steps, sedentary time and time spent doing moderate-to-very-vigorous physical activity [MVPA]) using bivariate and partial Pearson correlation analysis (r) and multiple linear regression models (ΔR2). Pre-determined controlling factors were sex, age, body mass index (BMI), COPD-assessment test, forced expiratory volume in one second in percent of the predicted value (FEV1pred), and distance walked on the 6-minute walk test. Eighty-one patients with COPD (mean ± SD: age 67 ± 8 years, FEV1pred 57 ± 19%, daily steps 4968 ± 3319, daily sedentary time 1016 ± 305 min, and MVPA time 83 ± 45 min) were included. Small to moderate bivariate correlations (r = .225 to .452, p < .05) were found between quadriceps function and measures of PA. The best multiple linear regression models explained 38–49% of the variance in the data. Isotonic endurance was the only muscle contributor that improved all PA models; daily steps (ΔR2 = .04 [relative improvement 13%] p = .026), daily sedentary time (ΔR2 = .07 [23%], p = .005) and MVPA-minutes (ΔR2 = .08 [20%], p = .001). Isotonic endurance was also independently associated with most PA variables, even when controlling for strength, power or isometric-isokinetic endurance properties of the muscle (r = .246 to .384, p < .05). In contrast, neither strength, power, isometric-or isokinetic endurance properties of the muscle was independently associated with PA measures when controlling for isotonic endurance (r = .037 to .219, p > .05). To conclude, strength, power, and endurance properties of the quadriceps were low to moderately associated with PA in patients with COPD. Isotonic quadriceps endurance was the only quadriceps property that was independently associated with the different measures of PA after controlling for a basic set of known determinants of PA, quadriceps strength or power, or isometric or isokinetic quadriceps endurance. Future longitudinal studies should investigate its potential as a modifiable determinant of PA.

Prédiction de la composition corporelle post-mortem de cerfs de Virginie (Odocoileus virginianus) à partir de mesures morphologiques et massiques

1997 ◽  
Vol 75 (11) ◽  
pp. 1790-1795 ◽  
Author(s):  
Chantal Bois ◽  
Michel Crête ◽  
Jean Huot ◽  
Jean-Pierre Quellet
Keyword(s):  
Odocoileus Virginianus ◽  
Regression Models ◽  
Carcass Composition ◽  
Chemical Analyses ◽  
Linear Regression Models ◽  
Mass Measurements ◽  
Composition Corporelle ◽  
Independent Variables ◽  
Multiple Linear Regression Models ◽  
Field Stations

Morphologic and mass measurements were taken on 24 complete white-tailed deer (Odocoileus virginianus) carcasses of varying ages and both sexes in southern Quebec. Each carcass was divided into three parts (skin, viscera, rest) to determine water, protein, fat, and ash content by chemical analyses. Fat content of carcasses varied between 0.8 and 17.4%. Multiple linear regression models were selected to predict carcass composition from morphologic and mass measurements. Two situations were considered: measurements taken at the laboratory on whole animals and measurements taken at field stations on eviscerated carcasses provided by hunters. All selected models can be applied to any deer without taking into account age or sex; they include 1 – 4 independent variables. For whole animals, adjusted R2 of models varied between 0.99 (water) and 0.89 (ash); models developed for field stations were less precise, the lowest R2 values being 0.82 and 0.73 for ash and fat, respectively. These models can be useful for research and management purposes.

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