Evaluasi Perataan Laba pada Kinerja Badan Usaha Milik Negara Sebelum dan Setelah Menjadi Perusahaan Terbuka di Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 65-95
Author(s):  
Bambang Prayogo ◽  
Itjang D.Gunawan

This study was investigated by using multiple regression analysis method. The sample of this research is purposive sampling with total 6 years observation. The result of the research shows that SOEs conduct earnings management policy in two years before IPO and two years after IPO by income increasing. In order to get generalized results future research can use all listed state-owned enterprises until 2016, which is 20 companies with five years-period before and after going public.

2018 ◽  
Vol 2 (1) ◽  
pp. 65-95
Author(s):  
Bambang Prayogo ◽  
Itjang D.Gunawan

This study was investigated by using multiple regression analysis method. The sample of this researchis purposive sampling with total 6 years observation. The result of the research shows that SOEsconduct earnings management policy in two years before IPO and two years after IPO by incomeincreasing. In order to get generalized results future research can use all listed state-ownedenterprises until 2016, which is 20 companies with five years-period before and after going public.


2021 ◽  
Vol 8 (1) ◽  
Author(s):  
Adinda Nur Annissa ◽  
Eristia Lidia Paramita

In the recent years, the influence of celebrity in promoting a brand is promising. Without a doubt, celebrity endorsement will boost business brand awareness with an endorsement. This research objective is to analyse the effect of celebrity endorsement and brand image toward the customer buying decision. The purpose of this study is to provide guidance for both the brand and celebrities regarding to endorsing. The population was the consumer of Maybelline in Indonesia. Purposive sampling was used in this research with 216 respondent. Multiple regression analysis method was used in this research. This research implies that celebrity endorsement and brand image affected the customer buying decision and the result is that Celebrity Endorsement and Brand Image of Maybelline have a positive significant influence on the buying decision. 


2017 ◽  
pp. 120-134
Author(s):  
Lemuel Preciados ◽  
Jayson Carcajente

Examined in this study were the effects of Sin Tax Law at the microlevel. Using the before-and-after method of analyzing impacts, we applied a multiple regression analysis incorporating difference-in-difference approach of econometric estimation. It appeared that youths had significantly lower cigarette consumption after the implementation of this law. This suggests that Sin Tax Law (STL) discouraged the youth from smoking. In contrast, consumption of cigarettes among adults did not change significantly implying that the tax induced price-increase was relatively less effective. Therefore, it is recommended that there should be specific policies targeting adult smokers to inhibit them from consuming more cigarettes. Results also provide important lessons for future research in monitoring and evaluating public policies.


Author(s):  
Tri Wahyudi ◽  
Bambang Sugeng Dwiyanto

<em>This study was conducted to prove empirically the earnings management practices related to its influence on the bond rating. The data of this study were 36 companies that issued bonds listed on Valuation, published in 2010-2012. Sampling method using purposive sampling method. Detection of earnings management behavior in this study using the Modified Jones Model (1995). Data were analyzed using classical assumption, namely: autocorrelation, heteroscedasticity test, and test for normality. Hypothesistesting using multiple regression analysis with SPSS16.</em>


2014 ◽  
Vol 5 (1) ◽  
pp. 483-490
Author(s):  
Esy Delia Lewaherilla

   This study aims to find out the influence of work capital, wage level, type of industry, and the interaction between business capital and type of business on labor employment in small industries in Ambon city.       The research used primary data obtained from a survey conducted from May to June 2013. The population included the industries of garment, food and handycraft. The samples were 139 respondents selected by using the purposive sampling method.       The data were analysed by using multiple regression analysis method. The results reveal that : (1) business capital has a positive and significant influence on labour employment, either directly or indirectly through production; (2) Wage level directly has negtive and significant influence on labour employment; but indirectly, wage level has positive and significant influence throught production.  


2019 ◽  
Vol 7 (1) ◽  
pp. 72-78
Author(s):  
Ismalia Prambayu ◽  
Mulia Sari Dewi

AbstractInternet addiction has become a worrying phenomenon for Indonesian teenagers. This research was conducted to determine whether the psychological factors will influence internet addiction in adolescents. This research uses quantitative with multiple regression analysis method. The winning sample is 200 adolescents. The instrument collects data using a scale internet addiction scale that compiled by Griffiths (2005) and developed by Lemmens (2009), Parenting Authority Questionnaire (PAQ) developed by Buri (1991), Social Skill Inventory (SSI) developed by Riggio (1986), and A Rasch-Type Loneliness Scale compiled by De Jong Gierveld (2006).  The results showed that there were significant differences in the parenting style, social skills, and loneliness on the tendency of internet addiction in adolescents.AbstrakAdiksi Internet menjadi salah satu fenomena yang mengkhawatirkan untuk remaja Indonesia. Penelitian ini dilakukan untuk mengetahui faktor psikologis apakah yang memberikan pengaruh terhadap kecenderungan adiksi internet pada remaja. Sampel pada penelitian ini berjumlah 200 remaja dengan menggunakan metode analisis kuantitatif. Penelitian ini menggunakan alat ukur sebagai berikut, alat ukur adiksi internet yang dikembangkan oleh Lemmens (2009), Parenting Authority Questionnaire (PAQ) yang dikembangkan oleh Buri (1991), Social Skill Inventory (SSI) yang dikembangkan oleh Riggio (1986), dan A Rasch-Type Loneliness Scale yang disusun oleh De Jong Gierveld (2006). Berdasarkan hasil pengujian ditemukan pengaruh signifikan gaya pengasuhan, keterampilan sosial, dan kesepian terhadap kecenderungan adiksi internet pada remaja.


2017 ◽  
Vol 2 (3) ◽  
pp. 391-400
Author(s):  
Rianto Nurcahyo ◽  
Dennis Andry ◽  
Kevin Kevin

The purpose of this study is to identify and understand the factors that can influence the intention to purchase through trust, price, and service quality on consumers Bhinneka.com. This research uses quantitative approach by distributing questionnaires to 100 respondents Bhinneka.com. Data analysis method used in this research is simple and multiple regression analysis. The result shows that the three variables used have a positive influence on intention to purchase variable. The most dominant variables in explaining the variation of intention to purchase are service quality variable of 35.5%, the price of 17.2%, and trust of 24.6%. Keywords: service quality, price, trust, intention to purchase


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Jati Prastyo ◽  
Bambang Mursito ◽  
Istiqomah Istiqomah

The purpose of this study is to examine purchasing decisions through online applications (e-commerce) on an online motorcycle taxi-based delivery service. This study uses a quantitative approach, namely by collecting data from respondents using a questionnaire. The number of samples is 100 people, calculated using the Slovin formula for buyers for three months. The sampling technique uses purposive sampling on consumers who have bought Sapa Kopi products through the Grabfood application. In testing multiple regression analysis using SPSS version 21, the calculated F value of 64.530 (p> 3.09) and a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.000 (p 1.98) with a significance value of 0.017 (p


2019 ◽  
Vol 17 (1) ◽  
pp. 92
Author(s):  
Andreas Sarjono ◽  
Maria Josephine Tyra

A study entitled �The Influence of Characteristics, Attitude and Skill of Pempek Entrepreneurs in Palembang toward Successful Business Achievement� is an entrepreneurship study related to the influencing factors of succesful business achievement of pempek entrepreneurs in Palembang. This purpose of this study is to find out whether or not the entrepreneurs� characteristics, attitude and skill factors affect the succesful business achievement. Sample was selected by using purposive sampling technique. The hypothesis was tested by using multiple regression analysis. The t-test of SPSS calculation implied that the significant value of characteristics was 0.709, attitude was 0.213 and entrepreneurship skill was 0.287 (less than 0.05). Therefore, the results of the study implied that there was no correlation between characteristics, attitude and entrepreneurship skill of pempek entrepreneurs in Palembang toward succesful business achievement.


2019 ◽  
Vol 4 (1) ◽  
pp. 9-15
Author(s):  
Siti Isnaniati

Tujuan dari penelitian untuk menganalisa pengaruh independensi komite audit dan kepemilikan institusional dalam manajemen laba. Kepemilikan Institusional adalah pengukuran oleh proporsi dari saham yang diimiliki oleh pemegang saham yang dibagi dengan saham yang dikeluarkan pada publik. Manajemen laba dalam penelitian ini diukur oleh pengguna nilai akrual yang ditentukan oleh kebijakan manajemen. Populasi sampel dari penelitian ini adalah perusahaan manufaktur yang berada di Bursa Efek Indonesia (BEI) pada tahun 2014-2015. Penelitian ini juga menggunakan metode purposive sampling, dengan total sampel sebanyak 70 sampel yang menguji hipotesis menggunakan multiple regression analysis. Hasil dari pengujian hipotesis mengindikasikan bahwa Independensi Komite Audit mempunyai pengaruh signifikan yang negatif terhadap manajemen laba, meskipun kepemilikan institusional tidak berdampak pada manajemen laba.


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