scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INCOME SMOOTHING: STUDI EMPIRIS PADA PERUSAHAAN PENERBANGAN TERBAIK ASIA

2020 ◽  
Vol 2 (1) ◽  
pp. 41-56
Author(s):  
Nadia Purnomo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Annual Report ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Income Smoothing ◽  
Analysis Technique ◽  
Negative Effect

Airlines company particularly Asia’s airlines has dealing hard timesespecially when global crisis in 2008, that impacts towards aviation. Companieswould do anything to maintain their existence. One of them is toperform income smoothing practices. An evidence found that one of the topairlines companies according to SKYTRAX has been performing incomesmoothing practices in the year of 2018, that was PT Garuda Indonesia.This indicating that others top airlines companies as well potentially performingincome smoothing to maintain companies wholeness and evenachieving to be top Asia’s airlines companies. This research aims to determinefactors that influence the income smoothing practice in Asia’s topairlines companies. The variable used in this research are profitability, leverage,and institutional ownership. This research used quantitative approachwith the use of multiple linear regression analysis technique. This researchused 2008-2018 annual report period observed from eleven Asia’s airlinescompanies. The sampling method used in this research is purposive samplingwith 121 data. The results show that profitability, leverage, and institutionalownership have a negative effect on income smoothing.

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 PENGARUH TRUSTWORTHINESS, EXPERTISE DAN ATTRACTIVENESS CELEBRITY ENDORSER DI INSTAGRAM TERHADAP PURCHASE INTENTION PRODUK HIJAB (Studi Kasus pada Akun Instagram @gitasav)

JEMBATAN ◽  
2019 ◽  
Vol 16 (1) ◽  
pp. 13-30
Author(s):  
Syarifah Fatimah Dina Najib H.A ◽  
Islahuddin Daud ◽  
Aslamia Rosa
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Regression Model ◽  
Purchase Intention ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Celebrity Endorser

This study was aimed to examine the effects of trustworthiness, expertise, and attractiveness of celebrity endorser on Instagram to purchase intention of hijab products. The sampling technique was done by purposive sampling method. The population in this study was followers of the @gitasav Instagram account. Data was collected through distributing questionnaires to 100 respondents. The analysis technique used in this study is multiple linear regression analysis. The results showed that simultaneously the variables of trustworthiness, expertise, and attractiveness had a significant effect on purchase intention. However, partially the purchase intention variable is only influenced by the trustworthiness variable which is equal to 3,878. In this study a regression model was obtained, which is Y = 10,021 + 0,655X1 + 0,038X2 - 0,122X3. 

scholarly journals Kesadaran WP, Kualitas Pelayanan, Sanksi Pajak dan Penerapan Tapping Box pada Kepatuhan WP Restoran

2020 ◽  
Vol 30 (7) ◽  
pp. 1620
Author(s):  
Putu Nanda Bagus Kresna Yudha ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Positive Effect ◽  
Awareness Service

This study aims to provide empirical evidence about the influence of taxpayer awareness, service quality, tax sanctions and the application of transaction recording devices (tapping boxes) to taxpayer compliance in paying restaurant taxes. This research was conducted on companies that have been registered with the Denpasar City Revenue Agency since 2017. The sample in this study is a restaurant that has been installed with a taping box. The method of determining the sample using a purposive sampling method using the Slovin formula to obtain 31 companies as samples. Data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variable of taxpayer awareness, service quality, tax sanctions, and the application of tapping boxes has a positive effect on the compliance of natural taxpayers paying restaurant taxes at the Denpasar City Revenue Agency. Keywords: Awareness of Taxpayers; Service Quality; Tax Sanctions; The Application Of Tapping boxes; Taxpayer Compliance.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

scholarly journals Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kompensasi Terhadap Senjangan Anggaran

2018 ◽  
pp. 775
Author(s):  
I Made Sutanaya ◽  
Maria M. Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Compensation Plans ◽  
Analysis Technique ◽  
Compensation Plan

This study aims to determine the effect of budget participation, budget emphasis and compensation plan on budgetary slack at 4 star Hotel in Badung regency. This research was conducted on 62 Four Star Hotel spread in Badung regency. The sample used in this research is 47 respondents by using purposive sampling method. Data analysis technique used multiple linear regression analysis. The results of this study indicate that budget participation, budget presses dand compensation plans has are positive and significant influence on budget slack. This suggests that increased participation in budgetig, budget presses and compensations will tend to increase the occurrence of budgetary slack.

scholarly journals PENGARUH KUALITAS PRODUK, HARGA, DAN PROMOSI TERHADAP LOYALITAS PELANGGAN

2019 ◽  
Vol 8 (11) ◽  
pp. 6762
Author(s):  
Daniel I Nyoman Renatha Cardia ◽  
I Wayan Santika ◽  
Ni Nyoman Rsi Respati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Product Quality ◽  
Customer Loyalty ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Techniques ◽  
Analysis Technique

The purpose of this study is to examine the effect of product quality, price, and promotion on customer loyalty on Smartfren prepaid card users in Denpasar City. This research was conducted in Denpasar City by using a sample size of 100 people with a probability sampling method. Data collection was obtained by the results of questionnaires using a scale as measured by a Likert scale. The data analysis technique used in this study is multiple linear regression analysis techniques. The results of the study proposed that product quality has a positive and significant effect on customer loyalty in Smartfren prepaid card users, prices have a positive and significant effect on customer loyalty, and promotion has a positive and significant effect on customer loyalty on Smartfren prepaid card users in Denpasar City. Keywords: product quality, price, promotion, customer loyalty    

scholarly journals Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi

2019 ◽  
pp. 567
Author(s):  
Ni Komang Yulan Surmadewi ◽  
I Dewa Gede Dharma Saputra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Pharmaceutical Companies ◽  
Analysis Technique ◽  
Period Data

The purpose of this study is to analyze the effect of liquidity, leverage, and profitability on the value of the company on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2017. The population of this research is pharmaceutical companies listed on the Indonesia Stock Exchange during the 2014-2017 period. Data collected by purposive sampling method, obtained as many as 9 companies that became research samples with a period of four years to obtain 36 research samples. The data analysis technique uses multiple linear regression analysis. Based on the results of the analysis it was found that the variable liquidity did not affect the value of the company. While the leverage and profitability variables significantly influence the value of the company. This shows the higher leverage and the higher the profitability, the higher the value of the company obtained.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100

2021 ◽  
Vol 10 (3) ◽  
pp. 160-174
Author(s):  
G. A. Sri Oktaryani ◽  
Awafiq Abdurrazak ◽  
Iwan Kusuma Negara
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Activity Ratio ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Solvency Ratio

The firm’s goal is to maximize the firm value or wealth for its shareholders. The purpose of this research is to examine the effects of profitability ratio, liquidity ratio, solvency ratio, and activity ratio on the firm value which are part of Kompas-100 index during period 2015 – 2019. Sample are selected by using purposive sampling method. The analysis technique used is multiple linear regression analysis. This study indicate that the profitability, liquidity and activity ratio have positive and significant effect on firm value. Meanwhile, the solvability has a negative and significant effect on firm’s value.Keywords:Profitability; liquidity; solvability; activity; firm value

scholarly journals Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance

2020 ◽  
Vol 21 (2) ◽  
pp. 126-141
Author(s):  
Ilham Hidayah Napitupulu ◽  
Anggiat Situngkir ◽  
Chairunnisa Arfanni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Analysis Technique

AbstractTax avoidance is one of the taxpayers’ efforts to reduce the amount of tax payable legally by using loopholes contained in tax regulations. This study aims to examine the effect of transfer pricing and profitability (ROA) on tax avoidance. This study is tested on seven companies from nineteen plantation companies listed on IDX in 2013-2019 which are selected by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The findings show that transfer pricing and profitability have no effect on tax avoidance. Keywords : Tax Avoidance, Transfer Pricing, Profitability.AbstrakPenghindaran pajak merupakan salah satu upaya wajib pajak untuk mengurangi jumlah pajak terutang secara legal dengan menggunakan celah yang terdapat dalam peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh transfer pricing dan profitabilitas (ROA) terhadap tax avoidance. Penelitian ini diujikan pada tujuh perusahaan dari sembilan belas perusahaan perkebunan yang terdaftar di BEI tahun 2013-2019 yang dipilih dengan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa transfer pricing dan profitabilitas tidak berpengaruh pada tax avoidance.Kata Kunci: Tax Avoidance,Transfer Pricing, Profitabilitas.

scholarly journals KEMAMPUAN MAHASISWA DALAM MENDETEKSI FRAUD

2020 ◽  
Vol 5 (1) ◽  
pp. 762
Author(s):  
Ni Luh Putu Widhiastuti ◽  
Putu Diah Kumalasari
Keyword(s):  
Academic Achievement ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Analysis Technique

This study aimed to determine the ability of students to detect fraud by using variables of student’s motivation, academic achievement, involvement in auditing lectures and the ability to detect fraud. The study was conducted on all students of the undergraduate program of the accounting department at the Faculty of Economics and Business Mahasaraswati Denpasar University. This study used purposive sampling method and obtained 74 respondents. The analysis technique used was the multiple linear regression analysis. The results suggested that student’s motivation had effect on the involvement in auditing lectures, while academic achievement had no effect on the involvement in auditing lectures. Meanwhile, involvement in auditing lectures had effect on the ability to detect fraud, while student’s motivation and academic achievement had no effect on the ability to detect fraud. Intervening analysis results suggested that the involvement in auditing lectures as an intervening variable that effected the student’s motivation on the ability to detect fraud, meanwhile, the involvement in auditing lectures was not an intervening variable that effected the academic achievement on the ability to detect fraud. This study provides encouragement for the institutions, in this case the universities, to improve the ability of its students in detecting fraud. Moreover, this study provides insight in auditing field research.

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