scholarly journals ANALISIS PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 2 (1) ◽  
pp. 31-40
Author(s):  
Firman Mukhti Alamsyah ◽  
Nurjanti Takarini
Keyword(s):  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Mining Sector ◽  
Current Ratio ◽  
Negative Results ◽  
Analysis Technique ◽  
Operational Activities ◽  
Ratio Variables

Indonesia is very rich in various resources, one of which is natural resources, one of which can be utilized in increasing non-tax state revenue. In addition, it can also be used as a support for economic activity both micro and macro, therefore company profits are used to support the company's operational activities in order to achieve the goals of the company. The purpose of this study was to determine the effect of Liquidity (Current Ratio), Leverage (Debt to Assets Ratio), Activities (Total Assets Turnover) on Profit Growth. The sampling technique used purposive sampling, namely sampling based on criteria, from these criteria there were 25 samples of mining companies, with a 2016–2018 research period, and the data analysis technique used was Multiple Linear Regression Analysis. The results of the observations can be concluded that the Current Ratio and Debt to Assets Ratio variables have significant results with a negative relationship direction to mining sector companies listed on the IDX in 2016–2018, besides that the Total Assets Turnover variable shows insignificant and negative results for mining sector companies listed on the IDX in 2016–2018.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018

2020 ◽  
Vol 3 (2) ◽  
pp. 1-13
Author(s):  
Ayu Lestari ◽  
Pudyartono Pudyartono ◽  
Fatichatur Rachmaniyah
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Ratios ◽  
Current Ratio ◽  
Return On Equity ◽  
Analysis Technique ◽  
Partial Current ◽  
Profit Growth

Profit growth is one indicator that is used to measure the achievement of the company in a period. Profit growth can be predicted through financial ratios analysis. This study aims to determine the effect of financial ratios on profit growth in finance sector companies listed on the IDX in 2014-2018. This study uses a quantitative approach. The sampling technique is through a purposive sampling method with a population of the total number of finance sector companies listed on the IDX in 2014-2018. While the data analysis technique uses multiple linear regression analysis. The results showed that a partial current ratio, debt to asset ratio, and return on asset had a positive and significant impact on profit growth. Return on equity affects negative and not significant to profit growth. Simultaneously, the financial ratios (current ratio, debt to asset ratio, return on asset, and return on equity) have a significant effect on the growth.

scholarly journals PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

2020 ◽  
Author(s):  
Lola Satri ◽  
Alfian
Keyword(s):  
Regression Analysis ◽  
Relationship Marketing ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Research Use ◽  
Independent Variables ◽  
Analysis Technique ◽  
Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

scholarly journals Factors Affecting Tax Aggressiveness In Plantation Companies Listed 2014-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 49
Author(s):  
Linda Ramadhani ◽  
Fika Azmi
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Factors Affecting ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Fixed Assets ◽  
Positive Effect

This study aims to obtain empirical evidence about the factors that influence tax aggressiveness. The independent variables in this study are Corporate governance, Inventory Intensity and Fixed Assets Intensity. The sample in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2014-2017. The sampling technique used purposive sampling method, and obtained data as many as 32 samples. The data analysis technique uses multiple linear regression analysis. The results showed that independent commissioners and inventory intensity did not affect to tax aggressiveness, institutional ownership had a positive effect to tax aggressiveness and managerial ownership and the intensity of fixed assets negatively affected to tax aggressiveness.

LOYALITAS PELANGGAN DITINJAU DARI STORE ATMOSPHERE, KEMUDAHAN DAN KEPERCAYAAN STUDI PADA J&T EXPRESS SURAKARTA

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Davit Mirwan Itsnaini ◽  
Istiatin Istiatin ◽  
Bambang Mursito
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Customer Loyalty ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Service Users ◽  
Consumer Loyalty ◽  
Analysis Technique

This study aims to prove simultaneously and partially customer loyalty in terms of store atmosphere, convenience and trust in J&T Express Surakarta. This research is descriptive quantitative. The population is all J&T Express Surakarta service users. The number of samples used according to Sugiyono's guidelines, amounting to 100 respondents, the sample was taken by using purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The conclusion of this study is that store atmosphere, convenience and trust have a significant effect on consumer loyalty of J&T Express Surakarta. Keywords : Store Atmosphere, Convenience, Trust.

scholarly journals Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM

2020 ◽  
Vol 30 (9) ◽  
pp. 2311
Author(s):  
Komang Putra Suardana ◽  
Gayatri Gayatri
Keyword(s):  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Selection Method ◽  
Tax Rates ◽  
Study Program ◽  
Analysis Technique ◽  
Saturated Sample

The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Economics and Business, Udayana University, using a saturated sample. Where the number of samples in this study were 30 people, namely the entire population of accounting studies program students in 2016 and 2017 who have a business producing samples. The sample selection method uses a purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results found that taxation socialization, tax knowledge, and calculation of tax rates at the level of tax participation of students as SMEs. Keywords: Socialization; Knowledge; Rates;  Tax Compliance.

scholarly journals PENGARUH RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH

2020 ◽  
Vol 9 (4) ◽  
pp. 1338
Author(s):  
I Putu Agus Sudarmana ◽  
Gede Mertha Sudiartha
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Local Revenue ◽  
Local Taxes ◽  
Analysis Technique ◽  
Saturated Sample ◽  
The Government ◽  
Sample Method

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD

scholarly journals Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

scholarly journals Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance

2018 ◽  
pp. 1884
Author(s):  
Ni Putu Winda Ayuningtyas ◽  
I Ketut Sujana
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Technique

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability

scholarly journals Pengaruh Penerapan Sistem E-Filling, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha Bebas Di Bintaro Trade Center)

2019 ◽  
Vol 3 (1) ◽  
pp. 20-29
Author(s):  
Ahmad Burhan Zulhazmi ◽  
Febrian Kwarto
Keyword(s):  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Tax Rates ◽  
Questionnaire Data ◽  
Filing System ◽  
Analysis Technique ◽  
Trade Center

This study aims to determine and analyze the influence of the application of e-filing systems, tax knowledge, and tax awareness to tax compliance. This study uses primary data obtained from questionnaire data distributed to respondents who are required to tax individuals who carry out free business activities at the Bintaro Trade Center (BTC). The sampling technique uses purposive sampling. The analysis technique uses multiple linear regression analysis. The results of this study indicate that simultaneously, the variable implementation of e-filing systems, knowledge of taxation and awareness of taxpayers on tax rates. Application of e-filing system and awareness of taxpayers to mandatory obligations, while knowledge of taxation does not involve taxpayer obligations.

scholarly journals ADOPSI INOVASI PENGGUNAAN VARIETAS UNGGUL BARU PADI SAWAH (Oryza sativa L.) DI KECAMATAN CILAKU KABUPATEN CIANJUR PROVINSI JAWA BARAT

2020 ◽  
Vol 1 (4) ◽  
pp. 771-782
Author(s):  
Sinta Noviyanti ◽  
Kusmiyati Kusmiyati ◽  
Dwiwanti Sulistyowati
Keyword(s):  
Oryza Sativa L ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Rice Varieties ◽  
Adoption Of Innovations ◽  
Public Consumption ◽  
Analysis Technique ◽  
High Yielding Varieties

Cianjur Regency is the central rice producer in Indonesia which has abundant natural resource potential. But the realization of public consumption is still less in meeting economic needs. This study aims to describe how much the adoption of innovations in the use of new high yielding varieties (VUB), analyze what factors influence the adoption of innovations, and formulate strategies to increase the adoption of innovative uses of new high yielding varieties. This research was carried out in the Chavi Subdistrict of Cianjur Regency on March 7 to June 30, 2020. The sampling technique was done by purposive sampling Jumlahing 70 respondents. The data analysis technique used is descriptive analysis, multiple linear regression analysis and Kendall's W analysis. The results showed that the adoption of innovations in the use of new high yielding lowland rice in the Chavi District of Cianjur included in the medium category with presentations (72.86%), so it is necessary an increase in the use of new high yielding rice varieties. Factors that influence the adoption of innovation are the level of education, the role of extension workers, farmer group meetings, and infrastructure. The strategy to increase innovation adoption is by conducting extension activities, demonstration demonstration plots to farmers.

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