scholarly journals The Influence of Perception of Behavioral Control, Attitude and Wrongdoer Status on Whistleblowing Auditor Behavior at Bali Province's Financial and Development Supervisory Agency

2020 ◽  
Vol 1 (2) ◽  
pp. 41-45
Author(s):  
Luh Gede Pande Sri Eka JAYANTI ◽  
I Nyoman SUTAPA
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Collection Method ◽  
Development Agency ◽  
Positive Effect

This study aims to analyze the Effect of Perception of Behavioral Control, Attitude, and Wrongdoer Status on Whistleblowing Auditor Behavior. The sample of this study consisted of Auditors of the Bali Province Certified Financial and Development Agency (BPKP) of 55 people. The data collection method used is using a questionnaire distributed to the Auditors of the Bali Province Certified Financial and Development Agency (BPKP). Data analysis in this study used multiple linear regression analysis using the SPSS (Statistica Program and Service Solution) program. Referring to the results of the analysis, that Perception of Behavioral Control has a positive effect on Whistleblowing Auditors. The attitude has a positive effect on the Whistleblowing Auditor. Wrongdoer status has a positive effect on Whistleblowing Auditors. Perception of Behavioral Control, Attitude, and Wrongdoer Status have a positive effect on Whistleblowing Auditors.

scholarly journals Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak terhadap Tingkat Kepatuhan WPOP

2019 ◽  
pp. 491
Author(s):  
Lyana Oka Kusumayanthi ◽  
Herkulanus Bambang Suprasto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Questionnaire Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of the application of e-filling, tax socialization, account representative performance and taxation penalty on individual taxpayer compliance at KPP Pratama Gianyar. This research was conducted at KPP Pratama Gianyar. The samples used were 100 respondents to the method of determining the sample was purposive sampling. The data collection techniques questionnaire. data analysis technique used is multiple linear regression analysis. Based on the results of the study showed that the application of e-filling, account representative performance and taxation penalty had a positive effect on WPOP compliance at KPP Pratama Gianyar, while tax socialization did not affect the WPOP at KPP Pratama Gianyar. Keywords: E-filing, tax socialization, account representative performance, taxation penalty, and individual taxpayer compliance.

scholarly journals Pengaruh Tax Amnesty E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di Kabupaten Badung Selatan

2021 ◽  
Vol 2 (2) ◽  
pp. 87-91
Author(s):  
Ni Kadek Anik Maharani ◽  
Luh Kade Datrini ◽  
Gde Deny Larasdiputra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Collection Method ◽  
Tax Amnesty ◽  
Independent Variable ◽  
Positive Effect

This research raises the title "The Effect of Tax Amnesty, E-Filling, and Tax Sanctions on Individual Taxpayer Compliance in South Badung Regency". This study aims to re-test empirically the effect of the dependent variable (X₁, X₂, X₃), which consists of tax amnesty, e-filing and tax sanctions on the independent variable (Y) of WP compliance. In this study, it has a population of 125,329 WPOPs. The data collection method in this research is through distributing questionnaires. In this study, using a sample who accidentally met the WP as many as 100 respondents. In this study using multiple linear regression analysis. According to the analysis and testing that has been carried out, it can be concluded that a person's compliance in carrying out his tax obligations is influenced by tax amnesty, e-filing and tax sanctions. This study uses hypothesis testing, statistical t test. With the testing that has been done, there are research results of the three variables that have a positive effect on WPOP Compliance in South Badung Regency.

scholarly journals Pengaruh Komitmen Dan Kompetensi Terhadap Kinerja Karyawan Pada Karyawan PT. BPR Duta Bali

2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Positive Effect

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance

scholarly journals Pengaruh Gender, Usia, IPK Terhadap Literasi Keuangan Mahasiswa Jurusan Akuntansi Politeknik Negeri Malang

2019 ◽  
Vol 26 (1) ◽  
pp. 15
Author(s):  
Atika Syuliswati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Financial Literacy ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Department Of State ◽  
Positive Effect

The purpose of this study was to examine the direct effect of variables gender, age, GPA to financial literacy. This research is a quantitative research and the sample consist of 142 students Accounting Department of State Polytechnic Malang. Data analysis method used in this research is multiple linear  regression analysis with the help of SPSS Version 21 program. The results showed gender, age, and GPA significant and positive effect on financial literacy.

scholarly journals Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa di Kecamatan Gianyar

2020 ◽  
Vol 30 (1) ◽  
pp. 226
Author(s):  
Ida Bagus Pramayoga ◽  
I Wayan Ramantha
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Sample Collection ◽  
Collection Method ◽  
The Village ◽  
Positive Effect

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.

scholarly journals Pengaruh Gaya Hidup dan Citra Merek Terhadap Keputusan Pembelian Smartphone Xiaomi di Kabupaten Buleleng

2021 ◽  
Vol 13 (1) ◽  
pp. 152
Author(s):  
Novia Sriwahyuni ◽  
Ni Luh Wayan Sayang TeIagawathi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Brand Image ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Purchasing Decisions ◽  
Analysis Technique

The objective of this research is to analyze the influence of lifestyle and brand image simultaneously and partially on purchasing decisions for Xiaomi smartphones in Buleleng Regency. The research framework used in this research is causal quantitative. The sample used in this research determined through accidental sampling. The number of samples used was 100 respondents. The research instrument used in data collection was a questionnaire and the data analysis technique done by using multiple linear regression analysis. The result of this research are: 1) lifestyle has a positive and significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency, 2) Brand image has a positive and significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency, and 3) Lifestyle and brand image have a significant effect on purchasing decisions for Xiaomi smartphones in Buleleng Regency.

scholarly journals PENGARUH KECEPATAN LAYANAN DAN KERAMAHAN LAYANAN TERHADAP KEPUASAN PELANGGAN DIRUMAH KOPI LAMONGAN

2020 ◽  
Vol 12 (2) ◽  
pp. 136-148
Author(s):  
Moh Azus Shony Azar ◽  
Achmad Efendi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Customer Satisfaction ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Collection Method ◽  
Influential Variable ◽  
Positive Effect

: This research to analyze the effect of service speed and service friendliness on the satisfaction of Lamongan coffee house customers. The sample in this study were 100 respondents. Data collection method in this study is questionnaire and documentation study. The method of data analysis uses descriptive quantitative methods, namely with multiple linear regression analysis and classical assumption tests.Based on the F test results obtained F-count is greater than F-count 204.254> F table value = 3.09, service speed and service friendliness together have a positive effect on customer satisfaction. Based on the T Test Service speed (X1) has a positive and significant effect on customer satisfaction, Service friendliness (X2) has a positive and significant impact on customer satisfaction. Service speed is the most influential variable on customer satisfaction. Through testing the Determination Coefficient by adjusted R Square (R2) 80.4%, customer satisfaction can be explained by variable service speed and service friendliness, while 19.6% performance can be explained by other variables not examined by this study.

scholarly journals Pengaruh Biaya Kepatuhan, Pemeriksaan Pajak dan Penerapan E-SPT Terhadap Kepatuhan Wajib Pajak Badan pada KPP Pratama Denpasar Barat

2020 ◽  
Vol 1 (1) ◽  
pp. 50-54
Author(s):  
Joannete Maria Cimpatara De Joman ◽  
Ida I.D.A.M. Manik Sastri ◽  
Luh Kade Datrini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The West ◽  
Compliance Costs ◽  
Analysis Technique

Compliance of taxpayers is the behavior of a taxpayer in carrying out tax obligations and using their rights while still adhering to the applicable tax laws and regulations. The purpose of this study is to understand the effect of compliance costs, tax audits and the application of e-SPT to corporate taxpayer compliance at the West Denpasar KPP. Data collection techniques were carried out with a questionnaire and the number of samples used was 94 respondents. The data analysis technique used is multiple linear regression analysis. 1) Compliance costs have a negative and not significant effect on taxpayer compliance, this is evidenced by the tcount obtained by the compliance fee of -1.525 with Sig. = 0.131> 0.05. 2) Examination of tax has a negative and significant effect on compliance of taxpayers as evidenced by the t-value obtained by the compliance fee of -2,567 with Sig. = 0.012

scholarly journals The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽  
2019 ◽  
Vol 1 (2) ◽  
pp. 143-152
Author(s):  
Dewi Puspitasari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Significant Positive Effect ◽  
Positive Effects ◽  
Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

scholarly journals Pengaruh Keberadaan Financial Technology (Fintech) dan Jumlah Pembiayaan Pada Ukuran Perusahaan

2020 ◽  
Vol 2 (1) ◽  
pp. 17-30
Author(s):  
Gine Das Prena ◽  
Wangi Fitriani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Quantitative Data ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Digital Era ◽  
Data Source ◽  
Financial Technology

The development of science and technology is increasingly rapid in the digital era today has influenced the pattern of human behavior in accessing various information and various features of electronic services. FINTECH (Financial Technology) is a liaison technology between the financial sector and users or the general public and in this study will discuss how the existence of Fintech (Financial Technology), and the amount of financing affect the Size of the Company. The type of data used in this study is quantitative data and the data source used are secondhary data. Data collection techniques in this study used documentation techniques and data analysis techniquest using normality tests and classic assumption tests and using multiple linear regression analysis instruments using SPSS 22 application assistance.    Keywords : Fintech, Financial Technology , the amount of financing, Firm Size,Bank Syariah.

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