scholarly journals DIRECT AND INDIRECT EFFECTS OF OPERANT RESOURCES ON CO-CREATION EXPERIENCE: EMPIRICAL EVIDENCE FROM AIRBNB CONSUMERS

2020 ◽  
Vol 21 (1) ◽  
pp. 92-103
Author(s):  
Revi Hastari ◽  
Zehan Adela ◽  
Hanesman Alkhair ◽  
Alexander Joseph Ibnu Wibowo
Keyword(s):  
Regression Analysis ◽  
Indirect Effects ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Direct And Indirect Effects ◽  
Perceived Benefits ◽  
Online Surveys ◽  
Dominant Logic ◽  
Convenience Sampling ◽  
Operant Resources

This study aims to empirically analyze the direct and indirect effects of operant resources on co-creation experience of Airbnb consumers. Specifically, this study examines operant resources’ impact on perceived benefits, trust, and co-creation experience. In addition, this study also investigates the effect of perceived benefits, and trust on co-creation experience. We managed to collect a sample of 201 respondents obtained through online surveys. Respondents were consumers who have used Airbnb service offerings. Data were gathered using a questionnaire developed on the basis of a literature review. A convenience sampling was adopted in inviting consumers to participate in this study. The hypotheses were analyzed using simple and multiple linear regression analysis. The results show that operant resources are proven to influence perceived benefits, and trust of consumers. Likewise, perceived benefits, trust, and operant resources have been shown to influence the co-creation experience. The novelty and the most important contribution of this study are that it has succeeded in proving empirically the existence of the Service-Dominant Logic (S-D Logic) perspective.

scholarly journals CYBER CRIME AWARENESS: INTERNET KNOWLEDGE DAN E-COMMERCE USE PADA UMKM DI KABUPATEN BANTUL YOGYAKARTA

2019 ◽  
Vol 3 (2) ◽  
pp. 203
Author(s):  
Tri Siwi Nugrahani ◽  
Faizal Ardiyanto ◽  
Sulkhanul Umam
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Cyber Crime ◽  
Convenience Sampling ◽  
Special Region

This research aimed to test the effect of internet knowledge and e-commerce use both partially and simultaneously using multiple linear regression analysis. Convenience sampling is used in this research where 59 SMEs from Bantul, Special Region of Yogyakarta Province are involved. The result of this research prove that all the hypotheses are supported except for first hypotheses which stated that internet knowledge significantly and positively affects cybercrime awareness. Therefore, e-commerce use is significantly and positively affects cybercrime awareness, and also internet knowledge and e-commerce is simultaneously affects cybercrime awareness.Keywords: e-commerce, cybercrime, awareness, SMEs, internet knowledge

scholarly journals DETERMINANTS OF COMPLIANCE WITH PERSONAL TAX OBLIGATION: DO TAX AMNESTY PLAY?

ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Amnesty ◽  
Convenience Sampling ◽  
The City

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.

scholarly journals Pengaruh Religiusitas, Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi

2019 ◽  
Vol 28 (3) ◽  
pp. 2110
Author(s):  
Made Okvan Dwi Purwadi ◽  
Putu Ery Setiawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Tax Revenue ◽  
The South ◽  
Convenience Sampling

Increased tax revenue is based on several important factors, one of which is tax compliance. Religiosity, tax services and tax sanctions are some of the factors that influence tax compliance. Knowing the influence between religiosity, tax authorities, and tax sanctions on individual taxpayer compliance is the aim of this study, with the South Badung KPP as the research location. Determined as many as 100 respondents who are WPOPs registered at KPP Pratama Badung as the research sample. Samples were determined by convenience sampling method and data obtained were analyzed using multiple linear regression analysis. Based on the results of the study it was found that religiosity, tax authorities services, and tax sanctions each had a positive influence on individual taxpayer compliance at the South Badung Tax Office. Keywords : Religiosity, ministry of fiscal, tax sanctions, taxpayer compliance.

KESIAPAN USAHA MIKRO KECIL DAN MENENGAH (UMKM) MENERAPKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM)

2021 ◽  
Vol 18 (2) ◽  
pp. 102
Author(s):  
Sunan Amilia ◽  
Dewi Ayu Puspita ◽  
Hendrawan Santosa Putra
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistics ◽  
Coefficient Of Determination ◽  
Analysis Methods ◽  
Convenience Sampling ◽  
Data Analysis Methods

The purpose of this study to analyze and discuss of optimism, innovativeness, and discomfort on the readiness of MSMEs to implement SAK EMKM. The sampling technique uses convenience sampling. Data is collected by using a questionnaire. This study used 74 MSME samples in Jember Regency. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing consisting of multiple linear regression analysis methods, F test, t-test, and the coefficient of determination test. The results showed that optimism had a significant influence on the readiness of MSMEs to implement SAK EMKM. Innovativenes and discomfort do not have a significant effect on the readiness of MSMEs to implement SAK EMKM.Keywords: optimism, innovativeness, discomfort, SAK EMKM, readiness of MSMEs.

scholarly journals PENGARUH PERSEPSI WAJIB PAJAK DAN PREFERENSI RISIKO TERHADAP KEPATUHAN WAJIB PAJAK

2019 ◽  
Vol 3 (2) ◽  
pp. 104
Author(s):  
Wiwit Irawati ◽  
Arum Kumala Sari
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Risk Preference ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
State Revenue ◽  
Normality Test ◽  
Convenience Sampling

This study aims to examine the effect of Taxpayer Perception and Risk Preference on Taxpayer Compliance. Taxpayer compliance is a very important thing and is needed so that the state revenue in the tax sector is maximized. This research was conducted using convenience sampling with a sample of 100 respondents from individual taxpayers at the Jakarta KPP Kebayoran Baru Tiga. The data used are primary data through a questionnaire containing respondents' answers. The data analysis used in this study is multiple linear regression analysis, which includes the Determination Coefficient Test, T Test and F Test. Before the hypothesis test, the collected data will be through a data quality test consisting of Normality Test, Multicollinearity Test and Heteroscedasticity Test. The results of this study indicate that Taxpayer Perception has a positive and significant effect on Taxpayer Compliance. While Risk Preference does not affect Taxpayer Compliance. But simultaneously Taxpayer Perception and Risk Preference have a significant effect on Taxpayer Compliance

scholarly journals Pengaruh Profitabilitas, Struktur Aktiva, Dan Dividen Terhadap Rasio Hutang Dan Harga Saham Perusahaan Yang Terdaftar Di JII Periode 2010-2014

2017 ◽  
Vol 3 (11) ◽  
pp. 928
Author(s):  
Fina Rahmi Mauluda ◽  
Leo Herlambang
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Indirect Effects ◽  
Stock Price ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Debt Ratio ◽  
Test Results ◽  
Direct Effects ◽  
Analysis Technique

The purpose of this research is to determine the direct effects and indirect effects of profitability,asset structure, and dividen to stock price from debt ratio in Jakarta Islamic Index periode 2010-2014. The approach research used are quantitative with multiple linear regression analysis and path analysis technique. T test results stated that the ROA has a positive significant effect and DPR has a negative significant on DER with direct effects 53% and 38%. While assets structure has a negative not significant effect on DER with 5% direct effect. Than, ROA has positive significant effect and assets structure has a negative significant on stock price with direct effects 33,5% and 13,7%. DPR and DER have positive not significant effects on stock price with direct effects 3,1 and 4,1%. Amount of indirect effect of ROA, assets structure and DPR on stock price from DER are 2,173%, 0,25% and 1,56%.

scholarly journals PENGARUH PENGETAHUAN PAJAK, PERSEPSI TENTANG KONSULTAN PAJAK DAN ACCOUNT REPRESENTATIVE TERHADAP MINAT MENGGUNAKAN JASA KONSULTAN PAJAK

AKUNTABILITAS ◽  
2019 ◽  
Vol 11 (2) ◽  
pp. 99-114
Author(s):  
Hadi Kusuma
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Convenience Sampling ◽  
Program Version

This research aims to analyse the factor that affect the corporate taxpayers use tax consultant services. The independent variables in this research are knowledge of taxation, perception about tax consultant, and perception about account representative, and the dependent variable is interest in using the services of a tax consultant. This research is quantitative research. The population in this research is the corporate taxpayers who is registered in the KPP Kota Palembang on 2016 by taking sample of 100 respondents. The sampling technique is using Convenience Sampling. Respondents’s answer in the questionnaire were analyze using multiple linear regression analysis using SPSS Program Version 17. From the result of multiple linear regression analysis, the conclution was the perception of tax consultant From the result of multiple linear regression analysis, the conclution was the knowledge of taxation, perception about tax consultant, and perception about account representative has a positive and significant effect on corporate taxpayer’s interest of using tax consultant service in the KPP Kota Palembang.

scholarly journals The Effect of Job Satisfaction and Workload on Job Performance of Labor in Tangerang

2021 ◽  
Vol 1 (1) ◽  
pp. 77-89
Author(s):  
Rouline Asnari Anwar
Keyword(s):  
Job Satisfaction ◽  
Regression Analysis ◽  
Linear Regression ◽  
Job Performance ◽  
Human Resource ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Sampling Techniques ◽  
Convenience Sampling

This study discusses about job satisfaction and workload among labor which there are still many problems affecting labor especially in the aspect of human resource. Furthermore, both of the variables will be related to the performance of labor. With the aim to analyze the effect between job satisfaction and workload on labor performance. The research method used multiple linear regression analysis and using convenience sampling techniques for collection the data. The result of hypothesis testing in this study, there are one variable that significantly influenced on labor performance, Job Satisfaction (sig. 0,00). While another variable is not significantly influenced on labor performance, Workload (sig. 0,14). For further research, it can add more variables that become a problem among labor and can conduct research in other regions beside Tangerang.

scholarly journals PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN KUALITAS PELAYANAN TERHADAP MINAT MUZAKI MEMBAYAR ZAKAT

2020 ◽  
Vol 6 (9) ◽  
pp. 1756
Author(s):  
Nahdliatul Amalia ◽  
Tika Widiastuti
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Convenience Sampling

This study aims to determine the effect of accountability, transparency, and service quality on the interest of muzaki (study at zakat institutionsSurabaya). This study uses a quantitative approach with multiple linear regression analysis. The population in this study is all muzaki registered at zakat institutions in Surabaya. The sampling technique using convenience sampling. This study uses 6 (six) zakat institutions that have been selected by taking a sample of 120 muzaki. Primary data collection in this study used a questionnaire. Based on the results of the study show that accountability, transparency, and service qualitypartially have a positive and significant effect on the interest of muzaki to paying zakat. Accountability, transparency, and service qualitysimultaneously have a positive and significant effect on the interest of muzaki to paying zakat.Keywords: Accountability, Transparency, Service Quality, Interest, Zakat, Zakat Institution

ANALISIS PENGARUH INFLASI, KURS DAN IHSG TERHADAP RETURN REKSA DANA SAHAM PT NIKKO SECURITIES INDONESIA PERIODE 2014-2017

2019 ◽  
Vol 2 (2) ◽  
pp. 103
Author(s):  
Muhammad Rois Rois ◽  
Manarotul Fatati Fatati ◽  
Winda Ihda Magfiroh
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Price ◽  
Price Index ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Equity Fund ◽  
Stock Price Index

This study aims to determine the effect of Inflation, Exchange Rate and Composite Stock Price Index (IHSG) to Return of PT Nikko Securities Indonesia Stock Fund period 2014-2017. The study used secondary data obtained through documentation in the form of PT Nikko Securities Indonesia Monthly Net Asset (NAB) report. Data analysis is used with quantitative analysis, multiple linear regression analysis using eviews 9. Population and sample in this research are PT Nikko Securities Indonesia. The result of multiple linear regression analysis was the coefficient of determination (R2) showed the result of 0.123819 or 12%. This means that the Inflation, Exchange Rate and Composite Stock Price Index (IHSG) variables can influence the return of PT Nikko Securities Indonesia's equity fund of 12% and 88% is influenced by other variables. Based on the result of the research, the variables of inflation and exchange rate have a negative and significant effect toward the return of PT Nikko Securities Indonesia's equity fund. While the variable of Composite Stock Price Index (IHSG) has a negative but not significant effect toward Return of Equity Fund of PT Nikko Securities Indonesia

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