scholarly journals ANALISIS PENGARUH EFISIENSI MODAL KERJA TERHADAP PROFITABILITAS PADA PT. KRAKATAU STEEL, TBK

2020 ◽  
Vol 3 (1) ◽  
pp. 14-23
Author(s):  
Afandi Afandi ◽  
Iroh Rahmawati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Balance Sheet ◽  
Financial Statements ◽  
Efficiency Analysis ◽  
Simple Linear Regression ◽  
Working Capital ◽  
Income Statement ◽  
Analysis Technique

This study aims to find out how the Efficiency Analysis of Working Capital Against Profitability at PT. Krakatau Steel,Tbk.This study uses a quantirative method. The population in this study is te overall financial statements of PT. Krakatau Steel, Tbk in the year (2014-2017), while the sample in this study is the balance sheet and income statement for the year (2014-2017). The technique of data collection is done by documentation and library techniques. The data analysis technique used is simple linear regression. The results of this study indicate that working capital has no significant effect on profitability at PT. Krakatau Steel, Tbk.

scholarly journals Pentingnya Pendidikan Ekonomi Informal Dalam Mewujudkan Perilaku Ekonomi Mahasiswa Yang Rasional

2020 ◽  
Vol 3 (1) ◽  
pp. 64
Author(s):  
Inanna Inanna
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Linear Regression Analysis ◽  
Economic Education ◽  
Economic Behavior ◽  
State University ◽  
Simple Linear Regression ◽  
Analysis Technique

This study aims to determine the effect of education provided by parents in realizing rational economic behavior of students. The method used is a quantitative approach with a population of 659 students and a sample of 70 students. Data collection techniques used were observation, questionnaires and documentation. The data analysis technique used is simple linear regression analysis. The results showed that informal economic education had an influence in realizing rational economic behavior in the students of economic education in Makassar State University

scholarly journals Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi

2020 ◽  
Vol 30 (2) ◽  
pp. 319
Author(s):  
Ni Luh Putu Eka Suarniti ◽  
Maria M. Ratna Sari
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Sampling Method ◽  
Sampling Technique ◽  
Financial Statements ◽  
Accounting Fraud ◽  
Collection Method ◽  
Analysis Technique

Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud. Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.

scholarly journals The Effect Of Motor Vehicle Tax Services On Taxpayer Satisfaction In The Samsat Of Bengkulu City

2022 ◽  
Vol 3 (1) ◽  
Author(s):  
Atika Puspita Sari ◽  
Karona Cahya Susena ◽  
Rinto Noviantoro
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Quantitative Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Motor Vehicle ◽  
Regression Coefficient ◽  
Simple Linear Regression ◽  
Data Analysis Technique ◽  
Analysis Technique

The purpose of this study was to determine the effect of motor vehicle tax services on taxpayer satisfaction at the Bengkulu City SAMSAT office. This type of research is descriptive qualitative research, with data collection techniques used are observation and questionnaires. The data analysis technique used is descriptive quantitative analysis method.The results showed that from simple linear regression showed taxpayer satisfaction (Y) = 4.838 + 0.921X. The constant value of 4.838 means that if there is no tax service of zero (0), then the satisfaction of the taxpayer is 4.838. While the regression coefficient for tax services is 0.921, meaning that if tax services increase by 1%, then taxpayer satisfaction will also increase or increase by 5.759% (4.838 + 0.921).

scholarly journals Pengaruh Struktur Modal Terhadap Laba Pada PT. Telekomunikasi Indonesia (Persero) TBK

2020 ◽  
Vol 22 (2) ◽  
pp. 221-230
Author(s):  
Jaka Wijaya ◽  
Aliah Pratiwi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Capital Structure ◽  
Sampling Technique ◽  
Financial Statements ◽  
Simple Linear Regression ◽  
Consolidated Financial Statements ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
The Capital Structure

ABSTRACT  This study aims to determine the effect of capital structure on earnings at PT. Telekomunikasi Indonesia (Persero) Tbk. This research uses associative research methods. The population used in this study is the entire consolidated financial statements of PT. Telekomunikasi Indonesia Tbk for 13 years from 2006 with the sampling technique used is purposive sampling, the sample used is 6 years from 2013-2018. The data analysis technique used is simple linear regression with SPSS 16 for windows. From the research conducted, the results show that the capital structure has no effect and is not significant to profit. This can be seen from the results of the t test conducted tcount obtained 1.661 <ttable 2.776, and sig value 0.172> 0.05, it can be concluded that the Capital Structure variable has no effect and is not significant on Profit. ABSTRAK Penelitian ini bertujuan  untuk mengetahui pengaruh struktur modal terhadap laba pada PT. Telekomunikasi Indonesia (Persero) Tbk. Penelitian ini menggunakan metode penelitian asosiatif. Populasi yang digunakan dalam penelitian ini yaitu seluruh laporan keuangan konsolidasi PT. Telekomunikasi Indonesia Tbk selama 13 tahun dari tahun 2006dengan Teknik sampling yang digunakanyaitu purposive sampling, sampel yang digunakan yaitu 6 tahun dari tahun 2013-2018. Teknik analisis data yang digunakan adalah regresi linier sederhana dengan program SPSS 16 for windows. Dari penelitian yang yang dilakukan diperoleh hasil yaitu Struktur Modal tidak berpengaruh dan tidak signifikan terhadap Laba.  Hal ini terlihat dari hasil uji t yang dilakukan diperoleh nilai thitung 1,661 < ttabel 2,776, dan nilai sig 0,172 > 0,05, maka dapat disimpulkan bahwa variabel Struktur Modal tidak berpengaruh dan tidak signifikan terhadap Laba.    

scholarly journals PENERAPAN ALTMAN Z-SCORE DALAM MEPREDIKSI KEBANGKRUTAN PADA PT BANK DANAMON INDONESIA Tbk

2021 ◽  
Vol 5 (2) ◽  
pp. 60-66
Author(s):  
Eva Malina Simatupang
Keyword(s):  
Data Analysis ◽  
Balance Sheet ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Z Score ◽  
Financial Difficulties ◽  
Income Statement ◽  
Analysis Technique ◽  
Modification Method

The tittle of research was "The Implementation of Altman Z-Score in Predicting Bankruptcy at PT Bank Danamon Indonesia Tbk. The purpose of this research was conducted to determine the risk of bankruptcy of PT Bank Danamon Tbk according to Altman Z-Score. The population in this research was the financial statement of PT Bank DanamonTbk and the samples in this research were reports of financial position (balance sheet) and income statement of PT Bank Danamon Tbk period 2018 – 2020. The type of data used is secondary data and the data collection techniques used were the documentation of the financial statements published through website https://www.danamon.co.id . The data analysis technique uses descriptive statistics and the Altman Z-Score Modification method. Based on the results of the data processing obtained Z-Score results at 2018 was 2,251 ; at 2019 was 2,4424; at 2020 was 2,0052. Based on the results of data analysis, it can be concluded that PT Bank Danamon Tbk is in the gray zone because the standard cut off value is 1.1 < Z < 2.6. Bank Danamon is in a vulnerable condition (grey area) which means the company has the potential to experience financial difficulties but can still be overcome.

scholarly journals ANALISIS PENERAPAN SAK ETAP PADA KOPERASI DI KABUPATEN MINAHASA

2020 ◽  
pp. 25-29
Author(s):  
Sendi Sendow ◽  
James Manengkey ◽  
Anita Kambey
Keyword(s):  
Data Analysis ◽  
Cash Flow ◽  
Qualitative Method ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Reports ◽  
Research Results ◽  
Data Analysis Technique ◽  
Income Statement ◽  
Analysis Technique

ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan SAK ETAP dalam penyusunan laporan keuangan di Kabupaten Minahasa.Teknik analisis data dalam penelitian ini adalah dengan metode deskripif kualitatif dan hanya menguraikan  hasil dari wawancara yang dilakukan saat di lapangan. Berdasarkan hasil penelitian menunjukkan bahwa  pencatatan (jurnal) atas berbagai transaksi yang dilakukan pada koperasi di Minahasa sesuai dengan SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya dan Koperasi Jivent Matuari menggunakan jurnal memorial untuk peringkasan dan neraca percobaan untuk pengikhtisaran sehingga sudah sesuai dengan SAK ETAP. Penyajian laporan keuangan dalam dua jenis yaitu neraca dan laporan laba rugi yang paling umum digunakan sedangkan menurut SAK ETAP ada lima jenis yaitu neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. ABSTRACT   This study aims to determine the application of SAK ETAP in the preparation of financial reports in Minahasa Regency. The data analysis technique in this research is descriptive qualitative method and only describes the results of interviews conducted in the field. Based on the research results, it shows that the recording (journal) of various transactions carried out in cooperatives in Minahasa is in accordance with the SAK ETAP. Koperasi Karya Citra Abadi, Koperasi Setia Karya and Koperasi Jivent Matuari using a memorial journal for summary and trial balance for summarizing so that it is in accordance with SAK ETAP. The presentation of financial statements is in two types, namely balance sheet and income statement which are the most commonly used while according to SAK ETAP there are five types, namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes on financial statements.

PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

2019 ◽  
Vol 4 (1) ◽  
pp. 37-54
Author(s):  
James Tumewu ◽  
Wiwin Wahyuni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Financial Statements ◽  
Research Data ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Economics Faculty ◽  
Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

Pengaruh Motivasi Intrinsik Terhadap Prestasi Belajar Siswa pada Mata Pelajaran Bahasa Arab Kelas V di MI Al Azkia Tenjolaya Bogor

2021 ◽  
Vol 3 (1) ◽  
pp. 14-23
Author(s):  
Linda Urpatullia ◽  
Ima Rahmawati ◽  
Hana Lestari ◽  
Zulficar Ismail
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Leadership Behavior ◽  
Sampling Technique ◽  
Survey Method ◽  
Simple Linear Regression ◽  
Analysis Technique ◽  
Work Area ◽  
Teacher Work

Linda Urfatullaila1,  Mahasiswa Program Studi Pendidikan Guru Madrasah Ibtidaiyah IAI Sahid, Bogor [email protected] Ima Rahmawati 2,  Dosen Program Studi Manajemen Pendidikan IAI Sahid, Bogor [email protected] Hana Lestari3,  Dosen Program Studi Pendidikan Guru Madrasah Ibtidaiyah IAI Sahid, Bogor [email protected], Zulfikar Ismail3 Dosen Program Studi Pendidikan Guru Madrasah Ibtidaiyah IAI Sahid, Bogor [email protected]     ABSTRACT   Teacher work loyalty is a measure of loyalty which is described by the ability of employees to defend and maintain the company / organization both in the area and outside the work area. This study aims to determine the contribution of leadership behavior to teacher job loyalty. This research was conducted in private high schools throughout Cibungbulang District. The number of samples taken was 25 teachers, with a non-probability sampling method with a sampling technique, namely saturated samples. This research uses a quantitative approach with a survey method. Data collection techniques using a questionnaire or questionnaire. The data analysis technique used is simple linear regression. Based on the results of the analysis, it shows that there is a contribution between leadership behavior and teacher work loyalty. This shows that the stronger the influence of leadership behavior, the higher the job loyalty generated by the teacher. Therefore, to foster job loyalty to teachers, a leader is expected to further improve leadership behavior in order to increase teacher job loyalty. Keywords: .  

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 IS ACADEMIC DISHONESTY RELATED TO ACADEMIC PROCRASTINATION IN STUDENT COLLEGE?

2021 ◽  
Vol 4 (2) ◽  
pp. 62-65
Author(s):  
Her dian ◽  
Safinatun Nazah Zamal
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Data Collection ◽  
Academic Dishonesty ◽  
Academic Procrastination ◽  
Simple Linear Regression ◽  
Collection Method ◽  
Student College ◽  
Educational Sciences ◽  
Assessment Scales

This study aims to determine the effect of academic procrastination on academic dishonesty in teaching and education faculties students in Indonesia. Respondents in this study were 260 students (N=260). The data collection method used the procrastination assessment scales-student (α = 0.88) and dishonesty academic scale (α = 0.93). Data analysis in this quantitative study uses Simple Linear Regression. The results of the analysis show that academic dishonesty affects student procrastination. F value = 53.078 with a significant level of 0.000 <0.05, it can be said that H0 is rejected and Ha is accepted, so that it can be said that H0 is rejected and Ha is accepted. From the output of Rsquare = 0.175, this value means that the effect of academic procrastination (x) on academic dishonesty (y) is 17.5%. In comparison, 82.5% of academic dishonesty is influenced by other variables that do not positively impact increasing academic procrastination carried out by a student. It will affect the increase in academic dishonesty in the student. So it can be said that there is a positive and significant influence between academic procrastination and academic dishonesty on students of the faculty of teaching and educational sciences at University X Purwokerto.

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