The Effect of Debt Ratio, Profit Ratio, Audit Opinion and Size on Audit Delay of SOE Companies that have go Public in 2016-2020

This study will look at how debt ratio, profit ratio, audit opinion, and size affect audit delay. Since 2016, this study has utilized quantitative methods to identify dependent factors. Sampling with intent. This study use multiple linear regression. The results indicate that size matters in state-owned companies, while debt ratios, profit ratios, and audit opinions have minimal effect.

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PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI (STUDI PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2017)

JAF- Journal of Accounting and Finance ◽

10.25124/jaf.v4i1.2713 ◽

2020 ◽

Vol 4 (1) ◽

pp. 20

Author(s):

Riri Safira Syahrir ◽

Elly Suryani

Keyword(s):

Local Government ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Technique ◽

Total Sample ◽

Regional Government ◽

Audit Opinion ◽

The Public ◽

Government Institutions ◽

Audit Opinions

This study aims to investigate the effect of audit opinion and audit findings on the level of corruption in the Regional Government in Indonesia in 2017. The object in this study is the local government included in the Public Integrity Survey conducted by the Corruption Eradication Commission in 2017. The sampling technique used in this study was saturated sampling with a total sample of 19 local government institutions. The method used in this analysis is multiple linear regression using IBM SPSS 25. Based on the results of the test the significance of audit opinions and audit findings simultaneously evaluating the level of corruption. Partially, audit opinion variables and negative audit findings on the level of corruption

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PENGARUH INDEPENDENSI, KOMPETENSI, DAN INTEGRITAS TERHADAP PEMBERIAN OPINI AUDIT (Studi Kasus pada Inspektorat Provinsi Bengkulu)

JAZ:Jurnal Akuntansi Unihaz ◽

10.32663/jaz.v2i2.991 ◽

2019 ◽

Vol 2 (2) ◽

pp. 51

Author(s):

Sianturi Duma Roland ◽

Nina Yulianasari

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Calculation Result ◽

Positive Relationship ◽

Hypothesis Test ◽

Coefficient Of Determination ◽

Linear Regression Equation ◽

Audit Opinion ◽

Audit Opinions

This study discusses the importance of independence, competence, and integration in giving audit opinions in the Bengkulu Province Inspectorate. Methods of data analysis using Multiple Linear Regression. From the Calculation Result, a linear regression equation is obtained, namely Y = 3,410 + 0,281X1 + 0,523X2 + 0,114X3 + ?, where from the results which can be interpreted, a positive relationship between the two variables is needed. The coefficient of determination (R ²) of 0.827 shows the effect of independence, competence, and integrity on the provision of audit opinions in the Inspectorate of Bengkulu Province is very strong. Based on the t value obtained in the hypothesis test (t-test), then the t value obtained is 2.771 for the first variable, t arithmetic for 5.530 for the first variable, t arithmetic for 2.245 for the variable variable, while the t table value is 1.683 (t arithmetic )> t table). This means that the hypothesis is accepted or below the value of 0.05, proving independence, competence, and positive integrity of the audit opinion in the Bengkulu Province Inspectorate.

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The influence of organization culture on teacher performance of elementary school

JPGI (Jurnal Penelitian Guru Indonesia) ◽

10.29210/021071jpgi0005 ◽

2021 ◽

Vol 6 (2) ◽

pp. 460

Author(s):

Ayu Tahnia ◽

Happy Fitria ◽

Achmad Wahidy

Keyword(s):

Elementary School ◽

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Significant Influence ◽

Quantitative Methods ◽

Teacher Performance ◽

Organization Culture ◽

Good Organization

This study aims to discover the significant influence of Organization Culture on teacher performance in cluster 1 Rambutan Subdistrict, Banyuasin Regency . This research uses quantitative methods. Data collection techniques using questionnaires and documentation. The data was analyzed using multiple linear regression formulas.The results of this study show that there is a significant influence of Organization Culture on teacher performance of elementary school with a t count value of 4,182 and t table of 1,998 where t count > t table then Ha2 received. The conclusion of this research is that good organization culture where they would actualized teacher performance.

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PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA CV. NETRAL KECAMATAN RENGAT KABUPATEN INDRAGIRI HULU

Eko dan Bisnis: Riau Economic and Business Review ◽

10.36975/jeb.v10i3.220 ◽

2019 ◽

Vol 10 (3) ◽

pp. 324-332

Author(s):

Kurnia Dewi

Keyword(s):

Linear Regression ◽

Customer Satisfaction ◽

Service Quality ◽

Multiple Linear Regression ◽

Correlation Coefficient ◽

Consumer Satisfaction ◽

Quantitative Methods ◽

T Test ◽

F Test ◽

Independent Variable

This research is on CV. Netral Rengat District, Indragiri Hulu Regency. The purpose of this research is to know the effect of service quality and price simultaneously on customer satisfaction on CV. Neutral Rengat District, Indragiri Hulu Regency; To find out the effect of service quality partially on customer satisfaction on CV. Neutral Rengat District, Indragiri Hulu Regency; To find out the effect of prices partially on customer satisfaction on CV. Neutral Rengat District, Indragiri Hulu Regency. The population in this study are all consumers who use the services of CV. Neutral Rengat Subdistrict, Indragiri Hulu Regency which is infinite in number, where visitors are teenagers to adults, the population used is 24,057 people. While the sample in this study amounted to 100 people with a nonprobability sampling technique. Thisr research used quantitative methods, namely by multiple linear regression, correlation coefficient and determination, and F test and t test. Based on the results of the research and discussion, some conclusions can be drawn as follows: From the quantitative calculations obtained using the multiple linear regression equation Y = a + b1X1 + b2X2 obtained Y = 3.808 + 0.238 X1 + 0.528 X2, namely the constant coefficient value (a) amounting to 3.808 this means that if the value of service quality (X1) and price (X2) equals zero, then the level or amount of customer satisfaction (Y) is equal to 3.808. The coefficient value of X1 = 0.238 means that if the service quality (X1) rises by one unit, while the price variable (X2) remains, customer satisfaction (Y) will increase by 0.238 and vice versa if the service quality (X1) decreases by one unit, while the price variable (X2) remains, consumer satisfaction (Y) will decrease by 0,238. The coefficient value of X2 = 0.528 explains that if the price (X2) rises by one unit, while the service quality variable (X1) remains, the level of customer satisfaction (Y) will increase by 0.528 and if the price (X2) falls by one unit, while the service quality variable (X1) remains that consumer satisfaction (Y) will decrease by 0.528. Multiple linear correlation coefficient (R) that is 0.885 means that the relationship that has a very high correlation between service quality and price to customer satisfaction is 0.885. The coefficient of determination (R2) is 0.783, meaning that customer satisfaction can be explained by variations in changes in the independent variable (service quality and price) of 78.3%, while the remaining 21.7% is explained by other variables outside the research. Based on the results of the F test, the calculated F value is 175,051 with a significant level of 0,000. While Ftable at 100% (0.05) is 3.09. In both calculations, F count> Ftable is 175,051> 3,09. This means that Ho is rejected and Ha is accepted, meaning that simultaneously service quality and price have a significant effect on customer satisfaction. Based on the results of the t test obtained the value of tcount X1> t table = 2.101> 1.98447 so that Ho is rejected and Ha is accepted, which means the independent variable (X1) service quality partially has a significant effect on the variable customer satisfaction (Y). Furthermore, the value of tcount X2> t table = 4.268> 1.98447 so that Ho is rejected and Ha is accepted, which means that the independent variable (X2) price partially has a significant effect on the variable customer satisfaction (Y).

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ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v7i1.776 ◽

2017 ◽

Vol 7 (1) ◽

Author(s):

Vivi Adeyani Tandean

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Significant Influence ◽

Stock Exchange ◽

The Other ◽

Company Size ◽

Audit Opinion ◽

Financial Report ◽

A Company

The financial report is one of the important instruments that support the sustainability of a company and is useful when presented with accurate and timely. Audit delay is the time difference between the date of the financial report and the date of the audit opinion of the financial report that indicate the length of time to complete the audit by the auditor. The study aims to measure the factors which affect audit delay. They are auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of company. The sample in this study was 54 manufactured companies on Indonesia Stock Exchange in 2010 – 2012 were taken by purposive sampling metod. The data analysis uses multiple linear regression. The result of the study shows that factor of auditor’s opinion and ownership of company have significant influence towards audit delay partially. On the other hand that factor of auditor’s reputation, company size, solvability, operational loss and profit, return on asset and earning per share do not have any influence towards audit delay partially. While simultaneously, all factor in auditor’s reputation, auditor’s opinion, company size, solvability, operation loss and profit, return on asset, earning per share and ownership of companyinfluence towards audit delay. Keywords : audit delay, auditor, ownership of company

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Pengaruh Gaya Kepemimpinan dan Kompensasi terhadap Kepuasan Kerja

DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial ◽

10.36636/dialektika.v6i2.778 ◽

2021 ◽

Vol 6 (2) ◽

pp. 79-88

Author(s):

Sinollah ◽

Muhammad Ubaitulloh

Keyword(s):

Job Satisfaction ◽

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Leadership Style ◽

Quantitative Methods ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Entire Population ◽

Independent Variable

This study aims to determine and analyze the influence of leadership style and compensation on job satisfaction at the Employment of Badan Penyelenggara Jaminan Sosial Ketenagakerjaan in Malang Raya. To achieve this goal, this study uses quantitative methods using multiple linear regression analysis. This study uses the dependent variable, namely Leadership Style and Compensation. While the independent variable is satisfaction. The sample used in this study is 44 which is the entire population. The results showed that leadership style and compensation did not have a significant effect either partially or simultaneously on job satisfaction at Badan Penyelenggara Jaminan Sosial Ketenagakerjaan di Malang Raya in Malang Raya

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artikel ledita anastasya

10.31227/osf.io/zbm8w ◽

2019 ◽

Author(s):

Ledita Anastasya

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Financial Management ◽

Random Sampling ◽

Quantitative Methods ◽

Sampling Technique ◽

Likert Scale ◽

Finance Management ◽

Regression Tests

This study aims to determine whether the workload influential on the performance of nagari government apparatus in nagari financial management in Tanah Datar Regency. The background of this study was carried out because of the excessive workload received by the nagari government apparatus in nagari financial management in Tanah Datar Regency. This study uses a quantitative methods with population of this study was all nagari government apparatus, which numbered 600 people. Sample in this study was consisted of 248 nagari government apparatus determined with Slovin formula. Besides, sample in this study was determined through Multistage Random Sampling technique. The data was collected through questionnaires using Likert scale measurement. The data was analyzed with multiple linear regression tests. The results of this study showed that the workload variable (simultaneously) influenced the performance of nagari government apparatus in financial management in Tanah Datar Regency. This it could be concluded that workload had a significant effect on the performance of nagari government apparatus in nagari finance management in Tanah Datar Regency

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PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE PERUSAHAAN DAN PROFITABILITAS TERHADAP RETURN SAHAM

Jurnal Ilmiah Bisnis dan Ekonomi Asia ◽

10.32812/jibeka.v11i2.43 ◽

2018 ◽

Vol 11 (2) ◽

pp. 32-37

Author(s):

Raisa Fitri

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Returns ◽

Quantitative Methods ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Sampling Technique ◽

Return On Equity ◽

Equity Ratio

This research aimed to analyze the influence the dividend policy proxied by Dividend Payout Ratio (DPR), leverage the company proxied by Debt to Equity Ratio (DER) and profitability proxied by Return On Equity (ROE) to return stock in companies manufacturing sub-sectors of the food and drinks listed in Indonesia Stock Exchange period 20013-2015. This study uses quantitative methods. The sampling technique used purposive sampling method and selected according to established criteria. Model analysis used multiple linear regression. From the analysis of the following results, dividend policy (DPR), the company's leverage (DER), profitability (ROE) either partially or simultaneously has no effect on stock returns

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Pengaruh Faktor Internal Dan Eksternal Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009 – 2011

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v5i1.140 ◽

2013 ◽

Vol 5 (1) ◽

pp. 19-35

Author(s):

Mega Purnama Santosa ◽

Ratnawati Kurnia

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Significant Influence ◽

Research Study ◽

Financial Statement ◽

Audit Opinion ◽

Analysis Techniques ◽

Auditor Change ◽

Public Accountant

Company need public accountant for auditing financial statement. Auditor professionalism needed for auditing and criteria of professional auditor is timeliness for audit report. Timeliness can be affected audit delay. Object in this research is companys listed in Bursa Efek Indonesia (BEI) for the period 2009 – 2011. This research examined the effect of size company, age, profitability, size public accountant, auditor change, and auditor opinion. This method in this research study is causal. Data analysis techniques using multiple linear regression. These result indicate that size public accountant and auditor opinion significantly influence audit delay, but size company, age, profitability, and auditor change no significant on audit delay. Size company, age, profitability, size public accountant, auditor change, opinion auditor have significant influence to audit delay. Keywords: size company, age, profitability, size public accountant, auditor change, audit opinion, audit delay.

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Pengaruh Kemasan Terhadap Minat Beli Masyarakat Dengan Kualitas Sebagai Variabel Mediasi Pada Produk “Legit”

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v2i6.4908 ◽

2019 ◽

Vol 2 (6) ◽

Author(s):

Billy Ivanko Dan Hetty Karunia Tunjungsari

Keyword(s):

Linear Regression ◽

Data Collection ◽

Multiple Linear Regression ◽

Model Test ◽

Purchase Intention ◽

Quantitative Methods ◽

Secondary Data ◽

Sampling Technique ◽

Simple Linear Regression

The purpose of this research was to analyze the effect of packaging toward purchase intention with quality of the product as a mediation variable for Micro, Small, and Medium Scale Business “Legit” Product. This research used descriptive quantitative methods. The method of data collection were primary and secondary data. The population of this research is the entire Indonesia population of 2016 (257.912.349 peoples). This study used non-probability sampling technique by taking purposive sampling. This study used simple linear regression and multiple linear regression with instrument test, a classic assumption (normality, multicollinearity, and heteroscedasticity), model test (adjusted R2, T test and F test), Causal Steps and Bobel Test to checked the validity of the hypothesis. Based on the results of the study, it was found that the packaging has a significant effect on the purchase intention of the Legit’s product, the packaging has a significant effect towards the quality of the Legit’s product and the packaging has a significant effect towards the purchase intention of the Legit’s product with the quality of the product as a mediated variable.

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