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

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.

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

JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) ◽

10.34204/jiafe.v4i1.1076 ◽

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.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI MEDIATOR PADA PERUSAHAAN PEMBIAYAAN

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v9i1.458 ◽

2019 ◽

Vol 9 (1) ◽

Author(s):

Ni Ketut Sulastri ◽

Ni Ketut Surasni

Keyword(s):

Data Analysis ◽

Capital Structure ◽

Path Analysis ◽

Firm Value ◽

Analytical Tool ◽

Purposive Sampling ◽

Analysis Technique ◽

Finance Company ◽

The Capital Structure

This study aims to analyze the effect of profitability on capital structure, the effect of capital structure on firm value, the effect of profitability on firm value and analyze the effect of profitability on firm value through the capital structure of finance companies on the IDX. This type of research is causal associative research. The population of this study is a finance company listed on the IDX, while the selected sample consists of 11 companies. Determination of samples with Purposive sampling. The data analysis technique uses Path Analysis (path analysis) and the analytical tool used is IBM SPSS 23. The results show that (1) profitability has a positive and not significant effect on capital structure (2) the capital structure has a positive and not significant effect on firm value ( 3) profitability has a positive and significant effect on firm value (4) capital structure is not able to mediate the influence of profitability on firm value.Keywords:Perusahaan Pembiayaan;Profitabilitas;Nilai Perusahaan;Struktur Modal

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

Reslaj : Religion Education Social Laa Roiba Journal ◽

10.47467/reslaj.v3i1.225 ◽

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: .

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Pengaruh Pengaruh Fasilitas Kamar Terhadap Kepuasan Tamu Menginap Di Hotel Pangeran Beach Padang

JURNAL PENDIDIKAN DAN KELUARGA ◽

10.24036/jpk/vol12-iss01/751 ◽

2020 ◽

Vol 12 (01) ◽

pp. 42

Author(s):

Yolanda Miranti ◽

Yuliana Yuliana

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Data Collection ◽

Quantitative Research ◽

Sampling Technique ◽

Simple Linear Regression ◽

Validity And Reliability ◽

Purposive Sampling ◽

Study Population ◽

Guest Satisfaction

Abstract This study began with observations during the pre-study of guests staying at the Prince Beach Hotel in Padang. It was found that there were problems with the needs of guests who were not properly met so that guests were dissatisfied, including those who complained about room facilities that were experiencing a lot of damage that were considered less provide comfort for guests. This study aims to analyze the effect of room facilities on guest satisfaction staying at the Prince Beach Hotel Padang. This type of research is classified as quantitative research with a causal associative approach. The study population was individual guests who stayed overnight with an average monthly rate of 1,707 people. The research sample of 95 using purposive sampling technique. Data collection is done by distributing questionnaires using a Likert scale that has been tested for validity and reliability. Data analysis using simple linear regression with SPSS version 16.00. The results showed that: room facilities were classified as good (73.7%), and guest satisfaction was classified as good (61.05%). R square values were obtained (10.3%), and the significance was 0.002 <0.05. This means that the influence of room facilities on guest satisfaction by 10.3% while 89.7% is influenced by other factors. Keywords: Room Facilities, Guest Satisfaction

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

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p04 ◽

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.

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PENGARUH POTONGAN HARGA (DISCOUNT) TERHADAP PEMBELIAN TIDAK TERENCANA (IMPULSE BUYING) (studi pada pengunjung Matahari Department Store Johar Plaza Jember)

Manajemen Bisnis ◽

10.22219/jmb.v5i2.5382 ◽

2018 ◽

Vol 5 (2) ◽

Author(s):

Indra Bayu Baskara

Keyword(s):

Linear Regression ◽

Descriptive Analysis ◽

Sampling Technique ◽

Department Store ◽

Impulse Buying ◽

Simple Linear Regression ◽

Purposive Sampling ◽

Analysis Technique ◽

Buying In ◽

Positive Results

The purpose of this research was to analyze the response of impulse buying, response to discount on Matahari Department store and the effect of discount on impulse buying on visitors. The population in were the visitors at Matahari Department Store, the number of samples 100 visitors who were collected by using purposive sampling technique. The analysis technique was descriptive analysis and the simple linear regression. The result of descriptive analysis shows that the response of impulse buying was positive and the response of discount was also positive. The result of simple linear regression show that impulse buying was influenced by discounted price (discount) on Matahari Department Store. The positive results tend to be weak indicated by the results of adjusted R-square. This mean that the impulse buying in Matahari Department Store was also influenced by other variables outside of this research

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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2012 DAN 2013

Equity ◽

10.34209/.v18i1.459 ◽

2015 ◽

Vol 18 (1) ◽

pp. 55

Author(s):

Yuda Dwi Saputra ◽

Desmintari Desmintari

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Sampling Technique ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Analysis Technique ◽

Independent Variable ◽

The Capital Structure

This objective of this research is to test the effect of Profitability,Liquidity and StructureAssets on Capital Structure. The independent variable in this study was Profitability,Liquidity and Structure Assets, while the dependent variable in this study is the CapitalStructure. The population of this research is 139 manufacturing companies listed on theIndonesia Stock Exchange 2012 and 2013 period. The data were obtained from publishedfinancial statements of the company. Through purposive sampling technique obtained atotal sample of 50 companies. The analysis technique used is multiple linear regressionusing IBM SPSS (Statistical Product and Service Solutions) version 21.0. The resultsshowed simultaneous Profitability, Liquidity and Structure Assets significant effect on theCapital Structure. While partially variables that doesn’t significantly influence theprofitability and Structure Assets of Capital Structure, while variable Liquiditysignificantly influence the Capital Structure.

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Impact of Cristiano Ronaldo’s Attractiveness as Brand Ambassador Towards Brand Awareness Shopee

Ekspektra Jurnal Bisnis dan Manajemen ◽

10.25139/ekt.v5i2.3901 ◽

2021 ◽

Vol 5 (2) ◽

pp. 135-147

Author(s):

Calvin Gunawan ◽

Daniel Susilo

Keyword(s):

Linear Regression ◽

Data Collection ◽

Sampling Technique ◽

Brand Awareness ◽

Simple Linear Regression ◽

Collection Method ◽

Purposive Sampling ◽

Analysis Technique ◽

Brand Ambassadors ◽

Positive Effect

Shopee is one of the consumer-to-consumer (C2C) e-commerce sites in Indonesia. Shopee often collaborates with domestic and international celebrities to become brand ambassadors, one of which is Cristiano Ronaldo. This study aims to determine whether there is an influence and how much influence the attractiveness of Cristiano Ronaldo on Shopee brand awareness. The sample in this study were 400 respondents. The sampling technique in this study was using purposive sampling technique. The data collection method used a questionnaire. The analysis technique used is simple linear regression through SPSS staticstic 24 software. The findings of this study are that there is an influence between the attractiveness of Cristiano Ronaldo to Shopee's brand awareness of 3.3%. The results of this study indicate that the attractiveness of Cristiano Ronaldo has a significant and positive effect on Shopee brand awareness.Keywords: Attraction, Brand Awareness, Shopee.

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PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2012 DAN 2013

Equity ◽

10.34209/equ.v18i1.459 ◽

2015 ◽

Vol 18 (1) ◽

pp. 55

Author(s):

Yuda Dwi Saputra ◽

Desmintari Desmintari

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Sampling Technique ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Analysis Technique ◽

Independent Variable ◽

The Capital Structure

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Apakah Audit Judgment Dipengaruhi oleh Ukuran Perusahaan, Tekanan Ketaatan, dan Pengetahuan Auditor?

STATERA: Jurnal Akuntansi dan Keuangan ◽

10.33510/statera.2019.1.2.1-13 ◽

2019 ◽

Vol 1 (2) ◽

pp. 1-13

Author(s):

Winda Apriliastuty ◽

Supri Wahyudi Utomo ◽

Nur Wahyuning Sulistyowati

Keyword(s):

Data Analysis ◽

Quantitative Research ◽

Sampling Technique ◽

Financial Statements ◽

Company Size ◽

Statistical Regression ◽

Purposive Sampling ◽

Audit Judgment ◽

Analysis Technique ◽

Level Of Knowledge

This study aims to examine the effect of company size, compliance pressure, and auditor knowledge on audit judgment. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 18 companies 56 financial statements. The data analysis technique used in this study is a statistical regression using the IBM SPSS Statistics version 22 program. The results show that: obedience pressure and auditr knowledge influence audit judgment because obedience pressure is influenced by the client and the senior auditor and the level of knowledge influence judgment given the auditor. The size of the company does not affect audit judgment because a small amount of assets does not affect the evaluation results of the auditor's judgment.

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