scholarly journals PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI ASET TETAP PEMERINTAH KABUPATEN JAYAPURA

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
Moses Demetouw ◽  
Agustinus Salle ◽  
Meinarni Asnawi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Asset Management ◽  
Local Governments ◽  
Sampling Method ◽  
Positive Response ◽  
Asset Valuation ◽  
Purposive Sampling ◽  
Fixed Assets ◽  
And Control

This research aims to analyze the influence of asset management on the level of optimizing fixed assets (land and building) in local governments of Jayapura regency. Using purposive sampling method the sample to this research is 48 respondents. The variables are assets inventory, legal audit assets, asset valuation, and supervision and assets control. According to the results using the multiple linear regression showed that individually inventory assets proven has a positive and significant impact on optimizing fixed assets (land and building) which means in accordance with hypothesis, individually legal audit assets not proved has a positive and significant impact on the level of optimizing assets fixed (land and building) which means not in accordance with hypothesis, individually asset valuation proven have had a positive and significant impact on the level of optimizing assets fixed (land and building), supervision and control assets proven have positive and significant impact on the level of optimizing assets fixed (land and building). While the simultaneous analysis results show that the four variables namely inventory of assets, audit legal assets, asset valuation, supervision and assets control proved significant / give positive response to the level of fixed ground asset optimality (land and building) this is proven by the value of F count > F table. Keyword: assets inventory, assets legal audit, assets valuation, assets supervision and control, optimizing fixed assets (land and building).

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012 -2016

2019 ◽  
Author(s):  
Rahima Yahdi ◽  
Aminar Sutra Dewi
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Company Size ◽  
Purposive Sampling ◽  
Company Value ◽  
The Capital Structure

Automotive companies suffered a loss due to a decrease in sales caused by high taxes and the proliferation of manufacturing components.The purpose of this study is to determine the effect of capital structure on value of company, Company size on value of company and profitability on value of company of IDX period 2012-2016, with 6 companies using purposive sampling method. Method of analysis used was multiple linear regression analysis.The result of the research shows that the capital structure do not have positive and significant influence to company value, and company size do not have positive and significant influence to company value while profitability has an effect on company value. This shows that high profitability influences company value in the eyes of investors.

scholarly journals PENGARUH SANKSI PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI MANADO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Elfin Siamena ◽  
Harijanto Sabijono ◽  
Jessy D.L Warongan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
T Test ◽  
Purposive Sampling ◽  
Tax Revenues ◽  
A Value ◽  
The Individual ◽  
Compliance Issue ◽  
Research Analysis

The number of taxpayers from year to year increases. But the increase in the number of taxpayers is not offset by taxpayer compliance in paying taxes. The compliance issue becomes an obstacle in maximizing tax revenues. This study aims to analyze the effect of tax sanctions and taxpayer awareness on the compliance of individual taxpayers. The population of this study is determined based on purposive sampling method, the data collected by division of questionnaires in KPP Pratama Manado. The method of research analysis used is multiple linear regression. based on the result of t test, it can be concluded that the tax sanction has positive and significant effect on the taxpayer compliance of the individual, with the value of significance smaller than the significant value (0.001 < 0.05), the consciousness of the taxpayer positively and significantly influence the compliance personal taxpayer, this is indicated by a value of significance smaller than the significant value (0.003 < 0.05).Keywords :Tax sanctions, Taxpayer awareness, Personal taxpayer compliance

scholarly journals Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah) Pemerintah Provinsi Jambi

2021 ◽  
Vol 10 (1) ◽  
pp. 45-54
Author(s):  
Wawan Devis Wahyu
Keyword(s):  
Asset Management ◽  
Optimal Level ◽  
Provincial Government ◽  
Monitoring And Control ◽  
Asset Valuation ◽  
Test Tool ◽  
Fixed Assets ◽  
Asset Monitoring ◽  
Asset Inventory ◽  
And Control

The purpose of this study was to analyze the effect of fixed asset management (land) belonging to the Jambi Provincial Government. A total of 46 sample respondents were taken in this study using purposive sampling method. Asset inventory, asset legal audit, asset valuation, and asset monitoring and control are the variables used in this study. From the results of the analysis using the Multiple Linear Regression test tool, it shows the results of an individual test that it is proven that asset inventory has a positive and significant effect on the optimality of fixed assets (land) which means that it matches the hypothesis, but individually legal audits of asset valuation, as well as asset monitoring and control not proven to have a positive and significant effect on the level of optimality of fixed assets (land) which means that it is not in accordance with the hypothesis, while the results simultaneously show that the four variables, namely asset inventory, asset legal audit, asset valuation, and asset monitoring and control, have a significant and positive effect. to the optimal level of fixed assets (land), the results are proven by the value of F-count > F-table.

scholarly journals Pengaruh Kesadaraan Wajib Pajak, Pelayanan Fiskus, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2020 ◽  
Vol 30 (1) ◽  
pp. 39
Author(s):  
Dewa Putu Gede Widyana ◽  
I Nyoman Wijana Asmara Putra
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Positive Influence ◽  
Purposive Sampling ◽  
Study Population ◽  
Motorized Vehicles

Taxpayer’s compliance is a form of compliance and responsibility of taxpayers to their obligations. This study aims to obtain evidence regarding the factors that influence the taxpayer compliance, especially motor vehicle taxpayers registered in the Kantor Bersama Samsat Kota Denpasar. The study population was 393,598. The sample is determined by purposive sampling method, the amount of which is obtained by the Slovin formula so as to obtain as many as 100 respondents. Data were analyzed using multiple linear regression. The research obtained results that awareness of taxpayers, tax services, and tax sanctions had a positive influence on the level of taxpayer compliance in motorized vehicles in the Kantor Bersama Samsat Kota Denpasar. Keywords: Compliance, Awareness, Fiskus, Tax Sanctions.

scholarly journals ANALISIS PENGARUH PROFITABILITAS, STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Alfiana Suri ◽  
Retno Wulandari ◽  
Supami Wahyu Setiyowati
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Firm Value ◽  
Sampling Method ◽  
Managerial Ownership ◽  
Purposive Sampling ◽  
Company Value

The effect of profitability, capital structure, managerial ownership and independent board of commissioners on the company's value both simultaneously and partially. The technique used in sampling uses a purposive sampling method because in sampling it uses certain criteria. The research was conducted in the period 2016-2018. The analytical method used is multiple linear regression with the SPSS 22 program. The results of the study show that there is simultaneously an influence between profitability, capital structure, managerial ownership and independent board of commissioners on company value and partial profitability which has no influence on firm value, while capital structure, managerial ownership and independent board of commissioner have a significant effect on the value of the company.

scholarly journals Willingness to Pay Analysis of First Fuel in Yogyakarta

2020 ◽  
Vol 4 (2) ◽  
pp. 140-148
Author(s):  
Masniya Khairunnisa ◽  
Lilies Setiartiti
Keyword(s):  
Linear Regression ◽  
Willingness To Pay ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Variable Number ◽  
Least Square ◽  
Purposive Sampling ◽  
Ordinary Least Square

This study aims to measure the value of willingness to pay and analyze the factors that affect consumer willingness to pay toward Pertamax fuel. This study's dependent variable is income, number of owned vehicles, the frequency of vehicle use, and product literacy. In this study sample of 100 Pertamax fuel users in Yogyakarta were selected using the Purposive Sampling method. This study using multiple linear regression or Ordinary Least Square (OLS). The results show that the value of consumer willingness to pay toward Pertamax fuel is Rp. 10,545. The factors that influence willingness to pay are income, frequency of vehicle use, and product literacy. These three variables are positive and have a significant influence on consumer willingness to pay toward Pertamaxfuel. While the variable number of the owned vehicle

scholarly journals Analisis Faktor Yang Mempengaruhi Perilaku Nasabah Perbankan Konvensional Beralih Ke Perbankan Syariah (Studi Empiris Pada Mahasiswa Perguruan Tinggi di D.I.Y)

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 133
Author(s):  
Ilham Maulana Saud ◽  
Iman Teguh ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Customer Behavior ◽  
Purposive Sampling ◽  
Study Programs ◽  
Special Region

<p class="Ventura-Abstract">This study aims to analyze and prove empirically the influence of knowledge, religiosity, accessibility, and extra curricular islamic program to conventional banking customer behavior that switch to sharia banking. The subjects of this study are students of accounting study programs that become conventional banking customers and switch to sharia banking, whether really switching or not really switching. The object of this study is the institutions of college in the Special Region of Yogyakarta. In this study the sample of 82 respondents selected using purposive sampling method. The analysis used in this research is multiple linear regression analysis using SPSS 24.0. Based on the analysis that has been done obtained the result that the knowledge and extra curricularislamic program does not affect the behavior of conventional banking customers to switch to sharia banking. While religiosity and accessibility proved to have a positive and significant effect.</p>

scholarly journals ANALISIS PENGARUH STORE ATMOSPHERE TERHADAP MINAT BELI KONSUMENDI INDOMARET KOTA MATARAM

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
SOPAN SOPIAN HADI
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Interior Point ◽  
Sampling Method ◽  
Marketing Management ◽  
Purposive Sampling ◽  
Point Of Interest

This study aims to investigate the influence of store atmosphere, which consists of anumber of variable such as exterior, interior store layouts and pointr of interest display, onthe consumers interest to purchase in the Indomaret store in Mataram City. This study usesthe theories of marketing management related to store atmosphere and consumers interest topurchase.This study employed an associative approach. A purposive sampling method wasused to collect data from 100 respopndents who had already visited Indomaret stores inMataram City. The instruments for data collection were a questionnaire and documentationstudy. The data collected were analyzed with a multiple linear regression method.Result of the study show that the variable of general interiot of MataramIndomaretstores influenced very significantly on the counsumers interest to buy. Meanwhile, othervariables, such as the shop exterior, store layout, and interior displays a point of interest, didnot affect the consumers interest tu buy.Key word : store atmosphere, eksterior toko, store layout, interior point of interest display

scholarly journals Analisis Perputaran Persediaan, DTAR Terhadap ROA Pada Perusahaan Makanan Dan Minuman

WAHANA ◽  
2020 ◽  
Vol 72 (2) ◽  
pp. 104-108
Author(s):  
Agriyani Wahyuningrum ◽  
Yuni Sukamdani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Total Asset ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Food And Beverage ◽  
Inventory Turnover

Abstrak Penelitian ini untuk menelaah Perputaran Persediaan dan Debt to Total Asset Ratio terhadap Return On Asset pada Perusahaan Makanan dan Minuman yang tercatat di BEI. Menggunakan sampel 7 perusahaan makanan dam minuman yang tercatat di BEI dengan metode purposive sampling. Pengambilan data menggunakan metode dokumentasi. Dengan analisis data regresi linier berganda, asumsi klasik, R2 dan uji hipotesis. Uji hipotesis didapatkan signifikansi Perputaran Persediaan 0,124 > 0,05 artinya, Perputaran Persediaan tidak berpengaruh terhadap Return On Asset. Dan signifikansi Debt To Total Asset Ratio 0,000 < 0,05 artinya, Debt To Total Asset Ratio berpengaruh terhadap Return On Asset. Investor dapat memanfaatkan hasil ini untuk estimasi menggambil keputusan berinvestasi.                                                                                                  Kata Kunci : Perputaran Persediaan, Debt to Total Asset Ratio, Return On Asset.     Abstract This study is to inspect the Inventory Turnover and Debt to Total Asset Ratio of Return On Assets in Food and Beverage Companies listed on the IDX. Using a sample of 7 food and beverage companies that are listed in the IDX with a purposive sampling method. Retrieval of data using the documentation method. With the data analysis of multiple linear regression, classical assumptions, R2 and hypothesis testing. Hypothesis testing found the significance of Inventory Turnover 0.124 > 0.05 means, Inventory Turnover has no impact on Return On Assets. And the significance of Debt To Total Asset Ratio 0,000 < 0.05 means, Debt To Total Asset Ratio impact the Return On Asset. Investors can use these results to outcome investment judgment.   Keywords : Inventory Turnover, Debt to Total Asset Ratio, Return On Assets.

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