scholarly journals Pengaruh Ambiguitas Peran, Konflik Peran dan Moral Reasonig Terhadap Kualitas Pemeriksaan Pajak

2020 ◽  
Vol 1 (1) ◽  
pp. 70-85
Author(s):  
Amrullah Amrullah ◽  
Mursalim Mursalim ◽  
Asriani Junaid
Keyword(s):  
Linear Regression ◽  
Moral Reasoning ◽  
Multiple Linear Regression ◽  
Role Conflict ◽  
Research Method ◽  
Role Ambiguity ◽  
Analytical Tool ◽  
Survey Method ◽  
The West

Penelitian bertujuan untuk menganalisis dan mengkaji Ambiguitas Peran, Konflik Peran Dan Moral Reasoning terhadap kualitas pemeriksaan pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian menggunakan metode Survey dengan jumlah sampel sebanyak 30 responden (Pemeriksa Pajak) dan alat analisis yang digunakan adalah Regresi Linier Berganda. hasil penelitian menunjukkan bahwa Ambiguitas Peran dan Konflik Peran tidak berpengaruh terhadap kualitas pemeriksaan pajak, sedangkan Moral reasoning berpengaruh positif dan signifikan terhadap kualitas pemeriksaan pajak pada Kantor Pelayanan Pajak Pratama Makassar Barat. The study aims to analyze and examine the Role Ambiguity, Role Conflict and Moral Reasoning of the quality of tax audits at the West Makassar Pratama Tax Office. The research method uses the Survey method with a sample size of 30 respondents (Tax Auditor) and the analytical tool used is Multiple Linear Regression. The results showed that role ambiguity and role conflict had no effect on the quality of tax audits, while moral reasoning had a positive and significant effect on the quality of tax audits at the West Makassar Pratama Tax Office.

scholarly journals PENGARUH KEPEMIMPINAN TRANSFORMASIONAL DAN MOTIVASI BERPRESTASI TERHADAP KOMITMEN ORGANISASIONAL GURU DI SMP NEGERI 1 SELOPURO KABUPATEN BLITAR

2018 ◽  
Vol 10 (2) ◽  
pp. 1-11
Author(s):  
Cicik Susana
Keyword(s):  
Transformational Leadership ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Achievement Motivation ◽  
Significant Influence ◽  
Questionnaire Survey ◽  
Analytical Tool ◽  
Survey Method

This research is to know the influence of transformational leadership and achievement motivation toward organizational commitment of teacher in SMPN 1 Selopuro Blitar Regency. The research was conducted by questionnaire survey method at the teacher at SMPN 1 Selopuro Blitar Regency. Data collection was done by distributing questionnaires to respondents. Questionnaires were distributed to 43 teachers at SMPN 1 Selopuro Blitar. The analytical tool used is Multiple Linear Regression using 16.00 for windows application. The results showed that: 1) There was no positive and significant influence of transformational leadership on organizational commitment of teachers in SMPN 1 Selopuro Blitar Regency; 2) There is a positive and significant influence of achievement motivation on organizational commitment of teachers in SMPN1 Selopuro Blitar Regency; and 3) There is a positive and significant influence of transformational leadership and achievement motivation simultaneously to the organizational commitment of teachers in SMPN1 Selopuro Blitar Regency.

scholarly journals EFFECT OF ACCOUNTABILITY, SERVICE QUALITY, TRUST MUZZAKKI TOWARDS MUZZAKI LOYALTY

2020 ◽  
Vol 7 (2) ◽  
pp. 6-12
Author(s):  
Jumriani Jumriani
Keyword(s):  
Quality Of Service ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Quantitative Approach ◽  
Unit Of Analysis ◽  
Simultaneous Influence

Influence of accountability, quality of service, belief Muzakki on loyalty Muzzak. This research aims to discuss the influence of accountability, quality of service, trust Muzakki against Muzzaki loyalty to the institution Muzakki Management Institute Infaq (LMI) Surabaya. The research method is using a quantitative approach. The Unit of analysis in research is to use respondents Muzzaki for 100 Muzzaki in the area of Surabaya, with the research instrument using the questionnaire in the area of Surabaya, and the method of data analysis using multiple linear regression. The results showed that the simultaneous influence was positive and significant and partiality that accounting was influential towards Muzzaki loyalty, the quality of service was influential on Muzzaki loyalty, and Muzzaki's belief had an effect on Muzzaki loyalty.

scholarly journals Pengaruh Akuntabilitas, Kualitas Pelayanan, Kepercayaan Muzakki terhadap Loyalitas Muzakki

2021 ◽  
Vol 1 (1) ◽  
pp. 19-29
Author(s):  
Jumriani Jumriani
Keyword(s):  
Quality Of Service ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Quantitative Approach ◽  
Unit Of Analysis ◽  
Research Instrument ◽  
Simultaneous Influence

Effect of accountability, quality of service, trust Muzakki on loyalty to Muzakki. This research aims to discuss the influence of accountability, quality of service, trust Muzakki on Muzakki loyalty to the institution Muzakki Management Institute Infaq (LMI) Surabaya. The research method is using a quantitative approach. The Unit of analysis in research is to use respondents Muzakki for 100 Muzakki in the area of Surabaya, with the research instrument using the questionnaire in the area of Surabaya, and the method of data analysis using multiple linear regression. The results showed that the simultaneous influence was positive and significant and partiality that accounting was influential towards Muzakki loyalty, the quality of service was influential on Muzakki loyalty, and Muzakki's belief had an effect on Muzakki loyalty

scholarly journals POLA KONSUMSI DAN PERMINTAAN BERAS TINGKAT RUMAH TANGGA DI KOTA BANDAR LAMPUNG

2021 ◽  
Vol 9 (3) ◽  
pp. 470
Author(s):  
Ican Aido ◽  
Fembriarti Erry Prasmatiwi ◽  
Rabiatul Adawiyah
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Survey Method ◽  
Consumption Pattern ◽  
Factors Affecting ◽  
Rice Consumption ◽  
Per Capita

This research aims to examine the pattern of rice consumption, rice demand and the factors that influence household rice demand in Bandar Lampung City.  This study used a survey method involving 64 respondents chosen randomly and consisted of 32 respondents from Panjang District and 32 respondents from by Sukarame District.  Data collection was carried out in November to December 2018 and analyzed qualitatively, statistically descriptive and verification using multiple linear regression. The results showed that the pattern of household rice consumption in Bandar Lampung City consisted of the types of rice consumed by households was random rice, IR 64, Pandan Wangi, and Rojolele with the type of rice most consumed by households was IR 64. The quality of rice consumed by households was super rice.  Most of the households consume rice because of habits.  Total household rice consumption was 15-25 kg per month.  The majority of households consume 3 times per day. The total household rice demand in Bandar Lampung City was 25.31 kg per month and the average demand per capita was 6.33 kg per month.  Factors affecting household rice demand in Bandar Lampung City were the price of bread, the price of chicken, and the number of household members.Key words: consumption pattern, demand, rice

scholarly journals Determinan Keputusan Rasional Menjadi Wajib Pajak Prioritas

2020 ◽  
Vol 1 (1) ◽  
pp. 17-40
Author(s):  
Muhammad Nur ◽  
Masdar Masud ◽  
Mursalim Mursalim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The West ◽  
Rational Decisions

Penelitian ini bertujuan untuk menganalisis dan mengkaji pengaruh kualitas pelayanan, sanksi perpajakan, kecerdasan interpersonal dan reward terhadap keputusan rasional wajib pajak dengan status prioritas pada Kantor Pelayanan Pajak Pratama Makassar Barat. Metode penelitian yang digunakan dalam penelitian ini adalah Analisis deskriptif. jumlah sampel sebanyak 67 responden. Berdasarkan hasil analisis regresi linier berganda. Hasil penelitian ini menemukan bahwa kualitas pelayanan, kecerdasan interpersonal dan reward berpengaruh positif dan signifikan terhadap keputusan rasional wajib dengan dengan status prioritas sedangkan Sanksi perpajakan berpengaruh positif namun tidak signifikan terhadap keputusan wajib pajak dengan status prioritas. This study aims to analyze and examine the effect of service quality, tax sanctions, interpersonal intelligence and reward on rational decisions of taxpayers with priority status at the West Makassar Pratama Tax Office. The research method used in this research is descriptive analysis. the number of samples was 67 respondents. Based on the results of multiple linear regression analysis. The results of this study found that service quality, interpersonal intelligence and reward had a positive and significant effect on mandatory rational decisions with priority status while tax sanctions had a positive but not significant effect on taxpayer decisions with priority status.

Pengaruh Karakteristik Auditor terhadap Kualitas Audit

2019 ◽  
Vol 4 (1) ◽  
pp. 58-68
Author(s):  
Lintang Kurniawati ◽  
Nur Kholis ◽  
Hestin Mutmainah
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Research Method ◽  
Audit Quality ◽  
Purposive Sampling ◽  
The Public ◽  
Auditor Characteristics ◽  
Public Accountant

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.

scholarly journals PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFATAAN ASET TETAP BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN TANAH BUMBU

KINDAI ◽  
2021 ◽  
Vol 16 (3) ◽  
pp. 523-541
Author(s):  
Muhammad Ridwan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Asset Management ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Management Agency ◽  
Fixed Assets

Abstract. This study aims to determine and analyze the Influence of inventory, legal audit and asset assessment in partially and simultaneously to the optimization of fixed assets in the Regional Financial and Asset Management Agency of Tanah Bumbu Regency. This research method uses a survey method with 63 respondents and then analyzes the data using the instrument test and multiple linear regression analysis. The results showed that the Inventory has a partial influence to the optimization of fixed assets, which is indicated by t count as 9,122. Legal audit partially influences to the optimization of fixed assets, which is indicated by t count as 8.452. The asset assessment has a partial Influence to the optimization of fixed assets, which is indicated by t count as 2.513. Inventory, Legal audit and Asset Assessments are simultaneously influence to the optimization of fixed assets in the Regional Financial and Asset Management Agency of Tanah Bumbu Regency, which is indicated by F count as 81.750.   Keywords: Inventory, Legal audit, Asset Assessment and Optimization of fixed assets.   Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh inventarisasi, legal audit dan penilaian secara parsial dan secara simultan terhadap optimalisasi aset tetap di Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tanah Bumbu. Metode penelitian ini menggunakan metode survey dengan jumlah responden sebanyak 63 orang kemudian dilakukan analisis data dengan menggunakan uji instrument dan analisis regresi liniear berganda. Hasil penelitian menunjukkan bahwa Inventarisasi berpengaruh secara parsial terhadap optimalisasi aset tetap yang ditunjukkan dengan nilai t hitung sebesar 9,122. Legal audit berpengaruh secara parsial terhadap optimalisasi aset tetap yang ditunjukkan dengan nilai t hitung sebesar 8,452. Penilaian berpengaruh secara parsial terhadap optimalisasi aset tetap yang ditunjukkan dengan nilai t hitung sebesar 2,513. Inventarisasi, Legal audit dan Penilaian berpengaruh secara simultan terhadap optimalisasi aset tetap Badan pengelolaan keuangan dan aset daerah yang ditunjukkan dengan nilai F hitung sebesar 81,750.   Kata kunci: Inventarisasi, Legal audit, Penilaian dan Optimalisasi Aset

scholarly journals Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran Dan Struktur Desentraliasasi Kinerja Manajerial SKPD Lombok Barat

2019 ◽  
Vol 29 (2) ◽  
pp. 658
Author(s):  
Ahmad Juaini ◽  
Titiek Herwanti ◽  
Lalu M. Furkan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Tool ◽  
Regional Level ◽  
Significant Positive Effect ◽  
The West ◽  
Managerial Performance ◽  
Unit Of Analysis ◽  
Budgetary Participation ◽  
Positive Effect

This study aims to examine and find empirical evidence regarding the effect of budgetary participation, clarity of budget targets and decentralized structures on the performance of SKPD Management. The number of samples was 126 respondents from 42 SKPD. The analytical tool used in this study is multiple linear regression, the unit of analysis in this study is the Regional Level Work Unit (SKPD) in the West Lombok Regency Government. Research results (1) Clarity of budgetary budget has a significant positive effect on SKPD managerial performance. (2) Budget participation does not affect the SKPD managerial performance. (3) The decentralization structure does not affect the SKPD managerial performance. Keywords :  Budget Participation; Clarity of Budget Goals; Decentralized Structure.

scholarly journals Kualitas Pelayanan Terhadap Kepuasan Muzakki Pada Inisiatif Zakat Indonesia (IZI) Kalimantan Timur

2019 ◽  
Vol 10 (2) ◽  
pp. 239-252
Author(s):  
Abdiannur Abdiannur ◽  
Nico Arifin
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Analytical Tool ◽  
Service Reliability ◽  
Dominant Effect ◽  
East Kalimantan ◽  
Variable Quality

This study aims to determine whether the variable quality of tangible service, reliability, responsiveness, assurance, empathy simultaneously or partially has an influence on Muzakki satisfaction on the Indonesian Zakat Initiative (IZI) of East Kalimantan. The sample in this study is muzakki who has made alms profession at the Indonesian Zakat Initiative (IZI) in East Kalimantan. The analytical tool used is multiple linear regression. The results showed that simultaneously service quality variables (tangible, reliability, responsiveness, assurance and empathy) had an significant effect on Muzakki's satisfaction on the Indonesian Zakat Initiative (IZI) of East Kalimantan. Partially, the guarantee variable has a significant and dominant effect on Muzakki's satisfaction on the Indonesian Zakat Initiative (IZI) of East Kalimantan.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

2020 ◽  
Vol 19 (1) ◽  
pp. 130-142
Author(s):  
Zakaria Anshori
Keyword(s):  
Information Technology ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Survey Method ◽  
Independent Variables ◽  
Special Services

This study aims to analyze the influence of tax service quality variables, special services, sanctions and the use of information technology on motor vehicle taxpayer compliance in the Joint Office of Lamongan Regency. The independent variables in this study are the quality of tax services, tax authorities, tax sanctions, and the use of information technology. The dependent variable is taxpayer compliance. The research uses survey method by giving questionnaires to taxpayer registered in the office along with Samsat District Lamongan sample determination was done by accidental sampling method and than collected data were analyzed by multiple linear regression. The number of samples in this study were 110 respondents. The results of this study indicate and simultaneously that the quality of tax service, tax service, tax sanctions, utilization of information technology significant effect on taxpayer compliance.

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