scholarly journals Pengaruh Pengetahuan, Pengalaman, Dan Profesionalisme Terhadap Kualitas Audit Pada Kanwil DJP Sulawesi Selatan, Barat, Tenggara Dan KPP Madya Makassar

2020 ◽  
Vol 1 (2) ◽  
pp. 155-167
Author(s):  
Iga Kumalasari ◽  
Mursalim Mursalim ◽  
Muh. Su'un

Auditor berwenang melakukan pemeriksaan untuk menguji kepatuhan pemenuhan kewajiban perpajakan Wajib Pajak dan untuk tujuan lain dalam rangka melaksanakan ketentuan peraturan perundang-undangan perpajakan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif analisis. Populasi dalam penelitian ini adalah Kantor Pajak yang ada di kota Makassar yaitu Kantor Wilayah DJP Sulawesi Selatan, Barat, Tenggara dan Kantor Pelayanan Pajak Madya Makassar. Penentuan sampel penelitian berdasarkan metode teknik sensus dengan jumlah sampel sebanyak 60. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan dengan metode kuesioner. Analisis data menggunakan analisis regresi linier berganda untuk hipotesis Pengetahuan, Pengalaman, dan Profesionalisme. Hasil penelitian dengan analisis regresi linier bergandamenunjukkan bahwa Pengetahuan dan Profesionalisme berpengaruh positif terhadap kualitas audit dan Pengalaman tidak berpengaruh terhadap kualitas audit. The auditor has the authority to conduct audits to test compliance and tax obligations of tax payers and for other purposes in implementing the provisions of tax laws and regulations. This research is a quantitative research with a descriptive analytic approach. The population in this research is a Tax Office located in Makassar City which is South, West, Southeast Sulawesi Regional Tax Office of Directorate General of Taxesand Makassar Medium Tax Office. The determination of the research sample was based on the census technique method with a total sample size of 60. Data analysis is using that used in this study is primary data which gathered with questionnaire method. The data analysis used multiple linear regression analysis for the Knowledge, Experience, and Profesionalism hypothesis. The results of the study with multiple linear regression analysis shows that Knowledge and Profesionalism have a positive effect on Audit Quality and Experience have no effect on Audit Quality.

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.


2020 ◽  
pp. 202-208
Author(s):  
Vania Grace Sianturi

This study aims to provide empirical evidence of the influence of unemployment and inflation for poverty. The type of data used in this study is primary data with quantitative research method using multiple linear regression analysis technique and test hypotheses processed with Eviews 10. The result of data analysis showed that unemployment and inflation has a significant impact on the poverty. Seen from coefficient of determination that unemployment and inflation for poverty affect 63.95%, while the remaining 36.05% influenced by the others thay not included in this research.


2019 ◽  
Author(s):  
Serly Kurnia Illahi ◽  
Marlina

ABSTRAKThis study aims to determine the understanding of tax regulations and motivation of taxpayers with tax compliance. The object of this research is the Padang Satu Primary Tax Office. The number of questionnaires in this study amounted to 92 questionnaires. The data from this study come from primary data obtained from the Padang Satu Primary Tax Office. Data analysis using multiple linear regression analysis. Based on the results of the study, not all positive variables are seen from the results of the t-test and the significance level is smaller than 0.05. for further research, it is expected to add research variables and the amount of data so that research is more accurate.Keyword:Understanding of Tax Regulations, Motivation of Taxpayers, Compliance of Taxpayers


GANEC SWARA ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 1018
Author(s):  
I GUSTI AYU LIA YASMITA

      The purpose of this study was to determine the effect of capital and working hours either partially or simultaneously on the income of traders in Gulingan Market, Mengwi District, Badung Regency. This research was conducted in Gulingan Market with a total sample of 80 respondents. The method used in this research is census technique. Data collection was carried out by interview, observation and documentation methods. The data analysis techniques used to solve the problems in this study were: 1) Classical Assumption Test which includes: Multicollinearity Test, Heteroscedasticity Test and Autocorrelation Test. 2) Hypothesis Testing using Multiple Linear Regression Analysis Techniques.      The results showed that capital and working hours simultaneously had a significant effect on the income of traders in Gulingan Market, Mengwi District, Badung Regency. Capital and working hours partially have a positive and significant effect on the income of traders in Gulingan Market, Mengwi District, Badung Regency.


Jurnal Varian ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 39-46
Author(s):  
Isma Muthahharah ◽  
Inayanti Fatwa

The research objective is to model the types of learning media Whats App Group, Google Classroom, Zoom and YouTube with multiple linear regression analysis. Multiple linear regression analysis is a linear regression model with one continuous variable and k (two or more) independent variables. This type of research is quantitative research that can model several types of online learning. The object of study in this research is STKIP Pembangunan Indonesia students with a sample of 25 people. The source of data comes from primary data by giving questionnaires to students. Based on the results of the analysis, the type of online learning model obtained is = 70, 376 + 0, 357x1 + 0, 322x2 − 0, 279x1 − 0, 321x2 + ε with a contribution of 21.2%. From the resulting regression model, the best learning models or those often used by Lecturers at STKIP development are WhatsApp Group and Google Classroom. In addition to multiple linear regression analysis, other methods can also be used to model types of online learning media with the addition of media such as LMS Moodle, Edmodo and others.


2019 ◽  
Vol 19 (1) ◽  
pp. 110
Author(s):  
Yetty Oktarina

This study aims to analyze the Determinant Consumption of Curly Red Chili in Households in Baturaja, Ogan Komering Ulu Regency. This research is a quantitative research, using primary data obtained from April to August 2018. The analysis technique uses multiple linear regression analysis, Research Results Shows when demand increases then prices also increase and vice versa. The price of substitution also affects when there is a decrease or increase in the substitution, the price of chili also experiences the same thing, while the number of families does not significantly affect the number of requests for dried chili.


2019 ◽  
Vol 7 (1) ◽  
Author(s):  
Dr. Hotma Napitupulu

<p><em>This research is intended to examine the effect of price and product quality on customer satisfaction both partially and simultaneously at PT Sophie Paris Indonesia, Pondok Gede branch. The research method used is descriptive and verification research methods. Data was collected using the questionnaire method, and data analysis used was multiple linear regression analysis. The results showed that price, product quality and customer satisfaction.<br /><br /></em></p>


2020 ◽  
Vol 6 (1) ◽  
pp. 88-96
Author(s):  
Jefri Wandi ◽  
Syamsul Bachri ◽  
Benyamin Parubak

The objective of this research is to analyze the effect of usability, profit, security simultaneously and partially on customer interest of BNI in using mobile banking at BNI Palu branch. It was a quantitative research used multiple linear regression analysis method with a total of 100 respondents. The results of this researchshow thatusability, profit and security perceptions simultaneously have a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Usability perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch.Profit perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Security perception has a significant effect on customer interest of BNI in using mobile banking at BNI Palu branch. Penelitian ini bertujuan untuk menganalisis pengaruh kegunaan, keuntungan, keamanan secara serempak dan parsial terhadap minat nasabah Bank BNI dalam penggunaan mobile banking pada BNI cabang Palu. Penelitian ini adalah penelitian kuantitatif dengan metode analisis regresi linier berganda dengan total responden sebanyak 100 orang. Hasil penelitian ini menunjukkan bahwapersepsi kegunaan, persepsi keuntungan dan persepsi keamanan secara serempak berpengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu. Persepsi kegunaan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunaan mobile bankingpada BNI cabang Palu.Persepsi keuntungan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu. Persepsi keamanan mempunyai pengaruh signifikan terhadap minat nasabah Bank BNI dalam menggunakan mobile banking pada BNI cabang Palu.


2021 ◽  
Author(s):  
Eva Trisnawati Chumairoh ◽  
Trianggoro Wiradinata

This purpose of this study was to determine the effect of leadership, motivation and discipline on employee performance. The independent variables were leadership (X1), motivation (X1) and discipline (X3). The dependent variable was employee performance (Y). This was explanatory research with a quantitative approach. The study was conducted at PT Surabaya Marine with employees. Data analysis was carried out through multiple linear regression analysis with the F test and t test. Employee performance was strongly influenced by leadership, motivation and discipline. Keywords: leadership, motivation, discipline, employee performance


2017 ◽  
Vol 3 (2) ◽  
pp. 139
Author(s):  
Abdul Haris Romdhoni

This study aims to determine the effect of investment on employment in Central Java in 2009-2013. As it is known that investment plays an important role in the absorption of labor or can reduce unemployment. Thus with the increased investment hence the absorption of labor will also increase. The research method used in this research is quantitative research method. This research was conducted in Central Java. The test used is the instrument using the validity test. Methods of data analysis using multiple linear regression analysis, classical assumption test. The results of this study indicate that the increase can be explained by the regression equation is Y = 16595732.325 + 0.32 X. Where the constant is positive value of 16595732.325 indicates that if the investment variable is considered constant (0), then the value of labor absorption of 16595732,325 . Then the regression coefficient of the investment variable is 0.32, this means that if the investment is increased one unit, it will increase the labor absorption of 0.32.


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