scholarly journals PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

2019 ◽  
Vol 1 (2) ◽  
pp. 51-64
Author(s):  
Isra Maulina ◽  
Linda Yati ◽  
Nurul A'la
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Sampling Technique ◽  
Civil Servants ◽  
Primary Data ◽  
Accounting Fraud

This study aims to determine how much the effect of individuals morality and internal control tendency of accounting fraudat DPKAD Lhokseumawe. Sampling technique using saturated sampling. The study sample was obtained of all civil servants with a sample of 90 respondents. The type of data used is primary data. Data were analyzed using multiple linear regression. The results showed that individuals morality and internal control have a significant effect on the usefulness of tendency of accounting fraud. Keywords: Individuals Morality, Internal Control, Tendency of Accounting Fraud   Abstrak Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi di DPKAD Lhokseumawe. Teknik pengambilan sampel menggunakan sampling jenuh. Sampel penelitian diperoleh dari semua pegawai negeri sipil dengan sampel 90 responden. Jenis data yang digunakan adalah data primer. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa moralitas individu dan pengendalian internal memiliki pengaruh yang signifikan terhadap kegunaan kecenderungan kecurangan akuntansi. Kata kunci: Moralitas Individu, Pengendalian Internal, Kecenderungan Kecurangan Akuntansi.

scholarly journals Pengaruh Financial Literacy dan Financial Behavior terhadap Keputusan Investasi pada Ibu-Ibu PKK Kota Jambi

2020 ◽  
Vol 5 (2) ◽  
pp. 263
Author(s):  
Indah Mutiara ◽  
Efandri Agustian
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Literacy ◽  
Sampling Method ◽  
Investment Decisions ◽  
Sampling Technique ◽  
T Test ◽  
Financial Behavior ◽  
Primary Data ◽  
Regression Test

This study aims to determine the level of influence of Financial Literacy and Financial Behavior toward investment decisions. The data used in this study are primary data, the sample used in this study were PKK members in Jambi City. The sampling technique was carried out by using purposive sampling method. The results obtained by using multiple linear regression test Y = 2,337 + 0.159 X1 + 0.518 X2, and the test of this study using the f-test, R2-test and t-test. The results of this study indicate that partially the Financial Literacy and Financial Behavior affect investment decisions. 

scholarly journals Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi

2019 ◽  
pp. 1063
Author(s):  
I Dewa Gede Praditya Chandrayatna ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Control Individual ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Organizational Ethical Culture

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development. Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency  

scholarly journals Faktor – Faktor yang Berpengaruh Terhadap Keputusan Pemilihan Daging Ayam Broiler Sebagai Konsumsi Rumah Tangga di Surakarta (Studi Kasus di Kelurahan Tegalharjo Kecamatan Jebres)

2018 ◽  
Vol 16 (1) ◽  
pp. 12
Author(s):  
Endang Tri Rahayu ◽  
Ratih Dewanti ◽  
Mos Aldin Long
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Test Reliability ◽  
Primary Data ◽  
Regression Test ◽  
Quantitative Descriptive ◽  
Linearity Test

<em>This study aims to determine the factors that influence the decision on the selection of broiler for household consumption in Surakarta. This study is a case study conducted in one of the densest urban village of Tegalharjo, Jebres, Surakarta. This research was conducted in November - December 2015. The basic method used in this research is quantitative descriptive method with survey technique to household / household in Tegalharjo Village, Jebres, Surakarta. Sampling technique is done by Purposive Sampling method with 86 respondents. Primary data was obtained from interview with questionnaire tool. Secondary data obtained from the Central Bureau of Statistics (BPS) Surakarta, Jebres and Tegalharjo. Data analysis used was descriptive analysis, validity test, reliability test, normality test, linearity test, multicollinearity test, heteroscedasticity test and multiple linear regression test. The result of research shows that the instrument is valid because r count&gt; r table and reliable because of Alpha Cronbach result for each sub variable in the range 0,761 - 0,873, research data is normal distribution with significance value of each variable&gt; 0,05, result of multiple linear regression test show each variable has significant effect on broiler consumption except family wealth factor variable (X2), with value of Adjusted R2 equal to 0,731. Conclusion from this research was that the economic and social factors as a whole affect the level of consumption of broiler in the household in Surakarta.</em>

scholarly journals Pengaruh Pengendalian Internal Dan Moralitas Individu Terhadap Fraud Orderan Pada Jasa Transportasi Berbasis Online Go-Jek Di Kota Padang

2019 ◽  
Vol 1 (3) ◽  
pp. 1354-1362
Author(s):  
Jana Haniful Khair ◽  
Halmawati Halmawati
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Significant Influence ◽  
Internal Control ◽  
Quantitative Research ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Technique ◽  
Regression Tests

This study is to study the effect of internal control and individual morality on fraudulent transportation orders based online at PT. Go-Jek, City of Padang. This research is quantitative research with primary data from questionnaires and using a Likert scale. The population of this research is a car and motorcycle driver, PT. Go-Jek in Padang City. The purposive sampling technique of sampling and a sample of 150 respondents. Data analysis technique is data quality test, classic assumption test and hypothesis test consisting of multiple linear regression tests using SPSS 23.0 for Windows. The results of this study indicate that internal control and individual morality have a negative and significant influence on order fraud

scholarly journals PENGARUH KEMUDAHAN DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK PENGHASILAN ORANG PRIBADI ( Studi di Kantor Pelayanan Pajak Pratama Bantul )

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Dwi Woro Setiyoningrum
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Income Tax ◽  
Statistical Tests ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Independent Variables ◽  
Positive Effect

This study discusses the influence of convenience and service to the taxpayer compliance in paying income tax. This study was performed at the Tax Office Primary Bantul. The purpose of this research is to determine whether the facilities and services affect taxpayer compliance and what efforts Bantul Pratama Tax Office in improving tax compliance. This study is built with two hypotheses, namely: (1) ease in the rocessoftaxation, (2) positive effect Compliance Services The type of data in this study is primary data, with sampling at Bantul Pratama Tax Office using incidental sampling technique. Questionnaires were used as a sample of 100 and only return 90. This research is kualtitatif, and testing using multiple linear regression statistical tests. The results of this study indicate that two simultaneous independent variables significantly influence adherence. Partially shown that convenience has a positive and significant effect on adherence. While the service has a positive effect but not significant effect on compliance. Keywords : Taxpayer Compliance, Convenience in Paying tax, Service tax

scholarly journals Pengaruh Promosi Online Dan Word Of Mouth Terhadap Keputusan Pembelian Konsumen (Studi Pada Ud. Bintang Sembilan)

2021 ◽  
Vol 15 (2) ◽  
pp. 204-214
Author(s):  
Lukmanul Hakim ◽  
Bambang Setiyo Pambudi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Word Of Mouth ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Purchasing Decisions ◽  
Probability Sampling

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh promosi online dan word of mouth terhadap keputusan pembelian pada UD Bintang Sembilan. Bintang Sembilan sebagian atau bersamaan. Penelitian ini menggunakan data primer yaitu data yang diperoleh langsung dari konsumen UD. Bintang Sembilan Bintang Sembilan. Sampel menggunakan teknik non-probability sampling yaitu incidental sampling, dengan jumlah sampel 100 responden. Instrumen penelitian menggunakan angket dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan secara parsial promosi online berpengaruh signifikan terhadap keputusan pembelian dan word of mouth secara parsial berpengaruh signifikan terhadap keputusan pembelian. Secara simultan kedua variabel yaitu promosi online dan word of mouth berpengaruh signifikan terhadap keputusan pembelian Purpose of this study was to determine the effect of online promotion and word of mouth on purchasing decisions at UD Bintang Sembilan. The Nine Star partially or simultaneously. This study uses primary data, namely data obtained directly from consumers of UD. Bintang Sembilan Nine Star. The population of this research is consumers of UD. Bintang Sembilan using a non-probability sampling technique, namely incidental sampling, with a sample size of 100 respondents. The research instrument used a questionnaire and analyzed using multiple linear regression analysis with t test (partial) and f test (simultaneous).The results of this study indicate partially online promotion has a significant effect on purchasing decisions and for word of mouth partially has a significant effect on purchasing decisions. Simultaneously, the two variables, namely online promotion and word of mouth, have a significant effect on purchasing decisions.

scholarly journals The Effect of Price, Ease of Transaction, Information Quality, Safety, and Trust on Online Purchase Decision

2020 ◽  
Vol 7 (1) ◽  
pp. 77 ◽  
Author(s):  
Rizqi Maulana Ilham Akbar ◽  
Raden Andi Sularso ◽  
Ketut Indraningrat
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Data ◽  
Information Quality ◽  
Sampling Technique ◽  
Primary Data ◽  
Purchase Decision ◽  
Significant Positive Effect ◽  
Online Purchase ◽  
Positive Effect

This research aims to analyze the effect of price, ease of transaction, information quality, safety, and trust on online purchase decision. Applying purposive sampling technique, the sample was students of the Department of Management, Faculty of Economics and Business, University of Jember that consisted of 100 respondents. This study used quantitative data sourced from primary data. Data were analyzed using multiple linear regression. Results showed that, both partially and simultaneously, the variables of price, ease, information quality, safety, and trust had a significant positive effect on online purchase decision.

scholarly journals Pengaruh Kualitas Pelayanan terhadap Kepuasan Pelanggan Grab di Kota Palembang

2020 ◽  
Vol 1 (2) ◽  
pp. 46-55
Author(s):  
Nadia Afrilliana
Keyword(s):  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Problem Formulation ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Analysis Technique ◽  
Questionnaire Method

Tujuan dari penelitian ini untuk mengetahui rumusan masalah adakah pengaruh kualitas pelayanan terhadap kepuasan pelanggan Grab di Kota Palembang. Jenis penelitian yang digunakan adalah penelitian Asosiatif yaitu untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan pelanggan Grab di Kota Palembang. Variabel yang digunakan adalah Tangible, Reliability, Responsiveness, Assurance dan Empathy. Sampel dalam penelitian ini adalah sebanyak 68 responden, dengan teknik pengambilan sampel Purvosive Sampling. Data yang digunakan dalam penelitian ini adalah data primer, dengan menggunakan metode kuesioner. Teknik analisis yang digunakan adalah regresi linier berganda yang didapat Y =. 3,725+ 0,130 X1 + 0,255 X2 + 0,082 X3 + 0,273 X4 - 0,088 X5+e Secara simultan (Uji F) ada pengaruh yang signifikan tangible, reliability, responsiveness, assurance dan empathy terhadap kepuasan pelanggan Grab di Kota Palembang. Secara parsial (Uji t) variabel tangible thitung (2,609) ≥ ttabel (1,666), variabel reliability thitung (3,454) ≥ ttabel (1,666), variabel responsiveness thitung (1,176) ≤ ttabel (1,666), variabel assurance nilai thitung (3,235) ≥ ttabel (1,666), dan variabel empathy thitung (-0.985) ≤ ttabel (1,666), Koefisien Determinasi R2 sebesar 0,663 angka tersebut menggambarkan bahwa kepuasan pelanggan dapat dipengaruhi oleh kualitas pelayanan sebesar 66,3% sedangkan sisanya 0,337 atau 33,7% dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini. The purpose of this study was to determine the problem formulation whether the effect of service quality on Grab customer satisfaction in Palembang City. This type of research is associative research, which is to determine the effect of service quality on Grab customer satisfaction in Palembang City. The variables used are Tangible, Reliability, Responsiveness, Assurance and Empathy. The sample in this study were 68 respondents, with purposive sampling technique as a sample. The data used in this study are primary data, using a questionnaire method. The analysis technique used is multiple linear regression obtained Y =. 3,725+ 0.130 X1 + 0.255 X2 + 0.082 X3 + 0.273 X4 - 0.088 X5 + e Simultaneously (F test) there is a significant effect of tangible, reliability, responsiveness, assurance and empathy on Grab customer satisfaction in Palembang City. Partially (t test) tangible variable t count (2.609) ≥ttable (1.666), variable reliability tcount (3.454) ≥ttable (1.666), variable responsiveness tcount (1.176) ≤ttable (1.666), assurance variable tcount (3,235) ≥ t table (1.666), and the empathy variable tcount (-0.985) ≤ttable (1.666), the coefficient of determination R2 of 0.663 this figure illustrates that customer satisfaction can be influenced by service quality by 66.3% while the remaining 0.337 or 33.7% is explained by other variables not included in this study.

scholarly journals PENGARUH TINGKAT PENDAPATAN DAN PENGELOLAAN DANA ZAKAT TERHADAP KEPATUHAN MASYARAKAT MEMBAYAR ZAKAT DI KABUPATEN BIREUEN

2018 ◽  
Vol 5 (1) ◽  
pp. 25
Author(s):  
Murhaban Murhaban ◽  
Merawati Merawati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Analytical Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Income Level ◽  
Primary Data ◽  
Probability Sampling

This study aims to determine the effect of the income level and management of zakat funds on the community compliance to pay zakat in Bireuen Regency. The sampling technique used is probability sampling technique with the number of respondents as many as 62 people. The data used in this study is in the form of primary data in the form of questionnaires. The analytical method used is multiple linear regression analysis with the help of SPSS program. The results of this study indicate that the level of income has a significant effect on the community compliance to pay zakat in Bireuen Regencyt and the management of zakat funds has no significant effect on the community compliance to pay zakat in Bireuen Regency.

scholarly journals Pengaruh Motivasi Kerja, Lingkungan Kerja dan Disiplin Kerja Terhadap Kinerja Pegawai Dinas Koperasi Perindustrian dan Perdagangan Kabupaten Kerinci

2020 ◽  
Vol 10 (2) ◽  
pp. 221-230
Author(s):  
Dona Elvia Desi
Keyword(s):  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Significant Influence ◽  
Work Motivation ◽  
T Test ◽  
Civil Servants ◽  
Primary Data ◽  
F Test

This study aims to determine the effect of work motivation, work environment and work discipline on the performance of employees of the Office of Cooperative Industry and Trade (Diskoperindag) Kerinci Regency in 2019. The method used is descriptive quantitative and primary data obtained from a sample of 49 civil servants, analysis tools in the form of multiple linear regression and determinant coefficient, as well as hypothesis testing using the t-test and F test. The results show that part there is a positive and significant influence between work motivation, work environment and work discipline on the performance of the Diskoperindag staff in Kerinci Regency with the magnitude of the influence of each of which is 27.87%, 3.86% and 24.76%. It is recommended to pay attention to other factors to maintain and improve the performance of the employees of Diskoperindag Kerinci Regency.

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