Leisure Constraints, Leisure Constraints Negotiation and Recreation Specialization for Water-Based Tourism Participants in Busan

The purpose of this study was to identify the relationships among leisure constraints, leisure constraints negotiation, and recreation specialization for water-based tourism participants in Busan. Through this study, coastal cities of Korea (e.g., Busan) may attempt to develop marine leisure infrastructure. To achieve the goal of this study, 339 surveys were collected from male and female adults who planned to participate in water-based tourism event in 2017 were delineated as the study population. A convenient, non-random sampling method was used to select participants. After examining the correlation among leisure constraints, leisure constraints negotiation and recreation specialization, the relationships among the three variables was assessed through multiple linear regression analysis. The results of this study were as follows. First, regarding sub-factors of leisure constraints for water-based tourism participants, intrapersonal constraints, interpersonal constraints, and structural constraints had negative effects on leisure constraints negotiation. Second, the sub-factors of intrapersonal constraints and structural constraints had negative effect on recreation specialization, and interpersonal constraints were not statistically significant. Third, leisure constraints negotiation had a partially positive effect on recreation specialization.

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Pengaruh Tax Avoidance dan Komisaris Independen Terhadap Cost of debt dengan Transparansi Perusahaan Sebagai Variabel Moderasi

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v5i2.2087 ◽

2021 ◽

Vol 5 (2) ◽

pp. 671

Author(s):

Ba'diyatul Musrifa

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Multiple Linear Regression Analysis ◽

Negative Influence ◽

Cost Of Debt ◽

Absolute Difference ◽

Negative Effects ◽

Negative Effect ◽

Difference Test

This study aims to examine the effect of tax avoidance and independent commissioners on csot of debt with company transparency as a moderating variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) 2015-2019. Samples were taken using purposive sammpling and obtained 44 companies. This study uses multiple linear regression analysis and absolute difference test. The results of this study indicate that tax avoidance has a negative effect on cost of debt. Independent commissioner has no negative effect on cost of debt. Company transparency is able to weaken the negative effects of tax avoidance. Company transparency is able to weaken the negative influence of independent commissioners. Keywords: Tax avoidance, independent commissioner, cost of debt, company transparency

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Leisure Facilitators and Recreation Specialization for Female Participants in Running Events

Asian Social Science ◽

10.5539/ass.v11n27p175 ◽

2015 ◽

Vol 11 (27) ◽

pp. 175 ◽

Cited By ~ 1

Author(s):

Hye Ji Sa ◽

Chul Won Lee ◽

Min Jeong Kim ◽

Sung Bum Chun ◽

Sang-Back Nam

Keyword(s):

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Demographic Variables ◽

Structural Constraints ◽

Exercise Participation ◽

Running Exercise ◽

Positive Effects ◽

Recreation Specialization ◽

Convenience Sampling ◽

The Relationship

<p>The purpose of this study was to identify the relationship between leisure facilitators and recreation specialization for female participants in running events. To achieve the goal of this study, 330 surveys were collected from female participants living in the Seoul area selected through a convenience sampling method. After examining the correlation between leisure facilitators and recreation specialization, the relationship between the two variables was assessed through multiple linear regression analysis.</p>First, for socio-demographic variables pertaining to females who participated in running events, significant differences were found between frequency of participating in running events, participants’ running duration, running exercise participation time, and frequency of running exercise participation as sub-factors of leisure facilitators. Second, for socio-demographic variables pertaining to females who participated in running events, significant differences were revealed between income, frequency of participating in running events, participants’ running duration, running exercise participation time, and frequency of running exercise participation as sub-factors of recreation specialization. Last, regarding sub-factors of leisure facilitators for females participating in running events, intrapersonal constraints, interpersonal constraints, and structural constraints had positive effects on past experience as an economic investment in recreation specialization. Intrapersonal constraints and structural constraints had positive effects on centrality-to-lifestyle for recreation specialization factors.

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Pengaruh Inflasi, Profitabilitas dan Ukuran Perusahaan Pada Return Saham Perusahaan Terindeks LQ45

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i02.p11 ◽

2019 ◽

pp. 1120

Author(s):

Ida Ayu Laksmi Dewi ◽

Ni Made Dwi Ratnadi

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Analysis Technique ◽

Negative Effect ◽

Study Population

Capital markets are places that combine those who lack funds with those who excess funds or called investors. Investors can invest in LQ45 indexed companies that have high market capitalization and liquidity. The purpose of this study is to examine the effect of inflation, profitability and firm size on stock returns. The study population was all LQ45 indexed companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2017. The samples were determined by purposive sampling technique. The sample criteria are listed in the LQ45 index from 2015 to 2017 so that there are 34 samples obtained with 102 observations. The analysis technique is multiple linear regression analysis. The results of the analysis show that inflation has a negative effect on stock returns, profitability and the size of the company has no effect on the return of LQ45 index companies. Keyword: Inflation, profitability, company size, stock return

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PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v6i2.353 ◽

2019 ◽

Vol 6 (2) ◽

pp. 115-130

Author(s):

Eka Ambara Harci Putranta ◽

Lilik Ambarwati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Annual Reports ◽

Regression Methods ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

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PENGARUH KUALITAS LAYANAN DAN NILAI PELANGGAN TERHADAP KEPUASAN PELANGGAN TOKO SERBA ADA MATAHARI DI PONDOK GEDE PLAZA KOTA BEKASI

Jurnal Manajemen Bisnis Krisnadwipayana ◽

10.35137/jmbk.v5i3.154 ◽

2017 ◽

Vol 5 (3) ◽

Author(s):

Drs. Iwan Kurniawan Subagja, SE., MM. ◽

Adista Fitriani

Keyword(s):

Regression Analysis ◽

Customer Satisfaction ◽

Service Quality ◽

Customer Value ◽

Research Study ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Study Population

Business competition is currently increasingly stringent requires that marketers develop marketing strategy that is telling. Companies that win business competition can solidify the company's position to survive in the future. This research study aims to analyze the effect of service quality and customer value on customer satisfaction of Multipurpose Shop Matahari in Pondok Gede Plaza simultaneously and partially. The study population is all customers of multipurpose store Matahari. This research uses multiple linear regression analysis technique, with survey data and questionnaire to 130 respondents. The results of this study indicate that the quality of service and customer value positively and significantly affect the customer satisfaction, service quality and customer value positively and partially significant to customer satisfaction.

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Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽

10.35891/jsb.v6i1.1583 ◽

2019 ◽

Vol 6 (1) ◽

pp. 1-12

Author(s):

Nuraeni ◽

Anik Mauilah

Keyword(s):

Statistical Analysis ◽

Environmental Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Social Reporting ◽

Annual Reports ◽

Purposive Sampling ◽

Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

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Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i02.p13 ◽

2018 ◽

pp. 1170

Author(s):

I Gusti Agung Gde Dennyningrat ◽

I D.G. Dharma Suputra

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Internal Control System ◽

Negative Effect ◽

The Government ◽

Questionnaire Method ◽

Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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Pengaruh Rasio Keuangan terhadap Profitabilitas pada Perusahaan

Jurnal Riset Matematika ◽

10.29313/jrm.v1i1.105 ◽

2021 ◽

Vol 1 (1) ◽

pp. 21-29

Author(s):

Amalia Amanda Hidayah ◽

Eti Kurniati ◽

Farid H. Badruzzaman

Keyword(s):

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Analysis Techniques ◽

Operational Costs ◽

Net Interest Margin ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Positive Effect ◽

Interest Margin

Abstract. This study used a sample of 6 companies. The research objective was to determine the effect of Non Performing Loans (NPL), Operational Costs on Operational Income (OCOI), Net Interest Margin (NIM), Loan to Deposits Ratio ( LDR) and Capital Adequacy Ratio (CAR) to profitability (ROA). Problem solving using multiple linear regression analysis techniques. Based on the analysis, it is known that NPL and LDR have a significant negative effect on profitability (ROA), while CAR have a significant positive effect on profitability (ROA). Abstrak. Penelitian ini menggunakan sampel sebanyak 6 perusahaan. Tujuan penelitian untuk mengetahui pengaruh Non Performing Loan (NPL), Biaya Operasional terhadap Pendapatan Operasional (BOPO), Net Interest Margin (NIM), Loan to Deposits Ratio (LDR) dan Capital Adequacy Ratio (CAR) terhadap profitabilitas (ROA). Pemecahan masalah menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis maka diketahui bahwa NPL dan LDR berpengaruh negatif signifikan terhadap profitabilitas (ROA), sedangkan CAR berpengaruh positif signifikan terhadap profitabilitas (ROA).

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PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v8i1.8798 ◽

2021 ◽

Vol 8 (1) ◽

pp. 1-8

Author(s):

Melia Trie Utami ◽

Gusganda Suria Manda

Keyword(s):

Research Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Working Capital ◽

Return On Assets ◽

Current Ratio ◽

Negative Effect ◽

Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

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PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.14.1.22282.2019 ◽

2019 ◽

Vol 14 (1) ◽

Author(s):

. Jecklein ◽

Lintje Kalangi ◽

Stanley Kho Walandouw

Keyword(s):

Asset Management ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Employee Perceptions ◽

City Government ◽

Public Works ◽

Government Agencies ◽

Negative Effect ◽

The City

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.

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