Factors Affecting the Profitability Management of Indonesian State-Owned Enterprises: Cash Flow from Operating as a Moderating Variable

This research aims to analyze the phenomena of the factors affecting the profitability management of state-owned enterprises. The purposive sampling method was used in data collection by selecting seven state-owned enterprises during the last eleven years and using multiple regression analysis techniques. The findings of this study are that subsidy has a negative and significant effect on profitability management, which means that the more it is subsidized, the lower the profitability management indicator will be, mainly because of the decreasing motivation and challenges with profitability orientation. The firm size variable has a negative and significant effect, which means that the larger the company scale, the lower the profitability of management because the task for services requires economic orientation or not financial-based.

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ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v19i1.3011 ◽

2019 ◽

Vol 19 (1) ◽

pp. 35 ◽

Cited By ~ 1

Author(s):

Ilham Maulana Saud ◽

Bustanul Ashar ◽

Peni Nugraheni

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Empirical Evidence ◽

Multiple Regression ◽

Financial Reporting ◽

Sampling Method ◽

Annual Report ◽

Financial Statements ◽

Education Level ◽

Analysis Techniques

<em>This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.</em>

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PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PADANG SATU

10.31227/osf.io/re9pc ◽

2019 ◽

Author(s):

Suarni ◽

Marlina

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Service Quality ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Quantitative Research ◽

Sampling Method ◽

Tax Rates ◽

Collection Method ◽

Convenience Sampling

ABSTRACTThis study aims to determine the effect of taxation socialization, tax service quality and tax rates on individual taxpayer compliance at the Padang Satu Primary Tax Office. This type of research is quantitative research. The population in this study were all individual taxpayers registered at the Padang Satu Primary Tax Office. Sampling was done using the Convenience Sampling method, with the Yamane formula calculation and a sample of 100 taxpayers was obtained. The data collection method used is using a questionnaire, and the analysis used is multiple regression analysis with the help of SPSS version 16. The results of the study show that: (1) Tax socialization has a positive significant effect on individual taxpayer compliance, (2) Service quality tax does not affect the compliance of individual taxpayers, (3) Tax rates do not affect individual taxpayer compliance.Keywords: Taxation Socialization, Tax Service Quality, Tax Rates and Individual Taxpayer Compliance.

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Pengaruh Sifat Machiavellian dan Perkembangan Moral terhadap Dysfunctional Behavior dengan Gender sebagai Variabel Moderasi.

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v14i2.1009 ◽

2020 ◽

Vol 14 (2) ◽

Author(s):

Feny Widyawati ◽

Sukhemi Sukhemi

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Moral Development ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Method ◽

Purposive Sampling ◽

Dysfunctional Behavior ◽

And Gender ◽

Positive Effect

This study aims to find out about the Machiavellian Influence of Personality and Moral Development of the Dysfunctional Behavior by Gender as a moderating variable. The sample used was a student S1 Accounting End Level PGRI University of Yogyakarta. Data obtained by purposive sampling method. The data collection is done by using a questionnaire. A total of 90 questionnaires distributed and 81 questionnaires which can be recycled. The research hypotheses were tested using multiple regression analysis and test MRA (Moderated Regression Analysis) with SPSS.The results showed that the positive effect on the Machiavellian nature of dysfunctional behavior, and negatively affect the moral development of dysfunctional behavior. As for the result of the interaction between dysfunctional behavior and gender showed that gender can not moderate influence Machiavellian nature and moral development of the dysfunctional behavior.

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PENGARUH AKSESIBILITAS DAN FASILITAS TERHADAP KEPUASAN WISATAWAN KE BROKEN BEACH DAN ANGEL’S BILLABONG

Jurnal IPTA ◽

10.24843/ipta.2020.v08.i01.p02 ◽

2020 ◽

Vol 8 (1) ◽

pp. 10

Author(s):

Clarissa Yohana Natalia ◽

NMO. Karini ◽

NPE. Mahadewi

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Tourist Attractions ◽

Purposive Sampling ◽

Analysis Techniques ◽

Research Concept

Broken Beach and Angel's Billabong are two popular tourist attractions on West Nusa Penida however the availability of accessibility and existing facilities are still minimal from the standard. The studi to analyse the influence of accessibility and facilities towards tourists satisfaction to Broken Beach and Angel's Billabong in partial and simultaneously. Data collection are observations, questionnaires, interviews, literature studies, and documentation. Determining technique of the respondents is purposive sampling with the number of respondents were 144 respondents. Furthermore, in analysing the data using multiple regression analysis techniques which is processed using IBM Statistics 23 program. Results of this study partially mention that accessibility give positive and significant efffect on the tourists satisfaction with of 2,266 and significant value of 0,025. While facilities give positive and significant effect on the tourists satisfaction with of 3,795 and significant value of 0,000. Simultaneously, concluded that accessibility and facilities give positive and significant effect on the tourists satisfaction which has effect of 0.290 or 29%, while the 71% is described by other variables that do not fit into the framework of this research concept.

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PENGARUH NON-PERFORMING FINANCING PEMBIAYAAN MUDHARABAH DAN MURABAHAH TERHADAP TINGKAT PROFITABILITAS BANK XXX SYARIAH

BANCO: Jurnal Manajemen dan Perbankan Syariah ◽

10.35905/banco.v2i1.1346 ◽

2020 ◽

Vol 2 (1) ◽

pp. 1-20

Author(s):

Zyahratul Wilda ◽

Syahriyah Semaun ◽

Arqam

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Quantitative Research ◽

Financial Statements ◽

T Test ◽

Coefficient Of Determination ◽

Analysis Techniques ◽

Descriptive Method

This study aims to determine whether there is an influence of Non-Performing Financing on mudharabah and murabaha financing on the level of profitability and want to know the dominant variables that simultaneously influence the level of profitability at the Sharia xxx Bank. This research is a quantitative research with descriptive method. Data collection is derived from financial statements. The method used to test hypotheses is to use multiple regression analysis techniques, t test, f test, coefficient of determination (R2). The results showed: Based on the results of the t test (partial) which showed that the significance value of Non-Performing Financing (NPF) mudharabah financing was -1,761 with a significance probability of 0.220 which means it was greater than the α value of 0.05, so it can be concluded that Non-Performing Financing (NPF) mudharabah financing has a negative and partially significant effect on profitability (ROA) at the Sharia xxx Bank. And the results of the t test (partial) which shows that the significance value of Non-Performing Financing (NPF) murabaha financing is 2,422 with a significance probability of 1.36 which means it is greater than the α value of 0.05, so it can be concluded that Non-Performing Financing (NPF) murabaha financing has a positive and significant effect on profitability (ROA) at the Sharia xxx Bank. And the dominant variable simultaneously influencing the level of profitability at the Sharia xxx Bank is the Performing Financing (NPF) of murabahahyakni financing at 1.36.

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Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Pengalaman Audit Terhadap Audit Judgement

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.317 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3755-3770

Author(s):

Pinta Yunanico Pramuditha ◽

Erinos NR

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Method ◽

Sample Selection ◽

Purposive Sampling ◽

Audit Judgment ◽

Analysis Technique ◽

Positive Effect

This study aims to determine the effect of obedience pressure, audit knowledge and audit experience on audit judgment. This research was conducted in Inspektorat Provinsi Sumatera Barat.The respondents used in this study were 40 employees. Sample selection is done by using purposive sampling method. Data collection was carried out through a questionnaire. The analysis technique used in this study is Multiple Regression Analysis. The results of this study found that, obedience pressure, audit knowledge and audit experience have a positive effect on audit judgment

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Pengaruh Komitmen Perangkat Daerah, Peran Aparat Pengawasan Intern Pemerintah Dan Budaya Organisasi Terhadap Efektifitas Penyelenggaraan Sistem Akuntabilitas Kinerja Instansi Pemerintah

Paediatrica Indonesiana ◽

10.24036/wra.v8i1.109152 ◽

2020 ◽

Vol 8 (1) ◽

pp. 24

Author(s):

Amellia Betta ◽

Fefri Indra Arza

Keyword(s):

Organizational Culture ◽

Regression Analysis ◽

Hypothesis Testing ◽

Agency Theory ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Sampling Method ◽

City Government ◽

Analysis Techniques

This study aims to examine the effect of regional apparatus commitment, the role of APIP and organizational culture on the effectiveness of the implementation of SAKIP. This research uses agency theory. The population of this research is the organization of regional apparatus (OPD) of Solok City and Solok Regency with total sampling sampling method. Respondents in this study were OPD secretaries and a number of auditors in the District and City Government of Solok. Hypothesis testing uses multiple regression analysis techniques. The results showed that the commitment of the regional apparatus influences the effectiveness of SAKIP. While the role of APIP and organizational culture does not affect the effectiveness of SAKIP.Keywords: Effectiveness of SAKIP Implementation;The Role of APIP; Organizational Culture; Regional Apparatus Commitment

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Pengaruh Sanksi Perpajakan, Tingkat Pendapatan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi

ATESTASI : Jurnal Ilmiah Akuntansi ◽

10.33096/atestasi.v1i1.5 ◽

2018 ◽

Vol 1 (1) ◽

pp. 1-15

Author(s):

Amran Amran

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Multiple Regression Analysis ◽

Empirical Evidence ◽

Multiple Regression ◽

Sampling Method ◽

Survey Methods ◽

Sampling Technique ◽

Income Levels ◽

The North

This study aims to provide empirical evidence about the effect of taxation sanctions, income levels, and taxpayer awareness on individual taxpayer compliance. The object of this research is the North Makassar Primary Tax Service Office. The sampling technique is purposive sampling method. Data were analyzed using Multiple Regression Analysis and processed through SPSS 24. Data collection was carried out through survey methods using questionnaires distributed directly to individual taxpayers in the North Makassar Primary Tax Service Office. The results of the study found that the variables of tax sanctions, income level and awareness of taxpayers have a positive and significant effect on taxpayer compliance.

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Pengaruh Electronic Word of Mouth dan Daya Tarik terhadap Keputusan Berkunjung Wisatawan di Pinus Pengger Kabupaten Bantul

Media Wisata ◽

10.36276/mws.v19i1.65 ◽

2021 ◽

Vol 19 (1) ◽

pp. 42-56

Author(s):

Yuliyani

Keyword(s):

Regression Analysis ◽

Data Collection ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Word Of Mouth ◽

Electronic Word Of Mouth ◽

Analysis Techniques ◽

Data Collection Technique

This research attempts to learn the influence of electronic word of mouth and location on tourist decisions to visit the Pinus Pengger. The population in this research is the tourists who visited Pinus Pengger. The sample taken was 100 respondents. The method for the sampling is accidental sampling. The data collection technique was a questionnaire. The analysis of data used multiple regression analysis techniques. The results of this study indicate that together, electronic word of mouth, and attractiveness affect the decision to visit tourists in Pinus Pengger. Partially, electronic word of mouth affects the decision to visit tourists, while attractiveness does not affect the decision to visit tourists

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Pengaruh Firm Size, Free Cash Flow dan Risiko Keuangan terhadap Manajemen Laba dengan Discretionary Acrual Modified Jones Model pada perusahaan LQ45

Jurnal STEI Ekonomi ◽

10.36406/jemi.v26i02.150 ◽

2017 ◽

Vol 26 (02) ◽

pp. 246-276

Author(s):

Diana Supriati ◽

R Kananto Kananto

Keyword(s):

Time Series ◽

Regression Analysis ◽

Multiple Regression Analysis ◽

Multiple Regression ◽

Cash Flow ◽

Firm Size ◽

Free Cash Flow ◽

Time Series Model ◽

Jones Model

Penelitian ini bertujuan untuk mengetahui pengaruh Firm Size, Free Cash Flow dan Risiko keuangan terhadap manajemen laba dengan Discretionary Acrual Modified Jones Model pada perusahaan LQ45, baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode asosiatif. Jenis penelitian ini merupakan penelitian kuantitatif. Desain penelitian ini merupakan penelitian time series. Model pengujian hipotesis Multiple Regression Analysis. Populasi umum dalam penelitian ini yaitu 45 perusahaan yang terdaftar di Bursa Efek Indonesia dan masuk dalam LQ 45 periode Februari 2016. Sedangkan populasi sasaran dalam penelitian ini adalah perusahaan perusahaan non perbankan yang terdaftar di Bursa Efek Indonesia dan masuk dalam LQ 45 periode Februari 2016.Berdasarkan kriteria sampel penelitian, diperoleh 23 perusahaan yang memenuhi kriteria sampel tersebut. Metode analisis data yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi linier berganda, uji statistik t dan F serta uji koefisien beta. Hasil penelitian membuktikan bahwa (1) Firm size secara parsial mempunyai pengaruh yang signifikan terhadap manajemen laba dengan Discretionary Acrual Modified Jones Model pada perusahaan LQ45, (2) Free Cash Flow secara parsial tidak mempunyai pengaruh yang signifikan terhadap manajemen laba dengan Discretionary Acrual Modified Jones Model pada perusahaan LQ45, (3) Risiko keuangan secara parsial mempunyai pengaruh yang signifikan terhadap manajemen laba dengan Discretionary Acrual Modified Jones Model pada perusahaan LQ45 dan (4) Firm Size, Free Cash Flow dan Risiko keuanga0n secara simultan berpengaruh signifikan terhadap manajemen laba dengan Discretionary Acrual Modified Jones Model pada perusahaan LQ45.

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