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Neraca ◽  
2022 ◽  
Vol 17 (2) ◽  
pp. 14-37
Author(s):  
Muhamad Yusuf ◽  
U Usamah ◽  
Uswatun Khasanah

The purpose of this study is to determine the effect of Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company to Audit Delay on real estate and property companies listed on the BEI both simultaneously and partially. The population of this study is a real estate and property company listed on the Stock Exchange in 2015 until 2017.             The sample method used is Purposive Sampling with the number of companies as many as 12and 61 samples used in this study. The data used is secondary data, namely date and financial statements of real estate and property companies listed on the Indonesia Stock Exchange in 2015 until 2017. Analysis technique used in this study is multiple linier regression analysis.             Based on the result of test which is tested with t test of variable profitability and company size have a significant effect to variable of Audit Delay. The variables of Auditor Opinion, Liquidity, Age of the company have no effect on audit delay. While based on simultaneous test (F test) of Auditor Opinion, Profitability, Liquidity, Company Size, and Age of the company have influence to Audit Delay. The amount of  R2 in real estate and property in Indonesia amounted to 0.977 this shows the effect of independent variables ie auditor opinion, profitability, liquidity, company size, and age of the company to variable Audit Delay can be explained by this equation model of 97.7% while the remaining 2.3% influenced by other factors outside the study.   Keyword: Audit Delay, Auditor Opinion, Profitability, Liquidity, Company Size, Age of the company


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 225-233
Author(s):  
Ivan Andalenta ◽  
Kun Ismawati

There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 443-453
Author(s):  
Allend Tio ◽  
Argo Putra Prima

The aims of this research is to analyze and prove the impact of profitability as proxied by return on assets, liquidity proxied by current ratio and solvency as proxied by debt to equity ratio partially and simultaneously on firm value in mining companies that listed on  IDX for the 2015-2020 period. The research was conducted with a quantitative approach, with a purposive sampling technique. The analysis technique used is multiple linear regression with partial test hypothesis testing (t test), simultaneous test (F test), and multiple determination coefficient test (R2) with the help of SPSS version 25 program. The results of the study show that 1) profitability is proven significant effect on firm value with a regression coefficient of -0.719; 2) liquidity is proven to have a significant effect on firm value with a regression coefficient of -1.160; 3) solvency has a significant effect on firm value with a regression coefficient of -1.354; and 4) profitability, liquidity and solvency proved to have a significant effect on firm value with a regression coefficient of 0.236. It is mean that profitability, liquidity, and solvency variables simultaneously and partially affect the firm value because the value of sig < 5%. This proves that in a mining company to increase the value of the company, it must pay attention to the profitability, liquidity, and solvency of the company.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 85-98
Author(s):  
Friska Darnawaty Sitorus ◽  
Ferdinand Hernandy ◽  
Wensly Triskietanto ◽  
Audi Angela ◽  
Vanessa Vanessa

The purpose of the researcher's research is to study and analyze the effect of liquidity using proxies CR (Current Ratio), leverage using proxies DAR (Debt to Asset Ratio), profitability using proxies RoA (Return on Assets), and Firm size against Financial Distress that occurred in consumer goods companies listed on the IDX in the period 2016 - 2020. This research using Quantity Method. Quantity Method is a technique that utilizes mathematical models in the form of numbers. The population in the consumer goods company is 90 companies and is selected using purposive sampling. Then the number of samples used amounted to 34 companies. The results in the partial tests, the liquidity variable using proxy Cash Ratio has a positive impact and not significant to Financial Distress. Leverage using DAR and company size with the calculation of Ln Total Assets are partially insignificant and have no negative impact on Financial Distress. Meanwhile, profitability by using RoA is partially significant and has a positive impact on Financial Distress and simultaneous test results : Liquidity (CR), Leverage (DAR) , Profitability (RoA) , and Firm Size have a significant effect on Financial Distress in consumer goods companies listed on the IDX in the period 2016 – 2020.


2021 ◽  
Vol 5 (2) ◽  
pp. 72-89
Author(s):  
Liling Listyawati ◽  
Subardini Subardini

This research aims to determine the effect of brand image and promotion on the decision to use e-money shop for Dr. Soetomo Surabaya both simultaneously and partially as well as to determine the dominant variable on the use decision e - money shopepay. This research is a quantitative research with a causal research method. The population in this study were all Dr. university students. Soetomo, who has the Shopeepay application and has made transactions using Shopeepay, has a total sample of 96 respondents who have been distributed through questionnaires. This study used a random sampling technique to collect respondents and used the unknown populations formula in determining the sample because the population of this study was unknown. Furthermore, the data analysis used instrument test, classical assumption test, multiple linear regression analysis test, simultaneous test, partial test, and determination coefficient test. The results of this study indicate that brand image and promotion have an effect both simultaneously and partially on the decision to use Shopeepay e-money and promotion is the dominant variable influencing the decision to use e-money Shopeepay.


2021 ◽  
Vol 6 (2) ◽  
pp. 215-224
Author(s):  
Owen De Pinto Simanjuntak

This study aims to determine the effect of deferred tax expense, deferred tax assets, and accruals on earnings management. The population in this study are various industrial companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research is a descriptive research with a quantitative approach. Data processing program using SPSS Version 25.By using 5 companies using purposive sampling. The data used in this study is secondary data, namely data on the financial statements of various industrial sector companies listedon the Indonesia Stock Exchange in the 2015-2020 period. The sample selection method used purposive sampling, namely the sampling method based on certain criteria. Of the 45 various industrialcompanies listed on the Indonesia Stock Exchange, there are only 5 companies that meet the research sample criteria that have been determined. The data analysis method used inthis research is multiple linear regression test, coefficient of determination (R^2) and correlation (R), partial test (t-test) and Simultaneous test (F-test) while earnings management is measured based on dummy variables. The results of this study indicate that deferred tax expense affects earnings management, deferred tax assets affect earnings management and accruals have no effect on earnings management.Based on the simultaneous test (F test) variable deferred tax expense, deferred tax assets andaccruals together have no effect on earnings management in various industrial companies listed on the Indonesia Stock Exchange in 2015-2020.


2021 ◽  
Vol 5 (2) ◽  
pp. 273-298
Author(s):  
Wiwin Winanti ◽  
Saepul Bahri ◽  
Ayi Nurbaeti ◽  
Diana Novita

The background of the research conducted at BMT Purwakarta Amanah Sejahtera, where the Amanah Savings decreased every year. This is contradictory to the situation of the Purwakarta people, where the majority of the population is Muslim. Is a potential place for the growth of sharia-based economic activities. To determine the effect of Product Quality on customer decisions to choose Amanah Savings, To determine the effect of Promotion on customer decisions to choose Amanah Savings, To determine Product Quality and Promotions on customer decisions to choose Amanah Savings. The theory presented by the author in the theoretical basis is the theory of Philip Kotler and Fandy Tjiptono for marketing theory, product quality, promotion and customer decisions. The research method used is a quantitative method, a method that uses numbers in each result and is tested using the SPSS application. The population in this study were 52 people. The data analysis techniques used in this study were data validity, data reliability, for the classical assumption test using normality test, multicollinearity test, heteroscedastic test, while hypothesis testing used determination test, partial test (t test), multiple linear regression, and simultaneous test. (f test). The results showed that the variable product quality had no effect on customer decisions of amanah savings at BMT PAS with a tcount of -0.309, smaller than the t table of 2,000. promotion partially (t test) has no effect on customer decisions with t count of 1.753 smaller than t table of 2,000. based on the simultaneous test (f test). Product quality and promotion have no effect on customer decisions with a siginification value of 0.194 greater than 0.05. The conclusion is that the overall hypothesis H0 is accepted and Ha is rejected.


2021 ◽  
Vol 5 (2) ◽  
pp. 243-259
Author(s):  
Siti Aisah ◽  
R. Deden Adhianto ◽  
Putri Anjelli

In deciding the provision of rahn financing, it is influenced by various conditions, especially internal and external conditions. These internal factors or conditions include the development of pawnshop business income. Meanwhile, external conditions or factors can be seen from the financial conditions that occur in Indonesia, for example the inflation rate. This study aims to determine the effect of inflation rate and operating income on rahn financing at Islamic pawnshops in Indonesia partially and simultaneously. This research was conducted at a non-bank financial institution, namely PT. Pawnshops that focus on sharia segmentation. This type of research uses a quantitative descriptive method that is associative. The secondary data used in this study used a documentation study data collection technique. This research uses multiple linear regression data analysis method. Based on the results of the analysis and discussion of the data in this study, it is stated that the first tcount is -0.030, meaning that ttable is greater than tcount (2.365 > -0.030) and sig.0.977 > 0.05. From these results, inflation has a negative effect and inflation does not have a significant effect on the financing of rahn partially. Second, the results of the tcount value on the operating income variable produce a tcount of 7.141, meaning that tcount is greater than ttable (7.141 > 2.365) and a significant value of 0.000 < 0.05. From these results, it means that operating income has a positive effect and pawnshop income has a significant effect on Rahn's financing partially. The results of the simultaneous test (f test) obtained a ftable value of 4.46 because the fcount value of 38,698 is greater than the ftable value and the significance value of 0.000 is much smaller than 0.05. So it can be concluded that the inflation variable and Pawnshop income simultaneously affect the rahn financing variable at the Indonesian Sharia Pawnshop. And the relationship between the independent variable and the dependent variable in this study was 0.893 or 89.3%, while 10.7% was explained by other factors not presented in this study.


Author(s):  
Kiki Sagita ◽  
Rendra Erdkhadifa

The research is motivated by the level of profitability which is a benchmark for Islamic banks in generating profits which is still not stable and tends to decrease every year. The factors that can affect the level of profitability of Islamic banks are Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM), and Operating Expenses for Operating Income ( BOPO). The purpose of this study was to determine the effect of the variables TPF, CAR, NPF, FDR, NOM, and BOPO on the profitability of BRI Syariah Bank and to find out which variables had the most significant effect on the profitability of BRI Syariah Bank. The data used in this study is secondary data obtained from the quarterly financial statements of BRI Syariah Bank for the period 2012 to 2020. The data analysis technique used multiple linear regression consisting of multicollinearity test, multiple regression analysis, simultaneous test, partial test, and classical assumption test of residuals. The test results show that NPF, CAR, NPF, FDR, and NOM have a significant effect on the profitability of BRI Syariah Bank


2021 ◽  
Vol 21 (2) ◽  
Author(s):  
Johansyah Johansyah ◽  
Muhammad Habibi

Abstract:                The purpose of this study was to determine the effect of organizational climate variables and career development on employee work spirit simultaneously and partially. In addition, to determine the most dominant variable affecting employee work spirit at PT. Mahakam Energy Blessing in Tenggarong Seberang. The responden  in this study were all production employees at PT. The Mahakam of Blessing Energy numbered 93 people. The analytical tool used is qualitative analysis with multiple regression models. Based on the simultaneous test table, it can be concluded that the variable organizational climate and career development simultaneously affect employee morale. Organizational climate and career development variables have a partial effect on employee morale. From the two partial correlation test results, it can be seen that the value of the organizational climate variable is the largest compared to the career development variable, so that the organizational climate variable is the most dominant variable affecting work morale.   Keywords: Organizational Climate, Career Development, Work Spirit


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