Classical Assumption Research Articles

PENGARUH WORKING CAPITAL TURNOVER (WCT) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PT. MUSTIKA RATU TBK

This research aims to examine the influence of Working Capital Turnover (WCT) and Debt To Equity Ratio (DER) on Return On Assets (ROA) at PT. Mustika Ratu Tbk during the period from 2011 to 2022. The data used in this study are secondary data in quantitative form. The research instrument used includes tables covering current assets, total assets, current liabilities, total liabilities, total equity, sales, and net profit after tax. The population for this study covers 15 years (2008-2022), with a sample of 12 years (2011-2022). The sampling technique used is purposive sampling. Data collection methods involve documentation and literature review. The data analysis techniques employed include classical assumption tests, multiple linear regression, t-tests, and F-tests.The results of the analysis indicate that WCT has a significant partial effect on ROA, suggesting that the efficiency of working capital utilization affects the company's ability to generate profit from its total assets. Additionally, DER also has a significant partial effect on ROA, indicating that the company's capital structure influences its profitability. WCT and DER together have a significant simultaneous effect on ROA. This study contributes to understanding the factors influencing corporate financial performance and their relevance in managerial decision-making.

ANALISIS SERVICE QUALITY TERHADAP CUSTOMER SATISFACTION MASKAPAI GARUDA INDONESIA PADA PENERBANGAN DOMESTIK RUTE JAKARTA-DENPASAR MENGGUNAKAN AIRLINE SERVICE QUALITY (AIRQUAL) MODEL

This research carries the title "Analysis Service Quality to Customer Satisfaction Garuda Indonesia Airlines uses domestic flights on the Jakarta-Denpasar route Airline Service Quality (Airqual) Model" This research aims to determine and explain the influence Airline Tangible (X1), Terminal Tangible (X2), Personal Quality (X3), Empathy (X4), Airline Image (X5) against Customer Satisfaction. This research uses the Explanatory Research method with quantitative methods. The data collection method in this research uses an e-questioner, with a sample size of 112 respondents determined using the Slovin formula. The data analysis techniques used are the Quantitative Descriptive Analysis method, Classic Assumption Test, Multiple Linear Regression, F Test, and t-test. The results of this research are airline service quality the model has a significant

Pengaruh Peran Koperasi Dalam Menumbuhkan Jiwa Kewirausahaan Pada Pengurus Dan Anggota Koperasi Sekolah SMAN Banjarmasin

This study aims to analyze the influence of the role of cooperatives in fostering the entrepreneurial spirit, especially in the administrators and members of school cooperatives in SMAN Banjarmasin City. The research method used is descriptive research with a quantitative approach. Samples were taken using purposive sampling technique as many as 163 people consisting of administrators and members of school cooperatives. Data collection techniques through observation, interviews and questionnaires to administrators and members of school cooperatives and by taking references from journals, books and other relevant sources. Instrument analysis in this study used the Rasch Model. Data analysis in this study was conducted using descriptive statistical analysis, classical assumption analysis, simple regression analysis and partial test (t-test). The results showed that there was a positive influence between the role of cooperatives on the entrepreneurial spirit of the administrators and members of school cooperatives in Banjarmasin City High School.

ANALISIS PENGARUH RETURN ON ASSET (ROA) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PADA PERBANKAN YANG TERDAFTAR DI LQ45

This research was conducted with the aim of examining the influence of Return On Assets (ROA), Net Proft Margin (NPM) on share prices in banks registered in LQ45 for the 2019 - 2022 period. The data used in this research is based on secondary data in the form of quantitative data. The research instrument used to measure this research uses a table listing the variable indicators Return On Assets (ROA), Net Profit Margin (NPM), and Price Earning Ratio (PER). The population of this research is all banks registered in LQ45 for 28 years, namely from 2019-2022. The samples in this research are 4 years each, so the total sample in this research is 20 years, namely from 2019 to 2022. The sampling technique used in this research is a non-probability sampling technique. The data collection techniques used in this research are documentation and literature study. The documentation intended in this research is financial reports and annual reports for banks registered in LQ45. The data analysis technique in this research is using the classic Assumption Test, Multiple Linear Regression Test, t Test, and F Test. The research results show that the variables Return On Assets (ROA) and Net Profit Margin (NPM) have no effect on stock prices (PER).

Analisis Pembelajaran Ekonomi Dalam Mencapai Profil Pelajar Pancasila Terhadap Pencapaian Karakter Siswa.

This study aims to analyze economic learning in achieving the profile of Pancasila students towards the achievement of the character of public high school students in North Banjarmasin. The problem focused on the lack of independence of students learning economics students in developing the character of the research method used is descriptive research with a quantitative approach. Samples were taken using Purposive Random Sampling technique as many as 226 public high school students in North Banjarmasin. Data collection techniques through observation, interviews, documentation and questionnaires to students as well as taking references from journals, books and other relevant sources. Data analysis in this study was conducted using descriptive statistical analysis, classical assumption analysis, simple regression analysis and partial test (t-test). The results showed that there was a positive influence between economic learning in achieving the Pancasila student profile on the character assessment of public high school students in North Banjarmasin.

Pengaruh Lokasi Terhadap Keputusan Menjadi Nasabah di Bank BSI KCP Pasar Aur Bukittinggi

This research is motivated by competition in the banking world. Where Sharia banks are required to be able to influence society with their advantages. With the support of this strategic business location, consumers can make more decisions to become customers at BSI KCP Pasar Aur Bukittinggi. The aim of this research is to find out how much influence location has on the decision to become a customer at BSI KCP Pasar Aur Bukittinggi. This research uses quantitative methods. The data collection technique uses a questionnaire. Sampling in this study used Rao Purba with a sample size of 96 people. The tests used include, Descriptive Analysis, Pre-Research Test (Validity Test and Reliability Test), Classic Assumption Test (Normality Test, Multicollinearity Test and Heteroscedasticity Test), Simple Linear Regression Analysis Test, and Hypothesis Test (t-Test, F Test and R2 test) assisted with SPSS 20. The results of this research partially show that location has a significant influence on customer decisions with a calculated value of tcount ≥ ttable (8.307 ≥ 3.380). Based on the results of research tests using simple linear regression analysis techniques, it can be stated simultaneously or together that there is a positive and significant influence with a significant F value of 0.000 ≤ 0.05. The test value of the coefficient of determination (R2) has an influence of 0.423 or 42.3% on customer decisions, while the remaining 57.7% is influenced or explained by other variables not discussed in this research.

THE INFLUENCE OF AUDITOR ETHICS ON AUDIT QUALITY IN PINRANG DISTRICT INSPECTORATE OFFICE

Audit quality is defined as the probability of an Auditor determining and reporting fraud that occurs in the client's accounting system. The higher the audit quality produced by the auditor, the higher the confidence of information users in using financial reports. This research aims to determine the influence of auditor ethics on audit quality at inspectorate offices. This type of research is quantitative research in the form of a questionnaire with uses an exploratory approach using data collection techniques, namely primary in the form of questionnaires and secondary data obtained indirectly which is tested using descriptive statistical analysis tests, validity tests, reliability tests, classical assumption tests, hypothesis tests. The results of this research show that: (1) Auditor integrity partially influences audit quality, this is proven by a significant value of 0.033, which is <0.05. (2) Objectivity partially influences audit quality, this is proven by a significant value of 0.000 where <0.05. (3) Partial competency has no effect on audit quality, this is proven by a significant value of 0.449, which is > 0.05. (4) Auditor confidentiality does not partially influence audit quality, this is proven by a significant value of 0.179, which is > 0.05. (5) The auditor's professional behavior partially influences audit quality, this is proven by a significant value of 0.000, where <0.05. Integrity (X1), Objectivity (X2), Competence (X3), Creativity (X4) and Professional Behavior (X5) simultaneously influence audit quality, this is proven by the F valuecount 47,563 > Ftable2.53 and a significant value of 0.000 <0.05.

PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN ELECTRONIC MONEY TERHADAP PERILAKU KONSUMTIF MAHASISWA GENERASI GEN-Z

The purpose of this study was to determine the effect of financial literacy, lifestyle, electronic money on the consumptive behaviour of generation z students at Prima Indonesia University. Consumptive behaviour can be explained by looking at the habits of the subject, in this case students, who more often buy goods to meet their wants rather than needs rather than saving or investing. Good financial literacy is expected to help all individuals carry out good financial behaviour. The reality that is often encountered today is the tendency of students who are late adolescents to imitate a consumptive lifestyle that is all up to date. Excessive use of e-money can trigger consumptive behaviour. Consumptive behaviour is associated with excessive consumption patterns of goods or services, beyond the limits of one's needs. The research method uses a quantitative method with a sample size of 100 students. Data collection was carried out through interviews, questionnaires and documentation studies. Data testing was carried out by conducting classical assumption tests, regression tests and hypothesis testing using SPSS. The results of the study showed partially and simultaneously that financial literacy, lifestyle, electronic money had a significant effect on consumptive behaviour.

Pengaruh Persepsi Harga dan Kualitas Produk Terhadap Customer Satisfaction dan Keputusan Pembelian

The purpose of this study is that we know the analysis of the effect of price perception. Product quality for CustomerSatisfaction and consumer purchasing choices. The object of this research is Indomaret Yoyakarta. The subjects ofthis research are customers who have shopped at Indomaret. This research is quantitative research. The sample ofthis study is part of the population, namely 100 customers who have shopped at Indomaret Yoyakarta. Where thissample is determined by the Slovin formula. The sampling technique used was simple accidental sampling. Datacollection techniques were carried out using a questionnaire or questionnaire method. The data analysis methodused is a regression method determined by t-experiment and classical assumptions. The data that has been obtainedis processed using SPSS 21. The results of this study indicate that the Price Perception Variable has a significanteffect on customer satisfaction based on the t experiment with a potential of 9.488 with a significance of <0.05resulting in Ho being rejected and Ha accepted. Product quality has a significant effect on customer satisfactionbecause it is based on a t-test of 2,973 with a significance <0.05. This results in Ho being rejected and Ha accepted.The Customer Satisfaction variable has a significant effect on consumer purchasing decisions as evidenced by thet-test with a value of 4.574 with a significance <0.05 which makes Ho rejected and Ha accepted. The priceperception variable has a significant effect on consumer purchasing decisions as evidenced by the t-test of 2.127with a significance <0.05 which resulted in Ho being rejected while Ha was accepted. Product quality has asignificant effect on consumer purchasing decisions as evidenced by the t-test of 3.246 with a significance <0.05which makes Ho rejected while Ha is accepted.

Optimizing Teacher Productivity: The Impact of Work Discipline and Compensation

This research aims to explore teacher productivity which is influenced by work discipline variables and the compensation received by teachers. The question asked in this research is how work discipline and compensation influence teacher productivity partially or simultaneously. Second, which variable has the dominant influence on teacher productivity? The method used in this research is qualitative research with a causality approach or cause and effect resulting between the variables being measured. The data collection technique used a questionnaire obtained from 39 teacher respondents at the Ma'Arif Nahdlatul Ulama Talang Prigen Foundation, Pasuruan. The data obtained was subjected to classical assumption tests, as well as hypothesis tests, partial tests and simultaneous tests. The results obtained are that work discipline and compensation have a dominant influence on teacher work productivity, but compensation has a more dominant influence as reflected in the compensation indicator which has a fairness value, making teacher motivation increase and also adequate compensation will increase the attractiveness of talents. new people who want to serve in the institution.

The Influence of Organizational Citizenship Behavior, Organizational Commitment, and Organizational Culture on Production Employee Performance with Job Satisfaction as an Intervening Variable

This research is entitled "The Influence of Organizational Citizenship Behavior, Organizational Commitment and Organizational Culture on the Performance of Production Employees with Job Satisfaction as an Intervening Variable (Case Study at PT. Casuarina Harnessido Pemalang)". The purpose of this study was to determine the effect of Organizational Citizenship Behavior, organizational commitment and Organizational Culture on the Performance of Production Employees with Job Satisfaction as an Intervening Variable. In this research using purposive sampling technique with a total sample of 90 respondents. The testing in this research was carried out by testing validity, reliability testing, classical assumption test, multiple linear regression analysis, hypothesis testing in the form of t test, F test, R2 test, path analysis and Sobel test. In this research, there is a partially significant positive effect between the OCB variable on the performance of production employees with a value of tcount > ttable (2.184>1.662), organizational commitment to the performance of production employees with a value of tcount> ttable (3.689>1.662), organizational culture on the performance of production employees. with a value of tcount > ttable (3.160>1.662), job satisfaction affects the performance of production employees with a value of tcount > ttable (2,606>1,662). From the Sobel test results show that job satisfaction mediates the effect of OCB on the performance of production employees with a value of tcount > ttable (3.0496>1.6619), job satisfaction mediates the effect of organizational commitment on employee performance. production with a value of tcount > ttable (1.7531>1.6619), job satisfaction mediates the effect of organizational culture on the performance of production employees with a value of tcount > ttable (1.9392>1.6619).

Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan Usaha Mikro Kecil dan Menengah (UMKM) dengan Perilaku Pengelolaan Keuangan sebagai Variabel Intervening

This study aimed to determine the influence of financial literacy on the financial performance of MSMEs with financial management behavior as an intervening variable. The method used in this research was quantitative. The population in this study consisted of MSME actors in the East Alok District, totaling 1,548 MSME actors. The sampling technique employed simple random sampling with a total sample of 94 respondents. The type of data used in this study was primary data. The data collection procedure utilized questionnaires measured with a Likert scale. The data analysis technique used in this study was a simple linear analysis method, including descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests, and path analysis. The results of the study indicated that: (1) Financial literacy did not affect the financial performance of MSMEs, (2) Financial literacy affected the financial management behavior of MSMEs, (3) Financial management behavior did not affect the financial performance of MSMEs, and (4) Financial management behavior could not mediate the influence of financial literacy on the financial performance of MSMEs.

Penentuan Kawasan Pariwisata Berbasis Komoditas Unggulan dan Pengaruh Beberapa Variabel Terhadap Pendapatan Asli Daerah Kota Magelang

Original Regional Income is regional income sourced from regional tax results, regional levy results, the results of separated regional wealth management, and other legitimate regional original income, which aims to provide a pass to regions in exploring funding in the implementation of regional autonomy as an embodiment centralized principle. Regional governments are expected to minimize the level of dependence on the central government regarding the management of regional revenues and expenditures. The target of regional development is the development of real, dynamic, harmonious and responsible regional autonomy with an emphasis on districts, cities and municipalities, increasing regional independence and increasingly coordinated development between sectors and between regions as well as between sectoral development and regional development. One component of regional development is tourism development. Magelang City is one of the areas frequently visited by tourists in Central Java Province. is located in a basin with a number of contributors to Magelang City's PAD, one of which is the tourism sector. This research aims to see the influence of Population Number, Number of Domestic Tourists, Number of Foreign Tourists on Regional Original Income (PAD) as well as looking at the leading commodities of tourism areas in Magelang City in 2013-2022. This type of research is quantitative descriptive, testing hypotheses and statistical data for certain uses, as well as time series data. Apart from that, it uses the Location Quotient (LQ) data analysis method, classical assumptions, multiple linear regression analysis, and hypothesis testing using the t test, F test, and Determination Coefficient (R2).

Pengaruh Citra Merek, Ulasan Produk dan Digital Marketing terhadap Keputusan Pembelian Kosmetik Pixy di Kota Batam

This research aims to assess the influence of brand image, product reviews, and digital marketing on purchasing decisions for Pixy cosmetics in Batam City. The utilized population consists of users who have used Pixy items, although the exact number is not yet known. The Lemeshow algorithm was used to count a total of 100 respondents using a purposive sampling strategy. Multiple linear regression models were used to test the data, along with data quality checks, classical assumption tests, influence tests, and hypothesis tests. The findings of multiple linear regression analysis show that brand image influences purchasing decisions by 59.9%. Product reviews influence 24.3% of purchasing choices. Digital marketing influences 40.9% of purchasing choices. Test results using the coefficient of determination (R2) show that brand image, product reviews and digital marketing can explain up to 70.9% of the variation in purchasing choices. Furthermore, the t test and F test show that brand image, product reviews, and digital marketing both individually and together have a good and big influence on the decision to purchase Pixy cosmetics in Batam City.

Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan dan Ukuran Usaha terhadap Kualitas Laporan Keuangan Umkm di Kecamatan Teluk Jambe Timur

This study aims to look at the effect of accounting understanding, education level and business size on the quality of MSME financial reports in the Teluk Jambe Timur sub-district. Questionnaires were used to obtain primary data for this quantitative research. In Teluk Jambe Timur sub-district, a sample of 93 MSMEs was selected using the puposive sampling technique. There are four types of tests in this study, namely, multiple linear regression analysis, instrument test, classical assumption test, and hypothesis testing. The findings of this study indicate that the three variables of accounting understanding, education level and business size have an impact on the quality of financial statements. This means that any variable used has the potential to affect how well MSMEs produce their financial reports.

Faktor – Faktor yang Mempengaruhi Peringkat Obligasi

The research was conducted to examine the influence of Company Size, Debt to Equity Ratio, Profitability, and Liquidity on Company Bond Ratings in the Financing Institutions Subsector. The research uses a descriptive method with sample selection in the form of nine companies operating in the non-banking financial industry, especially in the financial institution sub-sector listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. Data analysis in the research uses descriptive analysis testing, multiple determination coefficient testing, hypothesis testing, and classical assumption testing with the help of statistical tools in the form of SPSS 26.0. Through the research carried out, the results obtained are as follows: 1) Partially, Company Size has a positive and significant influence on the bond rating value 2) Partially, the Debt to Equity Ratio has a negative and significant influence on the bond rating value 3) Partially, Profitability does not have a significant influence on the bond rating value 4) Partially, Liquidity does not have a significant influence on the bond rating value 5) Simultaneously, the Company Size, Debt to Equity Ratio, Profitability, and Liquidity variables have a significant influence on the Bond Rating variable.

Peran Kepuasan dalam Memediasi Hubungan Kualitas Pelayanan dan Harga pada Loyalitas Pelanggan di E-Commerce Shopee

The development of marketing today is no longer limited to time and space. This condition is caused by technological advances that are very supportive of conducting marketing activities in a wider scope. Both for service and non-service offerings. Along with the growth of demand by consumers through online, market place platforms have emerged that offer various consumer needs. So there is sharp competition among sellers. These conditions require companies to pay attention to the satisfaction felt by consumers which will ultimately create loyal consumers. The company should also consider the different elements that influence it. The focus of this research is to analyze how customer satisfaction mediates the relationship between service quality and price on loyalty. The sample involved was 80 Shopee e-commerce customers. Data testing includes, data quality test, classic assumption test, outlier test, and path analysis. A significant discovery is that satisfaction does not serve as a mediator in the relationship between service quality, price, and customer loyalty.

Pengaruh Struktur Modal dan Likuiditas Terhadap Profitabilitas Bank Konvensional yang Terdaftar pada Bursa Efek Indonesia

This study aims to investigate the relationship between capital structure and liquidity with profitability of conventional banks in Indonesia. This analysis uses secondary data from 24 banks listed on the Indonesia Stock Exchange between 2021 and 2023. The analytical approach used includes multiple linear regression with classical assumption tests and hypothesis testing. The findings show that while capital structure has a significant positive impact on profitability, liquidity has no impact on profitability. The limitation of this study lies in the differences in the results of financial ratio analysis which may be influenced by variations in calculation methods. This study suggests that banking companies should pay attention to capital structure management to improve profitability. The contribution of this study lies in providing insights that can be used by bank managers and researchers in making strategic decisions related to capital structure and liquidity. Further research is expected to consider more comprehensive data as well as more standardized methods to improve the accuracy of the research results.

Pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan di Sektor Pertanian yang Terdaftar di Bei Periode 2019-2023

The purpose of this study was to determine how much leverage and profitability affect firm value in companies in the agricultural sector listed on the Indonesia stock exchange for the 2019-2023 period. This type of research uses quantitative research and data sources using secondary data which is explanatory research, and the population of this study is agricultural sector companies in 2019-2023. The sampling technique used purposive sampling method and the data collection technique used documentation and literature study methods. The data analysis technique used is quantitative analysis, classical assumption test, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression, multiple correlation, determination test, t test and f test. The results of this study indicate that leverage has a significant effect on firm value, profitability has no significant effect on firm value, and simultaneously leverage and profitability affect firm value.

Pengaruh Harga dan Kualitas Produk Terhadap Keputusan Pembelian pada Kentucky Fried Chicken (KFC) di Cabang Karawang Galuh Mas

The purpose of the study was to analyze purchasing decisions at Kentucky Fried Chicken (KFC) at the Karawang Galuh Mas branch which can be influenced by price and product quality. Using quantitative methods, through a focus on price and product quality variables. For sampling techniques, this study used purposive sampling, selecting samples based on specific criteria in accordance with research needs. Namely KFC consumers at the Karawang Galuh Mas branch. Data for this study were obtained through a questionnaire distributed to 96 respondents, then with a sample selection based on the Lemeshow formula. Data analysis was carried out through multiple regression to understand the relationship between variables thoroughly. While the classical assumption tests used in this study include normality test, multicollinearity test, and heteroscedasticity test with the help of the SPSS (Statistical Product and Service Solutions) version 27 program. The results of this study indicate that price and product quality have a positive and significant effect on purchasing decisions at Kentucky Fried Chicken (KFC) at the Karawang Galuh Mas branch.