Classical Hypothesis Testing Research Articles

Determinan Tingkat Pemahaman Mahasiswa Akuntansi terhadap International Financial Reporting Standard

This study aims to determine emotional intelligence, spiritual intelligence, learning behavior, and learning interest affect the level of understanding of accounting students about IFRS. This research is an empirical study on Accounting Department Students at the Pontianak State Polytechnic. The population of this research is the fourth semester students of the Diploma III study program at the Polytechnic Accounting Department. The variables observed/measured in this study were independent variables namely Emotional Intelligence (X1), Spiritual Intelligence (X2), Learning Behavior (X3), and Learning Interest (X4). While the devenden variable is the level of understanding of IFRS (Y). The research variables will be given a Likert scale of 1-5 with an assessment of the perception of statements from strongly disagree (scale 1) to strongly agree (scale 5). The data analysis technique in this study was quantitative analysis using data quality tests, classical assumption tests, hypothesis testing and multiple linear regression analysis with the SPSS program. The results of this study indicate that emotional intelligence, spiritual intelligence, learning behavior, and learning interest do not affect the level of students' understanding of IFRS. This is evidenced by the significance value of the t test (partial test) of the four independent variables which are above 0.05.

Analyzing Factors Influencing Purchase Intention for Crevolene Products from Evolene Company: A Study on Brand, Packaging, Promotion, Price, and Quality

The Indonesian market for dietary supplements, including products like creatine supplement, has seen significant growth due to the increasing focus on health and wellness. With a rise in fitness activities and a health-conscious population, there is a target market for such supplements. From the interview with the CEO of Evolene, it revealed a notable fluctuation in Crevolene sales since November 2022, raising concerns about revenue stability and sustainable growth. Understanding the contributing factors, such as changing consumer preferences, market dynamics, and pricing fluctuations, is crucial to develop effective marketing strategies. Preliminary findings suggest that Crevolene is gaining recognition among individuals who engage in regular workout routines, indicating a potential target market. By focusing marketing efforts on this segment and analyzing purchase intentions, Evolene can tailor strategies to increase sales and align with customer preferences. Further research is needed to refine market segmentation and develop precise targeting strategies. The purposes of this study are to identify the factors that influence Crevolene product from Evolene company sales and to increase sales of Crevolene product of Evolene Company. This study uses a quantitative research method with descriptive statistics. The sample for this research consists of 207 respondents taken by using non-probability sampling method. The questionnaire will employ a Likert scale with five levels, representing an interval scale. Questionnaire will be distributed online. The research tool used in this research is questionnaire. The data analysis methods used are validity test, reliability test, classic assumption test and hypothesis testing using SPSS software. Based on the research results showed that price, promotion and packaging have significant influence on purchase intention. Consumers before making a purchase, commonly check pricing among several brands or goods. A product’s competitive pricing or superior value as compared to alternatives might influence consumers’ buying intentions. A product may become more alluring when compared to more expensive choices thanks to price reductions or promotions, Promotions frequently include discounts, exclusive deals, or incentives, which give the buyer the impression that they are getting more for their money. Their opinion that they are receiving a good price or additional benefits may affect their decision to buy, also packaging that is attractive and well-designed may draw customers in, stand out on store shelves, and provide a good first impression.

PERAN MANAGEMENT ACCOUNTING SYSTEM TERHADAP PENGAMBILAN KEPUTUSAN STRATEGIS DAN KINERJA MANAJERIAL DIMODERASI KETIDAKPASTIAN TUGAS

The research aims to prove empirically: (1) the influence of the Management accounting system (MAS) on strategic decision making, and (2) The role of task uncertainty positively moderates or strengthens the influence of the management accounting system (MAS) on strategic decision making. This type of research is quantitative research. The unit of research analysis is the cooperative manager. Data obtained through questionnaire, which 81 out of 101 questionnaires distributed can be analyzed. The data obtained were analyzed by non-response bias testing, descriptive statistics, validity and reliability tests, classical assumption tests and hypothesis testing. Based on the findings of the data analyzed by the SPSS program, the research findings are: (1) the management accounting system (MAS) has no effect on strategic decision making, and (2) task uncertainty weakens the influence of the management accounting system (MAS) on strategic decision making

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PETANI TERHADAP USAHATANI MADU KELULUT DI KABUPATEN ACEH TIMUR

This study aims to determine the effect of the amount of stup, income and farming experience on the interest of farmers in running a kelulut honey farm in East Aceh Regency. This research was conducted in East Aceh District. The sampling technique used was saturated sampling technique with a total sample of 30 kelulut honey farmers in East Aceh Regency. The data used in this study are primary data and secondary data. The data analysis method used in this study is Multiple Linear Regression Analysis, using the Classical Assumption Test (Normality Test, Multicollinearity and Heteroscedasticity) and Hypothesis Testing (F Test, t Test and R2 Test). The results showed that simultaneously the influence of the independent variables (Number of stup, income and farming experience) on the dependent variable (Farmers Interest). Partially, the number of stup factors (X1) did not have a significant effect on farmers' interest, while the income factor (X2) and farming experience (X3) had a significant influence on farmers' interests.

Evaluation of frequentist test statistics using constrained statistical inference in the context of the generalized linear model

ABSTRACT When faced with a binary or count outcome, informative hypotheses can be tested in the generalized linear model using the distance statistic as well as modified versions of the Wald, the Score and the likelihood-ratio test (LRT). In contrast to classical null hypothesis testing, informative hypotheses allow to directly examine the direction or the order of the regression coefficients. Since knowledge about the practical performance of informative test statistics is missing in the theoretically oriented literature, we aim at closing this gap using simulation studies in the context of logistic and Poisson regression. We examine the effect of the number of constraints as well as the sample size on type I error rates when the hypothesis of interest can be expressed as a linear function of the regression parameters. The LRT shows the best performance in general, followed by the Score test. Furthermore, both the sample size and especially the number of constraints impact the type I error rates considerably more in logistic compared to Poisson regression. We provide an empirical data example together with R code that can be easily adapted by applied researchers. Moreover, we discuss informative hypothesis testing about effects of interest, which are a non-linear function of the regression parameters. We demonstrate this by means of a second empirical data example.

Pengaruh Financial Distress, Inflasi, dan Nilai Tukar Terhadap Keputusan Investasi serta Implikasinya Pada Nilai Perusahaan

The purpose of this study is to analyze the effect of financial distress, inflation, exchange rates on investment decisions and their implications for firm value. The value of the company shows the company's performance seen from the demand and supply of stock prices. During the Covid-19 pandemic, stock prices experienced a sharp decline, thus affecting the value of the company. This condition can have an impact on financial distress, where when there is financial distress the value of the company will decrease. The high inflation rate has an impact on the decline in the value of the company as a result of the decreasing level of investor confidence in investing their capital. This can be used as a signal for the company's management in making investment decisions in order to increase the value of the company. The population in this study is the property and real estate sub-sector companies listed on the Indonesian stock exchange for the 2019-2021 period, which are 83 companies. The sampling technique used was purposive sampling. The tests used in this study were descriptive statistical tests, classical assumption tests (normality, multicollinearity, heteroscedasticity and autocorrelation) and hypothesis testing (correlation & determination coefficient tests, t-test, and F-test). The results showed that financial distress had a negative effect on firm value, inflation had a positive effect on firm value, and the exchange rate had no effect on firm value. Investment decision variables have no effect on firm value.

ANALISIS PENGARUH BIAYA LOGISTIK TERHADAP NILAI DISTRIBUSI IKAN KONSUMSI

The purpose of this study is to analyze the influence of logistic cost toward distribution value of consumption fish of Pelabuhan Perikanan Nusantara Ambon. This study used secondary data in the form of time series data from January 2016 to December 2020. Data analysis method usedin this research is multiple linear regression equipped with a descriptive analysis, a classic assumption test and hypothesis testing. The classic assumption test shows that there is no problem with the variable being tested. The F-Test shows that logistic cost simultaneously and significantly influence distribution value of consumption fish. The T- test shows that logistic cost have a negative and significant effect toward distribution value of consumption fish. Based on the coefficient of determination, the logistic cost have an effect of 49.2% on the distribution value of consumption fish of Pelabuhan Perikanan Nusantara Ambon while the remaining 50.8% is influenced by other variables outside this study. Keywords: logistics costs, distribution value of consumption fish

The Effect of Financial Literacy and Self-Control on Students' Consumptive Behavior

Consumptive behavior is a negative thing that needs to be avoided, especially in students or students. Therefore, good financial literacy and self-control are needed. In this study, the author aims to determine the effect of financial literacy and self-control on students' consumptive behavior. The research method used is quantitative method. Data collection techniques are carried out by distributing questionnaires, observations and documentation. Data analysis techniques are carried out by testing the validity and reliability of instruments, classical assumption tests and hypothesis tests with t tests and f tests. The results of this study show that financial literacy has a partial effect on students' consumptive behavior. Furthermore, self-control has a partial effect on students' consumptive behavior. And at the same time, financial literacy and self-control have a significant effect on students' consumptive behavior. Thus, students who have good financial literacy and self-control will be better able to control consumptive behavior that has a negative impact.

Pengaruh Earnings Per Share, Arus Kas Operasi, Ukuran Perusahaan Terhadap Harga Saham

The purposes of this study are (1) to determine the effect of earnings per share, operating cash flow and company size together on stock prices, (2) to determine the effect of earnings per share on stock prices, (3) to determine the effect of cash flows operations on stock prices, (4) To determine the effect of company size on stock prices. This research is research that uses a quantitative approach. Furthermore, this research is a type of associative research. The data collection technique is a purposive sampling method. Methods of data analysis in this study are descriptive statistical tests, research model tests, classical assumption tests, regression tests and hypothesis testing. The results in this study are as follows: (1) there is an effect of earnings per share, operating cash flow, and company size together on stock prices (2) there is an effect of earning per share on stock prices, (3) there is an effect of operating cash flow on stock prices, (4) there is an effect of company size on stock prices.

Pengaruh Product Quality dan Brand Trust terhadap Repurchase Intention Melalui Customer Satisfaction sebagai Variabel Intervening pada Produk Kecantikan Brand Somethinc


 The purpose of this study was to analyze the effect of product quality and brand trust on repurchase intention through customer satisfaction as an intervening variable in Something beauty products. This study used a quantitative method by distributing questionnaires online to 100 respondents. The population in this study involves consumers who have repeatedly purchased products from Something in 2022. Based on data analysis techniques using validity tests, reliability tests, classical assumption tests, statistical tests and hypothesis tests using path analysis and Sobel test analysis with the help of data processing programs using SPSS for windows version 25. The results of this study are 1) Product Quality has a positive and insignificant effect on repurchase intention of Something products 2) Brand Trust has a negative and insignificant effect on repurchase intention of Something products. 3) Product Quality has a positive and significant impact on customer satisfaction of Something's product. 4) Brand Trust has a positive and significant influence on customer satisfaction of Something products. 5) Customer satisfaction has a positive and significant effect on repurchase intention of Something's product. 6) Product Quality has a positive and significant influence on repurchase intention through Customer Satisfaction of Something product. 7) Brand Trust has a negative and insignificant effect on repurchase intention through Customer Satisfaction of Something products.
 Keywords: Product Quality, Brand Trust, Repurchase Intention, Customer Satisfaction
 

The Effect of Motivation and Work Environment on Employee Performance at PT. Gapura Angkasa at Lombok International Airport

Advances in technology and information development affect a performance achievement. Employee performance can be influenced by motivation. In addition to motivation, employee performance is also influenced by the work environment. One of the main problems in human resources is how to improve the performance of employees. This study used a quantitative method by distributing questionnaires. The questionnaire in this study was distributed to 46 respondents. This study used data analysis techniques, namely instrument testing, classical assumption testing, regression analysis and hypothesis testing. The results of this study are that there is a joint influence between motivation and work environment on the performance of employees of PT. Gapura Angkasa at Lombok International Airport. This is reinforced by the results of the calculation of the coefficient of determination where R is 0.768 with R2 of 58.9%.

PENGARUH MODAL, LUAS LAHAN DAN TEKNOLOGI TERHADAP PENDAPATAN PETANI PADI DI SUBAK SEMPIDI, KECAMATAN MENGWI, KABUPATEN BADUNG

This study is to find out how big is the effect of capital, land area and technology on farmers’ income level in Mengwi sub-district, Badung regency. This study was descriptive quantitative research, the data processed by the needs of the model used. The source of the data were interview, documentation and data collection sheet. The total of population in this study was 223 people, and the total of sample was 70 respondents. The data was processed by classical assumption test and hypothesis test and heteroscedasticity, normality test, multicollinearity test, autocorrelation test and the data analyzed by multiple linear regression method. The result of the study showed that simultaneously the variable of capital, land area, and technology influenced significant and positive on farmers’ income. Partially capital, land area and technology influenced significant and positive on farmers’ income in Mengwi sub-district Badung regency. The estimation was done to measure proportion and percentage from variation total of dependent variable which able to explained by regression model. From the result of regression above R square (R2) was 0,786 which means the independent variable explained the variation of farmers’ income in Subak Sempidi Mengwi sub-district, Badung regency of 78,6% affected by capital, land area and technology. While the rest 21,4% explained by others variables outside of the study.

Dividend Policy Mediates the Impact of Financial Performance and Asset Structure on Firm Value

In the country's economic growth, the construction industry is an important contributor and is directly influenced by government policies, because the government can regulate the economy by carrying out public works construction during periods of stagnation. The purpose of this study is to analyze and provide empirical evidence of Dividend Policy mediating the influence of Asset Structure on Company Value. The research was conducted using quantitative descriptive research methods. The population used is 18 manufacturing companies in the construction and building sector listed on the Indonesia Stock Exchange. The samples used were 10 companies. The analytical tools used use regression model tests, classical assumption tests, hypothesis tests and path analysis. The results of the study can be concluded indirectly Asset Structure through Dividend Policy has a significant influence on Company Value.

Customer Satisfaction and Repeat Business are impacted by Product Quality and Services

To survive in the increasingly rapidly changing marketing world, companies are required to work harder, smarter and creative. The purpose of this study is to determine and analyze the effect of consumer satisfaction on consumer loyalty. The study was conducted using associative descriptive research methods. The population in this study is 1,569 consumers of Pintu Brand S-Plus at Mitra10 Cibubur as many as 1,569 consumers. The sample used was 319 respondents. The analytical tools used use descriptive statistical tests, classical assumption tests and hypothesis tests. The results of the study can be concluded that there is a positive and significant influence of Consumer Satisfaction on Consumer Loyalty showing the results of the tcount test = 12.592 while ttabel = 1.649 (tcalculate > ttable) with a significance level of 0.000 < 0.05, then in other words H0 is rejected and Ha is accepted.

Analisis Perbandingan Prilaku Konsumen Dan Minat Berbelanja Pada Pasar Tradisional Dan Pasar Modern Di Kota Langsa

ABSTRACT
 The purpose of this study was to determine the differences in consumer behavior and people's buying interest when shopping at traditional markets and modern markets in Langsa City. This type of research is quantitative. The population in this study is all people who shop at traditional markets and modern markets in Langsa City whose number is unknown, while the number of samples in this study is 50 people who shop at traditional markets and 50 people who shop at modern markets. The data collection technique used is a questionnaire. Data analysis techniques in this study include research instrument testing, classical assumption test and hypothesis testing. The results showed that there were differences in consumer behavior when shopping at traditional markets and modern markets in Langsa City. This is evidenced from the results of hypothesis testing using the paired sample test, it is known that the value of consumer behavior in traditional and modern markets is obtained t arithmetic is greater than t table, which is 3.953 greater than 2.0106 and the value of sig (2-tailed) is 0.016 less than 0 0.05, then Ho is rejected and Ha is accepted and there are differences in shopping interest in traditional markets and modern markets in Langsa City. This is evidenced by the results of hypothesis testing using the paired sample test, it is known that the value of shopping interest in traditional and modern markets is obtained by t count greater than t table, which is 2.667 greater than 2.0106 and a significant value of 0.002 less than 0.05, then Ho is rejected. and Ha accepted.
 
 Keywords: Consumer Behavior, Buying Interest, Traditional Markets and Modern Markets

THE INFLUENCE OF FAMILY ENVIRONMENT AND ENTREPRENEURSHIP EDUCATION ON ENTREPRENEURIAL BEHAVIOR IN MSMES IN MEDAN KOTA DISTRICT

The purpose of this study is to analyze whether the entrepreneurial behavior of MSMEs (ministry of micro small & medium enterprises) in the Medan Kota District is influenced by the family environment and entrepreneurship education. This study applies descriptive research and a quantitative approach. Multiple linear regression with SPSS is used to measure results. The population of this study consists of 99 MSMEs in Medan Kota District. The questionnaire method is used for sampling. The t test and the coefficient of determination (R2) are used to check the hypotheses. Data analysis techniques using instrument test, classical assumption test, statistical test, and hypothesis test. Based on the research findings, it is known that there are two things that are true, the family environment influences the entrepreneurial behavior of MSMEs in Medan City District; the more conducive the family environment is for MSMEs, the more likely MSMEs are to exhibit entrepreneurial behavior, and entrepreneurship education influences MSME entrepreneurial behavior in Medan Kota District; the more knowledge MSMEs acquire from entrepreneurship education, the more likely MSMEs are to do so.

Profitability Moderation on the Effect of Tax Avoidance on Company Value

Taxes are a burden on corporations that eat into corporate profits, whereas taxes on a country are revenues that are used to pay for government spending. These differences motivate companies to manage their tax liabilities. Corporate values ​​are also influenced by high corporate profitability. The purpose of the study is whether tax avoidance affects firm value and whether weakening profitability increases the effect of tax avoidance on firm value. The study will be conducted from April 1 to July 1, 2022. The underlying theories of this research are agency theory and signaling theory. The subjects of this study include 14 multinational companies registered on the Indonesian Stock Exchange during the period 2017-2021, representing a sample of 70 companies. The data analysis techniques used were descriptive, pooled, classical hypothesis testing, simple linear regression analysis test, moderate regression analysis (MRA), test f, test t, and r2. Data obtained from (www.idx.co.id) and (www.idnfinancials). Research shows that tax avoidance has a significant positive impact on firm value. At the same time, modest profitability does not significantly increase the effect of tax avoidance on firm value

Pengaruh Pembiayaan Murabahah Terhadap Laba PT. Bank SUMUT Syariah KCP Stabat Periode Tahun 2020-2022

This study aims to determine the effect of the distribution of murabahah financing on PT. Bank SUMUT Syariah KCP Stabat. The data source for this research was obtained from the financial statements of PT. Bank SUMUT Syariah KCP Statutory period 2020-2022. Processing and in this study using the computer program SPSS and Microsoft Office Excel. Data analysis in this study used descriptive statistics, classical assumption tests, hypothesis testing, and simple linear regression analysis. Based on this test it is explained that there is a significant influence between murabaha financing on PT. Bank SUMUT Syariah KCP Stabat for the 2020-2022 period, this is proven through a hypothesis test, namely the t test which shows a significance value of less than 0.05 or (0.000 <0.05) and tcount > ttable (4.228 > 2.03224) then there is no effect of variable X on variable Y. Murabaha financing distributed affects the profit earned by PT. Bank SUMUT Syariah KCP Stabat is 32.5% while the remaining 67.5% is influenced by other variables such as financing that receives fee-based income, service income, non-performing financing, the amount of bank capital, and so on. There is a positive or parallel relationship between murabahah financing and PT. Bank SUMUT Syariah KCP Stabat. The more murabahah financing that is channeled, the profit earned by PT. Bank SUMUT Syariah KCP Stabat will also increase, and vice versa if the murabahah financing distributed decreases, the profit earned by PT. Bank SUMUT Syariah KCP Stabat will also decrease.

ANALISIS KEBIJAKAN DIVIDEN SERTA KINERJA KEUANGAN YANG BERDAMPAK PADA NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this research is to prove the impact of dividend policy and financial performance on the value of food and beverage companies listed on the IDX. The operational variable definition in this study uses the dependent variable firm value, while the independent variables are dividend policy and financial performance. The research population is a food and beverage company listed on the IDX. Data collection technique using purposive sampling. The number of research samples is 10 companies with a total of 50 observations. Data analysis techniques with descriptive statistical analysis, classical assumption tests (multicollinearity, autocorrelation, heteroscedasticity, and normality), hypothesis testing and multiple linear regression analysis. The results of the analysis show that dividend policy (DPR) partially has a significant positive impact on firm value and financial performance (ROA) has an insignificant positive impact on firm value. The determination test shows an adjusted R2 value of 0.356, which means that the variable firm value can be explained by the two independent variables of dividend policy and financial performance of 35.6%, while the remaining 64.4% is explained by other factors outside this study.

Pengaruh Transparansi Pengelolaan Zakat Terhadap Minat Muzakki Desa Paluh Manis Kecamatan Gebang Membayar Zakat Pada Baznas Kabupaten Langkat

The research aims to determine the effect, the magnitude of the influence, and the relationship between the transparency of zakat management on the interest of muzakki in Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. The data source for this research was obtained from questionnaire answers given by research respondents, namely the people of Paluh Manis Village, Gebang District, who paid zakat at BAZNAS, Langkat Regency, as many as 56 respondents. Data analysis in this study used validity test, reliability test, classic assumption test, hypothesis test, and simple linear regression analysis. Based on this test, it is explained that there is a significant influence between the transparency of zakat management on the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency. smaller than 0.05 or (0.000 <0.05) and tcount > ttable (4.382 > 2.00488) so there is an influence of variable X on variable Y. Transparency of zakat management affects the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency by 24.9%. There is a positive or parallel relationship between the transparency of zakat management and the interest of the people of Paluh Manis Village, Gebang District, to pay zakat at BAZNAS, Langkat Regency.