Multiple Linier Regression Analysis Research Articles

Peran Produk Wisata dan Citra Destinasi terhadap Keputusan Berkunjung Wisatawan

The purpose of this study is to determine the role of tourism products and destination image of tourists visiting decision. The method in this study uses a type of probability sampling, including simple random sampling with a sample of 200 respondents. The analysis technique used is multiple linier regression analysis, coefficient of determination, simultaneous model testing (F test), and partial hypothesis testing (T test). T test result shower that tourism products had a positive and significant effect on visiting decisions, destination image had a positive and significant effect on visiting decisions.The F test results the probability value sig. 0,000 < 0,05 which means that the F test can be accepted and shows the influence simultaneously. Based on the results of the coefficient of determination test obtained a value of 0,596 can be interpreted that the influence of tourism products and destination image on the decision of visiting that is equal to 59,6%, the remaining 40,4 % is influenced by other factors not explained this study.

Meningkatkan Kinerja Guru melalui Kepemimpinan Kepala Madrasah dan Supervisi Pendidikan

The research based on the phenomenon that indicates Madrasah Tsanawiyah’s teachers in Samarinda has a good performance when their headmaster lead them effectively and supervision of functional agencies. The purpose of this research are: (a) to describe the quality of the leadership of headmasters of Madrasah Tsanawiyah, (b) to describe the quality of educational supervision of Madrasah Tsanawiyah, (c) to describe the quality of the teachers performance of Madrasah Tsanawiyah, (d) to find out the influence of headmasters’ leadership on the teachers performance of Madrasah Tsanawiyah partially, (e) to find out the influence of education supervision on the teachers performance of Madrasah Tsanawiyah partially, and (f) to find out the influence of headmasters’ leadership and education supervision on the teachers performance of Madrasah Tsanawiyah in Samarinda simultaneously. The entire study population Madrasah Tsanawiyah teachers of Samarinda amount 629 people, while the sample are 76 teachers applied multi - stage sampling technique. Determination of madrasah through purposive sampling technique, whereas the selection of respondents conducted through random sampling technique. Data collection used questionnaire techniques, while the data analysis techniques used Multiple Linier Regression Analysis. The result of this research concluded as follows. The headmasters’ leadership based teachers’ assessment are categorized as good (μ= 4,09), while the implementation of education supervision are in good category (μ = 3,92), and the teachers’ performance are in good category (μ = 4,01). Partial leadership has a strong influence on the teachers’ performance of Madrasah Tsanawiyah (r= 0.73). The headmasters’ leadership contributed 54.6 % to the effect for improving the quality of teachers performance. Partial implementation of educational supervision has a strong influence on the teacher performance of Madrasah Tsanawiyah (r = 0.72). Implementation of educational supervision contributed 53% to the effect for improving the quality of teacher performance. Headmasters’ leadership and implementation of educational supervision simultaneously have a strong influence on the teachers performance of Madrasah Tsanawiyah (r = 0.74). Headmasters’ leadership and implementation of educational supervision contributied 56.1 % for improving the quality of teacher performance.

ANALISIS KEPUTUSAN INVESTASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Investment activity in the capital market is one of the activities of allocating funds in the form of long-term assets in the hope of obtaining future profits. This research aims to determine the effect of liquidity, profitability, dividend policy, leverage on investment decisions and growth opportunity as variables moderation. &#x0D; The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period of 150 companies. Samples were taken by purposive sampling method as many as 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The type of data used is secondary data obtained from company financial statements. Data analysis method used is classical assumption test, multiple linier regression analysis, t test, f test, and test coefficient of determination.&#x0D; The result show that liquidity, profitability, dividend policy have no effect on the investment decisions. While the leverage have a negative significant effect on the investment decisions. And growth opportunity can not moderate the effect of leverage on the investment decisions. investment decisions of manufacturing companies on the Indonesia Stock Exchange must be able to allocate their funds appropriately to various assets in order to generate profits in the future so that they can be used to fund investment.

Pengaruh Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan

This research is aimed to know the influence of invesment decision and funding decision partially and simultaneously toward company value at property and real estate companies listed in the Indonesia Stock Exchange from 2014 to 2017. The sample uses the method of purposive sampling. The populations of this research are all companies of property and real estate. The population of 48 companies obtained by 27 companies is as research sample. The analysis data uses the multiple linier regression analysis. Based on the analysis data can be concluded that the investment decision influences significantly toward the company value. The funding decision influences significantly toward the company value. The test result of model suitability shows the investment decision and funding decision influence significantly toward the company value. The value of determination of coefficient (R2) about 0.511 shows that the influence of investment decision and funding decision toward company value about 51,1%, and the remains are 48,9% are influenced by other variability outside of the research. Keywords—: Investment Decision; Funding Decision; Company Value; Property and Real Estate.

KOMPETENSI DAN PERSPEKTIF FEMININ DALAM AUDIT

Audit quality is all posibilities (auditor) where the auditor when auditing the financial statements can find what is happening in the client’s accounting system and report it in audited financial statements. The audit must be carried out by one or more people who have sufficient expertise and technical training. The gender factor is an individual characteristic that is brought for within a person that is brought along and self perception is related to the way in which information is collected and prepared, thus affecting the quality of the resulting audit. This study tries to analyze competence and associate gender with audit quality.The subject in this study were auditors who worked at Kantor Akuntan Publik (KAP) in West Jakarta. Data collections uses purposive sampling with the criteria of auditors who have worked at least one years in KAP. The design of this study is causality or causation, using multiple linier regression analysis tools.The result showed that audit knowledge has a positive affect on audit quality but feminine personality negatively affects audit quality. While work experience and masculine personality has no effect to audit quality. This research to produces audit quality that is produced from audit knowledge while audit knowledge will increase accountability so that it will improve the quality of work results. On the other hand aggressive, emotional and illogical attitudes possessed by feminine personalities would otherwise lose audit quality. Keywords: audit knowledge, work experience, gender, feminine, masculine, audit quality

Faktor-Faktor Yang Mempengaruhi Corporate Social Disclosure Pada Perusahaan Manufaktur Di London Stock Exchange

The purpose of this study was to analyze the influence of firm age, leverage, profitability, liquidity, and gender on corporate social disclosure. Corporate social disclosure is measured using content analysis methods based on GRI Standards 2016. This research is based on a quantitative method using multiple linier regression analysis. The population of this study is manufacturing companies listed on London Stock Exchange in 2015-2017. The data analysis tool used is the IBM SPSS 21 program. The conclusion of this study is that leverage variable has a significant negative effect on corporate social disclosure, while firm age, profitability, liquidity, and gender variables have no significant effect on corporate social disclosure. The results showed that leverage has a negative and significant effect on corporate social disclosure. Firm age, profitability, liquidity, and gender have not a significant effect on corporate social disclosure.

PENGARUH KEPUASAN KERJA, FASILITAS KERJA DAN STRES KERJA TERHADAP KINERJA PERSONIL PLETON I YONKAV 6/NK KODAM I BUKIT BARISAN

The term of this study is: Does the job satisfaction, work facility and work stress affect on employee performance at Pleton I YONKAV 6/NK KODAM I BUKIT BARISAN. The aim of the study is to determine the effect of job satisfaction, work facility and work stress of employees performance at Pleton I YONKAV 6/NK KODAM I BUKIT BARISAN.The sample of this study were 50 employees at Pleton I YONKAV 6/NK KODAM I BUKIT BARISAN. The technique of the data analysis in this research is Multiple Linier Regression Analysis. The results of this study show that job satisfaction has a positive and significant influence on Employee Performance; Work Facility has a positive and significant influence on Employee Performance; Work stress has a negative and significant influence on Employee Performance at Pleton I YONKAV 6/NK KODAM I BUKIT BARISAN, finally job satisfaction, work facility and work stress simultaneously have a significant effect on Employee Performance at Pleton I YONKAV 6/NK KODAM I BUKIT BARISAN.

Pengaruh Profitabilitas, Likuiditas, dan Leverage terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017

This study aimed to find out the effect of variables such as profitability, liquidity, and leverage on Corporate Social Responsibility (CSR) Disclosure. Type of this research used was quantitative research. The total companies used in this research were 27 mining companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. This research used multiple linier regression analysis. Partially Profitability (ROE) had a significant positive effect on CSR Disclosure, while Liquidity (Current Ratio) and Leverage (DER) had no effect on CSR Disclosure. The result also showed that simultaneously Profitability (ROE), Liquidity (Current Ratio) and Leverage (DER) had a significant positive effect on CSR Disclosure.

THE EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE, WORK MOTIVATION AND DISCIPLINE ON EMPLOYEE PERFORMANCE

The purpose of this research is to know and analyze the influence of transformational leadership style, work motivation and discipline to employee performance at PT Berkah Makmur. This research is a kind of causal associative research which is obligatory for relationship relation between one variable with other variable or the like. The population in this study are employees who work in PT Berkah Makmur. Sampling method using saturated sampling technique with the number of samples of 32 respondents. Primary data were collected through questionnaires, secondary data. Data analysis method used is descriptive and quantitative analysis method with multiple linier regression analysis technique. The result of hypothesis test show that transformational leadership style and work motivation have no effect on employee performance in Koperasi Berkah Makmur, but discipline to employee performance in Koperasi Berkah Makmu. Determination coefficient test shows 813% employee performance can be explained by the variables of transformational leadership style, work motivation, and discipline, while the remaining 18.7% is explained by other factors not included in this study

Dampak Lingkungan Kerja Fisik dan Lingkungan Kerja Non Fisik Terhadap Kepuasan Kerja Karyawan

Abstract&#x0D; The aim of this study is to examine and analyze the effect of physical and non-physical working environment on the employee working satisfaction. The population in this study are all employees of Matahari Department store in Ambon City Center (ACC) in Ambon. The sampling technique used in this study is census technique with 79 respondents as final amount of sample. Data collection in this study is taken using questionnaire, while the analysis of the data to answer the research question used multiple linier Regression analysis.&#x0D; The result shows that the physical and non-physical working environment proven to have positive and significant impact on the employees working satisfaction in Matahari Department store in Ambon City Center (ACC) in Ambon City. This is shown by regression coefision of physical and non-physical working environment in which if they increase, it is followed by the increase of employees working satisfaction. Thus, it can be said that the increase of physical and non-physical working environment value will increase the employees working satisfaction in Matahari Department store in Ambon City Center in Ambon.&#x0D; &#x0D; &#x0D; &#x0D; Keywords&#x0D; :&#x0D; &#x0D; Physical Work Environment, Non-Physical Work Environment, Job Satisfaction&#x0D; &#x0D; &#x0D; &#x0D;

Analisis Penentuan Pendapatan Industri Kecil Batik (Desa Pakandangan Barat Kabupaten Sumenep)

Economic growth should be directed in order to increase incomes and overcome economic disparities and social inequalities and also supported by an increase in productivity and efficiency and quality of human resources. Batik industry is one branch of the clothing and leather industry. One of the branches would observed by the author is a small batik industry, because batik is a traditional folk craft, which is one characteristic of Indonesian country and leather clothing industry branches that have a level of development prospective. This study aims to find out the factors wich affect the income of Small Batik Industry at West Pakandangan Village. Bluto sub district, Sumenep districts This study uses multiple linier regression analysis with primary data. The result show that the variable of capital (X1)significant positive effect of 0,000, labor (X2) significant positive effect of 0,001, total production (X3) significant positive effect of 0,055 and pattern share(X4) significant positive effect of 0,000 has simultaneously positive effect and significant to income. For individual, capital variable has no effect and significant at the income of Small Batik Industry at West Pakandangan Village. Bluto sub district, Sumenep districts

The Implementation of Accounting Conservatism Principles

This research investigates the influence of Company Growth, Investment Opportunity Set (IOS), and Managerial Ownership toward the application of accounting conservatism principles at mining companies listed in Indonesia Stock Exchange (IDX). This research used secondary data from IDX in 2014-2016. The sample of this research used purposive sampling technique. Based on purposive sampling method, the number of the samples were 21 companies. The data analysis technique used multiple linier regression analysis. The results of this research show that company growth and managerial ownership has negative influence toward accounting conservatism principle, meanwhile investment opportunity set has positive influence toward the application of accounting conservatism principle.

Capital Structure, Profitability, Firm Size and Corporate Tax Avoidance: Evidence from Indonesia Palm Oil Companies

This study aims to provide empirical evidence about the effect of capital structure, profitability and firm size on coporate tax avoidance. The dependent variable used in this study was tax avoidance proxied by the effective tax rate (ETR), and the independent variable was capital structure (DER), profitability (ROA), and firm size. The population in this study were palm oil companies listed on the Indonesian Stock Exchange for the period 2007-2018. The samples consist of 4 palm oil companies by using purposive sampling method. The analysis technique used in this research was multiple linier regression analysis. The result shows that capital structure and profitability have positive effect on tax avoidance, while firm size have no effect on tax avoidance.

PENGARUH FAKTOR MAKROEKONOMI TERHADAP TOTAL NILAI EMISI SUKUK KORPORASI DI INDONESIA (PERIODE JANUARI 2013-DESEMBER 2017)

This research aims to analyze the influence of inflation, rupiah exchange rate and SBIS reward to total value of corpotate sukuk emissions in Indonesia. all data uses in this research contained from Bank Indonesia, Kemendag Indonesia and Otoritas Jasa Keuangan . This research used the quantitative approach method. The data analysis method used in this research is multiple linier regression analysis. Based on the result of this research showed that simultaneously inflation, rupiah exchange rate and SBIS reward had significant effect to total value of corporate sukuk emissions with significant value 0,000. Partial test are showed that inflation and SBIS reward has significant and negative affect to total value of corporate sukuk emissions, while rupiah exchange rate has significant and positive affect to total value of corporate sukuk emissions in Indonesia period January 2013 to Desember 2017.Keywords: Corporate Sukuk, Inflation, Rupiah Exchange Rate, Certificate of Sharia Indonesian Bank (SBIS)

Pengaruh Fakto Fundamental Terhadap Harga Saham Syariah pada Perusahaan Yang Terdaftar di Jakarta Islamic Indek Periode 2011 – 2016 Pengaruh Fakto Fundamental Terhadap Harga Saham Syariah pada Perusahaan Yang Terdaftar di Jakarta Islamic Indek Periode 2011 – 2016

This research aims to determine the effect of return on asset, earnings per share, debt to equity ratio, and price to book value of sharia stock price in Jakarta Islamic Index partially or simultaneously. This research uses quantitative approach with multiple linier regression analysis using panel data. The analytical tool being used is Eviews 8.0 software. The population used in this study is a company registered in the Jakarta Islamic Index. While the sample research is 10 companies in Jakarta Islamic Index that meets the criteria of purposive sampling. The period of This research over the period of 6 years from 2011 - 2016. The result showed that return on asset, earnings per share, debt to equity ratio, and price to book value influence simultaneously and significant to sharia stock price. And partially variable earning per share and price to book value have positive and significant influence, return on asset variable have significant influence with negative direction, while variable of debt to equity ratio have negative effect not significant to shariah stock price at company registered in Jakarta Islamic Index 2011 – 2016 period.Keywords: Sharia stock price, Return On Assets, Earning Per Share, and Debt to Equity Ratio

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIER MAHASISWA AKUNTANSI SEBAGAI AUDITOR

The aims of this research is to determine and analysis factors of influence selection of career accounting student as an auditors. The factors is the financial rewards, professional training, work environment, market considerations and social values. The populations of this research is accounting student from the College of Economics Pelita Indonesia in Pekanbaru City. The samples in this research is 43 respondents. Method of collection data with using questionnaire, and data analysis is using multiple linier regression analysis with SPSS version 19. In this research a result is variable of the financial rewards, professional training, work environment, market considerations and social values not have an infuence on selection of career accounting student as an auditors.&#x0D;

Faktor Kemampuan Non Keuangan: Berpengaruh Pada Model Pengembangan Pada Industri Batik (Studi pada Kampung Batik Laweyan)

This research is aims to identify the characteristics of internal environment as well as the profile of the management capability of the batik industry in Kampung Laweyan, Surakarta. Furthermore, to know the factors of the ability of management is to encourage the main factors in managing business for batik industry. The object of this research is batik industry in Kampung Laweyan in ​Kecamatan Laweyan, Surakarta. The study involved 100 batik entrepreneurs with 65 samples middle and small-scale batik entrepreneurs in Laweyan, where the overall input of the questionnaire was good. The analysis used is descriptive analysis and quantitative analysis by using multiple linier regression analysis and multilevel regression analysis (Moderate Regression Analysis). The result of this research shows that from 5 independent variables and dependent variables only 3 hypothesis are accepted, they are operational management capabilities which have a negative effect, marketing management and human resources management’s ability have positively influence to nonfinancial performance. Keyword: business development model, non-financial performance, batik industry

Analisis Faktor–Faktor yang Mempengaruhi Alokasi Anggaran Belanja Modal

Regional Autonomy intended that each region can be independent in conducting regional development in the form of capital cost in order to increase the area of fixed assets. The purpose of this study is to determine whether there is the influence of the Economic Growth, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Original Income Area, SiLPA, and Total Area against Capital Expenditure of the District/City in Indonesia. This study used secondary data obtained from the Supreme Audit Agency in 2017. The sample used in the study were 180 District/City located in Indonesia. The way to analyze the data by using multiple linier regression analysis. Based on the analysis stated that the variable Revenue Sharing Fund, Original Income Area, Total Area effect on Capital Expenditure. While Economic Growth, General Allocation Fund, Special Allocation Fund, SiLPA does not effect on Captital Expenditure.

Persepsi Konsumen atas Risiko Pembelian Melalui Media Online

The purpose of this study is to investigate empirically the risk factors that will influence both simultaneously and partially on the customer's decision to make purchases through online media. This research was used by using questionnaires methods. Population of this study was student and employee at Darma Cendika Catholic University, Surabaya. Research involves to 220 respondent. The sampling technique in this study was used convenience sampling and purposive sampling. The technique of data analysis using factor confirmatory analysis and multiple linier regression analysis. The result of the research by factor analyze confirmatory showed that new factor risk is Psychological Risk. The results of multiple linear regression analysis indicate Privacy Risk, Quality Risk, Purchase Behavior Risk, Information Risk, Product Delivery Risk, Psychological Risk, Health Risk, and Product Size Risk have a significant negative effect on customer Purchasing Decisions through online media.

KEBERHASILAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DALAM PERSPEKTIF KOMITMEN ORGANISASIONAL DAN PENGETAHUAN MANAJER

This study aims to determine the influence of organizational commitment and knowledge of accounting managers on the successful implementation of accounting information systems either simultaneously or partially. It was conducted at SOE in West Java. The research method used were descriptive and verification method. The number of samples were 33 companies, with a simple random sampling technique. The type of data is primary data obtained through a questionnaire distributed to the accounting department manager. The analysis used is multiple linier regression analysis. The results indicated that the level of organizational commitment and the successful implementation of accounting information systems are in the high category, the knowledge of accounting managers is in the very high category. Either simultaneously or partially organizational commitment and knowledge of accounting managers have a positive and significant effect on the successful implementation of accounting information systems at SOE in West Java. The greatest influence is the knowledge of accounting managers.