Partial Test Results Research Articles

PENGARUH KEMUDAHAN DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN TIKET PESAWAT SECARA ONLINE MELALUI TRAVELOKA

This research aims to find out how much the ease of use and brand image influence on the decision to purchase plane tickets online through Traveloka. This research was conducted online in April 2021 in Cilacap, Central Java. The research uses a descriptive quantitative approach. The Types of data utilized in this study are primary and secondary data. Data collection is done by online send around questionnaires. The sampling method used is a purposive sampling technique. The amount of samples in this study is 96 respondents. Data analysis used in this research are descriptive analysis, validity test, reliability test, double linear regression analysis, partial test, simultaneous test, classical assumption test, and determination coefficient test. Based on partial test results, ease of use shows the sig > a (0.969 > 0.05) value and the brand image shows the sig < a (0.000 < 0.05). Whereas the simultaneous result shows the sig < a (0.000 < 0.05) value. The result of the coefficient determination test shows that ease of use and brand image influences purchase decisions by 50.8% and the leftovers are influenced by the other factors which are not included in this research. The research shows that in partial, ease of use doesn’t affect significantly on purchasing decision and brand image influences significantly on purchasing decision. Simultaneously, ease of use and brand image influences significantly on purchasing decisions.

PENGARUH HUTANG, KEPEMILIKAN SAHAM, DEWAN KOMISARIS DAN PROFITABILITAS TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

This study aims to obtain empirical evidence of the influence of debt, share ownership, board of commissioners and profitability on disclosure of food and beverage company social responsibility on the IDX in 2015-2021. This study uses financial report data from food and beverage companies during the 2015-2021 period. As well as obtaining answers to the gaps in several previous research results.
 The analytical tool used to test the effect between variables in this study is a simultaneous test (f test) and partial test (t test) regarding each variable X on variable Y with a confidence level of 95%. Then from the partial test results using the t test. t test is known that debt, foreign share ownership, the board of commissioners and profitability have a significant effect on social responsibility. The entire analysis uses the e-views program. The results of this study are expected to provide an overview and understanding of corporate social responsibility disclosure.

THE EFFECT OF EMOTIONAL INTELLIGENCE, SELF EFFICACY, AND LEARNING MOTIVATION ON STUDENT’S LEARNING ACHIEVEMENT IN FINANCIAL ACCOUNTING SUBJECT GRADE XI ACCOUNTING AT STATE VOCATIONAL HIGH SCHOOLS IN EAST JAKARTA

This study aims to determine and explain the influence of emotional intelligence, self-efficacy and learning motivation on student achievement in financial accounting subjects in class XI Accounting at SMK Negeri in East Jakarta. This research is quantitative research with a survey method. The population in this study were students of class XI Accounting at State Vocational Schools in East Jakarta, with an affordable population of 178 students and a total sample of 119 respondents. The sampling technique in this study was proportional random sampling through the isac and michale tables with a significance level of 5%. The results of partial hypothesis testing indicate that the emotional intelligence variable (X1) influences learning achievement (Y). The evidenced by the value of tcount > ttable 2,930 > 1,98081, the self-efficacy variable (X2) has an influence on learning achievement (Y) as evidenced by the value of tcount > ttable (2,061 > 1.99081), learning motivation (X3) influences achievement learning (Y) as evidenced by the value of tcount > ttable (4,410 > 1,99081) and simultaneous hypothesis testing shows that emotional intelligence (X1), self-efficacy (X2), and learning motivation (X3) affect learning achievement (Y) as evidenced by the value of Fcount > Ftable (49.062 > 2.68). Based on the results of this study indicate that there is a positive and significant influence between emotional intelligence and learning achievement. There is a positive and significant influence between self-efficacy and learning achievement. There is a positive and significant influence between learning motivation and learning achievement. And there is a simultaneous influence on student achievement between emotional intelligence, self-efficacy, and learning motivation

DETERMINASI RETURN SAHAM PADA PERUSAHAAN SUB-SEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

To get optimal investment returns, of course, investors need to analyze based on financial ratios in the financial statements as indicators of investing decision. This type of research is explanatory which is useful in analyzing the relationship between one variable and another. The source of data used in this study is secondary data that is quantitative in nature with the determination of the sample used by the purposive sampling method and obtained 12 companies in the plantation sub-sector that were sampled in the study. The analytical method used is panel data regression analysis with pool data analysis.
 Based on the results of partial test, partially the CPO commodity price variable has a significant effect on stock returns, the profitability performance variable proxied using net profit margin has a significant effect on stock returns, the market performance variable proxied using the price earning ratio has no significant effect on stock returns. The performance of the leveraged leverage which is proxied using the debt to equity ratio has a significant effect on stock returns.

Effect Of Relationship Marketing Towards Customer Loyalty In The Lubricant Industry

The pandemic COVID-19 is a global health crisis, but the impacts are on the economics and social aspects. PT Cemako Lestari Indonesia is a company engaged in the lubricant industry trying to maintain customer loyalty through relationship marketing even though the current pandemic conditions are hampering sales activities. This study uses a quantitative approach. The population in this study were 50 customers of PT. Cemako Lestari Indonesia. The sampling technique used was saturated sampling. Data collection was done using Google Forms. The data analysis technique used is the R square test, F test and t test at a significant level of alpha 0.05. The result of this research is relationship marketing has a significant effect on customer loyalty. While the results of partial hypothesis testing indicate that trust, commitment, communication has a significant effect on Customer Loyalty, but the Conflict Handling has no significant effect on Customer Loyalty.

Service Quality Impact on Customer Satisfaction of Multipurpose Loan Products

This study aims to determine: How the influence of service quality on customer satisfaction at PT WOM Finance Kemayoran Branch, Central Jakarta. This research is a quantitative study. The research location is PT WOM Finance, Kemayoran Branch, Central Jakarta. The population in this study were customers of PT WOM Finance Kemayoran Branch, Central Jakarta, the sampling method was carried out by the random method, and using the Slovin 79.36 formula rounded up to 80 respondents. Based on the results of partial hypothesis testing, the T-test of the Service Quality variable obtained a T-count value of 7,297 while the statistical table (T table) was 1,665 and the significance value of the Service Quality variable was 0.000 less than 0.05. So it can be concluded that Service Quality partially has a positive and significant effect on Customer SatisfactionKeywords: Service Quality, Customer Satisfaction

Service Quality Impact on Customer Satisfaction of Multipurpose Loan Products

This study aims to determine: How the influence of service quality on customer satisfaction at PT WOM Finance Kemayoran Branch, Central Jakarta. This research is a quantitative study. The research location is PT WOM Finance, Kemayoran Branch, Central Jakarta. The population in this study were customers of PT WOM Finance Kemayoran Branch, Central Jakarta, the sampling method was carried out by the random method, and using the Slovin 79.36 formula rounded up to 80 respondents. Based on the results of partial hypothesis testing, the T-test of the Service Quality variable obtained a T-count value of 7,297 while the statistical table (T table) was 1,665 and the significance value of the Service Quality variable was 0.000 less than 0.05. So it can be concluded that Service Quality partially has a positive and significant effect on Customer SatisfactionKeywords: Service Quality, Customer Satisfaction

The Effect of ICG and Capital Adequacy on the Value of the Company with ISR as a Moderating Variable

This study aims to test the influence of Islamic corporate governance and capital adequacy on the value of companies with Islamic social reporting as moderating variables. The data used in this study was obtained from islamic commercial bank data 2014-2020, using purposive sampling techniques obtained by 8 (eight) Islamic commercial banks that meet the criteria to be used as research samples. To test this research hypothesis, a multiple linear regression model was used with the help of the Eviews 10 program. Analytical techniques used in the study include stationarity tests, panel data regression tests, and classical assumption tests. Partial test results showed a positive and significant influence of Islamic Corporate Governance (ICG) and Islamic Social reporting (ISR) on the value of the company while capital adequacy had no significant effect on the value of the company. And the results of moderate regression analysis showed the result that ISR can moderate the relationship between ICG and company value whereas the relationship of capital adequacy with company value cannot be moderated by ISR.

Analisis Pengaruh Mekanisme Internal Good Corporate Governance Terhadap Profitabilitas Perusahaan

This study aims to determine the effect of the Internal Good Corporate Governance Mechanism proxied by the Board of Directors, Board of Commissioners, Independent Commissioner, and Audit Committee on Profitability as measured by ROA and ROE. The data used is secondary data obtained from 14 Annual Reports of companies that are members of the infrastructure, utilities, and transportation sectors registered at ISSI for the period 2016–2020.The research method used is quantitative research with panel data regression analysis. The results of this study indicate that the Board of Directors, Board of Commissioners, Independent Commissioner, and the Audit Committee simultaneously have no effect on ROA and ROE. Meanwhile, the partial test results show that on the dependent variable of ROA, only the Independent Commissioner has a positive and significant influence on ROA. Meanwhile, for the dependent variable ROE, there is no independent variable that has an effect on ROE.

Dominasi Elemen Penilaian RGEC Atas Harga Saham PT Bank Panin Dubai Syariah Tbk

Exploration to find out the influence of the Dominance of RGEC Valuation Elements on the Stock Price of PT Bank Panin Dubai Syariah Tbk on the IDX in 2014 to 2020 with research methods designing quantitative secondary data where the results of partial hypothesis testing are most prominent Risk Profile 1,177 very valid correlation t count 1,688 > t Table 2.36462 significance 0.234 < 0.050 residual normally distributed to Stock Price accepts the hypothesis Ho and the results of hypothesis testing show that simultaneously the feasible components are 0.831 explained 83.1% very valid correlation remaining 16.9% other sensitive variables F Table 19.25 > F count 1.119 significance 0.050 > 0.522 residual normally distributed to the stock price accepts the hypothesis Ho.

Pengaruh Pertumbuhan Aset, Ukuran, dan Profitabilitas Perusahaan terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Periode 2017-2020

Many companies do tax avoidance because, tax avoidance is an effort to reduce taxes that can be done but still comply with the provisions of applicable tax regulations such as taking advantage of legal loopholes and allowable deductions or delaying taxes that have not been regulated in tax regulations. . This study was conducted with the aim of analyzing the effect of asset growth, size, and company profitability on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The population used in this study is all mining sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The technique used by the author in sampling using purposive sampling method, namely the sampling method with certain considerations, in order to obtain 76 research samples based on the criteria. Hypothesis testing using multiple linear regression analysis. The results of the research that have been carried out indicate that it can be concluded that all independent variables simultaneously (together) affect the dependent variable. The partial test results show that asset growth has no effect on tax avoidance, firm size has a significant positive effect on tax avoidance at a significant level of 10%, while profitability with ROA proxy has a significant negative effect on tax avoidance at a significant level. than 5%.

THE IMPACT OF INVENTORY TURNOVER AND SALES ON NET PROFIT

This study attempts to determine how Inventory Turnover and Sales influence Net Profit at CV. Mulya Motor Ujung Gading, West Pasaman Regency. This form of research is quantitative research, and the data utilized are quantitative data. Mulya Motor Ujung Gading, West Pasaman Regency's monthly financial statements serve as the source of information for this study's data collecting. Based on the sample collection undertaken using the approach of purposive sampling, a total of 36 research samples from 60 populations were acquired. In this study, descriptive statistical tests, classical assumption tests including the normality test, autocorrelation test, multicollinearity test, and heteroscedasticity test, multiple linear regression analysis, and hypothesis testing including the t-test, F test, and the coefficient of determination were used to analyze the research sample collected between 2017-2019. The partial test results indicate that inventory turnover has a favorable and statistically significant influence on net income at CV. Mulya Motor Ujung Gading, West Pasaman Regency. CV. Mulya Motor Ujung Gading, West Pasaman Regency's sales have a positive and significant impact on net income. In addition, net income is significantly affected by the outcomes of inventory turnover and sales simultaneously.

Analisis Pengaruh Pengetahuan Kewirausahaan dan Lingkungan Keluarga Terhadap Minat Berwirausaha Mahasiswa FKIP Universitas Riau

This study aims to analyze the influence of entrepreneurial knowledge and family environment on the entrepreneurial interest of FKIP Riau University students. This research method used a quantitative approach. The population in this study were FKIP Riau University students who had taken entrepreneurship courses, with a total of 1,278 students. The sample of this study amounted to 93 students using a proportional random sampling technique. Instruments in this study used documentation and questionnaires. Data were analyzed by multiple linear regression analysis. The results showed that entrepreneurial knowledge and family environment had a positive and significant effect on the entrepreneurial interest of FKIP Riau University students, with a coefficient of determination (R2) of 57.7%. Moreover, the partial test results showed that entrepreneurial knowledge with a t-count (3.180) was greater than the t-table ( 1.986). The significance value was smaller than 0.05, which is 0.002. It indicated that the better the entrepreneurial knowledge obtained, the higher the interest in entrepreneurship in students and the family environment with a t-count (10.362) greater than the t-table (1.986) and the significance value smaller than 0.05, i.e. 0.000. It indicated that the greater the support from the family environment, the greater the student's interest in entrepreneurship.

Basic Factors For Choosing A Place Of Muzaki Intention To Pay Zakat

Muzakki's decision is that he is accustomed to paying zakat in formal institutions such as BAZNAS, LAZ, Dompet Dhuafa. or prefer to directly give to mustahiq. The research is limited and focused on the variables of income, education, consumption, and sharia corporate governance on muzakki's decisions in choosing a place to pay zakat in the city of Palembang. The research data uses secondary and primary data, secondary data to determine the total population and samples obtained from the Central Statistics Agency (BPS) while the primary data used in the 2021 period from November 01 to December 31, 2021 is used for data. The variables of this study were obtained by means of questionnaire observations and interviews. The analytical tool used in analyzing binary logistic regression. The findings of this study indicate that income is a determining factor in the decision to choose a place to pay zakat. Based on the partial test results, the income variable and Islamic Corporate Governance have a positive and significant effect on the decision to issue zakat. While consumption has a negative and significant effect on the decision to choose a place to issue zakat. Overall, the independent variables (income, education, consumption, sharia corporate governance) were able to explain the dependent variable (the decision to pay zakat) of 83 percent. The remaining 17 percent is explained by variables outside the model or other variables not studied.

The Influence of Tax Burden, Bonus Mechanism, and Debt Covenant on Transfer Pricing Decisions in Manufacturing Companies Listed on the Indonesia Stock Exchange

This study aims to find out whether the tax burden, bonus mechanism, and debt covenant affect the transfer pricing decision. The factors tested in this study are tax burden, bonus mechanism, and debt covenent, as an independent variable, and transfer pricing as the dependent variable. The research method used was explanatory research. The type of research data in the form of secondary data is the financial statements of manufacturing companies listed on the Stock Exchange during 2013-2017. The population in this study were 155 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017, with a sample determination technique using purposive sampling technique to obtain 41 companies with 205 annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017. The results of partial hypothesis testing show that tax burden affects transfer pricing decisions, bonus mechanisms affect transfer pricing, and debt covenent influences transfer pricing. The results of simultaneous hypothesis testing show that the tax burden, bonus mechanism, and debt covenant together influence the transfer pricing. The contribution of tax burden, debt covenent, and company size is influenced by transfer pricing of 72.93%, while the remaining 27.07% is explained by other variables outside the research model.

PENGARUHSELEKSI DAN PENEMPATAN JABATAN SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN ENREKANG

This study aims to determine the effect of selection and placement of human resources on employee performance at the Perusahaan Daerah Air Minum (PDAM) of Enrekang Regency. The technique used to obtain data by means of observation, interviews, and questionnaires. The sample in this study is 60 respondents. The data analysis technique in this study uses multiple linear regression analysis, to ensure that the independent variable has an influence on the dependent variable, then performs hypothesis testing in finding out the significance of the independent variable on the dependent variable as well as making conclusions and calculating the determinant coefficient in finding out the magnitude of the thing affect the independent variable on the dependent variable. The data analysis technique used with the help of SPSS Version 23. The results studied in order to find a discussion for the thing being studied are the results of partial hypothesis testing showing that the selection variable (X1) and job placement (X2) have a positive and significant impact on employee performance at the Perusahaan Daerah Air Minum (PDAM) of Enrekang Regency. This can be seen from the acceptance of Ha and the rejection of Ho. So the hypothesis which reads that there are things that affect employee performance on selection and placement at the Perusahaan Daerah Air Minum (PDAM) of Enrekang Regency

Pengaruh Kepemilikan Asing dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibilty (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI

This study aims to determine the effect of foreign ownership and profitability on disclosure of corporate social responsibility in mining sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection method uses purposive sampling to obtain a sample of 9 companies from 40 mining sector companies listed on the IDX. The type of data used is secondary data in the form of annual financial report data, which is in 2012 2016. The analysis used is hypothesis testing with alpha (0.05). Based on the results of partial hypothesis testing obtained that foreign ownership has a significant effect on disclosure of Corporate Social Responsibility (CSR), profitability has no significant effect on CSR disclosure. While simultaneously obtained that foreign ownership and profitability together have a significant effect on CSR disclosure.

Is hiccups a precursor to a stroke?

Hiccups that last more than 48 hours are known as persistent hiccups. A 38-year-old man presented to the emergency with a 3-day history of persistent hiccups, and after partial treatment and normal test results, he was discharged from the emergency. After 22 hrs, he was brought to the emergency again with a complaint of stuttering and was admitted with a chance of stroke. A 50% stenosis development in the right carotid artery was reported, and the MRI results were normal. After 20 hrs of admission, the patient's stutter was thoroughly treated, and he was discharged with the diagnosis of TIA. Persistent hiccups can be a precursor to a stroke.

FRAUD FINANCIAL STATEMENTS IN PENTAGON'S FRAUD PERSPECTIVE (Study on the Mining Sector Listed on the Indonesia Stock Exchange 2016 – 2020 Period)

Financial statement fraud is intentional or negligent by the company. Financial statement fraud is one type of fraud that often occurs in Indonesia. The occurrence of financial statement fraud in addition to causing internal conflicts within a company will also harm external parties in decision making. This study aims to detect financial statement fraud using a fraud pentagon analysis with pressure factors proxied by financial stability, external pressure and financial targets, opportunities proxied by ineffective monitoring and the nature of industry, rationalization proxied by auditor replacement, ability proxied by replacement directors, and arrogance proxied by the appearance of the CEO image in mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population in this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period, which are 36 sample companies. The analytical technique used is logistic regression using SPSS 25 software. The results of this study indicate that simultaneously financial stability, external pressure, financial targets, ineffective monitoring, nature of industry, auditor replacement, replacement of directors, and the appearance of the CEO image have an effect on fraudulent financial reporting in mining sector companies listed on the Indonesia Stock Exchange for the period 2016 -2020. The partial test results show that the financial target and the nature of the industry have a positive effect, external pressure has a negative effect on fraudulent financial reporting. Financial stability, ineffective monitoring, replacement of auditors, replacement of directors, and the appearance of the CEO image have no partial effect on financial statement fraud. Based on the results in this study, the researcher provides theoretical and practical suggestions. Theoretically, researchers provide suggestions to academics and future researchers. Practically providing advice to companies as well as investors.

Principal Leadership Behavior Impact on The Character Education

The principal as the leader directly is a real example in the work activities in the school environment. This study aims to look at the principal's leadership behavior, the relationship between the principal's leadership behaviors towards strengthening the character education of vocational students. This research uses a quantitative approach, using a cross-sectional survey method. The results of this study are based on the results of data processing obtained that five school principals have good leadership behavior with a percentage of 55.56%, and four school principals have reasonably good behavior with a percentage of 44.44%. Partial test results obtained there is a relationship between the principal's leadership behavior towards strengthening the character education of vocational students on the east coast of Aceh, principal's leadership behavior 58.8% to the student's character education. Based on the results of data processing, it is obtained that from 9 vocational high schools in the eastern part of Aceh that were studied, 5 schools (55.56%) principals had good leadership behaviors, and 4 schools (44.44 %) the principal has a fairly good leadership behavior. From the partial test results obtained that there is a relationship between the principal's leadership behaviors towards the education of the character strengthening of vocational students on the coast of East Aceh.