Partial Test Research Articles

The Influence of Price Perception and Accreditation on Students' Decisions to Enter Muhammadiyah University of Pontianak

The purpose of this study was to determine the influence of price perception and accreditation on students' decisions to enter Muhammadiyah University of Pontianak. This study used a quantitative associative method. The sample in this study was 100 respondents. The results of the study showed that the results of the partial influence test (t test) produced a sig value which would be interpreted as follows; (1) The t value of the Price Perception variable (X1) was 3.351> t table of 1.660 and a significance value of 0.001 <0.05, so it can be concluded that there is a Student Decision to Enter Muhammadiyah University of Pontianak; (2) The t value of the Accreditation variable (X2) was 5.749> t table of 1.660 and a significance value of 0.000 <0.05, so it can be concluded that there is a partial significant influence between Accreditation on Student Decisions to Enter Muhammadiyah University of Pontianak.

THE INFLUENCE OF ORGANIZATIONAL CULTURE, WORK ENVIRONMENT AND COMPENSATION ON EMPLOYEE PERFORMANCE AT PT. MARINATAMA GEMANUSA

This study was conducted to test and analyze the influence of organizational culture, work environment and compensation on employee performance at PT Marinatama Gemanusa. The population in this study were all employees of PT Marinatama Gemanusa, totality 46 people. The sampling technique with non-probability sampling using saturated sampling technique, where the total population is made entirely into research samples, namely 46 respondents. The research uses a quantitative approach using primary and secondary data. Researchers process data using statistical software. The analysis used in this study is multiple linear regression and partial hypothesis testing (t test). The results showed that partially organizational culture has a significant effect on employee performance; work environment and compensation partially have no significant effect on employee performance.

Most AOTL type A and type B thoracolumbar primary fracture line follow the mechanism of an imaging-based injury model.

Based on the phenomenon that most thoracolumbar primary fracture line passes the center of the pedicle, we proposed an injury mechanism model to evaluate. Consecutive patients with thoracolumbar fractures treated operatively between October 2019, and December 2020 were analyzed retrospectively. Demographic and spinal radiographical parameters were measured and recorded. Pedicle hyperintensity on T2-weighted sagittal MR images was labeled. We examined the relationship between the course of the line (Radius) connecting the center of the pedicle of the injured vertebra and the IAR and orientation of the thoracolumbar primary fracture line. A partial correlation test was calculated to find correlations between demographic and spinal radiographical parameters. Nonlinear regression analysis was run with the Radius as the dependent variable and the other spinal kyphosis parameters as the independent variables to verify this model. Ninety-seven patients with 104 thoracolumbar fractures were included in this study. Ninety-four (90.4%) thoracolumbar fractures showed a high signal on MRI T2 through the pedicle. Involvement of the center of the pedicle was distributed among most AOTL Type A and Type B thoracolumbar fractures. In total, 92.3% of primary vertebral fracture lines followed the Radius of the model (r2 = 0.940). We provide a simple and quantifiable spinal instantaneous injury mechanism model for thoracolumbar fractures. Specifically, most AOTL type A and B thoracolumbar primary fracture line conforms to this model.

Analisis Pengaruh Harga, Kualitas Produk Dan Kualitas Layanan Terhadap Kepuasan Konsumen Distro Nimco Di Kota Yogyakarta

This research aims to determine price, product quality, service quality on consumer satisfaction of Nimco Yogyakarta Distro in Yogyakarta City. This research uses a quantitative approach, the sampling method in this research was carried out by accidental sampling which is part of the nonprobability sampling technique. The population in the research is all consumers who have purchased products at the Nimco Yogyakarta Distro. The data analysis techniques used are the classical assumption test, normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis. The hypothesis tests used are the F test (simultaneous test), T test (partial statistical test), and coefficient of determination test (R2). From the multiple linear regression analysis, the equation Y= 8.927+ 0.850 X1+ 0.474+455+ e. Simultaneous test results (F) have been carried out, resulting in Fcount being greater than Ftable (2289.776> 3.18). So it can be seen that price, product quality, and service quality have a simultaneous influence on consumer satisfaction of Nimco Distro in Yogyakarta City. And the partial test (T) produces Fcount which is greater than Ftable (X1 = 3.976 > 1.677. X2 = 4.681 > 1.677. Service has a partial influence on consumer satisfaction at Nimco Distro in Yogyakarta City. The results of this coefficient of determination show that the correlation between the independent variable and the dependent variable is R= 825a. This shows that the price and quality variables have a close relationship to consumer satisfaction at Nimco Distro Yogyakarta.

Analisis Likuiditas, Tax Avoidance, Pertumbuhan Penjualan dan Pertumbuhan Laba Terhadap Nilai Perusahaan: Studi Keuangan pada Perusahaan Subsektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2022

The aim of this research is to find out how the influence of Liquidity, Tax Avoidance, Sales Growth and Profit Growth on Company Value is described. The population in this research is textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the 2022 period. The method used is a quantitative method with an associative descriptive approach. With a total sample of 19 with saturated sampling. Using secondary data collection techniques and descriptive statistical analysis, classic assumption tests with normality test, multicollinearity test, heteroscedasticity test, coefficient of determination, multiple correlation coefficient, multiple linear regression test, partial test (t) and simultaneous test (f). The statistical results of the f test (Simultaneous Test) show that there is a simultaneous and significant influence of the variables Liquidity, Tax Avoidance, Sales Growth, Profit Growth on Company Value. Based on the statistical results of the t test (partial test), liquidity has a negative and significant effect on Company Value. Meanwhile, Tax Avoidance has a positive and insignificant effect on Company Value. Furthermore, Sales Growth has a positive and significant effect on Company Value. And Profit Growth has a negative and insignificant effect on Company Value.

Pengaruh Kredit Macet, Tingkat Efisiensi dan Likuiditas Terhadap Profitabilitas: Studi pada Perbankan Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

The purpose of this study was to determine how the influence of Bad Debt, Efficiency Level and Liquidity on Profitability both partially and simultaneously. The data used in this study are secondary data in the form of financial statement data on conventional public banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. The research methods used are descriptive and associative methods with a quantitative approach. The sampling technique used in this study used a non-probability sampling approach with purposive sampling method. The data analysis techniques used are multiple correlation coefficient test, coefficient of determination, multiple linear regression test, partial test (t test) and simultaneous test (f test). Based on the results of the study, it shows that from the partial test (t test) Bad Credit (NPL) shows a result of 0.294 where tcount 1.065 < t table 2.024 with a significance value of 0.294, then the Efficiency Level shows a result of 0.000 where tcount 22.440 < t table 2.024 with a significance value of 0. 000, then Liquidity shows a result of 0.002 where tcount 3.396 < ttable 2.024 with a significance value of 0.002. the conclusion is that Bad Debt partially has no effect on Profitability while the Efficiency Level, Liquidity partially has an effect on Profitability.

Analisis Non Performing Loan, Biaya Operasional Pendapatan Operasional, dan Free Cash Flow Terhadap Nilai Perusahaan

The research was aimed at determining the influence of Non Performing Loan, operating expenses to operating income, and free cash flow on firm value conducted in the banking sektor listed on the Indonesian Stock Exchange periode 2018-2022. The object of the research were Non Performing Loan (X1), Operating Expenses to Operating Income (X3), free cash flow (X3), and Firm Value (Y). the research used descriptive and associative methods with quantitative approach. The technique of sampling deployed in the research was non probability sampling approach, namely the purposive sampling technique. The techniques of analysing data applied were test of coefficient of multiple correlation and coefficient of determination, multiple linear regression test, partial test (t-test), and simultaneous test (f test). Based on the result of the research show that there is a relationship of Non Performing Loan, operating expenses to operating income, and free cash flow toward firm value which is aggregated to 0,659, indicating that the relationship of Non Performing Loan, operating expenses to operating income, and free cash flow toward firm value is included to a strong relationship criteria. Moreover, the result of partial test show that Non Performing Loan negative and significant influence toward firm value, operating expenses to operating income negative and significant influence toward firm value, and free cash flow has positive and insignificant influence toward firm value.

Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntansi

This study aims to analyze the factors influencing accounting students' interest in obtaining accounting certification. This type of research is quantitative. The data used in this study are primary data. The data collection technique used is a questionnaire method in the form of statements distributed using Google Forms with a 5-point Likert scale measurement. The population of this study includes accounting students in the odd semester of 2023 at Universitas Internasional Batam, Universitas Universal, and Universitas Riau Kepulauan, totaling 981 students. The sample was selected using purposive sampling with the Slovin formula, resulting in a sample size of 91 respondents. The software used for data testing in this study is SPSS version 25. The tests in this study include validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, partial tests (t-tests), simultaneous tests (F-tests), and determination coefficient tests (R²). The results of this study indicate that career motivation partially influences accounting students' interest in obtaining accounting certification (Chartered Accountant), the level of understanding does not partially influence accounting students' interest in obtaining accounting certification (Chartered Accountant), and cost perception partially influences accounting students' interest in obtaining accounting certification (Chartered Accountant). Additionally, career motivation, level of understanding, and cost perception simultaneously influence accounting students' interest in obtaining accounting certification (Chartered Accountant).

Pengaruh Struktur Modal, Kepemilikan Institusional dan Perputaran Modal Kerja Terhadap Nilai Perusahaan: Studi Keuangan pada Sub Sektor Asuransi yang Terdaftar di BEI Periode 2018-2023

The purpose of this study was to determine how much influence Capital Structure, Institutional Ownership and Working Capital Turnover have on Company Value in the Insurance Sub-Sector listed on the IDX for the 2018-2023 Period. The objects in this study are Capital Structure (X1), Institutional Ownership (X2), Working Capital Turnover (X3) and Company Value (Y). This research uses descriptive and associative methods with a quantitative approach. The sampling technique used in this study used a non-probability sampling approach with a purposive sampling approach. The data analysis techniques used are correlation coefficient test, determination coefficient, multiple linear regression test, simultaneous test (F test) and partial test (t test). Based on the results of the study, it shows that there is a variable relationship between Capital Structure, Institutional Ownership, and Working Capital Turnover on Firm Value of 0.472 which means that the level of relationship between Capital Structure, Institutional Ownership, and Working Capital Turnover on Firm Value includes moderate relationship criteria. Then the results of the partial test show that Capital Structure has a negative and insignificant effect on Firm Value, Institutional Ownership has a positive and significant effect on Firm Value, and Working Capital Turnover has a positive and significant effect on Firm Value. Keywords: Capital Structure, Institutional Ownership, Working Capital Turnover, Company Value.

Analisis Harga Emas, Ukuran Perusahaan dan Profitabilitas Terhadap Pembiayaan Gadai Emas: Studi Empiris pada PT Bank Syariah Indonesia Tbk KCP Sukabumi Cicurug Setia Budi Periode 2021-2023

The purpose of this study was to determine how much influence the Gold Price, Company Size, and Profitability have on Gold Pawn Financing at PT Bank Syariah Indonesia Tbk, KCP Sukabumi Cicurug Setia Budi for the period 2021-2023. The objects of research are Gold Price (X1), Company Size (X2) Profitability (X3) and Gold Pawn Financing (Y). The research uses descriptive and associative methods with a quantitative approach. The population in the study was the financial statements of PT Bank Syariah Indonesia Tbk, KCP Sukabumi Cicurug Setia Budi. Data analysis techniques used are classical assumption test, multiple linear regression analysis, multiple correlation coefficient, coefficient of determination, partial test (t test) and simultaneous test (f test). The results showed a relationship between Gold Price, Company Size, Profitability on Gold Pawn Financing of 0.766 the level of relationship including strong relationship criteria. Then the results of the partial test show that the price of gold has a positive and significant effect on gold pawn financing, company size has a negative and significant effect on gold pawn financing, profitability has a negative and significant effect on gold pawn financing.

Pengaruh Pengetahuan Wajib Pajak, Tarif Pajak, Kesadaran Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Perpajakan pada Pelaku Usaha di Kabupaten Bekasi Periode 2011-2019

This research aims to analyze and explain how much influence taxpayer knowledge, tax rates, tax awareness and tax sanctions have on tax compliance among business actors in Bekasi district for the 2011-2019 period partially and simultaneously. The research method used in this research is a quantitative verification approach. The population used in this research is Business Taxpayers in Bekasi Regency. With a sample of 100 samples. The data analysis used is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that taxpayer knowledge has a positive and significant effect on taxpayer compliance. This shows that the higher the knowledge a taxpayer has, the higher the taxpayer's compliance in paying taxes. Taxpayer awareness has a positive and significant effect on taxpayer compliance. This means that the level of awareness regarding compliance in paying taxes is still low. Tax sanctions have no effect on taxpayer compliance. This explains that the existence of sanctions does not make taxpayers obedient in paying their taxes.

Pengaruh Pajak Daerah, Retribusi Daerah dan Lain-Lain Pendapatan Asli Daerah yang Sah Terhadap Belanja Daerah di Kabupaten Karawang TAhun 2018-2022

This research aims to analyze and explain the influence of regional taxes on regional expenditure, to determine the influence of regional levies on regional expenditure, to determine the influence of other legitimate regional original income on regional expenditure. To find out and analyze simultaneously regional taxes, regional levies, other influences of legitimate regional original income on regional expenditure in Karawang district. This research method uses quantitative verification, the sample used is the Karawang district realization report. The analytical test used is multiple linear regression analysis, with partial and simultaneous hypothesis testing. The results of this research show that regional taxes partially have a positive and significant effect on regional spending with a contribution of 42.51% which has a strong relationship with regional spending. Regional levies partially have a positive and significant effect on regional spending with a contribution of 17.06% which has a weak level of relationship with regional spending. Other partially valid PAD does not have a significant but positive effect on regional spending because it has a contribution of 10.96% which has a weak level of relationship with regional spending. Regional taxes, regional levies and others -others: Legal PAD simultaneously has a positive and significant effect on regional spending with a contribution of 50.9%, while heredity is influenced by other people

Analisis Komitmen Organisasi dan Kompensasi Terhadap Produktivitas Kerja : Survei pada PT Ideal Sarana Cahaya Sukabumi

The aim of this research is to determine organizational commitment and compensation on the work productivity of PT employees. Ideal Sukabumi Light Facility. This research uses associative descriptive research methods with a quantitative approach. The sampling technique uses a saturated sampling technique, namely the entire population is sampled, so that there are 74 PT employees. Ideal Sarana Cahaya Sukabumi was used as a respondent. The data analysis techniques used are validity, reliability, then classical assumption tests, multiple correlation coefficients, correlation coefficients of determination, multiple linear regression, and hypothesis testing consisting of simultaneous hypothesis testing (F test) and partial hypothesis testing (T test). The results of this research are, the F test shows that organizational commitment and compensation together have a significant effect on work productivity with an F value of 18,948 > F table 3,126. Then, the T test results of organizational commitment on work productivity with a calculated T value of 2,269 > T table 1,993 show that organizational commitment has an effect on work productivity, and the results of the compensation T test on work productivity with a calculated T value of 3,309 > T table 1,993 show that there is an influence from compensation to work productivity

Pengaruh Kesehatan Keselamatan Kerja (K3) dan Disiplin Kerja Terhadap Kinerja Karyawan: Survei pada PT. Bank Sinarmas Kota Sukabumi

This research aims to find out how much influence occupational health and safety (K3), work discipline has on the performance of PT employees. Bank Sinarmas Sukabumi City. The 40 respondents in this research were employees of PT. Bank Sinarmas Sukabumi City. This research method uses quantitative methods with descriptive and associative approaches. In the research, a normality test, a simultaneous statistical test (F test) and a partial statistical test (T test) were carried out. The results of the research show that there is a simultaneous positive influence between occupational health and safety (K3), work discipline and employee performance, with a result of 16,539 > 3.25, which means the calculated F value is greater than F Table. Meanwhile, partially, occupational health and safety (K3) has a positive and significant effect on employee performance, this is proven by the value obtained from the T Calculation results, which is 2,021, which is greater than the T Table, which is 1,684, with a significance value of 0.000 < 0.05. And work discipline has a positive and significant effect on employee performance, this is proven by the value obtained from the T Calculation results, which is 5,747, which is greater than the T Table, which is 1,684, with a significance value of 0.000 < 0.05

Pengaruh Motivasi dan Pengalaman Kerja Terhadap Kinerja Pegawai Pada PT.YYY Manufacturing Indonesia

This research aims to determine the influence of motivation on the performance of PT TT Manucfacturing Indonesia employees. To determine the influence of work experience on the performance of employees of PT.YYY Manucfacturing Indonesia. To determine the influence of motivation and work experience together on the performance of PT.YYY. Manufacturing Indonesia. The research method used is a quantitative approach. The sample used in this research was 50 employees. The data analysis used in this research is multiple linear regression analysis with partial and simultaneous hypothesis testing. The research results show that motivation has an influence on employee performance, work experience has an influence on employee performance. There is an influence of motivation and work experience on the performance of PT employees. YYY Manufacturing Indonesia.

Pengaruh Luas Lahan dan Harga Jual Terhadap Pendapatan Petani Padi di Kecamatan Bolaang Uki Kabupaten Bolaang Mongondow Selatan

This study aimed to determine whether there is an effect of land area and selling price on rice farmers' income in Bolaang Uki Sub-district, South Bolaang Mongondow Regency. This study uses a quantitative approach with descriptive research methods. The data used is primary data obtained from distributing questionnaires to the community of Bolaang Uki Sub-district, South Bolaang Mongondow Regency. The data analysis technique uses simple linear regression with SPSS program assistance. The findings indicated that the variables of land area and selling price simultaneously had a significant effect on the rice farmers' income of with a significance value of 0,000. Then, the partial test findings showed that the variables of land area and selling prices had a positive effect on the rice farmers' income, with a coefficient of determination of Adjusted R Square of 0,350, which means that 35% of the variability of rice farmers' income is explained by land area and selling price. Meanwhile, 65% of the remaining value is affected by factors that were not analyzed in this study.

Pengaruh Penerapan Metode Pembelajaran Ceramah dan Tanya Jawab Terhadap Aktivitas Belajar Siswa Jurusan Perkantoran di SMK Negeri 1 Ampana Kota

This research aims to investigate the Influence of Implementing the Lecture and Question-Answer Learning Methods on the Learning Activities of Office Administration Department Students at SMK Negeri 1 Ampana Kota. This research uses a quantitative approach alongside a descriptive-verification research method. The research data is primary data obtained through the distribution of questionnaires to the students of the Office Administration Department at SMK Negeri 1 Ampana Kota. The samples consist of 64 respondents, all students of the Office Administration Department at SMK Negeri 1 Ampana Kota. The data analysis technique used in this research is multiple linear regression and the SPSS program. The research results indicate that the lecture learning method's variable simultaneously influences the learning activities by 41.7%, with a positive regression coefficient. Similarly, the question-answer learning method variable influences learning activities by 26.8%, with a positive regression coefficient. The lecture and question-answer methods significantly influence the student learning activities, with a significance value 0.000. The partial test results demonstrate that lecture and question-answer methods positively influence student learning activities. The coefficient of determination, R Square, is 0.363 or 36.3%, indicating that both independent variables can explain the dependent variable (Icarfumgayitics). Other variables influence the remaining 63.7%.

FAKTOR – FAKTOR YANG MEMPENGARUHI FISCAL STRESS PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN

This research aims to determine the factors that can impact fiscal stress in Regency/City Governments in South Sumatra Province from 2018 to 2022. The resaerch uses a sample of Regency/City Governments in South Sumatra Province with moderate regional financial capacities. Secondary data sourced from publications released by the Supreme Audit Agency is utilized. The research employs multiple linear regression to test the hypotheses, specifically using the R² test, partial test, and simultaneous test, analyzed with SPSS (Statistical Package for the Social Sciences) Version 26.The result is that regional original income and capital expenditures have a positive and statistically significant impact on fiscal stress. balancing funds and decentralization fiscal have a negative and significant impact on fiscal stress.

VILLAGE FUND MANAGEMENT TOWARDS VILLAGE INDEPENDENCE, THROUGH THE EMPOWERMENT OF BUMDes IN SIMEULEU REGENCY

This study aims to examine the effect of village fund management on village independence, through BUMDes empowerment in Simeuleu Regency. The study was conducted on 171 samples with the chairman, secretary and treasurer of the village as respondents from 138 villages in simeuleu Regency. Data was collected through questionnaires and analyzed using the analysis of the Statistical Package for the Social Science (SPSS) 23. The results showed that the partial and simultaneous management of village funds had a significant effect on village independence. Meanwhile, the partial and simultaneous BUMDes empowerment test strengthens the influence of village fund management on village independence in Simeuleu Regency. So the partial statistical test carried out in this study can be concluded that Ha1, Ha2, Ha3 and Ha4 are accepted.

The effect of earnings management and price to book value on stock returns at PT Sampoerna Agro Tbk for the Period 2013 – 2023

This research aims to determine the influence of Profit Management and Price to Book Value (PBV) variables on stock returns at PT Sampoerna Agro Tbk. This type of research is quantitative. The data analysis technique used is panel data regression with an 11 (eleven) year time series, namely the 2013-2023 period and 1 (one) company. Based on the results of the partial test (T test) for Profit Management, the T value obtained is 0.846 with a significance of 0.420. Because Tcount < Ttable (0.846 < 2.262) and the significance value < significant level (0.420 > 0.05). So the conclusion is that Earnings Management has no effect and is not significant on Stock Returns. The research results for Price to Book Value (PBV), obtained a T value of 1.005 with a significance of 0.341. Because Tcount < Ttable (1.005 < 2.262) and the significance value < significant level (0.341 > 0.05). So the conclusion is that Price to Book Value (PBV) has no positive effect on Stock Returns. The results of simultaneous hypothesis testing (F test) can be seen that the Fcount value is 0.956 which is smaller than Ftable of 4.46 or 0.956 <4.46 as for the significance value amounting to 0.424 is greater than 0.05 or 0.424 > 0.05, so it can be concluded that Earnings Management and Price to Book Value simultaneously do not have a significant effect on Stock Returns.