Research Data Analysis Methods Research Articles

Audit Committee as a Moderation Variable of Fraud Triangle Effect on Fraudulent Statement

One of the indicators of a company's achievement is the presentation of financial reports. It becomes a problem that is detrimental to the state and the company itself while the company modifies its financial reports to attract investors. This research is aimed at exploring the relationship between fraud triangle theory (stimulus/stability, opportunity, rationalization) which influences financial report fraud (f-score) with audit committee moderation variables which are still inconsistent, as well as reminding investors to be more careful in investing funds. Additionally, it aims to caution investors to be more careful in investing their funds. A total of 165 manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 research period were used as the population and sample data was obtained using a purposive sampling technique of 52 units (208 observation data) in this research. The research data analysis method is processed in the SmartPLS application in processing sample data. Testing the validity of the research model was carried out using convergent validity & discriminant validity and research hypothesis testing was used by bootstrapping. The research results showed that only the stimulus/stability variable had significant implications for fraudulent statements. However, the opportunity and rationalization variables have no influence and are not significant. Then the audit committee as a moderating variable succeeded in strengthening the influence of opportunity on fraudulent statements. Meanwhile, the audit committee has not been able to strengthen or weaken the relationship between stimulus/stability and rationalization variables in the tendency for fraudulent financial statements to occur.

THE IMPACT OF COMPANY SIZE, PROFITABILITY, INDUSTRY TYPE, LEVERAGE, AND ENVIRONMENTAL PERFORMANCE ON CARBON EMISSION DISCLOSURE

The study aims to analyze the impact of company size, profitability, industry types, leverage, and environmental performance on carbon emission disclosure. The research population is all manufacturing company listed on the Indonesian Stock Exchange (IDX) during the period 2019-2022. Sampling method in this study uses purposive sampling techniques with specific criteria. The number of samples obtained amounted to 56 data. This type of research is quantitative research. This research data analysis method uses multiple regression analysis techniques. The data used in this study are secondary data derived from the annual reports and sustainability reports of the company contained on the website www.idx.co.id and the related company web. The research was processed using the SPSS 25 application. The result of this study show that profitability, industry types, and leverage have an impact on carbon emission disclosures, while company size and environmental performance have no impact on carbon emission disclosure

Examining the Sustainability Strategies of Knowledge-Based Sports Enterprises Using the Three Branch Paradigm

Sustaining knowledge-based enterprises is a crucial aspect of entrepreneurship. The current research aims to rank the sustainability strategies of knowledge-based sports enterprises in the industry using the three branch theory. The research is a descriptive analysis and field study. The population consisted of experienced managers from leading knowledge-based sports enterprises. 14 individuals were chosen as the research sample via snowball selection. The research questionnaire consisted of a researcher-developed survey. The questionnaire was created as a strategy matrix with three branches and utilized the TOPSIS approach. Sustainability strategies of knowledge-based enterprises in the sports industry were identified by utilizing theoretical underpinnings from research and expert opinions. The researcher identified strategies from articles and finalized them by consulting an expert team. 10 solutions for ensuring the sustainability of knowledge-based sports enterprises were identified and finalized in this research. The TOPSIS technique was utilized to select the optimal strategy for ensuring the sustainability of knowledge-based enterprises in the sports industry. The research data analysis method was exclusively conducted utilizing TOPSIS. The research results indicated that the most significant factor, with a coefficient of 0.6736, is the reform of the tender and transaction system and the elimination of complex regulations related to the development of sports-based knowledge enterprises. DOI: https://doi.org/10.52783/pst.239

Exploring Self-Disclosure and Its Impact on Psychological Well-Being among Homosexuals (Gay)

Progress over time has encouraged the gay community to be more open about their sexual identity. However, there is still stigma and societal disacceptance because they are considered deviant from religion, law and culture. This research aims to determine the relationship between self-disclosure and the psychological well-being of homosexuals (gay) in Central Java. The method used is quantitative with a correlational design. A total of 237 homosexuals (gay) in Central Java were used as research participants using incidental sampling techniques. Research measurements used the Revised Self-Disclosure Scale (α = .92) and the Ryff Psychological Well-Being Scale (α = .543-.828). The research data analysis method uses the product-moment correlation test from Karl Pearson. The research results show a significant, but not strong, positive relationship between self-disclosure and psychological well-being (r = .147 and sig. = .012). This indicates that self-disclosure is one of the factors related to increasing the psychological well-being of homosexuals (gays) in Central Java. The implication of this research is the need for self-disclosure for homosexuals (Gay) to vent all the feelings and inner pressure they experience and make them feel more relieved to improve their psychological well-being to live their lives well for the sake of past goals. Future research should be able to develop research by looking for other factors related to self-disclosure and psychological well-being.

Market Added Value, Profitability, Inflation, and Company Size on Transportation Company Share Prices

Purpose: Share price is a measure of investor interest in the decision to invest in a company. The aim of this research is to show the influence of market value, profitability, inflation and company size on stock prices.
 
 Method: This research uses a quantitative descriptive approach. Secondary data is information used in research, where the information is obtained from the database of transportation companies registered on the IDX within a three year period, namely 2020-2022. So far 16 transportation companies have been selected as research samples using the purposive sampling method. The research data analysis method uses multiple linear regression analysis using SPSS version 26.
 
 Results: The research results show that Market Value Added and company size have a significant positive effect on stock prices, while profitability and inflation have a negative and insignificant effect on stock prices.
 
 Implications: The research can be used as evaluation and review material for companies regarding the performance of ups and downs in share prices. In addition, future corporate performance and responsibility are expected to increase in connection with the evaluation of the corporate governance system.
 
 Novelty: The novelty of this research is that it does not only focus on internal factors that influence company share prices but also external factors, namely inflation. Apart from that, this research examines transportation companies using the latest data, namely 2020-2022.

Pengaruh Kompleksitas Operasi, Solvabilitas dan Profitabilitas Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2020

The problem in this research is the Audit Report Lag, namely the delay in submitting the company's financial statements on the IDX beyond the specified time limit , namely the end of the fourth month , will be subject to sanctions in the form of payment of fines . The purpose of this study was to determine and analyze the effect of operating complexity, solvency, and profitability on audit report lag in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The population in this study are all manufacturing companies on the IDX in 2019-2020. The data collection technique used is purposive sampling method, with a total sample of 49 companies. The period contained in this study is 2 years, namely 2019-2020 so that the research data becomes 98. The research data analysis method uses logistic regression analysis with SPSS test equipment. The results showed that operating complexity had no significant effect on Audit Report Lag, Solvency had no significant effect on Audit Report Lag. Meanwhile, Profitability had a significant effect on Audit Report Lag. Simultaneously Operational Complexity, Solvency, and Profitability have no effect on Audit Report Lag. These results indicate that there are still many variables outside the research variables that can explain Audit Report Lag. The conclusion of this study is that the complexity of operations and solvency do not affect the length of time span for submitting financial statements, but companies must pay attention to regulations regarding the deadline for publication of financial statements.
  

PENGEMBANGAN EKONOMI KREATIF DI PONDOK PESANTREN SYEH HASAN YAMANI MELALUI UNIT KEWIRAUSAHAAN PADA ERA DIGITAL

This study aims to describe the development of the creative economy at the Syeh Hasan Yamani Islamic boarding school (SHY) through an entrepreneurship program in the digital era 5.0. The research data analysis method uses descriptive qualitative analysis, to get an overview of the various activities and programs that have been carried out or carried out by the Islamic Boarding School (pesantren) to develop students' knowledge, attitudes and insights towards the digitalization era. Based on the facts and data analyzed by the researchers, an initial synthesis was produced in the digitalization era, the goal is to achieve graduates who have the ability to be able to use and empower students and graduates to be able to increase students' understanding of doing digital marketing so that Islamic boarding schools are not only religious-based educational institutions but able to develop the abilities of students and graduates to be able to increase students' knowledge and insights in an effort to develop for and encourage the local economy, but it cannot be denied that this ability has not been able to encourage the sustainability of Islamic boarding schools' jobs and income, given the limited network capabilities so that it can be concluded that efforts are needed comprehensively so as to be able to develop the business to a more sustainable level. These efforts can be carried out through: (1) First, developing the pesantren curriculum, guidelines for teaching and learning activities in Islamic boarding schools, focusing on the development of human resources (students) through the provision of training, and entrepreneurship education. (2) Second, improving the network and infrastructure of pesantren and the ability of pesantren to prepare teaching staff who have competence in their fields of expertise and experience, so that with the knowledge and skills possessed by teachers, they can encourage enthusiasm and provide direction to the students, (3) Third ̧ strategy or a learning model that focuses on the competency skills of students.

Perceptions of Families on ICT Use of Pre-School Children in Turkey

The present qualitative study was conducted to investigate the perceptions of families regarding the use of ICT by preschool children in Turkey. The study group was created by snowball sampling method and consisted of 40 parents. An interview form which included semi-structured interview questions was used for data collection. Content analysis, which is one of the qualitative research data analysis methods, was used for data analysis. The results showed that tablets were the electronic device owned by most children, children mostly used television, children used ICT more when they are with their parents, children used ICT for 193 minutes per day, children used tablets the most on a daily basis, and children used ICT to watch cartoons, and to play games. The observed prominent positive effect of ICT was that it contributed to children's learning processes. Regarding the negative effects of ICT, parents stated that children acquire negative behaviors from ICT use. Parents used and suggested the strategies of establishing more parental control on ICT use, as well as limiting the time for ICT use for the purpose of protecting their children from the negative effects of ICT.

Legal and Financial Synergy: Tax Avoidance as a Moderator of Corporate Governance Mechanisms and Financial Performance

Aims: This research will examine the ongoing recovery conditions in the economic sector after the COVID-19 pandemic for all countries, including Indonesia. This study aims to analyze financial performance after and before the COVID-19 pandemic with tax avoidance as a moderation variable in the relationship of governance mechanisms affecting financial performance.   Implications: Tax avoidance will be a moderation variable, while the governance mechanism will be represented by institutional ownership and an audit committee that affects financial performance which will be represented by a Return On Asset (ROA) variable. The sample of this study is 189 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021.   Method: This study uses panel data, one of the regression completion procedures with a high degree of flexibility in research that connects theories, concepts, and data that can be done in research. The variables used in this research data analysis method are Regression Ordinary Least Square, Fixed Effects, Random Effects, and Robust with Stata Software.   Results: The results showed that the first hypothesis showed that institutional ownership had a significant positive effect on ROA, for the second hypothesis showed that the audit committee had a significant negative effect on, while if moderated by tax avoidance, the results of the third hypothesis would weaken the influence of institutional ownership relations on ROA, while the fourth hypothesis would weaken the influence of the audit committee on tax avoidance.

Keuntungan Pedangan Pengecer Sayur Kangkung di Pasar Wilken Tomohon Kecamatan Tomohon Timur Kota Tomohon

The purpose of this study was to determine the profit of kale vegetable retailers in Wilken Tomohon Market, East Tomohon District, Tomohon City. This research was conducted for two months from June to July 2023 from the preparation stage to the preparation of research results located at Wilken Tomohon Market, East Tomohon District, Tomohon City. The data used in this research are primary data and secondary data. Primary data was obtained through interviews using a list of questions (questionnaires) to kale vegetable traders in Wilken Market, Tomohon City. Secondary data were obtained from available books, such as local books and the internet and accessing articles from various scientific journals. The sampling method was simple random sampling and a sample of 10 kale traders was taken. The research data analysis method is based on the data obtained, processed and tabulated in accordance with the results of the analysis, to test the data that has been collected in order to obtain the amount of profit, which is obtained through profit analysis. Based on the results of the study, it shows that the profit of kale vegetable retailers at Wilken Tomohon Market is obtained from total revenue of Rp1,142,000 per week less total costs of Rp703,020 per week, the profit of kale vegetable retailers is Rp438,980 per week.

GINGER MARKETING EFFICIENCY THROUGH PRODUCT INNOVATION IN IMPROVING FARMERS' ECONOMY IN SIDENRENG RAPPANG REGENCY

This study aims to determine the marketing channel model of ginger, analyze the marketing efficiency of ginger and analyze the added value resulting from the innovation of ginger products into ginger powder in Sidenreng Rappang Regency. This goal is based on several problems encountered when conducting the initial survey, such as ginger farmers only getting a small profit because they only market their products in the form of raw or unprocessed ginger so there is a significant difference in selling prices at the farmer level. This research's data analysis method consists of qualitative and quantitative analysis. Qualitative analysis was used to identify marketing channels for ginger in Sidenreng Rappang Regency. In contrast, quantitative analysis was used to determine marketing efficiency and the amount of added value resulting from the innovation of ginger products into ginger powder using the Hayami method. The results showed that the marketing channel for ginger in Panca Lautang District, Sidenreng Rapppang Regency consisted of Farmers - Collectors - Retailers - Consumers. From these results, there are two marketing institutions in the ginger marketing channel, namely collectors and retailers. The value of the marketing margin obtained through the ginger marketing channel which is the difference between the price paid by consumers and the price received by farmers is Rp. 8,500. The value of a farmer's share in the ginger marketing channel is based on the price received by farmers from the final consumer price of 66% with a profit ratio of 6.9 which indicates that the ginger marketing channel in Panca Lautang District, Sidenreng Rapppang Regency can be said to be efficient. The added value of processing ginger into powdered ginger is Rp. 79,000/kg with a value-added ratio of 39.50% and a profit of Rp. 74,000 or 37%. The large percentage of processing profits indicates that selling powdered ginger processing products is more profitable than selling fresh products.

Evidence of Corporate Zakat Issuance in Sharia Bank in Southeast Asia: Profitability and Liquidity

This research aims to examine the effect of ROA, NPM, GPM, BOPO, and FDR, both partially and simultaneously in scientific writing. Islamic banking in Southeast Asia is the subject of research, using the panel data regression analysis method. The type and research approach used is quantitative research with an explanatory approach. Chow test, Hausman test, Lagrange multiplier test, classic assumption test, panel data regression equation test, and hypothesis testing are panel data analysis methods in research. ROA (X1), NPM (X2), GPM (X3), BOPO (X4), and FDR (X5) are the independent variables used in this study. Zakat expenditure of Islamic banking companies is the dependent variable (Y). The results of the study concluded that the ROA and BOPO variables partially had no significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia, while the NPM and GPM variables partially had a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia. Meanwhile, the ROA, NPM, GPM, and BOPO variables simultaneously have a significant effect on the zakat expenditure of Islamic banking companies in Southeast Asia.

Sistem Pengendalian Intern Pemerintah, Komitmen, Budaya Organisasional dan Good Government Governance dengan Kinerja Pemerintah sebagai Variabel Intervening

This study aims to examine the effect of the government's internal control system, organizational commitment and organizational culture on good government governance with local government performance as an intervening variable. The research was conducted at the Regional Apparatus Organization (OPD) of West Sumatra Province. The research population is all employees in the West Sumatra Province OPD. The sampling technique used was saturated sampling with a total of 208 respondents. The research data analysis method is Partial Least Square (PLS). The results showed that the government's internal control system on good government governance through government performance had a positive and significant effect, organizational commitment to good government governance through government performance had no effect, and organizational culture on good government governance through government performance had a positive and significant effect.
 Keywords: SPIP; Organizational Commitment; Organizational Culture; Good Government Governance; Local Government Performance

The Effect of Experience, Workload and Professional Skepticism of Internal Auditors in Recognizing Fraud: A Research at the Inspectorate General of the Ministry of Social Affairs of the Republic of Indonesia

This research tries to evaluate how experience, workload, and professional skepticism influence the capability of an internal auditor to recognize fraud. This research employs a quantitative technique using a survey design. The population of this research consisted of 66 internal auditors from the Inspectorate General of the Ministry of Social Affairs. This research's data analysis method utilized Partial Least Square (PLS) with the SmartPLS 3.3.3 data analysis software. The research's findings indicate that experience and professional skepticism have a considerable impact on an internal auditor's capability to recognize fraud, but workload got no meaningful impact. This research is anticipated to contribute to the advancement of accounting knowledge, particularly in the field of auditing, serve as a reference for future research, and aid government internal auditors and regulators in carrying out their responsibilities and formulating regulators in making policies.

Determinants of Tax Avoidance

The purpose of researchers in carrying out research is to: Analyze how much managerial ownership influences Independent Commissioners, Audit Committees, Financial Distress, and Company Size, and Analyze how much Company size can moderate the independent variables. Researchers conducted research on all manufacturing companies that were listed on the Indonesian Stock Exchange from 2016 to 2020. In determining the research sample, the researcher used a purposive sampling method. From this sampling method, there were 54 companies for 5 years, which totaled 270 sample data. Researchers used multiple linear regression analysis and moderated regression analysis for research data analysis methods by utilizing EViews software version 11. The results showed that independent commissioners & audit committees had an influence on tax evasion. In addition to these findings, it was also found that managerial ownership and financial distress had no effect on tax evasion. For testing moderation, the results obtained by the researcher prove that company sizes are able to moderate managerial ownership, independent commissioners, and audit committees on tax evasion. Meanwhile, the company has been unable to moderate financial difficulties on tax avoidance. 

Competitiveness and Impact of Government Policies on the Development of People's Arabica Coffee Plantations Partnership Pattern in Solok Regency

This study aims to analyze the competitiveness of Arabica coffee commodities and analyze the impact of government policies on Arabica coffee commodities in Solok Regency. This research data analysis method uses the Policy Analysis Matrix (PAM). The results showed that the Arabica coffee plantation business in Solok Regency has competitiveness both in terms of competitive advantage and comparative advantage, where the value of the ratio of private costs and domestic cost ratios obtained is less than one, namely 0.48 and 0.41.  For the impact of the Arabica coffee output policy, the private price of Arabica coffee is lower than the social price. The impact of the production input policy causes the private price of tradable input to be higher than the social price, and the impact of the input-output policy causes a decrease in the producer surplus, meaning that there is no economic incentive to increase Arabica coffee production. The suggestion from this research is expected that farmers can increase the productivity of Arabica coffee than the government is expected to expand the planting area and facilitate the provision of superior seeds. The government is also expected to stabilize the selling price of Arabica coffee at the farmer level.

Pengaruh Kepemimpinan Transformasional, dan Insentif terhadap Kinerja Pegawai Kantor Kecamatan Mojowarno

This study aims to analyze the effect of transformational leadership and incentives on the performance of employees Mojowarno District.This study uses quantitative research methods with the independent variable are Transformational leadership and incentives, while the dependent variable is employee performance. The study location is at the Mojowarno District Office, Jombang Regency with the research time in Jue, July and August 2022. In this study the sample taken was The Tembelang District employees totaling 30 people consisting of 16 civil servant and 14 non civil servant. The research data analysis method used is Multiple Liner Regression with technical descriptive analysis, classical assumption test, t test, f test, and coefficient of determination. The result showed that Transformational Leadership had a positive and significant effect on employee performance in Mojowarno District. Incentives had a positive and significant effect on employee performance in Mojowarno District, and Transformational leadership and incentives simultaneously had a positive and significant effect on employee performance in Mojowarno District.

CITRA MEREK DAN KEPUTUSAN PENGGUNA GRAB BIKE DI ERA NEW NORMAL PADA GENERASI Z DI KOTA PALEMBANG

This research is aimed at finding out the effect of brand image on the decisions of Grab Bike users in Palembang City. The research was conducted on Sekolah Tinggi Ilmu Ekonomi (STIE) APRIN Palembang students. Quantitative research is the type of research used and the research technique used, namely the technique of collecting research data with a questionnaire using a Likert scale. The research was conducted on Grab Bike users with a total of 79 respondents. Samples were taken using a non-probability sampling method, the snowball sampling method was chosen. The research data analysis method is linear regression. The results obtained from this research will be used to enrich knowledge about marketing research. Based on the results obtained, namely the indicators of the research variables, they are valid and reliable. The result of the coefficient of determination (R²) is 0.301 or 30.1%, which explains that the relationship of variable X to variable Y is positive but not significant. Brand image can explain purchasing decisions by 30.1%, while 60.9% is explained by other factors not included in this study. Simple linear regression testing shows that the regression coefficient of the brand image variable is 0.432 with a positive value, which means that every time there is an increase in the brand image by one point and other variables have a fixed value, the user's decision will increase by 0.432 units. The constant value of 3,976 indicates that when a company has a good brand image, the value of user decisions about Grab services will increase.

DUKUNGAN SOSIAL DAN CULTURE SHOCK PADA MAHASISWA RANTAU ASAL KALIMANTAN DI SALATIGA

Being in a new environment for some people is a stimulus that will later lead to new problems. Culture shock, in particular, happens to students from Kalimantan who study at UKSW Salatiga. The significant difference between cultural habits and geographical differences between Kalimantan and Salatiga is a challenge for overseas students from Kalimantan. So the need for a strategy to reduce the culture shock experienced by overseas students from Kalimantan is with social support from their new environment. This study aims to determine the relationship between social support and culture shock in overseas students from Kalimantan in Salatiga. The method used is quantitative with a correlational design. The subjects taken were 50 students from Kalimantan who studied at UKSW Salatiga. The sampling technique used in this study was non probability. Research measurements used The Multidimensional Scale of Perceived Social Support and the culture shock scale compiled by Purba (2017). The research data analysis method uses Karl Pearson's product moment correlation. The results of the study through the correlation test showed a correlation coefficient of -0.727 with a significance of 0.000 (p <0.05) which means that there is a significant negative relationship between Social Support and Culture Shock, so this study's hypothesis is accepted. These results mean that the higher the Social Support, the lower the Culture Shock, and vice versa, the lower the Social Support, the higher the Culture Shock.

Komitmen Organisasi dan Kepuasan Kerja terhadap Turnover Intention

This study aims to analyze the effect of organizational commitment and job satisfaction on turnover intention at CV. Her appointment. This research method is descriptive quantitative. The research data is in the form of primary data. The research population was taken from employees of CV. The number of appointments was 121 people, and the sample taken was 55 people, the determination of which was based on a proportional random sampling technique. In this study, the determination of the sample was based on the location of the shop where the research was conducted. The data collection technique is using a questionnaire. The research data analysis method is Partial Least Square. The results of the study show, a) organizational commitment has a negative effect on Turnover Intention as indicated by path coefficients with a value of -0.262, and t-statistics with a value of 2.021> 1.96, which means it is significant; b) job satisfaction has a negative effect on Turnover Intention as indicated by the path coefficients worth -0.266, and t-statistics worth 2.143>1.96, meaning it is significant. In conclusion, a high level of organizational commitment can make a real contribution in reducing the level of turnover intention in CV. Her appointment. Also, a high level of job satisfaction can make a real contribution in reducing the level of turnover intention in CV. Her appointment.
 Keywords: Job Satisfaction, Organizational Commitment, Turnover Intention