Sample Selection Technique Research Articles

The Role of Internal Audit and Internal Control on the Quality of Financial Reports at PT. ABC

The quality of financial reports is a measure of the extent to which a company's financial reports meet various characteristics and attributes that are considered important. In this research, the author uses a quantitative research approach. It has the systematic nature of field research. The types of data for this research are primary data and secondary data. The main data in this research was taken directly from distributing questionnaires to PT. ABC. The population in this observation is all employees at PT. ABC as many as 125 people. The sample selection technique used in this research was a saturated sample or the entire population was sampled, namely 125 people. However, when distributing the questionnaire to 125 samples, only 120 people received answers, so only 120 samples were used in this research. The research results state that internal audit and internal control have a partial and simultaneous effect on the quality of financial reports.

Pengaruh Indikator Pertumbuhan Perusahaan, Kebijakan Hutang dan Kemampuan Menghasilkan Laba terhadap Kinerja Saham

The aim of this research is to examine the influence of company growth indicators, debt policy and profit-generating ability on stock performance in basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2017 - 2021. Company growth indicators are proxied by sales growth and growth. assets, debt policy is proxied by the debt to equity ratio (DER) and long term debt to equity ratio (LDER), the ability to generate profits is proxied by return on assets (ROA) and return on equity (ROE), stock performance is proxied by stock returns. The sample selection technique is purposive sampling method, research data is secondary data obtained from the Indonesia Capital Market Directory for the period 2017 - 2021. The data analysis method used is multiple regression analysis with the eviews 12.0 application tool. The research method stages consist of; descriptive statistics, panel data regression model selection, classical assumption testing, multiple regression analysis, hypothesis testing and conclusions. It is hoped that this research can contribute to writing scientific journals and be published in accredited scientific journals, Sinta. The results of the research show that the variables sales growth, asset growth, debt to equity ratio (DER), long-term debt to equity ratio (LDER) and return on equity (ROE) do not partially have a significant effect on stock returns, while the variable return on assets ( ROA) partially has a positive and significant effect on stock returns.

Implementasi Program Keluarga Harapan (PKH) Dalam Meningkatkan Kesejahteraan Masyarakat Dalam Perspektif Ekonomi Syariah

The Family Hope Program (PKH) is a social protection program that provides non-cash assistance to poor families designated as Beneficiary Families (KPM). PKH is a program based on poor families, so the main targets are economically disadvantaged families. PKH is an effort directed towards the formation and human resources focus on aspects of education, health, and social welfare. This research is entitled "Implementation of the Family Hope Program (PKH) in Improving Community welfare in the Islamic Economic Initiative". The purpose of this study is to find out what the Family Hope Program (PKH) is in providing social welfare to the community, find out how the implementation of the Family Hope Program (PKH) in providing social protection to the community, and find out what are the driving factors and inhibiting factors in implementing the Family Hope Program (PKH). This research uses a qualitative method with a descriptive approach and in sampling researcher used sample selection techniques with the provision of characteristics and characteristics of objects in the study, as for data collection techniques, namely through observation, interviews, and documentation. The results showed that the social protection provided by PKH to the community was in the fields of education, health, and social welfare. The implementation of PKH in Mendalo Indah Village goes through several stages, the first starting from the initial meeting stage, the second stage of entering data into the Management information system, the third stage of payment, and the last stage of commitment verification. The driving and inhibiting factors of PKH carried out in Mendalo Indah Village are that although it has not been fully implemented perfectly, the community admits that this program has helped and provided relief to the community.

Factors Affecting The Choice Of Payment Method In Modern Retail Shops

Digitalization affects almost all areas of life, including payment methods. Now, there are many different payment methods. However, on the other hand, Indonesia's financial inclusion level still needs to catch up compared to neighboring countries. This study aims to determine the factors influencing the choice of payment method at minimarkets in Bekasi City by using transaction value, income, education, awareness ease of use, and awareness of risk as independent variables. Research data collection was carried out by distributing questionnaires to 400 respondents. The sampling method used a convenient regional random sample selection technique. Data collection found that electronic wallets are the most used payment method. Using the PLS-SEM method, the results found that transaction value, income, education, awareness ease of use, and awareness of risk have positive and significant impacts in increasing the likelihood of consumer’s behavior in choosing an electronic payment method.

UNDERSTANDING FINANCIAL BEHAVIOR IN GENERATION Z

As the demographic growth, the presence of Generation Z or Gen-Z reached 27.94 percent in 2020 so that it dominates the demographic structure in Indonesia after the millennial generation. Gen-Z grows along with the development of information technology to form a new lifestyle that is more open to using the internet and social media than previous generations. These conditions affect financial behavior, so it is necessary to conduct a study to determine the effect of financial knowledge, financial attitudes, and self-efficacy on financial behavior. A total of 100 respondents were selected to represent Generation Z. The sample selection technique used purposive sampling with the criteria of being born in 2000-2004, currently pursuing a bachelor's degree and domicile in Jakarta. Testing the validity, reliability and data processing of structural regression equations using Smart-PLS 4. The results show the coefficient values of financial knowledge (0.271), financial attitude (0.273) and self-efficacy (0.262) where the three have a significant positive effect on financial behavior at the 5 percent level. The results of the study serve as a reference for the government in revising policies to improve financial literacy and investment models for Generation Z. Advice for related parties such as banking, insurance, investment institutions, financial services authority, and others to respect with Gen-Z in achieving sustainability in their welfare. The formation of this behavior has an impact on responsible consumption for Gen-Z circles so that long-term commitment and implementation will also support the achievement of sustainable development goals in 2030 to realize sustainable prosperity for future generations.

FACTORS AFFECTING ENTREPRENEURIAL INTENTION THROUGH ENTREPRENEURIAL ATTITUDES AS MEDIATION VARIABLES

This study aims to determine the effect of entrepreneurship education and the environment on entrepreneurial intentions. This study also aims to determine the mediating effect of entrepreneurial attitudes on the influence of entrepreneurship education on entrepreneurial intentions and the environment on entrepreneurial intentions. The subjects of this study were students studying at Universitas Tarumanagara, majoring in management with a concentration in entrepreneurship. The sample used in this study was 100 respondents. The sample selection technique used in taking respondents is non-probability sampling with a purposive sampling approach. The data collection technique uses the survey method with questionnaires distributed online via Whatsapp social media, which is made via the Google form. Data analysis was performed on SmartPLS software version 3.3.9. The results of the data analysis show that entrepreneurship education and the environment each have a positive but not significant effect on entrepreneurial intentions. Entrepreneurial attitude has a positive and significant effect on entrepreneurial intentions.

THE INFLUENCE OF MARKET ORIENTATION, TOTAL QUALITY MANAGEMENT AND ENTREPRENEURIAL ORIENTATION ON BUSINESS PERFORMANCE IN THE AUTOMOTIVE MODIFICATION SECTOR

The development of the automotive modification industry is growing along with the development of the motor vehicle industry. Despite being hit by the Covid-19 pandemic, businesses in the automotive modification sector can still survive and are predicted to be a business sector with positive prospects. The purpose of this research is to examine the impact of market orientation, total quality management, and entrepreneurial orientation on business performance. The sample selection technique in this study used non-probability sampling techniques with purposive sampling and snowball sampling methods. The sample obtained in the study was 80 automotive modification business owners in the Jabodetabek area. The SEM-PLS method was used to analyze the data. The results showed a positive and significant influence on market orientation and entrepreneurial orientation on business performance. But total quality management has no significant effect on business performance.

The Effect of Dividend Policy as a Moderation Variable on the Effect of Debt Policy and Profitability on Company Value

This study aims to analyze the effect of dividend policy as a moderating variable on the effect of debt policy and profitability on firm value. This study uses secondary data obtained from the Indonesia Stock Exchange and Finance.yahoo.com. The population in this study are all manufacturing sector companies that have been and are still listed on the Indonesia Stock Exchange for the 2015-2017 period, as many as 141 companies. The sample selection technique uses a purposive sampling method. A sample of 26 manufacturing companies that met the criteria was obtained based on predetermined criteria. The data analysis technique used is hierarchical regression analysis with a moderator variable. Based on the results of data analysis, it can be concluded that (1) Debt policy has a positive effect on firm value; (2) Profitability has a positive and significant effect on firm value; (3) dividend policy moderates the effect of debt policy on firm value; and (4) dividend policy moderates the effect of profitability on firm value.

Pengaruh Leverage, Profitabilitas, Struktur Kepemilikan Saham Dan Kompleksitas Perusahaan Terhadap Audit Delay

The study aims to determine the Effect of Leverage, Profitability, Stock Ownership Structure, and Complexity of Company on Audit Delay. The sample selection technique in this study used the purposive sampling method and obtained 26 food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 – 2021. The data analysis used in this study was multiple linear regression analysis using SPSS version 19 software. The results of the study can be concluded that the leverage and profitability of the auditor have a negative and significant effect on audit delay, while stock ownership structure and complexity of company have no effect on audit delay.

PENGARUH KEPEMILIKAN MANAJERIAL, ARUS KAS OPERASI, TINGKAT HUTANG DAN UKURAN PERTUSAHAAN TERHADAP PERSISTENSI LABA

Earnings persistence is a component of earnings quality. This study aims to determine the effect of managerial ownership, operating cash flow, debt levels and company size on earnings persistence. In this study population, namely property and real estate sector companies listed on the IDX in the period 2018 to 2022. In this study the sample selection technique used purposive sampling and obtained 17 companies included with a period of 5 years, 85 samples were observed. The research method of data analysis in this study was multiple regression analysis using SPSS v25.0. The results of this study indicate that operating cash flow has a positive and significant effect on earnings persistence. Meanwhile, managerial ownership, debt level and firm size have no effect on earnings persistence

PENGARUH STRUKTUR ASET, PROFITABILITAS, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL

This study aims to determine the effect of asset structure, profitability, and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period. The sample selection technique used isprobability random sampling with the type of simple random sampling. From the sample selection technique, there are 51 manufacturing companies that will be sampled in this study. Data collection was carried out using Microsoft Excel 2019 and data processing was carried out with software or the Eviews 12 program. The test results obtained in this study showed that asset structure had a negative and significant effect on capital structure, profitability had a positive and significant effect on capital structure, and liquidity. not significantly negative on the capital structure. The implication of this study is the need for good management in funding a company to get a good capital structure that will bring a good signal for investors.

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR

This study aims to determine the effect of profitability, firm size, asset structure and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used a sample of 246 data. This study uses a sample selection technique with purposive sampling and uses Eviews 12 in processing the data. The results showed that profitability, firm size and asset structure had a positive and significant effect on capital structure. Meanwhile, liquidity has a negative and insignificant effect on capital structure. profitability, firm size, asset structure and liquidity simultaneously affect the capital structure.

PENGARUH PROFITABILITAS, LEVERAGE, DAN AKTIVITAS TERHADAP PERTUMBUHAN LABA PERUSAHAAN MANUFAKTUR

This study aims to analyze the effect of profitability, leverage, and activity on profit growth of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The method used for data analysis in this study is multiple linear regression analysis using Eviews version 12. The sample selection technique used is puposive sampling and obtained 55 manufacturing companies in the 2017-2019 period so that the total sample in this study is 165 samples. The results found that simultaneously profitability, leverage, and activity influence profit growth. Partial testing shows that both profitability and activity have a significant and positive effect while leverage has a significant and negative effect on profit growth.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR

This study aims to obtain empirical evidence regarding the effect of independent commissioners, audit committees, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample selection technique in this study used purposive sampling method. The total sample used is as many as 20 selected companies for 3 years. The data in this study were processed using the SPSS version 25 program and the data source used was secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) at www.idx.co.id. The results showed that the independent board of commissioners had a significant effect, while managerial ownership, institutional ownership and the audit committee had no significant effect on tax avoidance.

FAKTOR-FAKTOR YANG MEMPENGARUHI RISIKO SISTEMATIS PERUSAHAAN INDEX LQ-45

This study aims to prove the effect of leverage, liquidity, and asset growth on systematic risk in companies that are members of the LQ-45 index on the Indonesia Stock Exchange. The population used in this study is companies that are members of the LQ-45 index on the Indonesia Stock Exchange in 2017-2021. The sample selection technique uses purposive sampling. Data analysis technique using multiple linear regression analysis. The results of this study indicate that leverage has a significant positive effect on systematic risk, liquidity has an insignificant positive effect and asset growth has an insignificant negative effect on systematic risk of companies listed on the LQ-45 index on the Indonesia Stock Exchange. The value of Adjusted R² is 0.210, which means that 21% of the variation in the systematic risk of companies listed on the LQ-45 index on the Indonesia Stock Exchange can be explained by the three independent variables, namely leverage, liquidity and asset growth. While the remaining 79% is explained by other variables not examined in this study.

Factors Affecting the Dividend Payout Ratio in Pharmaceutical Companies

This research was conducted to examine the effect of current ratio, debt to equity ratio, and return on asset on dividend payout ratio. The types of data that used are secondary data from the annual reports of pharmaceutical companies listed on the Indonesian Stock Exchange period 2013-2021. The sample selection technique used purposive sampling and there are 6 (six) sample of pharmaceutical companies. Data analysis in this study used panel data regression with fixed effects as the selected model and processed using Eviews 10 software. The result of the research shows that the current ratio and debt to equity ratio have a positive significant effect to dividend payout ratio, but return on assets has no significant effect on dividend payout ratio. In addition, the current ratio, debt to equity ratio, and return on assets have a simultaneously effect on the dividend payout ratio. The adjusted R-Squared result was 0.418615 or 41.86 percent.

Pengaruh Pertumbuhan Penjualan, Financial Distress dan Ukuran Perusahaan Terhadap Penghindaran Pajak

This study aims to determine the effect of Sales Growth, Financial Distress, and Company Size on Tax Avoidance. The type of research used in this study is a type of associative quantitative research. Data collection techniques use secondary data in the form of financial reports that have been published through the Indonesia Stock Exchange (IDX). The collected data was processed using the Eviews program version 9. The population used in this study were LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sample selection technique used a purposive sampling technique and obtained as many as 18 companies for 5 years with a total sample data obtained of 90 sample data. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results showed that partially the variable sales growth, financial distress and company size had an effect on Tax Avoidance. While simultaneously the variable sales growth, financial distress and firm size together influence the expected Tax Avoidance.

PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2021

This study aims to determine the effect of financial performance on profit growth. This study has a sample of 15 companies that have been determined by the sample selection technique. The method used in this research is a quantitative research method. The object of research is the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data collection is done in 2 ways, namely documentation and literature study. The tool used to test panel data estimation model selection, best model selection test, panel data regression and hypothesis testing is the Statistical Program For Social Science (SPSS) version 29. The results of this study indicate that the current ratio, debt to asset ratio, and total asset turnover has no effect on the profit growth of Property and Real Estate companies listed on the IDX for the 2019-2021 period. It can be concluded that the effect of the current ratio, debt to asset ratio, and total asset turnover listed on the IDX for the 2019-2021 period is 0.6%, while the remaining 99.4% is influenced by other variables not included in this study, including company size , Company Age, Past Sales Rate and Change

Pengaruh Capital Intensity, Inventory Intensity, dan Leverage terhadap Tax Avoidance

This study aims to determine the effect of capital intensity, inventory intensity, and leverage on tax avoidance in LQ45 index companies for the 2017-2021 period. The type of research used in this research is associative quantitative. Data collection techniques use secondary data in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) and the websites of each company. The method of analysis technique used in this study is descriptive analysis and uses multiple linear regression. The data that has been collected is processed with the help of E-views software version 10. The research was conducted on LQ45 index companies. The sample selection technique used purposive sampling, which was used as a sample of 17 companies with observations for 5 years 2017-2021 with a total sample data obtained of 85 sample data. The results of this study indicate that partially capital intensity has an effect on tax avoidance, while inventory intensity has no effect on tax avoidance, and leverage has no effect on tax avoidance. Simultaneously capital intensity, inventory intensity and leverage affect tax avoidance.

IMPLEMENTATION OF THE HOPE FAMILY PROGRAM IN INCREASING COMMUNITY WELFARE IN SHARIA ECONOMIC PERSPECTIVE

The Family Hope Program is a social protection program that provides non-cash assistance to poor families designated as Beneficiary Families. The Family Hope Program is a program based on poor families, so the main targets are economically disadvantaged families. The Family Hope Program is an effort directed towards the formation and human resources focus on aspects of education, health, and social welfare. This research is entitled "Implementation of the Family Hope Program in Improving Community welfare in the Islamic Economic Initiative". The purpose of this study is to find out what the Family Hope Program is in providing social welfare to the community, find out how the implementation of the Family Hope Program in providing social protection to the community, and find out what are the driving factors and inhibiting factors in implementing the Family Hope Program. This research uses a qualitative method with a descriptive approach and in sampling researcher used sample selection techniques with the provision of characteristics and characteristics of objects in the study, as for data collection techniques, namely through observation, interviews, and documentation. The results showed that the social protection provided by The Family Hope Program to the community was in the fields of education, health, and social welfare. The implementation of The Family Hope Program in Mendalo Indah Village goes through several stages, the first starting from the initial meeting stage, the second stage of entering data into the Management information system, the third stage of payment, and the last stage of commitment verification. The driving and inhibiting factors of The Family Hope Program carried out in Mendalo Indah Village are that although it has not been fully implemented perfectly, the community admits that this program has helped and provided relief to the community.