Sample Selection Technique Research Articles

THE ROLE OF THE AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE

This study aims to determine the role of the audit committee in moderating the effect of earnings management and tax avoidance on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, while the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique used purposive sampling, the number of research samples was 28 and the number of observations of research data obtained was 140. This study used multiple linear regression and moderated regression analysis with a random effects model approach. The results of this study indicate that earnings management has a negative effect on firm value, while tax avoidance as proxied by the cash effective tax rate has no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR

This study aims to prove the effect of operating cash flow, leverage, firm size, the composition of the board commissioners, and managerial ownership on earnings persistence in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample selection technique used was purposive sampling and as many as 30 companies met the sample criteria. This study uses panel data that is processed using Eviews version 12.0 and Microsoft Excel 2016. The results of this study conclude that the leverage variable affects earnings persistence significantly negatively, while the operating cash flow, firm size, the composition of the board commissioners, and managerial ownership variables have no effect on earnings persistence. This study further implies that operating cash flow that can be used to predict earnings must be stable, and the separate variables of company size, board of commissioners composition, and managerial ownership are not necessarily indicators of earnings persistence because they are all fixed on the performance of the company itself.

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP AGRESIVITAS PAJAK

This study aims to determine the effect of institutional ownership and disclosure of governance on tax aggressiveness with tax avoidance as a moderating variable in food manufacturing companies listed on the IDX. Tax aggressiveness is the dependent variable, while institutional ownership and corporate governance disclosure are independent variables. The data used are secondary data and samples are financial reports and annual reports from 29 companies listed on the IDX in 2013-2019. This study uses a non-randomized method. The sample selection technique used purposive sampling and the data were analyzed using the inner and outer model analysis. Data were analyzed using SPSS software version 23 and Smart PLS version 3.2.2. The results showed that institutional ownership variables did not have a significant effect on tax aggressiveness and institutional ownership and firm size had no significant effect on tax aggressiveness. To get better research results, further research can add other variables that have a big possibility of influence, use companies other than manufacturing, and extend the research period.

Pengaruh Tunneling Incentive, Intangible Asset, Dan Debt Covenant Terhadap Keputusan Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2021)

This study aims to determine the effect of tunneling incentives, intangible assets, and debt covenants on transfer pricing with tax minimization as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2021 period. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2021. The sample selection technique used is purposive sampling and obtained 18 samples of companies with a research period of 7 years in order to obtain a total of 126 research observations. The data used in this financial research is obtained from company report data. The data analysis method in this study is logistic regression analysis and moderate regression analysis which was tested with SPSS 26 software. . Partially, debt covenants have a positive effect on transfer pricing. Meanwhile, tunneling incentives and intangible assets have no effect on transfer pricing decisions for manufacturing companies listed on the Indonesia Stock Exchange in 2015-2021.

Do Profitability and Capital Structure Influence Firm Value ? The Moderating Role of Dividend

This research aims to examine the effect of profitability and debt on firm value with dividend policy as a moderating variable. The companies that became the research sample were companies engaged in the manufacturing industry sector for five periods, from 2016 to 2020. This research uses a quantitative approach. The sample selection technique used in this study was the purposive sampling technique. Test the hypothesis using multiple linear regression and moderated regression analysis (MRA) using eviews 12. The results showed that profitability significantly positively affects the firm's value. Meanwhile, the capital structure cannot affect the value of the firm. Dividends are not able to moderate the effect of profitability on firm value. Dividends are also incapable of moderating the influence of the capital structure on firm value. Based on the study results, it can be concluded that profitability is a variable that needs to be considered for investors, companies and stakeholders interested in firm value.

Analiss Literasi Informasi dan Motivasi Mahasiswa dalam Penyelesaian Studi di Masa Pandemi COVID-19

Students can graduate from their studies on time if they have good information literacy skills and motivation to complete studies even during the COVID-19 pandemic. The aims of this study are to: 1) describe the characteristics of the respondents, and 2) analyze the relationship between information literacy and student motivation in completing studies during the COVID-19 pandemic. This research approach uses quantitative survey method. Data collection techniques by means of observation and distributing online questionnaires to 88 respondents. The sample selection technique used a simple random sampling and the data analysis used descriptive statistics and inferential statistics. The results showed that: 1) almost half of the total respondents (40.91 percent) studied at the Islamic Communication and Broadcasting Study Program (KPI). More than a quarter of the respondents (26.14 percent X 37.50 percent) have a high school (SMA), Madrasah Aliyah (MA) and Islamic boarding school (Ponpes) educational background. The majority of respondents' average pocket money (61.36 percent) is low, ranging from Rp. 200,000 to Rp. 800,000 rupiah. The majority of respondents (79.55 percent) are not scholarship recipients, and 2) information literacy has a positive and significant relationship (Sig. 0.000 < 0.05) with student motivation in completing studies during the COVID-19 pandemic. This means that the higher the information literacy competence, the higher the level of student motivation to be able to complete studies on time and vice versa.

The Effect of Transformational Leadership and Good Government Governance on ASN Work Motivation and Its Impact on Government Performance of South Aceh District

This study aims to test the transformational leadership and good government governance effect on civil servant (ASN) work motivation and their impact on South Aceh District Government Performance with the research object of echelon III and IV officials/functional officials in 18 Government departments of South Aceh District. The population in this study amounted to 336 people. The sample selection technique used is a proportionate stratified random sampling technique, which takes samples when the population has members/elements that are not homogeneous and proportionally stratified—at the same time, determining the number of pieces in this study using the Slovin formula to obtain a sample of 183 people. Data was collected by distributing questionnaires which were measured using a Likert scale. Data were analyzed using SPSS, SEM-AMOS, and Sobel calculator. The result shows that transformational leadership, good government governance, ASN motivation, and South Aceh District Government Performance are good; Transformational leadership affects ASN motivation in the South Aceh District; Good government governance affects ASN motivation in South Aceh District; Transformational leadership affects South Aceh District Government Performance; Good government governance does not South Aceh District Government Performance; ASN motivation affects South Aceh District Government Performance; ASN motivation does not mediate the transformational leadership effect on government performance, and; ASN motivation does not mediate the good government governance effect on government performance. These findings explain that the model for increasing institutional performance in the South Aceh District is a function of strengthening transformational leadership and ASN motivation, while the good government governance variable can only have an impact on motivated ASN.

Effect of Macro and Microeconomic Factors on Company Value in Property and Real Estate Companies Listed on the IDX for the 2017-2021 Period

This research aims to examine the impact of macro and micro economic factors on company value. Macroeconomic factors are proxied by interest rates and inflation, while microeconomic factors are proxied by sales growth, company size and capital structure. The sample selection technique was comducted using the purposive sampling method, the data is secondary data, the data was obtained from the website of the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. Multiple Linear Regression was used as a method of data analysis and data processing using the eViews 12.0 application. The results showed that macroeconomic factors, namely interest rates, did not have a significant effect on company value and inflation had a significant positive effect on company value. Microeconomic factors, namely sales growth, company size and capital structure have no effect on company value

Pengaruh Latihan Speed Ladder Terhadap Kelincahan dan Kecepatan dalam Kegiatan Ektrakurikuler Futsal

“Futsal is a team game that has a high intensity of play. Therefore, to support a fast-paced game, players must have good agility and running speed. This study aims to determine the effect of speed ladder variations on agility and running speed in futsal extracurricular activities of Vocational High School students. The method in this research is an experiment with one group pretest and posttest design. The population and sample of this study were futsal extracurricular students of SMK Taruna Karya 1 Karawang, totaling 16 participants. The sample selection technique was using total sampling technique. The instruments used in this study were the shuttle run test and the 30 meter sprint test. Based on the results of data analysis, it shows that the speed ladder variation exercise has a significant effect on agility ability with a value of t count 15.246 > t table 2.131 with a value of p = 0.000. and running speed with a value of t count 24,406 > t table 2.131 with a value of p = 0.00. Thus, it can be concluded that there is a significant effect of speed ladder variations on the agility and speed of extracurricular students at SMK Taruna Karya 1 Karawang.”

Access and Control of Resources by Rural Women in North Shewa Zone, Amhara Region, Ethiopia

Gender is one of the crosscutting and the prime importance of any development plan and intervention. Rural women play vital roles in agricultural activities to reduce poverty and food insecurity. This study focuses on gender equality in the access and control of agricultural and rural household resources by rural women. The study was conducted in Bassonawerana, Kewot, and Moretinajiru districts of Northern Shewa Zone Amhara region Ethiopia. Data were collected using individual interviews, key informant interviews, and focus group discussions. A total of 252 respondents were selected using purposive sampling, categorical, and then simple random sample selection techniques. Descriptive statistics and Harvard analysis techniques were used to assess the access, control, and utilization of agricultural and household resources in rural areas. Most of the respondents were married. 95% of the study households depend on agricultural activities of crop and livestock farming. The average family size was 5 in which 3 of them were involved in agricultural activities. The average level of education for the households was 2.5 years. Women were involved in on-farm and off-farm income-generating activities but most women had limited access to extension services and agricultural-related training. The benefits of different resources were shared by all family members equally except institutional resources. Poultry was predominantly owned by women while other livestock resources and land resources were owned by both men’s and women’s family members. Provision of women-targeted training and agricultural extension services focused on how to access and control institutional and household resources are vital to enhance their access to institutional resources and improve the production and productivity of women in the rural household and the entire community for livelihood and food security improvements.

Development of assessment instruments 4C skills (critical thinking, collaboration, communication, and creativity) on parabolic motion materials

4C skills are one of the abilities in life that can produce knowledge personally and be used in society. This study aimed to develop an instrument for assessing students' 4C skills (Critical Thinking, Collaboration, Communication, and Creativity) on parabolic motion material. The model used in developing this research is the ADDIE model, which consists of five stages: analysis, design, development, implementation, and evaluation. Data collection methods were interviews, questionnaires, tests, and documentation with a population of 120 students and a sample of 60 students. The sample selection technique uses cluster random sampling. Based on the study results, the percentage of critical thinking criteria was 21.7 %, low critical thinking was 28.3%, and poor critical thinking was 50%. The percentages with creative thinking criteria are 25%, 40% moderately creative, and 35% less creative. The percentage of collaboration skills that meet excellent criteria is 65%, and high collaboration skills are 35%. While the percentage of people with excellent communication skills was 8.3%, high communication skill was 83.3%, and fairly high communication skill was 8.3%. Based on these data, it concluded that the instruments developed were valid and feasible to use.

Factors Affected the Firm Value of the Mining Sector that Go Public in Indonesia

The firm value becomes the main focus in terms of decision-making by investors to invest in a company or not. Tobin's Q ratio is one of the financial ratios used to measure firm value. This study aims to analyze how profitability, company size, leverage, and price-earnings ratios affected the firm value of mining companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample selection technique used was purposive sampling and obtained 33 mining subsector companies with a research period of 3 years (pooled data). The data analysis technique used in this study is Structural Equation Modelling-Partial Least Square (SEM-PLS). The results of this study show that partial profitability and leverage have a positive significant effect on the firm value. On the other hand, partial size and price-earnings ratio didn't have a significant effect on the firm value.

Analysing Econometric Bias and Non-linearity in Returns to Education of Pakistan

This study estimates the returns to education while controlling endogeneity and sample selection biases in Pakistan, over a time period using Ordinary Least Square (OLS), simultaneous approach using both Heckman Sample Selection and Instrumental Variable, and Fixed Effect techniques. Household Integrated Economic Survey (HIES) data for 2004-05 and 2011-12 time periods have been used in this study. The returns to education have been found downward biased in OLS estimates for both time periods. The unbiased real returns to education have increased on average for wage workers over time period. Landholding and Non-earned income have been used as exclusion restrictions to control for sample selection bias in the Heckman Sample Selection technique. The endogeneity bias has been controlled for with the help of parental education as instrument in Instrumental Variable technique. Both techniques have also been used collectively or simultaneously to get more efficient estimate in simultaneous approach. Household Fixed Effect technique has also been used with the assumption that ability and family characteristics largely remain same within family or household. The increase in the unbiased and real returns to education shows that profitability still exists in investing in education whereas experience via skill enhancement reinforces this rise in wage. Sadly, the historic gender and regional discriminations persist or aggravate in wage market. Married persons are getting more in returns relative to the unmarried individuals. Having negative implications for income inequality, Convexity in education-earning relationship in Pakistan has been confirmed by Indicator Function technique for both time periods. Low education prompt low-earning workers who would be unable to bear the schooling cost of their children. This seriously inhibits earning potential making income inequality worse. JEL Classification: I26, I24, J24 Keywords: Returns to Education, Human Capital

The Financial Signaling And Internal Factor Company Against To Earning Per Share

This research aims to determine the results of financial signal testing as indicated by return on equity (ROE) and liquidity and then the internal company as indicated by company size and audit quality on earnings per share (EPS). The research method used is quantitative. The population of this study is consumer goods companies, totaling 180 companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The sample selection technique uses purposive sampling. The data analysis technique uses multiple linear regressions with the IBM SPSS 25 tool. The results show that return on equity, firm size and audit quality affect earnings per share. However, liquidity does not affect earnings per share. This research can be a source of reference for further research. Then it can also be a source of reference for companies in improving financial performance in maintaining the company's existence in the capital market and the maximum consistency of business development to satisfy the principles.

Kepemilikan Saham Publik dan Corporate Social Responsibility terhadap Kinerja Keuangan

This study aims to analyze the factors that influence the financial performance of basic and chemical industrial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This research method is descriptive quantitative. The sample selection technique uses a purposive sampling technique so that a sample of 20 companies is obtained. The data analysis method uses path analysis or path analysis using the SMART-PLS application. The results of the study show that the path coefficient value is indicated by the influence of Financial Performance on variable X, namely Public Share Ownership which is reflected in the ROE of 3.484. In further tests, the results show that the second biggest influence is the influence of Financial Performance on variable Z, namely Corporate Social Responsibility as reflected in the Corporate Social Responsibility Disclosure Index (CSRDI) of 2.455. In further tests, the results show that Corporate Social Responsibility can mediate Financial Performance and Public Share Ownership of 0.912. In conclusion, Public Share Ownership (KSP) has an effect on financial performance and Financial Performance has an effect on Corporate Social Responsibility (CSR). However, Corporate Social Responsibility (CSR) cannot provide a mediating effect on Public Share Ownership (KSP) and financial performance.
 Keywords: Corporate Social Responsibility (CSR), Public Share Ownership (KSP), Financial Performance

Pengaruh Kecerdasan Emosonal, Kecerdasan Spiritual dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi

To produce qualified accounting graduates, universities must know what factors influence a student in understanding the material he gets, generally the education system is only centered on intellectual intelligence, it should also be balanced with other intelligences such as emotional and spiritual intelligence. This intelligence is personality intelligence such as how to develop heart intelligence with toughness, initiative, honesty, and adaptability. Some examples in our environment that prove that having brain intelligence alone, or many who have high degrees does not determine success in taking part in the world of work. The purpose of this study was to determine the effect of emotional intelligence, spiritual intelligence, and learning behavior on accounting understanding in accounting study program students. This type of research is quantitative research. The research subjects used by the authors are Accounting Study Program students in Bogor with a population of 4,468 people consisting of 3,475 Bachelors in Accounting and 993 D3 Accounting students. The data collection in this study used primary data with research instruments using a questionnaire via Google Form which was distributed directly to the research sample through social media as measured by a Likert scale. The sample selection technique used purposive sampling with sampling based on criteria that had been determined by the author with the sampling unit through the Slovin formula totaling 368. The data analysis technique was carried out using Multiple Linear Regression Analysis with the help of SPSS (Statistical Product and Service Solutions) Version 16. The results showed that partially (1) emotional intelligence had a significant positive effect on accounting understanding, (2) spiritual intelligence had a significant effect on accounting understanding, (3) learning behavior had a significant effect on accounting understanding, and (4) simultaneously showed that the variable emotional intelligence, spiritual intelligence, and learning behavior affect the understanding of accounting.
 Keywords: Emotional Intelligence, Spiritual Intelligence and Learning Behavior.

Medication Non-Compliance in Patients with Schizophrenia Due To Familial, Environmental and Socio-Cultural Factors

Introduction: In schizophrenia, non-compliance with treatment leads to the disease burden in the community. It is considered as a challenge worldwide due to the need for long-term treatment and additional associated factors in Schizophrenia. Aim: The goal of the study is to identify patients with treatment non-compliance in schizophrenia and determine the related factors from environmental, socio-cultural and familial perspectives. Place and Duration: The study was carried out at the department of Behavioral Sciences, PGMI /AMC / LGH Lahore, Pakistan, from November 2021 to April 2022. Methods: The study included 100 patients with non-compliance to treatment in schizophrenia who visited the relevant psychiatric departments. For the research a descriptive cross-sectional design was chosen with non-random, purposive sample selection technique being utilised. Prior to the study, ethical approval from the authorities and informed consent from patients were obtained. Educated patients completed questionnaires whereas uneducated patients asked their relatives to provide such information on questionnaires. Results: Out of 100 participants, 56 were males and 44 were females, with a ratio of 1.4:1. The participants mean age was 32.25 ± 11.1. About 23% of them were uneducated, and above sixty percent (61%) had a family income < 20,000 PKR rupees per month. A substantial percentage of family-members (15%) were unaware of their role and that of their family members, and the majority (77%) stated that people made a negative contribution. Factors contributing to treatment non-compliance included belief as a major life event (6%), perception about the disease being incurable (25%), lack of nearby treatment access (76%), migration (8%), forgetting an appointment with medical professional (18%), discontinuation of medication on the advice of a faith healer (16%), discontinuation of medication due to social stigma (14%), no follow-up being arranged (22%), and refusal to continue treatment (13%). Conclusions: The study aimed to identify the possible reasons for medication non-compliance in patients of schizophrenia from environmental, socio-cultural and familial perspectives. Many factors have been recognised that contribute indirectly or directly to the treatment non-compliance. Keywords: Non-Compliance, Compliance and Schizophrenia.

Analisis Pengaruh Rasio Keuangan dan Faktor Ekonomi Makro Terhadap Financial Distress Pada Perusahaan Manufaktur

This study aims to analyze financial ratios and macroeconomic factors on financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The data used in this study were obtained from the company's annual financial statements. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling and obtained 18 food and beverage sub-sector manufacturing companies with the 2016-2019 research period. The data analysis method in this study was logistic regression analysis. Based on the data analysis, it is concluded that the liquidity ratio as measured by the Current Ratio (CR), inflation and exchange rates have no effect on financial distress while the profitability ratio as measured by Return on Equity (ROE) and solvency ratio as measured by Debt to Total Assets Ratio (DAR) has an effect on financial distress.

The Effect Of Greeting Card Toward Students Writing Skill At The Eighth Grade Student Of Mts Daarul ‘Ulum Cihara Lebak In Academic Year 2021/2022

This research paper aims to know whether there is a significant effect of greeting card media toward students writing skill at eighth grade students’ of MTs Daarul ‘Ulum Cihara lebak in academic year 2021/2022. This research paper uses a quantitative approach and a quasi-experimental design. The sample selection technique is cluster random sampling; The researcher used class VIII A (25 students) as the experimental class and class VIII B (25 students) as the control class. In the data collection technique, the researcher gave a pre-test and post-test. In analyzing the data, the researcher used SPSS 25 statistical calculations and used the post-test results of both the control and experimental classes to analyze the hypothesis test. The researcher found that output SPSS on tablel 4.8. It could bel seleln that signification valuel (p-valuel) = 0.001 at pair 1 and 0.001 at pair 2. Thely arel < α = 0.05, melanwhilel H1 is accelpteld and HO is reljelcteld Therefore, the researcher concludes that there is a significant effect of greeting card media on students' writing skills.

Deriving Right Sample Size and Choosing an Appropriate Sampling Technique to Select Samples from the Research Population During Ph.D. Program in India

Purpose: The purpose of this article is to explain standard formulas available for deriving sample size, the essence of every component of formulas, and available techniques for selecting samples from the research population in turn, guiding the Ph.D. scholars to finalize appropriate sample size and sampling technique. Design/Methodology/Approach: Postmodernism philosophical paradigm; Inductive research approach; Observation data collection method; Longitudinal data collection time frame; Qualitative data analysis. Findings/Result: As long as the Ph.D. scholars can understand an appropriate sample size and available sampling techniques and make mindful choices of sample size and sampling technique across various stages/phases of the research to answer their research questions they will be able to determine (on their own) all the other choices in succeeding steps of doctoral-level research such as i) data collection instrument and iii) data analysis techniques. Originality/Value: There is a vast literature about how to derive the sample size and how to select samples from the research population. However, only a few have explained them together comprehensively which is conceivable to Ph.D. scholars. In this article, we have attempted to explain every component of sample size formulas and capture most of the sampling techniques briefly that would enable Ph.D. scholars in India to glance through and make a scholarly choice of appropriate sample size and sample selection techniques. Paper Type: Conceptual.