Coefficient Of Determination Test Research Articles

THE EFFECT OF SOCIAL MEDIA PROMOTION ON NONAERONAUTIC BUSINESS DEVELOPMENT AT SULTAN HASANUDDIN MAKASSAR AIRPORT

The lack of public demand to enliven Sultan Hasanuddin Airport Makassar is one of the challenges for the airport. One of them is to advance the non-aero nautical business which has a huge influence on airport revenue. Therefore, the use of social media will be a place to attract people to visit and use the services of non-aeronautical businesses available at Sultan Hasanuddin Airport Makassar. The data collection method in this questionnaire uses observation or direct observation, and questionnaires. The analysis method used is a quantitative method in which there are validity, reliability, and coefficient of determination tests. The results of this study indicate that the effect use of social media promotion has a strong effect on the development of non-aeronautical businesses at Sultan Hasanuddin Airport Makassar by 87,9%.

GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN DALAM PENINGKATAN PROFITABILITAS

The financial performance of a company shows how successful the business is. Financial performance shows how good the operational condition of the business is from a financial perspective, whether it is growing or declining. The four objectives of this research are as follows: to find out how liquidity and solvency ratios affect financial performance, to find out how activity and liquidity ratios affect financial performance, and finally, to find out to what extent the implementation of good corporate governance affects financial performance. In this research, 81 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2022 were included in the population. Purposive sampling technique was used to ensure that the sample complies with the requirements. There are 26 companies with 312 data processed from samples collected according to the criteria. This research was carried out using multiple linear regression analysis along with the coefficient of determination test, normality test and descriptive statistical test. The analysis tool uses SPSS version 24. The results of the study can be partially formulated that the variable liquidity ratio has a positive effect on financial performance. While the solvency ratio variable does not have a significant effect on financial performance. The variable activity ratio and good corporate governance have a negative and significant effect on the company's financial performance.

PENGARUH PERSEPSI WAJIB PAJAK TENTANG KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI

The purpose of this study was to determine the effect of taxpayer perceptions of tax authorities' service quality on taxpayer compliance with risk preference as a moderating variable. This study uses a quantitative design. The data was obtained from distributing online questionnaires with the Google form. The sampling technique used is incidental sampling. The number of samples used amounted to 217 respondents. In this study several tests were carried out such as validity test, reliability test, classic assumption test, f-test, determinant coefficient test, t-test with a significance value of 0.05. The results of the study prove that the taxpayer's perception of the quality of tax authorities' services has a positive effect on taxpayer compliance. Risk preference cannot moderate the influence of taxpayer perceptions about the quality of tax authorities' services on taxpayer compliance

PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING

One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study

THE INFLUENCE OF WORK DISCIPLINE AND WORK MOTIVATION ON TEACHER PERFORMANCE AT SMK PGRI 2 KEDIRI

Education is the most important thing that every individual must have. Educational service institutions such as Vocational High Schools require good management of students to achieve goals companies in the current era of globalization. This research aims to determine the influence of work discipline and work motivation on teacher performance at SMK PGRI 2 Kediri. The analysis techniques used are validity test, reliability test, classical assumptions, multiple linear regression analysis, coefficient of determination test, t test, F test. The population of this study was all 63 employees and a sample of 63 respondents because it used a saturated sample. The results of research at SMK PGRI 2 Kediri show that the work discipline variable (X1), and work motivation (X2) together they influence the performance variable (Y). Proven by the Fcount value of 244,417 > 3.15 Ftable.

Pengaruh Penerapan E-filing, Pemahamn Peraturan Perpajakan dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wajib Pajab Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Serpong

ABSTRACTThis study aims to determine the effect of the application of e-filing, understanding of tax regulations and tax sanctions on the level of compliance of individual taxpayers at the Serpong Pratama Tax Service Office, Tangerang. The type of research used in this study is quantitative research. The source of data used in this study is primary data. The population in this study is individual taxpayers registered at KPP Pratama Serpong, Tangerang. Determination of samples in this study using the simple randome sampling method and obtained data from 130 respondents. Analysis techniques use analysis, namely, validity tests, reliability tests, then classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests and multiple linear regression tests. Hypothesis testing uses the coefficient of determination test, F test, and t test. Data analysis using the help of SPSS software version 26. The results of this study show that the application of e-filing, understanding of tax regulations and tax sanctions simultaneously affect taxpayer compliance. Based on the results of the study, the application of e-filing and understanding of tax regulations partially affects taxpayer compliance, while tax sanctions partially do not affect taxpayer compliance.Keywords: Application of E-filing, Understanding of Tax Regulations, Tax Sanctions and Taxpayer Compliance.

The Effect of Auction Fee, Administration Fees of State Receivables Management and Management of State-Owned Assets Against Actualization of State Non-Tax Revenue on Kantor Pelayanan Kekayaan Negara dan Lelang Medan Period 2019-2021

This study examined the effects of auction fees, state receivables management costs, and state property management costs on the realization of non-tax state revenue at the State Asset Service Office and Medan Auction from 2019 to 2021. The Medan KPKNL Performance Achievement Report, which contains the Budget Report and Realization of PNBP for the 2019–2021 year and has a total population of 36, is the population in this research. Due to the large population in this study being relatively small (limited), the sample was chosen using the saturation or census sampling approach. To characterize each variable in this study, this form of research employs a descriptive quantitative technique utilizing secondary data. The Statistical Product and Service Solution (SPSS) Version 25 will process the data. The data analysis method used in this study employs multiple linear regression analysis tests, a coefficient of determination test, a partial hypothesis test (t-test), and a simultaneous test (F test) with a significance level of 0.05. Each variable is stated to have a positive and significant effect on Non-Tax State Revenue based on the results of data analysis tests that have partially been conducted on Auction Fees, Administrative costs for managing state receivables, and Management of state property, and the consequences of research simultaneously stated that all independent variables have an effect positive and significant to PNBP simultaneously with the test results of the coefficient of determination showing in 72.1%.

The Influence of Standard Operational Procedures and Supervision on The Performance of Employees of PT. Swadharma Sarana Informatika Denpasar

This research aims to determine and analyze the influence of standard operational procedures and supervision on the performance of PT employees. Swadharma Sarana Informatika Denpasar. The population uses PT employees. Swadharma Sarana Informatika Denpasar and a sample of 54 respondents. The data collection methods used are questionnaires, observation, and documentation studies. Data analysis techniques use instrument tests, classical assumption tests, multiple linear regression analysis, hypothesis testing (F and T tests), and coefficient of determination tests (R²). The research results show that standard operational procedures and supervision positively and significantly affect employee performance at PT. Swadharma Sarana Informatika Denpasar, Standard operational procedures positively and significantly affect employee performance at PT. Swadharma Sarana Informatika Denpasar. This means that the more standard operational procedures are improved, the more employee performance at PT will increase. Swadharma Sarana Informatika Denpasar, Supervision positively and significantly affects employee performance at PT. Swadharma Sarana Informatika Denpasar. This means that the more supervision is improved, the more employee performance at PT will increase. Swadharma Sarana Informatika Denpasar.

ANALYSIS OF THE INFLUENCE OF MOTIVATION, FINANCIAL REWARD, INTERNSHIP EXPERIENCE, AND JOB MARKET CONSIDERANTION ON CAREER INTEREST IN ISLAMIC FINANCIAL INSTITUTIONS (STUDY ON SHARIA BANKING STUDENTS IN SEMARANG CITY).

<p>This study aims to analyze the significance of the effect of motivation, financial rewards, internship experience, and job market considerations on career interest at Islamic Financial Institutions on sharia banking students in Semarang City both simultaneously and partially. The population in this study were all students of the sharia banking study program in Semarang City. The sample used in the study 100 respondents who were selected using purposive sampling technique. The data used in this study are primary data obtained through the dissemination of questionnaires. The analysis model used in this study is a multiple linear regression analysis model, while the analysis technique uses a statistical test F, a coefficient of determination test (R<sup>2</sup>), and a statistical test t that is processed using the SPSS 25.00 program. The result of proving the hypothesis and discussion show that motivation, financial rewards, internship experience, and job market considerations simultaneously have a significant effect on career interest in Islamic Financial Institutions on sharia banking students in Semarang City. Partially, motivation has a positive and significant effect, financial reward has a negative but significant effect, internship experience has a positive and significant effect, and job market considerations has a positive but not significant effect on career interest in Islamic Financial Institutions on sharia banking students in Semarang City.<strong></strong></p><p><strong>Keywords: </strong>Career Interest, Motivation, Financial Reward, Internship Experience, and Job Market Consideration.</p>

The Influence of Training Participation and Work Discipline on Employee Performance

This study aims to analyze the effect of training participation and work discipline on employee performance simultaneously. The sample population in this study were employees of PT. Ciomas Adisatwa in the marketing department, totaling 52 people. This type of research is associative quantitative because it asks the relationship between two or more variables. The analytical method used is Multiple Linear Regression. The instrument used was a questionnaire to collect data from job training, work discipline, and employee performance variables. Data analysis techniques used are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, Multiple Linear Regression Analysis Test, Multiple Correlation Coefficient Test, Coefficient of Determination Test, t test, and F test. Based on the results of the t test, it can be obtained that the value of tcount < ttable or (1.390 < 1.675), this is also reinforced by a significance value of 0.000 < 0.05. Thus, Ho1 is accepted and Ha1 is rejected. This shows that there is no positive and significant effect between Training Participation (X1) on employee performance (Y) at PT Ciomas Adisatwa Bogor. Thus, Ho2 is rejected and Ha2 is accepted, this shows that there is a positive and significant influence between work discipline (X2) on employee performance (Y) PT. Ciomas Adisatwa Bogor. The value of the correlation coefficient or the level of relationship between the independent variable and the related variable is 0.994 where the value is in the interval 0.800-1.000, which means that the variables of training participation (X1) and work discipline (X2) have a very strong relationship to employee performance (Y).

The Influence of MSME Owner Leadership and Motivation on Employee Productivity in the Weaving MSME Business Environment in Bandar

The research aims to determine the influence of MSME Owner Leadership and Motivation on Employee Productivity. Case studies were conducted on MSME owners located in urban areas. Data was obtained by distributing questionnaires. The sample studied in this research was 35 respondents. Data analysis techniques: Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis Test, Coefficient of Determination Test. The results of this research show that (1) The results of hypothesis testing prove that MSME Leadership has a significant effect on Employee Productivity in the Weaving MSME Business Environment in Bandar. (2) The results of hypothesis testing prove that motivation has no significant effect on employee productivity in the MSME Weaving Business Environment in Bandar. (3) The results of hypothesis testing prove that MSME Owner Leadership and Motivation simultaneously have a significant effect on Employee Productivity in the Weaving MSME Business Environment in Bandar.

Analysis of Financial Literacy on Community Investment Decisions (Study in Tanjung Medan Village, Labuhanbatu Regency)

This study aims to analyze the impact of financial knowledge on individual investment decisions. The tests focus on each indicator to determine which factors most influence individual investment decisions. This study involved 80 respondents residing in Tanjung Medan Village and were identified using a non-probability sampling technique with a purposive sampling design. This study is descriptive and quantitative with primary data collected using questionnaire techniques. The results of the study show that financial literacy indicators, specifically general financial knowledge, lending and saving, investing and risk management, have a positive and significant impact on decision-making. investment decisions, both partially and simultaneously, in which loan and savings indices have the dominant influence. Meanwhile, in the determination coefficient test, financial knowledge has an 89.70% influence on people's investment decisions, the rest is affected by other factors not considered in the study.

Factors Affecting Employee Performance at PT. Indomarco Prismatama Jakarta

This research aims to analyze the factors that influence the work environment, work discipline and work motivation on employee performance at PT Indomarco Prismatama. The data analysis methods used are Validity Test, Reliability Test, Classical Assumption Test, Determination Coefficient Test, Statistical Test, and multiple linear regression analysis. And the data used in this research is primary data obtained from distributing questionnaires to employees at PT Indomarco Prismatama. The sample collection technique in this research was non-probability purposive sampling, a saturated sample with a total of 70 permanent employees at PT Indomarco Prismatama. The type of research used is a descriptive analysis method with a quantitative approach assisted by SPSS version 18 data processing tools. The research results show that the work environment has a positive effect on employee performance; Work discipline has a positive effect on employee performance; and work motivation has a positive effect on employee performance. So it is recommended to PT Indomarco Prismatama to improve the work environment, work discipline and work motivation.

The Influence of the eLDirU LMS, Digital Literacy, and CBL Methods on Learning Achievement

This research aims to analyze the influence of the eLDirU Learning Management System, Digital Literacy and Case Based Learning methods on learning achievement. This research uses a quantitative research approach and descriptive survey method with descriptive statistical data analysis techniques to analyze research data. Data collection techniques use observation methods, questionnaires, and documentation. This research was conducted at the Faculty of Economics and Business, Jenderal Soedirman University with the population are active students in the Faculty of Economics and Business that registered in the 2021-2022 academic year. Meanwhile, the sampling technique in this research used the cluster sampling and based on the calculation, there are 100 students as samples in this research. Data analysis techniques use instrument tests (validity test, reliability test, and path analysis, classical assumption test), model feasibility test, coefficient of determination test, simultaneous test, and hypothesis test (t test). The results of this research show that: (1) The Learning Management System partially has a significant effect on student learning achievement; (2) Digital Literacy partially has a significant effect on student learning achievement; and (3) Case Based Learning partially has a significant effect on student learning achievement. The conclusion of this research there is influence of learning management systems, digital literacy, case-based learning, on learning achievement simultaneously. This research is limited to external factors that influence learning achievement, namely leaning management system, digital literacy, and case-base learning method. Further research can analyze other factors that influence learning achievement, for example internal factors such as motivation, intelligence, and so on.

Pengaruh Motivasi dan Kepuasan Kerja terhadap Kinerja Pegawai pada RSUD Khidmat Sehat Afiat Kota Depok

Efforts to overcome various health problems in Depok City are one of the mandatory demands of the Depok City Hospital to show work results in quantity and quality, employee motivation and job satisfaction can improve employee performance so that they can carry out the vision and mission of the hospital that has been set. The purpose of this research is to explain the partial and simultaneous effect of work motivation and job satisfaction variables on employee performance. This study uses a quantitative approach, data collection methods using questionnaires, interviews and observation. By using the SPSS version 25 program, researchers conducted several tests including validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, linearity tests, t tests, F tests, multiple linear regression analysis and coefficient of determination tests. The population in this study consisted of all PNS employees at Khidmat Sehat Afiat Hospital, Depok City, using the slovin formula with a precession level of 10%. The results of this study showed that work motivation has a partial and significant effect on employee performance, namely 4.617> 2.009 and a significance value of 0.000 <0.05. Job satisfaction has a partial and significant effect on employee performance, namely 2.079> 2.009 and a significance rating value of 0.000 <0.05. work motivation and job satisfaction have a simultaneous effect on employee performance, namely 28,654> 3,191 and a significance value of 0,000 <0.05.

The Influence of Financial Literacy, Financial Attitude, Locus of Control, and Government Assistance on the Financial Behavior of Aid-Recipient Small and Medium Enterprises (SMEs) in the City of Langsa

This research aims to determine the influence of financial literacy, financial attitudes, locus of control and government assistance on financial behavior in MSMEs receiving assistance in Langsa City. The sample in this study amounted to 374 people. The data analysis method uses multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this research is Y = 4.116 + 0.311X1 + 0.120X2 + 0.060X3 + 0.201X4. A constant of 4.116 shows the value of financial behavior in MSMEs if financial literacy, financial attitude, locus of control and government assistance have a fixed value. The regression coefficients of financial literacy, financial attitudes, locus of control and government assistance show a positive influence on the financial behavior of MSMEs. Financial literacy, financial attitudes, locus of control and government assistance partially have a significant effect on the financial behavior of MSMEs receiving assistance in Langsa City, where from the t test the t sig value is obtained. each variable is 0.00 < 0.05. Financial literacy, financial attitudes, locus of control and government assistance simultaneously have a significant effect on the financial behavior of MSMEs receiving assistance in Langsa City, where from the F test the F sig value is obtained. equal to 0.00 < 0.05. From the analysis of the coefficient of determination it is known that the variables financial literacy, financial attitude, locus of control and government assistance influence the financial behavior of MSMEs receiving assistance in Langsa City by 52.4%, while the remaining 47.6% is influenced by other variables outside this research model.

Pengaruh Konservatisme, Leverage, Profitabilitas, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Tax Avoidance

Many companies consider paying taxes is unprofitable because it can reduce their amount of profit. This triggers companies are used various tactics to reduce the amount of tax payments. This study aims to analyze the factors influence of tax avoidance at Manufacturing Companies in the consumer goods sector in 2018-2022 period. These factors include accounting conservatism, DER, ROA, size firm and institutional ownership. The method of research is using the quantitative and regression analysis, the sample is Manufacturing Companies consumer goods sector which are consistently publish quarterly financial report period 2018-2022 with a total of 15 companies. Researcher collect the data by purposive sampling method, and it is analysed with EViews 10. Analysis was carried out by several tests such as classic assumption test, feasibility analysis model, panel regression analysis and coefficient of determination test. Based on research, tax avoidance of manufacturing companies is influenced by ROA and DER, while the accounting conservatism, size firm and institutional ownership does not have affect on tax avoidance of Manufacturing Companies consumer goods sector period 2018-2022. The company management is expected to pay more attention to every action taken and the risks it will bear in relation to its tax obligations.
 Keywords: Accounting Conservatism, DER, ROA, Size Firm, Institutional Ownership, Manufacturing Companies

Pengaruh Iklim Organisasi, Budaya Organisasi Dan Lingkungan Kerja Terhadap Produktivitas Karyawan (Studi Pada PT Perkebunan Nusantara III Bagian operasional SDM Medan)

These days, kelp sawmills are a significant contributor to the national economy as well as a dynamic force in the international business community. When it comes to the growth and development of the Indonesian economy, the agricultural sector is one of the most important players. In today's enterprises, there is still a significant problem with worker productivity that has to be addressed. When formulating plans to increase employee productivity, a firm needs to take into consideration the climate, culture, and geography of the surrounding working environment. The purpose of this study was to learn how organizational climate, organizational culture, and organizational environment all affected productivity at the Strategic Development and Management division (SDM) of PT Perkebunan Nusantara III Medan. Specifically, the study wanted to determine how organizational climate affected productivity at SDM, how organizational culture affected productivity at SDM, and how organizational environment affected productivity at SDM. A quantitative approach was used for this investigation. Primary data and secondary data are the two types of data that were used in this research project. Participants in this research come from the Operational Services Division of PT Perkebunan Nusantara III Medan. They are the sample population for this investigation. In all, there were 35 people who took part in the survey that was used for this research. A method of taking a random sample known as non probability sampling is used in the sampling process. A Likert scale will be used as the information gathering method for the postcards that will be distributed. The version 26 of the statistical package SPSS is used for the analysis. The assumptions test, the linear regression analysis test, the parsimony test, the simultaneous analysis test, and the coefficient determination test are some examples of the several types of tests that may be used to analyze data. According to the results of this research, each of the independent factors, such as organizational climate, organizational culture, and workplace environment, have a simultaneous and partial influence on worker productivity Y. According to the R values presented above, which are also referred to as coefficient determination coefficients, the organizational climate (X1), organizational culture (X2), and work environment (X3) have a combined 70% effect on worker productivity (Y), whereas the remaining 30% is influenced by factors that are not included in the variables that were investigated in this study.

The Impact of Resource Exploration and Capital Expenditures on the Realization of Local Government Budgets in Indonesia

This study aims to determine how factors, namely the period of government, gender, government size, and capital expenditure, can affect the realization of the 2018–2021 government budget. This study used a saturated sample consisting of the entire population, namely all provinces in Indonesia for the 2018–2021 period, with a total of 34 provinces, so a sample of 136 was obtained. In this study, the data analysis methods used were descriptive statistics, multiple linear regression analysis, namely the standard effect model, fixed effect model, and random effect model, and hypothesis testing, namely the coefficient of determination test (R2), simultaneous test (F), and partial test (t). The data used are statements of financial position and budget realization reports obtained from the official BPK website, namely https://www.bpk.go.id/ihps. The data were analyzed using STATA v.16 software. Based on the test results, the research results obtained were that the variables of government period and gender did not affect the realization of provincial and local government budgets in Indonesia. Meanwhile, government size and capital expenditure variables affect the realization of provincial government budgets in Indonesia.

Relevansi Informasi Akuntansi terhadap Harga Saham pada Sektor Pertambangan

Abstract
 The purpose of this study is to determine the relevance of the values of accounting information to the company's stock price. Each company does not provide direct authority in providing company financial information to external groups, namely investors and creditors. Therefore, they rely on information in the form of financial reports provided by management. The theory used in this research uses clean surplus theory, market efficiency theory, signal theory, and value relevance theory. Clean surplus theory provides assumptions about how to show the market value of a company based on the values contained in the balance sheet and income statement. The theory of market efficiency explains the security prices with published accounting information have value relevance. Signal theory explains the signal from the sender (the owner of the information) which provides relevant information to the receiver that is useful for increasing decision-making power. Value relevance theory explains about an information that is used to explain or describe the values of the company. This study uses secondary data observation techniques obtained from the annual financial statements of mining companies listed on the Indonesia Stock Exchange for the period 2012-2021. This research using a non-probabilistic sampling technique, using a purposive sampling method where in this method the sampling uses certain criteria. The total sample obtained reached 120 research samples. The data analysis techniques used include descriptive statistical analysis, coefficient similarity test, classical assumption test, multiple linear regression analysis, F statistic test, t statistic test, and coefficient of determination test. The results showed that the F test (α = 0.05) obtained a significance value of 0.000 so it can be said that the test is acceptable. Based on the t test, the value of significance Book Value Per Share (BVPS), Investing Cash Flow (CFINV), and Financial Cash Flow (CFFIN) each of 0.000, 0.000 and 0.010 so that H2, H4, and H5 are accepted. However, the value of significance for the Earning Per Share (EPS) and Operating Cash Flow (CFOPS) variables each of 0.144 and 0.304 so that H1 and H3 are rejected.