Heteroscedasticity Test Research Articles

PENGARUH MODAL, TENAGA KERJA, LAMA USAHA TERHADAP PENDAPATAN DENGAN TEKNOLOGI SEBAGAI VARIABEL MODERATING (Studi pada Kelurahan Wonokoyo Kecamatan Beji Pasuruan)

This research aims to understand the influence of capital, labor, length of business on income with technology as a moderating variable. This research uses an associative quantitative method, with a minimum sample size of 50 respondents, using multivariate (correlation or multiple regression), the tests used in this research use descriptive statistical analysis, instrument reliability tests, validity tests, reliability tests, classical assumption tests, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, T test, r test. The results of the research show that 1. capital (X1) has a significant effect on income (Y) the sig value obtained is 0.00 > 0.05, so that H0 is accepted 2. labor (X2) has a significant effect on income (Y) the significant value is obtained is 0.000 < 0.05, so H0 is accepted 3. Length of business (X3) has a significant effect on income (Y). The significant value obtained is 0.00 < 0.05, so H0 is accepted 4. Interaction variable between Capital and Technology ( X1Z) has a significant effect on Income (Y) with a significant value of 0.000 < 0.05. Therefore, H0 is accepted 5. The interaction variable between Labor and Technology (X2Z) has a significant influence on Income (Y) with a significant value of 0.003 < 0.05. Therefore, H0 is accepted. 6. The interaction variable between Business Length and Technology (X3Z) has a significant influence on income (Y). The significant value is 0.000 > 0.05, meaning H0 is accepted.

The Effect of Working Capital, Sales, and Operating Expenses on Net Profit on Bengkel Sejahtera Motor Source Cirebon

. This study was driven by a decline in net profit at Bengkel Sejahtera Motor Sumber Cirebon during the 2019-2023 period. The reduction in net profit suggests that working capital has not been utilized optimally, and operational expenses have risen each year. Therefore, this research seeks to explore how workshop owners can maximize the use of their working capital and minimize operational costs effectively to boost net profit at Bengkel Sejahtera Motor Sumber Cirebon. The aim of this research is to analyze the influence of working capital, sales, and operational expenses on the net profit of the workshop. This study employs a quantitative approach, with a population of 144 financial data entries, and uses random sampling as the sampling method. The data analysis techniques applied include descriptive statistics, multiple linear regression analysis, and a series of data quality tests, such as validity tests, reliability tests, and classical assumption tests (normality, multicollinearity, and heteroscedasticity tests). Hypothesis testing is conducted using the t-test (partial) and F-test (simultaneous). The findings of this research reveal that working capital has a significant negative impact on net profit, sales have a significant positive effect, and operational costs exert a significant negative influence on net profit. Furthermore, working capital, sales, and operational costs together significantly affect the net profit.

Pengaruh Growth Opportunities, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Earnings Response Coefficient

This research aims to analyze the influence of growth opportunities, accounting conservatism, and company size on the earnings response coefficient. The sample for this research is mining companies listed on the Indonesia Stock Exchange (BEI), totaling 18 companies during the 2018-2022 period. Data was taken from the company's financial reports using a purposive sampling method. The classical assumption tests used consist of Data Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Meanwhile, the types of hypothesis testing used are the T Test (partial), F Test (simultaneous), and Determination Coefficient Test (R2) with multiple linear regression analysis. The research results show that growth opportunity and accounting conservatism have no effect on the earnings response coefficient, while company size has a negative effect on the earnings response coefficient.

The Effect of Reward and Punishment on Employee Performance at PT Bank BTPN Tbk KCP Sumedang

Articles This research is based on a problem, namely there is a problem in the performance of employees of PT Bank BTPN Tbk KCP Sumedang. This study aims to determine the effect of rewards and punishments on employee performance at PT Bank BTPN Tbk KCP Sumedang. In this study, the researcher used a quantitative method by sampling using the saturated sampling method where all populations were used as samples, namely as many as 30 employees of PT Bank BTPN Tbk KCP Sumedang. In this study, the researcher used a research instrument, namely a questionnaire. The data analysis techniques used in this study are validity tests, reliability tests, and classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, correlation coefficient test, datermination coefficient test, and hypothesis test (partial t test and simultaneous F test). The results of the study showed that rewards had a significant positive effect and punishment had a significant positive effect on the performance of employees of PT Bank BTPN Tbk KCP Sumedang. The magnitude of the Adjusted R Square value in the reward and punishmnet variables affecting employee performance is 46,8%.

The Effect of Exchange Rate Volatility on Foreign Tourist Visits in Indonesia: GARCH Analysis

In this era of globalization, currency exchange rates are one of the crucial factors affecting a country's economy. The exchange rate of a country's currency plays an important role in economic stability and international trade, especially in the tourism sector. This study aims to conduct an in-depth analysis to identify patterns of rupiah exchange rate volatility using the Generalized Autoregressive Conditional Heteroscedasticity (GARCH) model, and then examine whether these patterns have a significant correlation with the number of foreign tourist arrivals in Indonesia. In analyzing the data, researchers conducted several classical assumption tests, namely the normality test and the heteroscedasticity test. The test results show that the data used, namely the rupiah exchange rate data and the number of foreign tourist visits, are not normally distributed and heteroscedastic. In this case, it resulted in researchers not use the Pearson correlation test so they used the Kendall-Tau correlation test and Granger Causality test which resulted in the two variables being correlated. Furthermore, GARCH modeling is carried out which provides forecasting on both data to increase in 2024. The results of this study are expected to provide a basis for consideration for stakeholders to determine policies, especially in the financial and tourism sectors.

Pengaruh Harga terhadap Keputusan Pembelian Perhiasan di Toko Emas Amir Syah Kecamatan Panyabungan

This research aims to determine the effect of price on jewelry purchasing decisions at the Amir Syah gold shop, using price as an independent variable and purchasing decisions as the dependent variable. The population used in the research were consumers who made purchases at the Amir Syah gold shop in 2023 and the sample was 84 respondents. The type of research used is quantitative, data collection techniques are observation, documentation and questionnaires. The analysis method for this research uses validity tests, reliability tests, normality tests, heteroscedasticity tests, simple linear regression tests and hypothesis tests. All of these tests were carried out using the SPSS version 25 program. Based on the results of the t test, tcount = 6.579 ttable > 1.664 and the sig value = 0.000 at a significance level of 0.05. So it can be concluded that the hypothesis is accepted, which means that there is a positive and significant influence of price on purchasing decisions because the results of the t test fulfill all of the first conditions, namely tcount > ttable (6.579 > 1.664) and the sig number <005 (0.000<0.05). Based on the coefficient of determination (R2) value of 0.345 or 34.5%. This means that the ups and downs in decisions to purchase jewelry at the Amir Syah gold shop in Panyabungan District due to the influence of prices can be anticipated. Through this regression equation, the remaining 65.5% is influenced by other factors or variables outside this research.

Pengaruh Gaya Kepemimpinan terhadap Kinerja Karyawan pada Usaha Kilang Padi Sirime Desa Pidoli Lombang Kecamatan Panyabungan Kabupaten Mandailing Natal

This research aims to determine whether leadership style can influence the progress and decline of employee performance at the Sirime Rice Refinery Business, Pidoli Lombang Village, Panyabungan District, Mandailing Natal Regency. The number of samples used was 30 respondents. The sampling technique in this research uses the Saturated Sampling technique, where all members of the population are used as samples. The data collection techniques used were observation, questionnaires and documentation. The analysis method for this research uses validity tests, reliability tests, normality tests, heteroscedasticity tests, simple linear regression tests, partial tests and coefficient of determination tests. All of these tests were carried out using the SPSS version 25 program. Leadership style has a positive effect on employee performance at the Sirime Rice Refinery Business. Pidoli Lombang Village, Panyabungan District, Mandailing Natal Regency is indicated by a significant t value of 0.000 < 0.05, the R Square value is 0.817, which means that the independent variable or leadership style variable (X) is able to explain the dividend variable or employee performance variable (Y) of 81, 7% while the remaining 18.3% is influenced by other factors. Based on the research results, it can be concluded that leadership style has a positive and significant effect on employee performance with a calculated t value > t table (11,169 > 1.701) on employee performance at the Sirime rice factory, Pidoli Lembang village, Panyabungan sub-district, Mandailing Natal district.

PENGARUH EARNING PER SHARE (EPS) DAN PRICE EARNING RATIO (PER) TERHADAP RETURN SAHAM PADA PT. JASA MARGA, TBK

Return is the result obtained from investment while shares are proof of ownership. This research aims to determine the effect of earning per share and price earning ratio on stock returns at PT. jasa marga Tbk, whichis listed on the Indonesia stock exchange for the 2007-2022 period. this research is associativeresearch. The sampling techniquein this research used purposive sampling with a population of 15 years and a sample of 1 year. The data analysis method used is the classic assumption test, which contains several tests including (normality test, multicollinearity test,autocorrelation test, and heteroscedasticity test). Multiple linear regression analysis using SPSS 26. Hypothesis testing (partial test, simultaneous test). The result of this research are thad thre is a negative and significant influence on earning per share (EPS) while the price earning ratio (EPS) has a significant influence on stock returns. Whice means that together (simultanceously) the EPS and PER variabels have a significant and influential effect on stock returns

The Impact of Socio-cultural and Environmental Deterioration Factors on Economic Sustainability in G7 Countries

The paper provides the examination of economic sustainability based on the impact of socio-cultural factors and the environmental deterioration factors. This empirical analysis focuses particularly on G7 countries, and panel time series during the period 2000-2022 are used to test this relationship. It applies several variables to determine these impacts that are tested with a principal component analysis and generalized least square estimation. According to Hofstede (1980) which is explained the culture dimensions (masculinity, power distance, uncertainty avoidance, and indulgence); and U-shaped in Environmental Kuznets curve (EKC) which showed the relationship between environmental deterioration and income level. Socio-cultural variables are divided into three groups: “socio-development”, “Hofstede dimensions”, and “economic development”. Environmental deterioration variables are divided into two groups: “air pollution”, and “water pollution”. The paper indicates the hypothesis that socio-cultural variables significantly impact economic sustainability; and the significant impact of environmental deterioration variables on economic sustainability. The findings shows that socio-cultural negatively impacts economic sustainability, and environmental deterioration positively affects economic sustainability. Different tests apply to determine these effects, Hausman test to determine either Fixed effect or Random effect, Heteroscedasticity test (Durbin Watson test), Persan’s CD to test the serial correlation and Jarque-Berra test to confirm the normality distribution.

Pengaruh Lokasi Terhadap Keputusan Menjadi Nasabah di Bank BSI KCP Pasar Aur Bukittinggi

This research is motivated by competition in the banking world. Where Sharia banks are required to be able to influence society with their advantages. With the support of this strategic business location, consumers can make more decisions to become customers at BSI KCP Pasar Aur Bukittinggi. The aim of this research is to find out how much influence location has on the decision to become a customer at BSI KCP Pasar Aur Bukittinggi. This research uses quantitative methods. The data collection technique uses a questionnaire. Sampling in this study used Rao Purba with a sample size of 96 people. The tests used include, Descriptive Analysis, Pre-Research Test (Validity Test and Reliability Test), Classic Assumption Test (Normality Test, Multicollinearity Test and Heteroscedasticity Test), Simple Linear Regression Analysis Test, and Hypothesis Test (t-Test, F Test and R2 test) assisted with SPSS 20. The results of this research partially show that location has a significant influence on customer decisions with a calculated value of tcount ≥ ttable (8.307 ≥ 3.380). Based on the results of research tests using simple linear regression analysis techniques, it can be stated simultaneously or together that there is a positive and significant influence with a significant F value of 0.000 ≤ 0.05. The test value of the coefficient of determination (R2) has an influence of 0.423 or 42.3% on customer decisions, while the remaining 57.7% is influenced or explained by other variables not discussed in this research.

Influence of Job Characteristics and Job Satisfaction on Employee Performance in Plantation Companies

This research, employing a unique quantitative method, seeks to ascertain the influence of job characteristics and job satisfaction on employee performance in plantation companies. The data was collected through a comprehensive questionnaire distribution process. The sampling technique used was saturated sampling, ensuring the inclusion of all population members as samples. The data analysis techniques included reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient of determination test, hypothesis test (t-test), and simultaneous test (F test). The results of this research underscore the positive and significant effect of job characteristics and job satisfaction on employee job performance

Peran Influencer, Citra Merek, dan Kualitas Produk Terhadap Minat Beli Pada E-commerce Shopee

In this modern era, technology has changed human life to become more practical in business activities. One of the breakthroughs is the existence of an e-commerce platform and the most popular among Indonesians is Shopee. The Shopee application cannot be separated from the role of influencers, brand image and product quality. This makes researchers want to examine what variables influence buying interest. The aim of this research is to find out what variables have an influence on increasing buying interest. This research uses quantitative methods with primary data types. Respondents in this study were determined using the Lemeshow formula and the respondents were 98 to 100 people. Data testing in this study used multiple linear regression analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T test, and F test. The results of this study were that the three variables, namely influencer, brand image and product quality had an influence significantly influence consumer buying interest in Shopee e-commerce.

Pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan di Sektor Pertanian yang Terdaftar di Bei Periode 2019-2023

The purpose of this study was to determine how much leverage and profitability affect firm value in companies in the agricultural sector listed on the Indonesia stock exchange for the 2019-2023 period. This type of research uses quantitative research and data sources using secondary data which is explanatory research, and the population of this study is agricultural sector companies in 2019-2023. The sampling technique used purposive sampling method and the data collection technique used documentation and literature study methods. The data analysis technique used is quantitative analysis, classical assumption test, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression, multiple correlation, determination test, t test and f test. The results of this study indicate that leverage has a significant effect on firm value, profitability has no significant effect on firm value, and simultaneously leverage and profitability affect firm value.

Pengaruh Harga dan Kualitas Produk Terhadap Keputusan Pembelian pada Kentucky Fried Chicken (KFC) di Cabang Karawang Galuh Mas

The purpose of the study was to analyze purchasing decisions at Kentucky Fried Chicken (KFC) at the Karawang Galuh Mas branch which can be influenced by price and product quality. Using quantitative methods, through a focus on price and product quality variables. For sampling techniques, this study used purposive sampling, selecting samples based on specific criteria in accordance with research needs. Namely KFC consumers at the Karawang Galuh Mas branch. Data for this study were obtained through a questionnaire distributed to 96 respondents, then with a sample selection based on the Lemeshow formula. Data analysis was carried out through multiple regression to understand the relationship between variables thoroughly. While the classical assumption tests used in this study include normality test, multicollinearity test, and heteroscedasticity test with the help of the SPSS (Statistical Product and Service Solutions) version 27 program. The results of this study indicate that price and product quality have a positive and significant effect on purchasing decisions at Kentucky Fried Chicken (KFC) at the Karawang Galuh Mas branch.

Pengaruh Proses Rekrutmen dan Seleksi Terhadap Kinerja Karyawan

Recruitment and selection system within PT Panca Putera Cipta Perkasa. not only producing employees whose status is permanent employees, but to increase the company's effectiveness, PT Panca Putera Cipta Perkasa. also uses labor that comes from outsourcing. The purpose of this research is to determine the effect of the recruitment and selection process on employee performance at PT Panca Putera Cipta Perkasa. This research is quantitative research, the population in this research is employees of PT Panca Putera Cipta Perkasa who are still actively working, totaling 52 employees. The sample in this study was 52 people. Data collection methods through observation, interviews and documentation. Data analysis methods use multicollinearity test, normality test, heteroscedasticity test, autocorrelation test, multiple linear regression analysis, coefficient of determination (R2), and hypothesis testing. The research results show that together (simultaneously) the recruitment and selection process has a significant effect on employee performance. Separately (partially) the recruitment process does not have a significant effect on employee performance. Meanwhile, the selection variable has a significant effect on employee performance.

Analisis Perilaku terhadap Niat Berinvestasi

This study aims to determine and analyze the influence of behavior on investor intentions. This study uses primary data. The sample used was 100 respondents, namely people who have invested, have worked and have a fixed income. The sampling technique used nonprobability sampling, precisely the respondent accidental technique by distributing questionnaires. This type of research is quantitative research, then the data was analyzed using research instrument tests (validity and reliability tests), multicollinearity tests, multiple regression analysis (regression models, determination coefficients, F tests, t tests), and classical assumption tests (heteroscedasticity tests, normality, assistance and autocorrelation) with the SPSS software program version 25.0. The results showed that financial behavior has a positive and significant effect on investment intentions. This shows that the better a person's level of financial behavior, the better their investment intentions will be. Investment knowledge has a positive and significant effect on investment intentions. This shows that the better a person's level of investment knowledge, the better their investment intentions will be. Financial literacy has a positive and significant effect on investment intentions. This shows that the better a person's level of financial literacy, the better their investment intentions will be.

Dampak Shopping Lifestyle, Price Discount, Self Control Terhadap Impulse Buying Generasi Z pengguna Tokopedia

E-commerce makes it easier for people to carry out buying and selling transactions without having to expend energy so that people prefer to shop online because of the practicality that e-commerce provides. This situation provides changes in consumer behavior where people prioritize desires over needs when shopping. Tokopedia, one of the e- commerce sites, is here to provide updates for the public in carrying out shopping transactions. This encourages researchers to examine what variables influence impulse buying. The aim of this research is to find out what variables influence the impulse buying behavior of Tokopedia users. This research uses quantitative methods with primary data types. Respondents in this study were determined using the Lemeshow formula and there were 100 respondents. Testing of this research data uses multiple linear regression analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, coefficient of determination test and T test. The results of this study show that the three variables, namely shopping lifestyle, price discount and self control have a significant effect on the impulse buying of Tokopedia users

Komite Audit, Kualitas Audit dan Audit Tenure dalam Meningkatkan Kekuatan Integritas Laporan Keuangan: Studi Empiris pada Perusahaan BUMN Tahun 2021-2023

This research focuses on state-owned companies in 2021-2023 to evaluate the role of the audit committee, audit quality, and auditor tenure to improve the integrity of financial reports. The integrity of financial reports is a crucial aspect in business and finance because reliable and accurate reports are the basis for stakeholders in making economic decisions. This study was motivated by several cases in state-owned companies, such as PT Garuda Indonesia and PT Asuransi Jiwasraya, which showed dishonesty in financial reporting. This analysis is aimed at assessing the professionalism of the audit committee and the independent monitoring system on the performance taken for this research is secondary. With analysis tools using SPSS version 25. management to produce quality audits. Data a The research methodology involves analyzing data from 36 samples of state-owned companies using classic assumption tests, such as normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. The results of the analysis state that the audit committee variable, audit quality has a significant impact on the integrity of financial reports and audit tenure has no significant effect on the integrity of financial reports. The contribution of this analysis is the importance of the audit committee's role in improving the integrity of financial reports as reflected in effectiveness in a transparent and accountable manner, the selection of auditors who have a reputation and high competence ensures reliable financial reports, provides insight into the impact of long-term relationships between auditors and clients on the integrity of financial reports.

Self-Control And Financial Education Moderate the Effects of Financial Literacy and Materialism on Savings Decisions

This study uses a quantitative descriptive research type with 395 respondents as undergraduate students of Sebelas Maret University, Surakarta as research subjects. The sampling technique uses probability sampling technique with a proportional random sampling approach. The data collection technique used is documentation and questionnaires. The validity test technique uses Confirmatory Factor Analysis (CFA) and the reliability test technique uses Croanbach's alpha. Data analysis in this study uses descriptive statistics, classical assumption tests (normality test, linearity test, multicollinearity test, and heteroscedasticity test) and hypothesis testing (hierarchical regression test, t-test, and assumption of determination coefficient) with SPSS 25 software. The results of the study show: Financial literacy has a positive and significant effect on saving decisions, Materialism has a negative and significant effect on saving decisions, Self-control cannot moderate the relationship between financial literacy and materialism on saving decisions, Financial education can moderate the relationship between financial literacy and materialism on saving decisions which is reinforced by the results of the study in the discussion.

PENGARUH KOMITE AUDIT, REPUTASI KAP, DAN OPINI AUDIT TERHADAP AUDIT DELAY

This research aims to determine the influence of the audit committee, KAP reputation and audit opinion on audit delay in non-primary consumer sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research method uses a quantitative associative design. The population used in this research is non-primary sub-consumer companies listed on the Indonesia Stock Exchange. Sample selection was carried out using the purposive sampling method. The sample used in this research was 77 non-primary consumer sub-sector companies in 2019-2022. The data method used in this research is multiple linear regression analysis, classical assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. Significant tests include the t statistical test and f test, coefficient of determination using Eviews 12. The results of this research indicate that the audit committee has no effect on audit delay. The results of this research show that KAP reputation has an effect on audit delay. The results of this research also show that audit opinion has no effect on audit delay