Classical Assumption Test Research Articles

The Effect of Financial Ratios on Profit Growth in Food and Beverage Companies Listed on the Indonesia Stock Exchange

The purpose of this research is to collect data that shows how various financial ratios affect company profit growth. Some of the ratios used in the analysis are the Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), Total Asset Turnover (TATO), and Profit Growth (Y). The study covers the period from 2021 to 2023 and is limited to food and beverage companies listed on the Indonesia Stock Exchange. Eighteen companies were sampled in this research. The t-test was used to test hypotheses, with classical assumption tests and multiple linear regression models employed for data analysis. The partial investigation shows that the Current Ratio (CR) does not significantly affect profit growth, while Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO) do have a significant impact. The Current Ratio (CR), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and Total Asset Turnover (TATO) are used as independent variables, while Profit Growth (Y) is the dependent variable in this study

Pengaruh Firm Size, Audit Fee, Audit Tenure, Kompetensi dan Independensi Auditor Terhadap Kualitas Audit pada Perusahaan Perbankan yang Terdaftar di Bursa Pengaruh Indonesia 2018-2022

This research aims to determine the influence of firm size, audit fees, audit tenure, auditor competency and independence on audit quality in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research population used a purposive sampling technique to obtain a sample of 150 data from 30 companies, but data transformation and outliers were applied so that the sample size became 120 data. The data analysis applied in this research is classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that simultaneously there is an influence of the variables firm size, audit fee, audit tenure, competence and independence of the auditor on audit quality, but partially the variables of competence and independence of the auditor do not have a significant effect on the quality of audits in banking companies listed on the Indonesia Stock Exchange for the period 2018-2022.

The Factors Influencing Import of Raw Crystal Sugar From Thailand to Indonesia

This research aims to determine what factors influence the import of raw crystal sugar from Thailand to Indonesia. The method for determining regions is purposively used, namely, in Indonesia. The data collection method used in this research is secondary data. The data analysis method used is a multiple linear regression test with the Ordinary Least Square or OLS method. The results of this research are as follows: (1) The regression model used passed the classical assumption test, namely Multicollinearity, Heteroscedasticity, Autocorrelation, and Normality. (2). Factors that have a significant positive effect on the quantity of imported raw crystal sugar (raw sugar) from Thailand to Indonesia are GDP (gross domestic product) per capita. In contrast, one factor that significantly affects the number of imports of raw crystal sugar (raw sugar) from Thailand to Indonesia is the price of imported sugar. (3). Factors that do not significantly influence the quantity of raw crystal sugar imports from Thailand to Indonesia are sugar import tariffs and consumption rates

The Influence of Financial Ratios on Investment Decisions in the Food and Beverage Subsector on the Indonesian Stock Exchange

The purpose of this study is to determine the effect of financial ratios on investment decisions in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2022 period. This study uses a quantitative research type and sampling using a purposive sampling method. The population in this study were 27 companies and the sample of this study was 10 companies. Data collection techniques used Multiple Linear Regression testing, Multiple Regression Classical Assumption testing, hypothesis testing and determination coefficient testing. The data processing of this study used SPSS 27, 2024. The results of this study indicate that partially the profitability ratio (Return on Asset) with t-count <t-table (-9.064<2.028) with a significant level (0.001<0.05) has a negative but significant effect on investment decisions, the liquidity ratio (Current Ratio) with t-count <t table (-1.316<2.028) with a significant level (0.197>0.05) has a negative but insignificant effect on investment decisions and the solvency ratio (Debt to Equity Ratio) with t-count <t table (-2.266<2.028) with a significant level (0.030<0.05) has a negative but significant effect on investment decisions.

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Aset Pajak Tangguhan Terhadap Manajemen Laba

This study aims to empirically determine the effect of current tax burden, deferred tax burden, and deferred tax assets on earnings management in automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The research method used is a quantitative research method. The data used are secondary data, namely financial statements registered on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample was selected using purposive sampling. Based on the determined criteria, a total of 6 automotive companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022 were obtained. The analysis techniques used in this study are panel data regression analysis, panel data regression model testing, classical assumption testing, and the coefficient of determination test. The results of this study indicate that the current tax burden affects earnings management, while the deferred tax burden and deferred tax assets do not affect earnings management. Furthermore, the study found that simultaneously, the current tax burden, deferred tax burden, and deferred tax assets affect earnings management.

The Influence of the Number of Banks, Distribution of Funds, and Sources of Funds on the Performance of Commercial Banks in Indonesia

This research aims to determine the impact of the number of banks, distribution of funds, and sources of funds on the general performance of banks in Indonesia. The location of this research is Indonesia. The object of this research is to collect data on the number of banks, distribution of funds, sources of funds, and performance of commercial banks in Indonesia, taken from the Central Statistics Agency website during 2018–2022. The data analysis method used is the multiple linear regression test using the classical assumption test, regression testing, and hypothesis testing. Based on the research results, it can be explained: 1) Partially, the number of banks does not influence but is significant on bank performance (-3.333 < 2.110; 0.004 < 0.05), the distribution of funds does not influence and is not substantial on bank performance (-1.992 < 2.110; 0.5063 > 0.05), and the source of funds influences and is significant on bank performance (3,440 > 2,110; 0.003 < 0.05); 2) Simultaneous positive and significant influence of the number of banks, distribution of funds, and sources of funds on performance (17.113 > 2.96; 0.000 < 0.05; 3) The bank performance variable has no relationship with the variable number of banks, distribution of funds with the figures shown being -0.753, -0.482 and has a relationship to the source of funds of 0.501

Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, dan Perencanaan Pajak Terhadap Manajemen Laba

This research aims to determine empirically the influence of current tax burden, deferred tax burden and tax planning on earnings management in automotive companies listed on the Indonesia Stock Exchange (BEI). during the 2018-2022 period. The research method used is a quantitative research method. The data used is secondary data, namely financial reports listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample was selected using the purposive sampling method. Based on predetermined criteria, there were 6 automotive companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The analysis techniques used in this research are descriptive statistical analysis, panel data regression model testing, classical assumption testing, panel data linear regression testing, and hypothesis testing. The results of this research show that current tax burden and tax planning have an effect on earnings management, while deferred tax burden has no effect on earnings management. Then research simultaneously current tax burden, deferred tax burden, and tax planning influence on earnings management.

Analysis of the Determinants for the Islamic Social Responsibility

This research aims to determine the influence of firm size, profitability, leverage, and board size on Islamic social responsibility. The population in this research are companies listed on the Indonesian Stock Exchange in 2020–2022. In this research, we will see the simultaneous and partial influence and the dominant variables using data analysis tools in the form of multiple linear regression, coefficient of determination, hypothesis testing using the F test and t-test, and the classical assumption test. Based on the research results, it can be concluded as follows: Simultaneously, firm size, profitability, leverage, and board size influence Islamic social responsibility. Partially, it can be seen that not all variables have a significant effect on Islamic social responsibility. Firm size and leverage influence Islamic social responsibility, while profitability and board size have no influence.

Pengaruh Budaya Organisasi dan Lingkungan Kerja terhadap Kepuasan Kerja Karyawan

Employee satisfaction is an important factor that can influence organizational productivity and performance. This research aims to analyze the influence of organizational culture and work environment on employee satisfaction. The research method uses a quantitative approach with data collection techniques using questionnaires. The research sample was 50 employees of PT. XYZ. The data analysis technique uses multiple regression analysis and classical assumption tests consisting of normality tests, multicollinearity tests and heteroscedasticity tests. The results of the analysis show that both organizational culture and work environment have a significant positive influence partially and simultaneously on employee satisfaction

The Influence of Accessibility, Design, and BUMDes Website Features on the Effectiveness of BUMDes Management in Sumberpucung District

Good management of Village-Owned Enterprises (BUMDes) is very important to support economic growth in the region. The BUMDes website of Sumberpucung District has been developed to support the effectiveness of BUMDes management there. This study aims to explore the influence of the existence of the website in terms of accessibility, interface design, and website features on the effectiveness of BUMDes management. Research data were obtained through literature studies and filling out questionnaires from 25 research samples. The research instruments used were tested through validity and reliability tests, and the data and regression models used were tested through classical assumption tests and hypothesis tests. The results of the study showed that accessibility, interface design, and website features had a significant positive effect on the effectiveness of BUMDes management in Sumberpucung District. The three variables also had a simultaneous effect on the effectiveness of BUMDes management. The results of this study are expected to be a consideration in the management of BUMDes in Sumberpucung District in the future and provide broader insights regarding the use of information technology and organizational management.

Analysis of The Influence of Population Number and Regional Minimum Wage on Unemployment in Central Kalimantan

This study aims to examine the impact of population and regional minimum wages on unemployment in Central Kalimantan. Understanding the factors influencing unemployment is crucial for policymakers, particularly in regions with unique economic and demographic challenges like Central Kalimantan. The research uses data from the period 2011-2023, applying Multiple Linear Regression Analysis to investigate the relationship between population (X1), regional minimum wages (X2), and unemployment (Y). Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity, were conducted to ensure the validity of the regression model. The findings indicate that neither population nor regional minimum wages significantly affect unemployment in Central Kalimantan. These results suggest that other factors may play a more significant role in determining unemployment in the region, providing a basis for future research to explore additional variables and more complex interactions affecting regional unemployment rates.

Pengaruh Pendidikan, Pelatihan Kerja, Pengalaman Kerja terhadap Produktivitas Kerja Karyawan pada PT. Pacific Angkasa Abadi

The Background to this research is that in the last five years employee work productivity has decreased from 2018 – 2022. This research aims to test the influence of education, job training, and work experience of employees work productivity at PT PACIFIC ANGKASA ABADI. This research uses a quantitative methods. The population in this research was 45 employees, while the sampling used was using non-probability sampling techniques, namely using saturated sampling, the reason is because the sample in the research is relatively small, which is less than 100 people, it is mandatory to take all of the population, the sample in this study is 45 employees. The analysis technique uses instrument testing, classical assumption testing, and hypothesis testing. For testing tool, use the Statistical Package for the Social Sciences (SPSS). The results of this research show that education has a positive and significant effect on productivity, job training has a positive and significant effect on productivity, and work experience has a positive and significant effect on productivity.

Pengaruh Disiplin Kerja dan Lingkungan Kerja Fisik terhadap Kinerja Karyawan pada Kantor Akuntan Publik Jamaludin, Ardi, Sukimto & Rekan Jakarta Pusat

The purpose of this study was to determine Work Discipline, and Physical Work Environment on employee performance at the Jamaludin, Ardi, Sukimto & Rekan Public Accounting Firm, Central Jakarta. The method used is quantitative. Sampling technique used is saturated with a sample of 50 respondents, the test used is validity test, reliability test, classical assumption test, linear regression test, determination coefficient test, hypothesis test (t test and f test). The results of this study simultaneously have a significant effect on employee performance with regression Y = 1.672 + 0.622 X1 + 0.342 X2 , the correlation coefficient value of 0.861 means that simultaneously has a very strong level of relationship where the value is in the interval 0.80 - 1000. While the coefficient of determination (R Square) is 0.741 (74.1%). Based on this value, it shows that the percentage between the work discipline variable (X1), and the physical work environment (X2) affects employee performance (Y) by 74.1% while the rest (100%-74.1%) = 25.9% is influenced by other variables that are not included. For the hypothesis value, the value of Fcount> Ftabel or (10,357> 2,011). This is also reinforced by sig <0.05 or (0.000 <0.05) thus Ho is rejected and Ha is accepted, this shows that there is a simultaneous significant influence between the variables of Work Discipline (X1) and Physical Work Environment (X2) on Employee Performance (Y) at the Public Accounting Firm Jamaludin, Ardi, Sukimto & Partners Central Jakarta.

The Influence of Current Ratio, DER and Total Asset Turnover on Profit Growth in Manufacturing Companies in the Goods and Consumer Goods Industry Sub-Sector Listed on the Indonesian Stock Exchange 2019 -2022

This study aims to examine the Current Ratio, Debt To Equity Ratio, and Total Asset Turnover on profit growth in manufacturing companies in the goods and consumption industry sector listed on the Indonesia stock exchange. The population in this study are manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesia stock exchange for the period 2029-2022. The sample in this study is the Financial Statements of Manufacturing Companies in the 2019-2022 goods and consumption industry sub-sector which were taken using purposive sampling method, so that 15 companies were obtained as samples. And using the multiple linear analysis method, classical assumption test, t test (partial test), and the coefficient of determination with the SPSS (Statistical Product and Service Solution) v16 software. Based on the results of the research, it can be concluded that partially the Current Ratio has a positive and significant effect on profit growth, while the Debt to Equity Ratio has a positive and significant effect on profit growth as well as the Total Asset turnover has a positive and significant effect on profit growth in manufacturing companies in the goods and consumer goods industry sub-sector listed on the Indonesian stock exchange for the 2019-2022 period.

The Influence Of Servant Leadership And Intrinsic Motivation On The Performance Of Employees Of The Inamosol Sub-District Office, Western Seram District

The purpose of this study was to determine and analyze the effect of servant leadership, intrinsic motivation, and employee performance at the Inamosol Sub-District Office, West Seram Regency. The research approach that will be used in this research is a quantitative approach. In this study, the population in this study were all employees of the Inamosol Sub-District Head of West Seram Regency totaling 34 people, where the entire population was used as a research sample using the saturated sample method, the sample used was 34 people. The data were analyzed using the classical assumption test, multiple linear regression, hypothesis testing and the coefficient of determination test. Data processing using SPSS software The results showed that servant leadership, intrinsic motivation had a significant and positive effect on employee performance at the Inamosol Sub-District Office, West Seram Regency.

Pengaruh Kompensasi dan Beban Kerja terhadap Kinerja Karyawan (Studi pada PT. Dipa Puspa Labsains Jakarta Selatan)

The aim of this research is to determine the effect of compensation and workload on the performance of PT Dipa Puspa Labsains South Jakarta employees, both partially and simultaneously. The method used is quantitative. The sampling technique used the Slovin formula and a sample of 99 respondents was obtained. Data analysis uses validity tests, reliability tests, classical assumption tests, regression analysis, correlation coefficients, coefficients of determination and hypothesis testing. The results of this research show that partially there is a positive and significant influence between compensation on employee performance with the simple linear regression equation Y= 24.957 + 0.367X1. The correlation value is 0.576 and the tcount value is 6.948 > ttable 1.985 with a significance of 0.000 <0.05. Partially there is a positive and significant influence between workload on employee performance with the simple linear regression equation Y = 15.317 + 0.602X2. The correlation value is 0.536 and the tcount value is 6.259 > ttable 1.985 with a significance of 0.000 <0.05. Simultaneously there is a positive and significant influence between compensation and workload on employee performance with the multiple linear regression equation Y = 16.210 + 0.253X1 + 0.332X2. The coefficient of determination value is 62.3%. And the Fcount value is 30.428 > Ftable 3.09 with a significance level of 0.000 < 0.05.

ANALYSIS OF THE IMPACT OF SOCIAL MEDIA MARKETING, SERVICE QUALITY, AND SALES ACTIVITIES ON THE INCREASE IN SALES OF PROBLEMATIC FINANCING GUARANTEES (DEFAULT) THROUGH AUCTION: CASE STUDY AT ABC ISLAMIC BANK

The study's purpose is to assess and disseminate the effect of the interaction between Social Media Marketing components, Quality, and Sales Activities on increasing the sales of customer guarantees for problem financing (losses) through auctions at ABC Service Sharia Bank. This study employs quantitative methodologies with a population of all workers of PT Bank Syariah ABC and a random sample of 30 respondents from Bank Syariah ABC employees in the Surabaya region. Data collection methods use questionnaires, case studies and interviews. The data analysis approach includes performing “Data Quality Tests”, “Classic Assumption Tests”, “Multiple Linear Regression Tests”, and “Hypothesis Testing”. Based on this study, the components of Social Media Marketing, Service Quality and Sales Activity, both on their own and in combination, have a notable influence on increasing sales of collateral for non-performing financing customers through auctions: Case Study at ABC Sharia Bank. The managerial implications for PT Bank Syariah ABC resulting from this research include optimizing the implementation or running of the three components above so that sales of customer collateral through auctions can increase significantly so that the rate of return or recovery of problematic/defaulting customers is reduced.

Pengaruh Brand Equity dan Online Customer Reviews (OCRs) terhadap Keputusan Pembelian Produk The Originote pada Aplikasi Tiktok Shop

Tiktok is the only social media that is widely used by shoppers to see product reviews before deciding to buy. One of the most searched content is beauty products. Research was conducted to determine the effect of brand equity and online customer reviews (OCRs) on purchasing decisions for The Originote products on the Tiktok Shop Application. This study focuses on The Originote skincare using quantitative methods. The sample used was Generation Z in Malang City with a multistage random sampling technique. Data analysis includes instrument testing, descriptive, classical assumption testing and hypothesis testing. The results of the study show that both brand equity and OCRs variables significantly contribute to purchasing decisions. Partially and simultaneously, both variables have a significant influence on purchasing decisions. To improve and strengthen brand equity, The Originote needs to upgrade the outer packaging so that the product is protected from impact. On the other hand, to improve online customer reviews, The Originote needs to create an SOP for admins to reply to customer reviews.

Analisis Pengaruh Customer Relationship Management (CRM) Terhadap Customer Satisfaction dan Customer Loyalty

This research aims to determine the effect of Customer Relationship Management (CRM) on Customer Satisfaction and Customer Loyalty on the Gopay e-wallet in Pekalongan and its surroundings. This type of research is quantitative with a purposive sampling technique using a questionnaire distributed to 50 Gopay users in Pekalongan and surrounding areas. This research uses multiple regression analysis methods, classical assumption tests, t tests, and R2 square tests, using SPSS V.20. Partial test results show that Customer Relationship Management has a positive and significant effect On Customer Satisfaction and Customer Loyalty.

The Influence Of Profitability, Solvency And Asset Management On The Rate Of Return On Stock Investment

This research examines the influence of profitability, solvency and asset management on the rate of return on stock investment. This research is based on agency theory and signal theory, which shows how a company's financial performance can influence investment decisions. The analysis was carried out using secondary data from the financial reports of companies listed on the Indonesia Stock Exchange (BEI) in 2022 and 2023, with a sample of companies included in the IDX80 index. The research method used is associative quantitative, which aims to examine the relationship between independent variables (profitability, solvency and asset management) and the dependent variable (rate of return on stock investment). The analysis results show that profitability has a negative influence on the rate of return on stock investment, while solvency and asset management have a positive influence. Descriptive statistical tests, classical assumption tests, and multiple linear regression were used to analyze the data. Profitability is measured using Return on Equity (ROE), solvency is measured by Debt to Equity Ratio (DER), and asset management is measured by Total Asset Turnover. The conclusion of this research emphasizes the importance of good financial performance in increasing stock returns and reducing risks for investors. These findings are relevant for investors and managers in making investment decisions and company management.