scholarly journals PERSEPSI AKUNTAN PUBLIK DAN AKUNTAN PENDIDIK TERHADAP KONSEP DASAR, PENGUKURAN DAN PENGUNGKAPAN AKUNTANSI LINGKUNGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 302-318
Author(s):  
Mela Febri Yanti ◽  
Ethika Ethika ◽  
Ari Frinola Minovia
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Sample Selection ◽  
Environmental Accounting ◽  
T Test ◽  
Accounting Disclosures ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
Basic Concepts ◽  
Public Accountants

This study aims to examine empirically the differences in auditors and lecturers' perceptions of basic concepts, measurements and environmental accounting disclosures.This research was conducted at Public Accountants registered at the Indonesian Institute of Public Accountants (IAPI) in Padang City and Accounting Educators who hold accountants at State and Private Universities in Padang City. The sample selection was based on convenience sampling method and finally obtained 31 auditors and 31 lecturers who had met the criteria for sampling. The data analysis technique used to test the hypothesis is the Independent Sample t-Test using SPSS version 16 software. The results of this study indicate that there are differences in perceptions between public accountants and educating accountants on the basic concepts of accounting, But according to public accountants and educating accountants, there are no differences in the measurement of environmental accounting and environmental accounting disclosures.

scholarly journals ANALISIS PERGERAKAN SAHAM PERUSAHAAN SUB SEKTOR FARMASI MENGGUNAKAN INDIKATOR BOLLINGER BAND DI TENGAH PANDEMI COVID-19

2020 ◽  
Vol 3 (2) ◽  
pp. 77-88
Author(s):  
Intan Elita ◽  
K. Bagus Wardianto ◽  
M. Iqbal Harori
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Sampling Method ◽  
Sample Selection ◽  
T Test ◽  
Analysis Tool ◽  
Selection Technique ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Significant Difference

This study aims to measure the accuracy of technical analysis using the Bollinger Band indicator in predicting stock prices in the middle of pandemic covid-19. The concept in this study is to compare daily stock price predictions according to technical indicators with the closing prices that occured on that day. Sample selection technique used in this research used a purposive sampling method and obtained 9 pharmaceutical sub-sector companies listed on the IDX from February to April 2020. The type of data used is a chart of the company's daily stock price movements obtained from finance.yahoo.com. The data analysis technique used was the paired sample t-test and used the SPSS 26 analysis tool. The results of this study indicate that the Bollinger indicator does not have a significant difference. ABSTRAK Penelitian ini bertujuan untuk mengukur keakuratan analisis teknikal dengan indikator Bollinger Band dalam memprediksi harga saham pada masa pandemi Covid-19. Konsep pada penelitian ini adalah membandingkan prediksi harga saham harian menurut indikator teknikal dengan harga penutupan yang terjadi pada hari tersebut. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh sebanyak 9 perusahaan sub sektor farmasi yang terdaftar di BEI selama Februari hingga April 2020. Jenis data yang digunakan yaitu berupa grafik pergerakan harga saham harian perusahaan yang diperoleh dari finance.yahoo.com. Teknik analisis data yang digunakan adalah uji independent sample t-test dan menggunakan alat analisis program SPSS 26. Hasil penelitian ini menunjukkan bahwa indikator Bollinger tidak memiliki perbedaan yang signifikan.

scholarly journals PENGARUH PENERAPAN E-FILLING, TINGKAT PEMAHAMAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Ninis Nur Solichah ◽  
Isnalita ◽  
Noorlailie Soewarno
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Tax Returns ◽  
Convenience Sampling ◽  
Implementation Level

The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.

scholarly journals Positive effects of multimedia on the early education (3-6)

2017 ◽  
Vol 6 (1) ◽  
pp. 1-5
Author(s):  
Singh Shilpa ◽  
Mishra Sunita
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Communication Skills ◽  
Random Sampling ◽  
Sampling Method ◽  
Sample Selection ◽  
Primary Teachers ◽  
T Test ◽  
Main Area ◽  
Positive Effects

Multimedia is a term commonly heard among educational setup. Multimedia are compulsory for an education in many ways for developing thinking, effectivecommunication, solving questions, , curiosity and interest. In this study to identify positive effects of multimedia on the child’s education (3-6).The study was conducted in the year 2013 in Lucknow city. The main area selected for the study was Alambagh. In this area selected five mohllas. A total of 120 Pre-primary and primary teachers (respondents) were selected for the study. Random sampling method was used for sample selection and self made questionnaire schedule was used for data collection. t test used in research for data analysis. The results revealed that the multimedia can encourage children’s to learn new things and motivate to do things in own way. Multimedia has quality to increased children’s knowledge and communication skills in positively.

scholarly journals Pengaruh Price Earning Ratio, Debt To Equity Ratio dan Return On Asset terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bei

2021 ◽  
Vol 6 (1) ◽  
pp. 67-77
Author(s):  
Corinna Wongsosudono ◽  
Mira Br Karo
Keyword(s):  
Data Analysis ◽  
Stock Price ◽  
Sampling Method ◽  
Sample Selection ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Analysis Technique ◽  
Food And Beverage ◽  
Equity Ratio

This study aims to analyze the effect of  Price Earning Ratio, Debt to Equity Ratio and Return On Asset on Stock Price in manufacturing companies listed in BEI. The variables tested in this study are independent variabels consisting of Price Earning Ratio, Debt to Equity Ratio and Return On Asset and dependent variable is the Stock Price. The population in this study is the food and beverage sub-sector manufacturing companies that registered in BEI 2016-2018, as many as 19 companies. The number of samples in this study are 10 companies, the data used in this study are secondary data obtained from the site www.idx.co.id and sample selection using purposive sampling method. The data analysis technique used is multiple linear regression of a significance level of 5%. The conclusion of this study is that the Price Earning Ratio, and Debt to Equity Ratio do not have a partial effect on Stock Price, while  Return On Asset have a partial effect on Stock Price. Based on simultaneous tests show that the Price Earning Ratio, Debt to Equity Ratio and Return On Asset affect the Stock Price.

DETEKSI KECURANGAN PADA PELAPORAN KEUANGAN

Equity ◽  
2016 ◽  
Vol 19 (2) ◽  
pp. 147
Author(s):  
Satria Yudhia Wijaya
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Sample Selection ◽  
Financial Statements ◽  
Total Sample ◽  
Analysis Technique ◽  
Study Population ◽  
Work Units

This study aims to determine the factors that influence the fraud on the government’s financial statements. The study population was work units from one of the Ministry in Kabinet Indonesia Bersatu. The sample selection uses purposive sampling method with a total sample of 691 work units vertical. The data analysis that used to test the hypothesis is a logistic regression analysis technique. The results show that the variable located far from the center, the unit test quotation by BPK and the ratio of IV quarter expenditure partially have positive and significant effect on the possibility of fraud on the government's financial statements. Meanwhile, the variable of work units that has been tested previously by BPK showed negative and significant effect. The variable unit that located far from the center, the unit is tested quotation BPK previously and the ratio of IV quarter expenditure simultaneously has significant effect on the possibility of fraud on the government's financial statements.

scholarly journals Pengaruh Akuntabilitas dan Pengawasan Fungsional Terhadap Pengelolaan Keuangan Daerah (Studi Empiris pada DPKD Kota di Sumatera Barat)

2021 ◽  
Vol 5 (2) ◽  
pp. 364
Author(s):  
Putri Srie Handayani
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Quantitative Research ◽  
Sampling Method ◽  
T Test ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
The City

The purpose of this study was to determine the effect of Accountability and Functional Supervision on Regional Financial Management at the city Regional Financial Management Office (DPKD) in West Sumatera. This research is a type of quantitative research. The population in this study is the City Regional Financial Management Office (DPKD) in West Sumatera Province. The sampling method used judgement sampling as many as 4 cities, namely Padang, Padang Panjang, Bukittingi, and Payakumbuh and 250 DPKD employees as respondents. Data was collacted by distributing questionnaires directly to the 250 employees. The data analysis technique used multiple linear regression with t test. The result showed that Accountability and Functional Supervsion had an effect on Regional Financial Management.

scholarly journals Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

2020 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Putu Rima Jayantari ◽  
A.A. Ngurah Eddy Supriyadinata Gorda
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
T Test ◽  
Test Results ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

scholarly journals Strategi Aktif dan Strategi Pasif Menggunakan Analisis Teknikal Saham Aali, Tlkm, Bbri dan Bbca pada Semester 1 Tahun 2020 di Bursa Efek Indonesia (BEI)

2021 ◽  
Vol 23 (1) ◽  
pp. 13
Author(s):  
Hartono Hartono
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Sampling Technique ◽  
Research Data ◽  
T Test ◽  
Average Price ◽  
Market Conditions ◽  
Stock Trading ◽  
Analysis Technique ◽  
Closing Price

This study aims to see the measure between the average price of the MACD indicator with the closest average price of the shares of the company PT. Astra Agro Lestari Tbk, PT. Telkom, Bank BRI and Bank BCA. This type of research is descriptive with a quantitative approach and the sampling technique used is purposive sampling method. Based on predetermined criteria, 4 companies were obtained as samples with the code: AALI, TLKM, BBRI and BBCA. The research data analysis technique begins by recording the price of the MACD indicator using the ChartNexus Version 5 software and pairing it with the closest closing price of the stock, then testing it using the independent sample t test. The results show that there is no difference between the average price of the MACD indicator and the closest average price of shares, so that the buy and sell signals generated by the MACD indicator are accurate and can be used in stock trading. The results also found that there were market conditions (IHSG) during the study period, namely bearish conditions in the 1st semester of 2020. Keywords: IHSG, Bearish, Technical Analysis, MACD, Bluechip Stock.

scholarly journals PENINGKATAN KINERJA PEGAWAI DITINJAU DARI KOMPETENSI, INSENTIF DAN DISIPLIN DI BALAI PENGELOLAAN SUMBER DAYA AIR BENGAWAN SOLO

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Suwarma Andiyana ◽  
Istiatin Istiatin ◽  
Ratna Damayanti
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Data Retrieval ◽  
T Test ◽  
Statistic Analysis ◽  
Test Results ◽  
F Test ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Quantitative Descriptive

The research aims to find out and describe the influence of either simultaneously or partial competence, incentive and dicipline to employees performance in Balai PSDA Bengawan Solo. This research using quantitative descriptive research. The population was all employees at Balai PSDA Bengawan Solo totaled 77. The number of samples is 77 respondents. Sampling method using sensus sampling. The questionnaire used for data retrieval. Data analysis technique used was statistic analysis. This F test results the competence, incentive and dicipline simultaneously and significant effect on employees performance in Balai PSDA Bengawan Solo. The t-test results showed that the competence influential positive and significant effect against the employees performance in Balai PSDA Bengawan Solo. Incentive influential positive and significant effect against the employees performance in Balai PSDA Bengawan Solo. Regression multiple linier model in this research is Y = 0,142 + 0,586XK + 0,199XI + 0,227XD + e. Keywords: Employees Performance, Competence, Incentive, Dicipline

scholarly journals Pengaruh: Financial Attitude, Financial Knowledge Locus Of Control Terhadap Perilaku Manajemen Keuangan

2021 ◽  
Vol 3 (4) ◽  
pp. 1087
Author(s):  
Laurensia Agustine ◽  
Indra Widjaja
Keyword(s):  
Data Analysis ◽  
Locus Of Control ◽  
Financial Management ◽  
Structural Equation ◽  
Sampling Method ◽  
Structural Equation Models ◽  
Financial Knowledge ◽  
Management Behavior ◽  
Analysis Technique ◽  
Convenience Sampling

This study aims to analyze the influence of financial attitude, financial knowledge and locus of control on financial management behavior in 212 students of the Faculty of Economics and Business, Tarumanagara University. The sample was selected using convenience sampling method. The data analysis technique was using Structural Equation Models (SEM) with Smart-PLS version 3.3.3. The results of this study reveals that financial attitude and financial knowledge have an influence on financial management behavior, while locus of control have no effect on financial management behavior. Penelitian ini dilakukan untuk mengetahui pengaruh financial attitude, financial knowledge dan locus of control terhadap perilaku manajemen keuangan pada 212 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Tarumanagara. Teknik pemilihan sampel yang digunakan adalah metode convenience sampling. Teknik analisis data menggunakan Structual Equation Models (SEM) dengan program Smart-PLS versi 3.3.3. Hasil penelitian menunjukkan bahwa financial attitude dan financial knowledge berpengaruh terhadap perilaku manajemen keuangan, sedangkan locus of control tidak berpengaruh terhadap perilaku manajemen keuangan.

Sign in / Sign up

Export Citation Format

Share Document