scholarly journals PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITASNYA TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAHAN KABUPATEN KEPULAUAN TALAUD

2013 ◽  
Vol 2 (1) ◽  
pp. 27
Author(s):  
Dedy Aries Poae ◽  
David P. E Saerang

At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government Accounting Standards neighbor besides achieving good governance is also the answer to anticipation the financial reporting guidelines that can be generally accepted.The research was conducted at the head and the staff involved in the process of financial management in the Government District Talaud Islands. This study aimed to determine the effect of financial statement presentation and accessibility to transparency and accountability in government financial management goverment Talaud Islands.Data analysis method used is the method of multiple linear regression, descriptive statistics test, test validity and reliability testing, test assumptions of classical, hypothesis testing  ( F test and t test ) , the coefficient of determination  ( R ² ) . To complete the overall data analysis used SPSS 20.0 software.The results show the financial statement presentation and accessibility significantly affect the transparency and accountability of financial management. It can be seen from the equation Y = 5,425 + + 0.579X1 0.094X2. Of multiple linear regression equation shows that the financial statement presentation and accessibility positive effect on transparency and accountability in the management of the financial statements. The correlation coefficient  ( R )  obtained for 65.3% and the coeffi cient of determination  ( R ² )  of 42.7% and the remaining 57.3% or other variables not examined in this study. Results of hypothesis testing  ( F test )  showed a significance value of 0.000 at the significant level α = 0.05 level test results mean F states H0 rejected Ha accepted. And  ( t test )  showed for the variable X1  ( Regions Financial Statements )  significant value for 0000 with a significant level of α = 0.05 then H0 is rejected means-Ha is accepted, it means the area of financial statement presentation variables significantly affect the transparency and accountability of financial management. For the variable X2  ( Aksesibilitan Regional Financial Statements )  significant value of 0.526 with a significant level of α = 0.05 then H0 is accepted means Ha rejected, meaning that the variable with Regional Financial Statements do not significantly affect the Transparency and Accountability of Financial Management.

MANAJERIAL ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 66
Author(s):  
BAYU YRI WIDHARTO

The purpose of the research was to know the affect of many factors which affected to the production volume in PT. Kelola Mina Laut Gresik. What the price of raw materials was and the used of raw materials partially and simultan eously affected on the production volume. The analysis tool which used was a model of multiple linear regression. Hypothesis testing used t test and F test, both at the significant level 5%. Based of the analysis of research on PT Kelola Mina Laut Gresik. Partially, inventory raw material price had not significant effect on the production volume, consumption of raw material inventory affected significantly of the production volume. Inventory of raw material price and the use of raw material simultan eously affect significantly to the production volume.


Author(s):  
Faulia Faulia ◽  
Meiffa Herfianti ◽  
Andriyani Prawitasari

The purpose of this study is to determine the influence of the atmosphere and the location on consumer buying interest at Kampung Kecil Restaurant of Bengkulu City. The sample in this study was 65 consumers who bought at Kampung Kecil Restaurant of Bengkulu City. Collecting data using a questionnaire and the analytical method used is multiple linear regression, determination test and hypothesis testing. The results of the study show a positive regression direction with the equation Y = 7.005 + 0.512 (X1) + 0.295 (X2). The determination test is 0.826 or 82.6% of Buying Interest at Kampung Kecil Restaurant of Bengkulu City while the remaining 0.174 or 17.4% is influenced by other variables that are not included in this research model. The atmosphere has a significant influence on consumer buying interest at Kampung Kecil Restaurant of Bengkulu City, this is evidenced by the results of the t test showing a significant value of 0.001 is less than 0.05 meaning H0 is rejected and Ha is accepted. Location has a significant influence on consumer buying interest at Kampung Kecil Restaurant of Bengkulu City, this is evidenced by the results of the t test showing a significant value of 0.000 is less than 0.05 meaning H0 is rejected and Ha is accepted. Atmosphere (X1) and Location (X2) together have a significant influence on consumer buying interest (Y) at at Kampung Kecil Restaurant of Bengkulu City, this is evidenced by F test showing a significant value of 0.000 is less than 0.05.


2021 ◽  
Vol 9 (1) ◽  
pp. 1-14
Author(s):  
Ade Tiara Yulinda ◽  
Erwin Febriansyah ◽  
Fenti Sukma Riani

This study aims to determine the effect of store's atmosphere and product quality on purchasing decisions Nick Coffee Consumers in Bengkulu City. This research is a quantitative study with a sample of 100 respondents, using accidental sampling technique . Data collection techniques using observation and questionnaires. Data analysis techniques using classical assumption test, multiple linear regression, coefficient of determination (R2) and hypothesis testing. The results of this study can be seen from the multiple linear regression test with calculations are performed using SPSS, the comparison between  the  (n-k-1) = 100-2-1 = 97 (1.9826).) . From the results of hypothesis testing that Store's Atmosphere (X1) has a positive effect on purchasing decisions on Nick Coffee consumers in Bengkulu City , with T test results showing a significance value of 0,000 <0.050 and Product Quality (X2) has a positive effect on purchasing decisions on Nick Coffee City consumers Bengkulu , with the T test results showing a significance value of 0,000 <0.050 . Testing the hypothesis of the T test and F test shows that the Store's Atmosphere and Product Quality have a significant effect on purchasing decisions with a significance level <0.05. This means that Ho was refused Ha was accepted. In other words Store's Atmosphere and Product Quality have a significant effect both partially and jointly on purchasing decisions at Nick Coffee Bengkulu City . This is evidenced by the f test showing a significance value of 0.000 <0.05.


2020 ◽  
Vol 10 (2) ◽  
pp. 221-230
Author(s):  
Dona Elvia Desi

This study aims to determine the effect of work motivation, work environment and work discipline on the performance of employees of the Office of Cooperative Industry and Trade (Diskoperindag) Kerinci Regency in 2019. The method used is descriptive quantitative and primary data obtained from a sample of 49 civil servants, analysis tools in the form of multiple linear regression and determinant coefficient, as well as hypothesis testing using the t-test and F test. The results show that part there is a positive and significant influence between work motivation, work environment and work discipline on the performance of the Diskoperindag staff in Kerinci Regency with the magnitude of the influence of each of which is 27.87%, 3.86% and 24.76%. It is recommended to pay attention to other factors to maintain and improve the performance of the employees of Diskoperindag Kerinci Regency.


Author(s):  
Ade Tiara Yulinda ◽  
Furqonti Ranidiah ◽  
Wahyu Rizqiya Ratna Jauhari

This study aims to determine the effect of the customers’ experiences and Trust on KFC customer loyalty in the city of Bengkulu. This research is a quantitative study with a sample of 100 respondents, and used accidental sampling techniques. The data was collected through observation and questionnaires. The data was analyzed through descriptive analysis, the classic assumption test, multiple linear regression analysis, correlation coefficient analysis, coefficient of determination (R2), and hypothesis testing. The results of this study showed that from the multiple linear regression test using SPSS it was obtained Y = 2,244 + 0,292X1 + 0,675 X2. The results of hypothesis testing showed that Customer Experience (X1) has a positive effect on KFC customer loyalty in Bengkulu City, with the T-test results of significance value 0.000 0.05, Trust (X2) has a positive effect on KFC customer loyalty in Bengkulu City, with T-test results of significance value 0,000 0.05. The testing of the T-test hypothesis and the F-test showed that customers’ experience and Trust significantly affect customers’ loyalty with a significance level 0.05. This means that Ho was rejected and Ha was accepted. In other words, customers’ experiences and Trust have a significant effect both partially and simultaneously on KFC customers’ loyalty. This is proven by the f test that showed a significance value of 0.000 0.05. Keywords: Customers’ Experiences and Trust, and Customers’ Loyalty


2019 ◽  
Vol 7 (1) ◽  
pp. 23-35
Author(s):  
Ahmad Soleh ◽  
Yun Fitriano

This study aims to analyze the comparison of the financial performance of state-owned banks and provide empirical evidence of the effect of LDR, CAR, and NPL on ROA. This analysis uses an independent variable of liquidity and solvency. The independent variable is focused on CAR, LDR, NPL, while the dependent variable is profitability focused on ROA. The data used are secondary data derived from the annual financial statements of BNI, BRI, BTN, Bank Mandiri listed on the Indonesia Stock Exchange in the period 2008 to 2015. The method of testing data uses, classic assumption test, multiple linear regression, coefficient of determination (R2 ), by testing the hypothesis t test and F test. The results showed that the multiple linear regression equation Y = 1.145 + 0.023 X1 + 0.004 X2 - 0.281 X3. Partial test (t test) shows that the LDR ratio of government-owned banks has a positive and significant effect on ROA with a t count of 3.108 > t table 1.693 with a significant level of 0.0046 or 0.46%. CAR ratio has a positive effect and is not significant for ROA with a t count of 0.126 < t table 1.693 with a significant level of 0.9004 or 90.4%. The NPL ratio has a negative and not significant effect on ROA with a tcount of -4.594 < t table 1.693 with a significant level of 0.0001 or 0.01%. Simultaneous testing (F test) shows the ratio of LDR, CAR, and NPL has a positive and significant effect on ROA with a calculated F value of 26.414 > t table 2.93 with a significant level of 0.000 or 0.0%. The results of testing the coefficient of determination (R2) shows that the independent variables LDR, CAR, and NPL can explain the effect on the dependent variable ROA, which is equal to 0.863 or 86.3% while 13.7% is influenced by other variables not examined.


2019 ◽  
Vol 4 (01) ◽  
Author(s):  
Septina Nuro ◽  
Hendy Widiastoeti

ABSTRACTThe purpose of this research is to know whether there is influence of Local Original Income (PAD), General Allocation Fund (DAU) and Special Allocation Fund (DAK) to the level of Financial Independence of Banyuwangi Regency year 2012 - 2016 either partially or simultaneously. The population in this research is Banyuwangi Regency using secondary data in the form of Budget Realization Report (BRR) of Banyuwangi Regency in 2012 - 2016. Hypothesis testing in this research use multiple linear regression with t test, F test and coefficient of determination. The data that have been collected is analyzed first by testing the classical assumption then hypothesis tested by SPSS 20.0. Based on the research results can be concluded that the partial variable PAD has a significant effect, while the variable DAU and DAK have no significant effect on the level of regional financial independence. Simultaneously, PAD, DAU and DAK variables significantly influence the level of local financial independence. Keywords:Local Own Revenue, General Allocation Fund, Special Allocation Fund and Local Financial Independence Level.


2021 ◽  
Vol 11 (1) ◽  
pp. 74
Author(s):  
Zulanda Pratiwi ◽  
Adhi Prakosa

This study aims to determine the effect of social media, tourism events, and service facilities on revisiting interest in Gumuk Pasir Parangkusumo Sandboarding. The research was conducted on visitors to the Parangkusumo Gumuk Pasir Sandboarding. This research is a quantitative research. The sample used in this study amounted to 100 respondents. This study used purposive sampling technique and data analysis with multiple linear regression. Hypothesis testing using the T test and F test with the help of the application program SPSS version 16.0. The results of the multiple linear regression indicate that social media has a positive and significant effect on revisiting interest. Tourism events have a positive and significant effect on revisiting interest. Service facilities have a positive and significant effect on revisiting interest. Based on the results of the F test, it shows that social media, tourism events, and service facilities simultaneously have a significant effect on revisiting interest.


2021 ◽  
Vol 6 (1) ◽  
pp. 1-10
Author(s):  
Firanti Hardianti ◽  
Sukma Febrianti

PER is an important ratio in analyzing stocks, research was conducted at PT. Indofood Sukses Makmur Tbk by using two ratios as analysis tools, namely CR and ROE. The author chooses to conduct research at PT. Indofood Sukses Makmur Tbk because it is the largest consumer food company compared to its peers in Indonesia. This research was conducted to see the effect of CR and ROE simultaneously, partially and dominantly on PER using quantitative descriptive methods. The results showed that the data used were normal using the normal probability test plot. If using multiple linear regression test, the CR has a unidirectional relationship, while the ROE is not in the same direction as the PER. The results of hypothesis testing using the F test and t test. The F test states that the CR and ROE have a simultaneous effect and the t test partially affects the PER. To see how much influence the independent variable has on the dependent variable, a determination coefficient test is carried out with the result that the independent variable is quite influential on the dependent variable by 79.5%, and finally the dominant test with the results of ROE which has the most influence on the PER


2020 ◽  
Vol 3 (2) ◽  
pp. 259-266
Author(s):  
Sigit Purnomo ◽  
Agung Tri Putranto

The purpose of this research is to determine the influence between theories and facts related to the independent variables, namely organizational culture, work environment and work discipline as well as the dependent variable, namely job satisfaction. The quantitative method approach with the form of cause and effect is associative (causal). The total population and sample of this research were 70 respondents, which means that all populations will be made respondents using non-probability sampling, which is commonly referred to as saturated samples. In analyzing the data, the writer uses inferential statistics, namely by testing the feasibility of the data to be studied which includes the validity test (validity) and the reliable test (reliability), then the classical assumption test such as normality test, multicollinearity test and heteroscedasticity test. As for the hypothesis testing using the Fisher test (F test) and t test (t test), then testing the coefficient of determination, as well as testing multiple linear regression analysis. The value obtained in this study, Hypothesis testing, obtained that the F test (simultaneously) the independent variables (organizational culture, work environment and work discipline) get a greater value than the table which means that there is a positive and significant influence on the dependent variable (Job Satisfaction). where the value of Fcount > Ftable (9.337> 2.51). The results of the partial test of organizational culture on job satisfaction have a positive and significant effect, where the value of tcount > t table (3.325> 1.99). Work environment on job satisfaction has a positive and significant effect, where the value of tcount > ttable (4.264> 1.99). Work discipline on job satisfaction has a positive and significant effect, where the value of tcount > ttable (2.364> 1.99). The contribution of the independent variables, namely organizational culture, work environment and work discipline on job satisfaction, shows the Adjusted R Square figure of 0.266 or 26.6%, where 73.4% are other components outside of this research. And finally, in the multiple linear regression equation test it produces Y = 7.438 + 0.087X1 + 0.137X2 + 0.089X3. Abstrak Penelitian ini bertujuan untuk mengetahui serta membuktikan kesesuaian antara teori dengan fakta terkait seberapa besar variabel-variabel bebas budaya organisasi, lingkungan kerja dan disiplin kerja berpengaruh terhadap variabel terikat kepuasan kerja. Pendekatan metode kuantitatif dengan bentuk sebab akibat yaitu asosiatif (kausal). Sampel berdasarkan populasi yang ada berjumlah 70 responden, di mana seluruh populasi dijadikan sampel dengan teknik nonprobability sampling yaitu sampel jenuh. Teknik analisis data menggunakan statistik inferensial (parametris) dengan uji kelayakan data meliputi uji validitas dan uji reliabilitas, uji asumsi klasik yaitu normalitas, multikolinieritas, heteroskedastisitas. Adapun uji hipotesis dilakukan uji F, uji uji t, analisis koefisien determinasi, dan analisis regresi berganda. Hasil penelitian berdasarkan rangkaian uji didapat uji F (simultan) variabel bebas (budaya organisasi, lingkungan kerja dan disiplin kerja), berpengaruh positif dan signifikan terhadap variabel terikat (kepuasan kerja) di mana nilai Fhitung>Ftabel (9.337>2.51). Hasil uji parsial budaya organisasi terhadap kepuasan kerja mempunyai pengaruh positif dan signifikan, di mana nilai thitung>ttabel (3.325>1.99). Lingkungan Kerja terhadap kepuasan kerja mempunyai pengaruh positif dan signifikan, di mana nilai thitung>ttabel (4.264>1.99). Disiplin kerja terhadap kepuasan kerja berpengaruh positif dan signifikan, di mana nilai thitung>ttabel (2.364>1.99). Besaran sumbangsih variabel bebas yaitu budaya organisasi, lingkungan kerja dan disiplin kerja terhadap kepuasan kerja didapat angka Adjusted R Square sebesar 0.266 atau 26,6% di mana 73,4% adalah faktor-faktor lain yang tidak teridentifikasi. Sedangkan persamaan regresi didapat Y= 7.438 + 0.087X1 + 0.137X2 + 0,089X3. Kata Kunci : Budaya Organisasi, Lingkungan Kerja, Disiplin Kerja, kepuasan Kerja


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