scholarly journals Pengaruh Kepemilikan Manajemen, Institusi Dan Keluarga Terhadap Kebijakan Hutang Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di BEI

2018 ◽  
Vol 3 (02) ◽  
pp. 46-60
Author(s):  
Christian Timotius Peilouw ◽  
Galuh Budi Astuti
Keyword(s):  
Data Analysis ◽  
Agency Theory ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Family Ownership ◽  
Management Ownership ◽  
Analysis Technique ◽  
Study Population ◽  
Management Institutions ◽  
Debt Policy

This research is an explanatory research, intending to find the effect of share ownership by management, institutions, and families, on debt policy which use agency theory, with variables of profitability intervening. The study population  is  the  IDX  companies  other  than  banks  and finance, which were registered in the 2015-2016 period. The sampling technique used purposive sampling so as many as 330 companies were obtained. Data analysis technique used is Partial Least Squares (PLS) by testing the hypothesis statistically. The result is there is no effect of management ownership on profitability, there is an influence of management ownership on debt policy, there is an influence of institutional ownership on profitability, there is no effect of institutional ownership on debt policy,  there is no influence of  family ownership on profitability, there is no influence of ownership of  family ownership on debt policy , there is an effect of profitability on debt policy, there is no effect of management ownership on debt policy through profitability, there is an influence of institutional ownership on debt policy through profitability, there is no influence of family ownership on debt policy through profitability.

scholarly journals The Influence of Product, Price, and Location on Consumer Purchasing Interest in Bakso Pak Kus Residen Sudirman Surabaya

2019 ◽  
Vol 1 (1) ◽  
pp. 157-166
Author(s):  
Dimas Septian Wijiantoro
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
T Test ◽  
Product Price ◽  
F Test ◽  
Independent Variables ◽  
Analysis Technique ◽  
Study Population

Companies need to maintain their survival by developing and earning profits. Consumers have ever-changing tastes and desires, so companies must be prepared to face all these changes and constantly review and improve their offerings. Companies need to pay attention to factors that affect consumers' buying interest, including products, prices, and locations. This study aims to determine and analyze the effect of simultaneous product, price, and location on consumer buying interest in Bakso Pak Kus Jalan Sudirman Residen Surabaya. The study population was all consumers of Bakso Pak Kus Jalan Sudirman Resident Surabaya. The sampling technique is based on Hair, et al. (2010), that the number of samples is at least 5 times the number of indicators so that the number of samples in this study is 85 people. The data analysis technique used multiple linear regression, t test, and F test. The results showed that the product, price, and location partially affected the consumer buying interest of Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the t test showing the calculated t value all independent variables are greater than t table (1,989), which is 2,015 for the effect of product variables (X1), 2,608 for the influence of price variables (X2), and 6,037 for the effect of location variables (X3). . The results also show that the products, prices, and locations simultaneously influence consumers' buying interest in Bakso Pak Kus Jalan Sudirman Resident Surabaya as evidenced by the results of the F test which shows the value of F count> F table which is 45,001> 2,716.

scholarly journals PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN KELOMPOK LQ 45 DI BEI TAHUN 2013-2016

2019 ◽  
Vol 3 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Nurhanimah Nurhanimah ◽  
Rita Anugerah ◽  
Vince Ratnawati
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Ownership Structure ◽  
Firm Value ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
The Relationship

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.

scholarly journals Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Kadek Novita Madani ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Environmental Impacts ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Company Size ◽  
Analysis Technique ◽  
Sustainability Report ◽  
Social And Environmental Impacts

Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure. Keywords: Sustainability; Profitability; Size; Age; Institutional.

scholarly journals Kontribusi Kecepatan Reaksi Tangan Dan Kekuatan Otot Lengan Terhadap Kecepatan Pukulan Gyaku Tsuki Chudan

2020 ◽  
Vol 4 (1) ◽  
pp. 46
Author(s):  
Muhammad Adnan Hudain ◽  
Muhammad Ishak
Keyword(s):  
Data Analysis ◽  
Muscle Strength ◽  
Significant Contribution ◽  
Sampling Technique ◽  
Probability Level ◽  
Consecutive Sampling ◽  
Correlational Research ◽  
Analysis Technique ◽  
Study Population ◽  
Reaction Speed

ABSTRACTThis study aims to determine the contribution of hand reaction speed and arm muscle strength in karate sports. This research is a type of correlational research. The study population was all karateka UNM branches of UNM. The sampling technique in this study uses a purposive consecutive sampling technique, so that there are 30 beginner athletes in the male category who qualify. The data analysis technique used is the correlation analysis technique using the SPSS Version 16 system at a significant level of 95% or α0.05. Based on the results of data analysis, this study concludes that: (1) The speed of the hand reaction has a significant contribution to the gyaku tsuki chudan blow on the karateka UNM branch of Inkanas, obtained a correlation value (r) of 0.682 with a probability level (0,000) <α0.05, where the speed of the hand reaction gives a contribution of 46.6% ; (2) arm muscle strength has a significant contribution to the gyaku tsuki chudan blow to the karateka UNM branch of Inkanas, obtained a correlation value (r) 0.604 with a probability level (0,000) <α0.05, wherein the arm muscle strength contributed 36.5% ; (3) The speed of the hand reaction and arm muscle strength together have a significant contribution to the tsuki chudan gyaku blow on the Inkanas branch of karateka UNM, obtained a regression value (R) of 0.727 with a probability level (0,000) <α0.05, where the reaction speed hand and arm muscle strength together contributed 52.9%.. ABSTRAKPenelitian ini bertujuan untuk mengetahui kontribusi kecepatan reaksi tangan dan kekuatan otot lengan dalam cabang olahraga karate. Penelitian ini termasuk jenis penelitian korelasional. Populasi penelitian ini adalah seluruh karateka ranting Inkanas UNM. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive  consecutive sampling, sehingga didapat 30 atlet pemula kategori putra yang memenuhi syarat. Teknik analisis data yang digunakan adalah teknik analisis korelasi dengan menggunakan sistem SPSS Versi 16 pada taraf signifikan 95% atau α0,05. Bertolak dari hasil analisis data, maka penelitian ini menyimpulkan bahwa: (1) Kecepatan reaksi tangan memiliki kontribusi yang signifikan terhadap pukulan gyaku tsuki chudan pada karateka ranting Inkanas UNM, diperoleh nilai korelasi (r) 0,682 dengan tingkat probabilitas (0,000) < α0,05, dimana kecepatan reaksi tangan memeberi     kontribusi sebesar 46,6%; (2) kekuatan otot lengan memiliki kontribusi yang signifikan terhadap pukulan gyaku tsuki chudan pada karateka ranting Inkanas UNM, diperoleh nilai korelasi (r) 0,604 dengan tingkat probabilitas (0,000) < α0,05, dimana kekuatan otot lengan memberi kontribusi sebesar 36,5%; (3) Kecepatan  reaksi tangan dan kekuatan otot lengan secara bersama-sama memiliki kontribusi yang signifikan terhadap pukulan gyaku tsuki chudan pada karateka ranting Inkanas UNM, diperoleh nilai regresi (R) 0,727 dengan tingkat probabilitas (0,000) < α0,05, dimana kecepatan reaksi tangan dan kekuatan otot lengan secara bersama-sama memberi kontribusi sebesar 52,9 %.

scholarly journals Perbedaan Kemampuan Menggiring Bola Antara Kelompok Rangkaian Bermain dan Rangkaian Latihan Siswa

2019 ◽  
Vol 4 (1) ◽  
pp. 44
Author(s):  
Nurmayasni Nurmayasni
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Training Sequence ◽  
Average Score ◽  
Training Sequences ◽  
Analysis Technique ◽  
Post Test ◽  
Quasi Experimental ◽  
Study Population ◽  
And Training

<p><em>Based on researchers' observations of the phenomena that occur in students at SDN 44 Taratak, Koto XI Tarusan sub-district, the ability to dribble is relatively low. This problem is thought to be caused by several factors, one of which is the inadequate training method provided by the trainer. This study aims to explain the effect of play and training sequences on dribbling skills at SDN 44 Taratak, Koto XI Tarusan District. This research method is a quasi-experimental method. This research will be conducted in December 2018. The research site is in the field of SDN 44 Taratak, Koto XI Tarusan sub-district. The study population numbered 20 people. The sampling technique was taken with a total sampling to obtain a sample of 20 athletes. The dribbling test data is taken with the dribbling test. The data analysis technique is the t test formula. The results of the data analysis show that: (1) there is playing a significant effect on the ability to dribble. Increased dribbling ability is 7.73, from an average score of 34.00 in the pre test to 26.63 in the post test. (2) The training sequence has a significant influence on the ability to shake the ball. The influence exerted was 8.09 from 34.05 when the achievement was 25.96 during the post test. (3) With tcount (0.675)&gt; ttable (2.222), this means that the research hypothesis is not accepted. Thus it can be concluded that there is no difference in the influence of the playing sequence and the training sequence on the ability to dribble. </em></p>

scholarly journals PENGARUH COST OF REM TERHADAP REAL EARNINGS MANAGEMENT DENGAN ASET DAN MARKET TO BOOK VALUE SEBAGAI VARIABEL KONTROL

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Tri Yulaeli
Keyword(s):  
Earnings Management ◽  
Financial Distress ◽  
Control Variable ◽  
Institutional Ownership ◽  
Real Earnings Management ◽  
Family Ownership ◽  
Book Value ◽  
Know How ◽  
Analysis Technique ◽  
Study Population

Abstract The purpose of this study is To know how the influence of cost of rem can influence real earnings management with control variable asset and market to book value, the study population is 147 manufactured companies registered in Bursa Efek Indonesia in 2011-2016 and the sample research into 35 companies with research methods. The type of research used is associative research that is associative technique of associative research using quantitative analysis technique (statistic). To know the amount of influence between variable of writer use data analysis with help SPSS 20. The result of research proves that there is financial distress no significant to real earnings management or hypothesis (H1) rejected, institutional ownerships no significant to real earnings management or hypothesis (H2) rejected and H3 accepted means family ownerships have a negative significant to real earnings management. . Keyword :real earnings management, financial distress, institutional ownership, family ownership

scholarly journals FAKTOR PENENTU BIAYA KEAGENAN: STUDI EMPIRIK PADA EMITEN PEMBENTUK INDEKS LQ45

2011 ◽  
Vol 10 (1) ◽  
Author(s):  
Bram Hadianto ◽  
Herlina .
Keyword(s):  
Data Analysis ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Agency Cost ◽  
Positive Sign ◽  
Analysis Method ◽  
Operating Expense ◽  
Utilization Ratio ◽  
The Impact ◽  
Debt Policy

The purpose of this research is to know the impact of debt policy, dividend policy, board commissioner size, and institutional ownership on agency cost. Following Ang et al. (2000), asset utilization ratio (AUR) and operating expense ratio (OER) used as measurement of the agency cost. LQ45 index constituent firms are used as the sample which determined by the purposive sampling technique. The regression model with polled data conducted as data analysis method. The results show that institutional ownership is the only factor that has impact on agency cost measured by asset utilization ratio with positive sign.

scholarly journals Pengaruh Corporate Governance dan Sales Growth terhadap Tax Avoidance di Bursa Efek Indonesia (BEI) 2014-2018

2020 ◽  
Vol 4 (1) ◽  
pp. 210
Author(s):  
Desy Fitri Astuti ◽  
Riana Rahmawati Dewi ◽  
Rosa Nikmatul Fajri
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Tax Law ◽  
Sales Growth ◽  
Analysis Technique ◽  
Research Population

Tax Avoidance is an effort to minimize the tax burden that is still in the realm of tax law. The purpose of the study was to analyze corporate governance and sales growth on tax avoidance. The research population is 70 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, 7 companies were selected. The data analysis technique used is multiple linear regression. The results of this study are Institutional Ownership, Majerial Ownership, the number of boards of Commissioners and Sales growth simultaneously influence Tax Avoidance. Partially Institutional Ownership and the number of the Board of Commissioners influences Tax Avoidance. While Sales growth has no effect on Tax Avoidance. the benefits of this research are being able to broaden insight and at the same time gain knowledge about the effect of corporate governance and sales growth on tax avoidance.

scholarly journals Ketaping Soccer School Coaching

2019 ◽  
Vol 4 (2) ◽  
pp. 101
Author(s):  
Ridho Bahtra ◽  
Eko Putra
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Guttman Scale ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Study Population

The purpose of this study was to see the fostering of Ketaping Football School (SSB) in Batang Anai District, Padang Pariaman. This type of research is descriptive. The study population was all SSB Ketaping U-12 Year players. Sampling in this study with a total sampling technique, so that the sample in this study is the SSB Ketaping U-12 years, amounting to 25 people. Data were collected using a questionnaire compiled using the Guttman scale. The data analysis technique is descriptive analysis. The results of data analysis show that: 1) The description of the quality of athletes is in the Fair classification with a percentage of 75.8%. 2) Facilities and infrastructure are in sufficient classification with a percentage of 70.4%. 3) Organizations in Ketaping SSB are classified as poor with a percentage of 55.6%

scholarly journals Pengaruh Kepemilikan Buku Teks Dan Motivasi Belajar Terhadap Penggunaan Smartphone Sebagai Sumber Belajar Pada Mahasiswa Fakultas Ekonomi UNP

2019 ◽  
Vol 9 (1) ◽  
pp. 47
Author(s):  
Armiati Armiati ◽  
Nopiana Helda
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Learning Motivation ◽  
Primary Data ◽  
Motivation To Learn ◽  
Learning Resource ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Study Population

This research aimed to measure: (1) Effect of ownership of Textbooks to use the smartphone as a source of learning in students of Faculty of Economics, Universitas Negeri Padang. (2) Effect of motivation to learn to use the smartphone as a source of learning in students of Faculty of Economics, Universitas Negeri Padang. (3) Effect of ownership of textbooks on learning motivation in students of Faculty of Economics, Universitas Negeri Padang. The study was descriptive correlational. The study population was students of Faculty of Economics, Universitas Negeri Padang. The sampling technique used was purposive sampling  and the sample size in this study were 97 respondents. The data used are primary data. Data collection techniques used were questionnaires. Data analysis technique used is descriptive analysis and inductive analysis using path analysis techniques. The results showed that (1) the ownership textbooks significantly influence the motivation to learn (2) Ownership textbooks do not significantly affect the use of smartphones as a learning resource but indirect effect through learning motivation, (3) learning motivation influence directly and significantly to the use of a smartphone as a learning resource. 

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