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The purpose of this study is to determine the positive and significant influence between cash flow turnover and receivables to profitability. This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the research that the authors do with the calculation using SPSS progam known research results obtained from the value of multiple correlation relationship between cash flow turnover and receivables to profitability of 0.914 and 0.919, which means the relationship of each variable is very strong. While the result of multiple regression analysis yields the equation Y = -0,064 + 0,006 X1 + 0,024 X2. Based on the calculation of coefficient of determination obtained the result that the effect of cash turnove r and receivables to profitability of 87.8%. Test t, generated value of t arithmetic for cash and receivable turnover respectively of 1.755 and 1.833 where t arithmetic <t table. So there is no significant influence between cash flow turnover and receivabl es to the level of profitability. Based on calculation result for f obtained f count equal to 15,375 while f table equal to 19,00. Therefore f arithmetic <f table then it can be concluded that simultaneously there is no positive and significant influence between cash turnover and receivables to profitability.

This study aims to examine the effect of Good Corporate Governance on Voluntary Disclosure. The company's voluntary disclosure uses indicators consisting of 3 categories: Strategic Information, Non Financial Information and Financial Information. The Corpo rate Governance in this study uses 5 indicators,namely the proportion of independent board of commissioners, the proportion of independent audit committee, managerial ownership, institutional ownership, and size of public accounting firm, and company size as control variable. By proportional random sampling method, 70 annual reports of Indonesian manufacturing companies were selected. Analytical tool to test the hypothesis is multiple regression analysis using SPSS 16.0 program. The results of this study indicate that the proportion of independent board of commissioners, the proportion of independent audit committees, managerial ownership, institutional ownership, and the size of public accounting firms simultaneously affect voluntary disclosure. While in part, the results show that the portion of the independent audit committee and the size of the public accounting firm have a significant positive effect on voluntary disclosure. Institutional ownership negatively affects voluntary disclosure. While the prop ortion of independent board of commissioners, managerial ownership and firm size has no significant effect on voluntary disclosure in the annual report.

This study aims to determine whether there is a positive and significant influence between after sales service on customer loyalty in CV. Purwodadi Purworejo Motor New Source. Analyzer used is with tool of SPSS 19,0 for windows. Taking samples done by Purposive Sampling, the number of samplestaken in this study is 16.7% x 300 = 50.1 or 50 people. The research method usedin collecting data is, simple regression, coefficient of determination, and t test.from the calculation of simple regression obtained regression equation Y = 14.280+ 0.265 X. the magnitude of coefficient of determination 0,108 or equal to 10.8%.This number means that as much as 10.8% customer loyalty that occurs can beexplained by using variable after-sales service. While the remaining 89.2% (100%-10.8%) received contributions from other causes factors such as promotions,recommendations from others, prices, deales locations. Hypothesis testing yielded tcount of 2,414. So the value of tcount is greater than this ttable means (Ha) which states there is a positive and significant influence between the variables after sales service to customer loyalist received and (Ho) rejected.

The purpose of this study is to determine the level of student satisfaction of the services of librarians and the relationship of service quality of library staff and student satisfaction in the library. the method of analysis in this study using the valid ity test, reliability test, simple correlation, simple linear regression coefficient of determination and t test. The results of this study can be seen that there is a positive and significant influence between the quality of service librarians to student satisfaction in SMK Kristen Penabur Purworejo is Y = 13,576 + 0.679X. This is indicated by the coefficient value of 0.679. This means, if the value of service quality variables increased by one point, then the satisfaction of students will increase seber sar 0.679. In the determination coefficient test sebersar 0.450 or 45% the number shows student satisfaction that occurs and is explained by using service quality variables so that from 100%-45% so that 55% get contributions from other factors. With the criteria level α 0.05 with the number of samples of 21 students then obtained ttable of 2.080 with table level significance, α = 0.05 with a confidence level of 95% with ttable of 2.080 while the calculation based on table 4:29 which is done using t count variable service quality (X) of 3.944. Thus the value of tcount is greater than ttable (3.944> 2.080) or significant value (0.001 <0.05). So that Ha there is a positive and significant influence between the quality of service librarians to student satisfac tion in SMK Kristen Penabur Purworejo and Ho rejected 

This study aims to determine the extent to which the influence of own capital against the SHU in Koperasi Pegawai Negeri (KPRI) Tirta Manunggal Sejahtera Balai Pusda and Taru Probolo Kutoarjo fiscal year 2012 - 2016. This research uses quantitative and qua litative data analysis methods with simple regression analysis tool, Determination, Test f and T test. The result of the research by using SPSS program showed that there is a positive and significant influence between the Deposit and Mandatory Deposit vari able on the change of SHU in KPRI Tirta Manunggal Sejahtera where Y =-1.061 - 0,253x1 + 0,17x2, seen from the value of the constant coefficient of 1.061 which has meaning when the Deposit and Mandatory Saving is equal to zero (0) units then SHU is - 1,061. The Basic Deposit Value is the coefficient of linear regression direction which means that each increase of Staple Deposit by 1 unit while Deposit Mandatory is considered fixed, it will be followed by SHU decline.Mandatory Deposit Value of 0.17 is a coefficient of linear regression direction which means the increase of Mandatory Deposit by 1 unit while the Main Deposit is considered fixed, it will be followed by a SHU increase of 0.17. Similarly, based on the value of f arithmetic and f value tables that ha ve been in can, f arithmetic> ftable or 78.74> 19.00 then this means that HO rejected and H3 accepted in other words that simultaneously there is a positive and significant influence between dependent variable of Main Deposit and Deposit to the change of SHU in KPRI Tirta Manunggal Sejahtera for the last 5 years. The amount of own capital derived from Deposit Principal and Compulsory Deposit is a strong influence on the SHU means that the greater the capital itself the greater the acquisition of SHU.

This study aims to analyze and explain the influence of Attractions, Activities, Amenities, and Accessibility (4A) on tourist satisfaction at Taman Nusa Bali which is experiencing unfavorable conditions including a decrease in the level of tourist visits every year, besides that there are several conditions of tourism components that need to be improved. The sample used in the study was 100 respondents. The research data was processed by quantitative statistical analysis using multiple regression analysis to determine the effect of the independent variable on the dependent variable. The results of the regression analysis show that an increase in variable 4A will increase tourist satisfaction. The results of the multiple regression analysis test show a significant F value, the adjusted R2 square coefficient value of 0.604 indicates that all 4A variables have a significant effect on tourist satisfaction together with a close relationship of 60.4%. This shows that to increase tourist satisfaction it is necessary to increase all tourism components in order to increase tourist satisfaction in the next period. 

The purpose of this study was to determine the role of celebrity endorsers on buying decisions. Using purposive sampling technique with 70 respondents which obtained from distributing questionnaires to buyers at PT. Timbul Jaya Motor Boyolali. Based on the multiple linear regression analysis method, either partially or jointly, it shows that the variables of attractiveness, credibility, and expertise of the celebrity endorser studied have a significant effect on buying decision. The Adjusted R-Square value is 0.670, which means that 67% of the buying decision variables can be explained by the attractiveness, credibility, and expertise of celebrity endorsers, while the remaining 33% is explained by other variables that not examined in this study.

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation

The purpose of this study was to analyze theprofitability of stock prices. The test results show onlyROA and EPS variables only have a significant effect onstock prices, while the ROE and NPM variables have nosignificant effect on stock prices. 43.9% indicates thepresence of other factors not participating in thisobservation. Investors can use ROA and EPSconsiderations to invest

This study aimed to analyze the influence of the company's growth, profitability, asset structure, business risk, tax and liquidity to funding decisions on manufacturing companies listed in Indonesia Stock Exchange.The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2013-2015. Sample selection is done by purposive sampling method. Data were processed as many as 242 companies. Mechanical testing data is by using multiple linear regression analysis.The results of analysis show that the variable asset structure and tax significant positive effect on funding decision, the variable  liquidity (current ratio) significant negative effect on funding decision, while the variable  business risk does not affect to the funding decision on Manufacturing companies listed on the Indonesia Stock Exchange.Keywords: asset structure, business risk, tax, liquidity and funding decision

This study aims to examine and analyze the Influence of Corporate Age, Company Size, Leverage, Liquidity, Profitability and Environmental Performance on Disclosure of Islamic Social Reporting on companies listed in Jakarta Islamic Index (JII) in 2012 – 2015. Object of research on companies listed in Jakarta Islamic Index (JII) in the first period in 2012 - 2015 and obtained 56 companies that become the sample. Sampling technique using purposive sampling. The data analysis used in this research is OLS (Ordinary Least Squerst) multiple linear regression, to get a complete picture about the influence of each independent variable to the dependent variable.The results of this study found firm age, firm size, and liquidity significantly positive impact on the disclosure of Islamic social reporting, while leverage, Profitability and Environmental performance does not affect the disclosure of Islamic social reporting. Keywords: ISR, age of firm, company size, leverage, liquidity, profitability, environmental performan

This study aims to examine and analyze empirically on the influence of gender, pressure of obedience, task complexity, and experience of auditors on audit judgment at auditors KAP Semarang, Solo and Yogyakarta. The population used in this study are all auditors KAP Semarang, Solo and Yogyakarta. The sampling method used is convenience sampling, which is sample selection based on convenience, so the author has the freedom to choose the most rapid and easy sample. In this study, the dependent variable used is audit judgment, while the independent variable consists of gender, pressure of obedience, task complexity, and experience of the auditor. Data analysis technique using multiple linear regression analysis. The results showed that gender has a positive and significant impact on audit judgment. The pressure of obedience has a positive and significant impact on audit judgment. The complexity of duties has a positive and significant impact on audit judgment. The experience of auditors has a positive and significant impact on audit judgment.Keywords: gender, pressure of obedience, task complexity, auditor experience and audit judgment

This study aims to analyze the effect of the Original Income, the difference between the expenditure budget, and the Area of Capital expenditure with economic growth as a moderating variable. Population in this research is Regency / City of Province of Central Java counted 35 which consist of 29 regency and 6 municipality. Sample Samples selected were 35 districts / cities with census technique. Secondary data retrieval method using report from BPS in Regency / Municipality of Central Java Province. The analysis used multiple linear regression model of moderation model with the basis of interaction. The results showed that PAD has a positive effect on capital expenditure. Similarly, SiLPA has a positive effect on capital expenditure. The area has positive effect on capital expenditure. Economic Growth is a positive influence on capital expenditure. Economic growth strengthens the effect of PAD on capital expenditures. While Economic Growth is not proven to strengthen the influence of SiLPA on capital expenditure. Keywords: local original revenue, SiLPA, area, economic growth, capital expenditure

This study examines the factors that affect the quality of audits at the existing KAP offices in the city of Semarang. This research was conducted in seven offices of KAP located in Semarang city by using auditor's analysis unit working in KAP office.The sampling method using Convenience sampling. The relationship or influence between variables is explained by using multiple linier regression analysis method and hypothesis test (t test). The results showed that the competence variables have a positive and significant impact on audit quality. The independence variable has a positive and significant influence on audit quality. The ethical variable of the auditor has a positive and significant influence on audit quality. The auditor experience variable has a positive and significant influence on audit quality. Professional skepticism audit variables have a positive and significant impact on audit quality,. The auditor's objectivity variable has a positive and significant influence on audit quality,. The auditor's integrity variable has a positive and significant influence on audit quality.  Keywords:  competence, independence, auditor ethics, auditor experience, professional skepticism of auditors, auditor objectivity, auditor integrity and audit quality.

This research examines the influence of  female CEO, female CFO, female board of commissioners, and female audit committee on accrual based earnings management. This research presume that man and woman would act differently to solve a problem. This research using a sample of 304 companies listed on the Indonesian Stock Exchange in 2013 that selected based on purposive sampling method. Hypothesis testing is performed by using multiple linier regression to examine the effect of each  independent variable on the dependent variable. The result of this research showed that the position of CFO who is held by female have a significant negative effect on accrual based earnings management. While the position of female CEO, female board of commissioners, and female audit committee have no significant effect on accrual based earnings management.  Keywords: gender, corporate governance, earnings management, accrual based earnings management.

The study examines the effect of internal cash flow, insider ownership, profitability, investment opportunity and sales growth on capital expenditure. This research was conducted at the Indonesian Stock Exchange by using a go public manufacturing company as the unit of analysis.Population in this research is manufacturing company listed on the Indonesian Stock Exchange period form 2010 to 2014. The sampling method used purposive sampling. The research sample includes companies that have insider ownership, releasing financial statement, has the completeness of data, used the rupiah currency  Relationship and (or) influence between variables is describe by using multiple regression analysis.The result showed that the insider ownership has significant negative effect and investment opportunity has significant positive effect to the capital expenditure. Where as the internal cash flow and sales growth has no significant positive effect, and profitability has no significant negative effect to the capital expenditure.Keywords:   Internal Cash Flow, Insider Ownership, Profitability, Investment Opportunity, Sales Growth and Capital Expenditure.

Nu Skin Enterprises is a direct selling America and multilevelmarketingcompany that develops and sells personal care products and dietarysupplements (under the Pharmanex brand). Issuesthat form the basis of thisresearch is that Nu Skin has not been included in the 10best MLM dIndonesia by number of members and the members clarity andwebsite addressbased on MLMStars.net in 2012. The purpose of this study was to analyzetheeffect of the ability of the sales force, sales training and orientationaccuracy ofthe customer to the performance of agents multilevel marketingdistributors of NuSkin in Semarang . The population in this study is the distributor of Nu Skin multilevelmarketing agency in Semarang with a sample of 35 respondents wasobtained by purposive sampling technique, the distributor who has joined for3 months and have a monthly income and the amount of the bonus >Rp.1.000.000. Primary data was collected through questionnaires andanalyzed with multiple linear regression analysis . The results showed that the ability of the sales force and accuracy ofsalestraining has a positive effect on the performance of distributors agents.Whilecustomer orientation negatively affect the performance of distributorsagents.Variable accuracy of sales training (b2 = 0 , 534) became the largestfactoraffecting the performance of distributors agents. While the sales force'sabilityvariables (b3 = 0.419) became the lowest factor affecting theperformance ofdistributors agents .

The purpose of this study is to know the efforts undertaken by theGovernment of Demak Regency to obtain unqualified opinion. These effortsneed to be appreciated by the local Government Apparatus. TheGovernment's aim is to improve the reliability of the quality of the resultingfinancial statements, particularly in terms of asset management.The selected sample is 141 respondents with purposive samplingtechnique in Demak Regency. Data were obtained by distributingquestionnaires. The questionnaire returned as many as 138 questionnaires.Data analysis using Moderated Regression Analysis (MRA) using ProgarmSPSS.The results showed that the application of local financialaccounting system has a positive effect on the quality of financial statements,while the competence of human resources negatife affect the quality offinancial statements. Similarly, adding organizational commitment as amoderating variable, the application of local financial accounting system hasnegatife influence on the quality of financial statements and human resourcescompetence have a positive effect on the quality of financial statements.