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Dety Mulyanti; Rheza Fasya; Diana Farid; Muhammad Husni Abdulah Pakarti; Hendriana Hendriana

Transformasi: Journal of Economics and Business Management 2023 Universitas 17 Agustus 1945 Semarang

Rumah Zakat is a philanthropic institution that manages zakat, infaq and shadaqah, as well as other social funds through community empowerment programs. With the Smile Champion program, Rumah Zakat is committed to improving the quality of education which includes beneficiary categories. This study aims to determine how significant the influence of the Smile Champion program is on the increase in ZIS fundraising in 2009-2018 at Rumah Zakat. The method used in this research is descriptive analysis method with a quantitative approach. The statistics use normality test, autocorrelation test, run test, heterodasticity test, multicollinearity test, coefficient of determination test and t test. The types and sources of data used are secondary data obtained from financial information published by Rumah Zakat. Based on the results of the study, it was concluded that the influence of the Smile Champion program on increasing the collection of ZIS funds at Rumah Zakat from 2009 to 2018 had a very positive significant effect of 48%, while 52% was influenced by other factors which were not included in the study. This is supported by the opinion of Sunyoto (2015) that an income in a goods or service company can be determined based on the quality of a product being marketed. From this research, Rumah Zakat must try to maintain the trust of muzzaki in particular and the community in general regarding the management of ZIS funds. It's a good idea to invite donors when distributing or giving to mustahik throughout the Champion's Smile Program. With the hope that professionalism that is manifested by transparency and accountability will make zakat collection continue to increase.

Joshua Hans Moan Lumban Tobing; Mansur Tanjung; Yusi Tri Utari Panggabean

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

One of the goals of providing financial incentives is to encourage employees to have high performance. Besides that, individual characteristics make a difference when they are given assignments. But in reality the performance shown by employees is less than optimal. The purpose of this study was to find out whether financial incentives and individual characteristics jointly influence the performance of employees at the Central Tapanuli District Licensing Service. The hypothesis that the author proposes is that financial incentives and individual characteristics jointly influence the performance of employees at the Licensing Service of Tapanuli Tenga Regency. The population is 34 people and used as a sample. The results of the study found that financial incentives and individual characteristics simultaneously had a positive effect on employee performance at the Central Tapanuli District Licensing Service, where Fcount (44.747) > Ftable (3.13) Partially the financial incentive variable had the most dominant effect on employee performance, where the t-value count 4.056 > ttable value 2.004 Partially individual characteristic variables have a positive and significant effect on employee performance, where the t-count value is 2.823 > ttable value 2.004 (2.823 > 2.004) 55.4% employee performance can be influenced by financial incentives and individual characteristics. It is recommended that agencies need to pay attention to employees, especially THL, by providing financial incentives, not just employees with civil servant status, because the service wheels for the community serve more THL

Ratna Sari Dewi Sigalingging; Nelly Azwarni Sinaga; Sahat Simatupang

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The objectives to be achieved in this study are to determine and analyze the influence of work discipline and career development on employee performance at the Central Tapanuli Regency Transportation Service? The hypothesis in this study is that work discipline and career development have a simultaneous positive effect on employee performance at the Department of Transportation, Central Tapanuli Regency. population amounted to 117 people and a sample of 54 people. The type of data in this study is primary data obtained from field research and literature studies. The results obtained work discipline and career development simultaneously have a positive effect on employee performance at the Department of Transportation of Central Tapanuli Regency, where Fcount (44.747) is greater than Ftable (3, 13) or (44.747 > 3.13) Partially, the work discipline variable has the most dominant effect on employee performance, where the t-count value is 4.056 > t-table value is 2.004. Partially the career development variable has a positive and significant effect on employee performance, where the t-count value is 2.823 > the t-table value is 2.004. The results of calculating the coefficient of determination R Square of 0.554 means that 55.4% of employee performance can be influenced by work discipline and career development. While the remaining 44.6% can be influenced by other factors not discussed in this study.

Anas Fadli Wijaya; Rian Anggia Destiawan; Pratikah Verdianti

Jurnal Pengabdian Masyarakat Waradin 2023 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Sleep quality is a state lived by an individual to produce freshness and fitness after waking up. If a person's sleep quality is poor it will cause a decrease in the body's immune system and Hb levels which causes the individual to feel easily tired, sleepy and susceptible to disease. Adolescents are identified as a population at high risk of experiencing sleep problems which disrupt sleep quality. Accumulated work and lifestyle are one of the factors causing poor sleep patterns in adolescents which makes it easier for them to experience sleep disturbances. Adolescents with high risk certainly need adequate knowledge regarding the importance of maintaining quality sleep related to the body's immune system and Hb levels. Increased knowledge and examination can be carried out by laboratory personnel with health counseling and laboratory tests. The purpose of this community service is to increase the knowledge of adolescents to maintain good quality sleep so that Hb levels and body immunity are maintained. This community service implementation method consists of three stages, namely the preparation, implementation, and evaluation stages. At the implementation stage, an examination of Hb levels and counting the number of types of leukocytes was carried out as well as education related to the effect of sleep quality on Hb levels and the body's immune system. As a result of community service, adolescents have obtained health status through laboratory tests and good knowledge about the effect of sleep quality on Hb levels and body immunity.

Zainudin Zainudin; Siti Hidayah; Darsono Darsono

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

This research on teacher performance aims to analyze the effect of achievement motivation and career development on teacher performance with organizational commitment as a mediating variable. The population in this study were all public elementary school teachers in the Education Coordination Unit, Mlonggo District, Jepara Regency, amounting to 298 people. Determination of the number of samples in this study based on Isaac's table and with an error rate of 5%, obtained 158, and the data processed were 125. The method of analysis used path analysis with multiple regression models. The results of hypothesis testing show that achievement motivation has a positive and significant effect on organizational commitment, so it can be interpreted that the higher the achievement motivation, the higher the organizational commitment. Career development has a positive and significant effect on organizational commitment, so it can be interpreted that the better the career development, the higher the organizational commitment. Organizational commitment has a positive and significant effect on teacher performance, so it can be interpreted that the higher the organizational commitment, the better the teacher's performance. Achievement motivation has a positive and significant effect on teacher performance, so it can be interpreted that the higher the achievement motivation, the better the teacher's performance. Career development has a positive and significant effect on teacher performance so that it can be interpreted that the better the career development carried out, the better the teacher's performance. The results of the analysis of mediating variables using the Sobel test, found that organizational commitment can mediate the effect of achievement motivation on teacher performance. This proves that organizational commitment as a mediating variable of the influence of achievement motivation on teacher performance. Organizational commitment can mediate the effect of career development on teacher performance. This proves that organizational commitment as a mediating variable of the influence of career development on teacher performance.

Cahyo Cahyo; Sri Harjanto; Putu Sulastri

Jurnal Akuntan Publik 2023 International Forum of Researchers and Lecturers

This study concerns profitability, aiming to analyze the effect of Non Performing Loans (NPL) and capital structure on profitability mediated by credit growth. The population of this study were all Rural Banks (BPR) in Central Java province, totaling 257 BPRs. This study used purposive sampling, with the criteria being a private BPR with its head office in Central Java province and reporting complete financial data for the 2019-2021 period. Methods of data analysis using multiple linear regression analysis and data processing using SPSS. The results of hypothesis testing show that Non-Performing Loans (NPL) have a significant negative effect on credit growth. Capital structure have a significant positive effect on credit growth. Credit growth have a positive but not significant effect on profitability. Non Performing Loans (NPL) have a significant negative effect on profitability. Capital structure have a significant positive effect on profitability. The results of the analysis of mediating variables using the Sobel test, found that credit growth cannot mediate the effect Non Performing Loans (NPL) against profitability.Credit growth cannot mediate the effectcapital structure on profitability.

ILHAMSYAH POHAN; Rosmita Ambarita; Nur’ainun Hasibuan

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

 Tujuan penelitian ini adalah Untuk mengetahui Apakah iklan dan harga berpengaruh secara bersama-sama terhadap minat beli konsumen pada Sehat Bakery Sibuluan Indah. Rumusan masalah penelitian ini adalah Apakah Iklan dan Harga berpengaruh secara bersama-sama Terhadap Minat Beli Konsumen Pada Sehat Bakery Sibuluan Indah ? Hipotesis dalam penelitian ini adalah Terdapat pengaruh Iklan dan harga terhadap minat beli konsumen pada Sehat Bakery Sibuluan Indah. Jenis penelitian penelitian deskriptif kuantitatif (descriptive quantitative research) yang digunakan. Populasi sebesar 430 orang. Sampel berjumlah 100 orang. Sumber data berasal dari data primer dan sekunder. Data dianalisis menggunakan analisa deskriptif dan analisis kuantitatif. Hasil penelitian diketahui variabel iklan dan harga mampu mempengaruhi variabel minat beli konsumen sebesar 45,2%. Iklan dan harga secara serempak berpengaruh positif dan signifikan terhadap minat beli konsumen di Sehat Bakery Sibuluan Indah, dimana diperoleh bahwa nilai Fhitung (39,965) lebih besar dibandingkan dengan Ftabel (3,09) dan Sig.á (0,000a) lebih kecil dari alpha 5% (0,005). Secara parsial iklan berpengaruh positif dan signifikan terhadap minat beli konsumen di Sehat Bakery Sibuluan Indah. Dibuktikan dengan nilai thitung yang diperoleh 3,074 lebih besar dari ttabel 1,984 atau signifikansi (sig-t) 0,003 lebih kecil dari α (0,05). Secara parsial harga berpengaruh positif dan signifikan terhadap minat beli konsumen di Sehat Bakery Sibuluan Indah. Dibuktikan dengan nilai thitung yang diperoleh 6,847 lebih besar dari nilai ttabel sebesar 1,984 atau signifikansi (Sig-t) 0,000 lebih kecil dari α (0,05) Berdasarkan model regresi liner berganda yang diperoleh persamaan regresi adalah Y = 5,299 + 0,259 + 0,560 menunjukkan kinerja kearah yang positif.

Ni Made Putri Udiyani

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2023 Universitas Sains dan Teknologi Komputer

Taxpayer compliance is the condition of a person carrying out his responsibilities as a citizen in an obedient manner that is in line with the laws of the Republic of Indonesia. Motor Vehicle Taxpayer Compliance is a tax responsibility carried out by Taxpayers who have ownership of their motorized vehicles. This study aims to determine the effect of tax knowledge, understanding of the SAMSAT service program, and awareness of taxpayers on motor vehicle tax compliance at the Denpasar SAMSAT Office. This research was conducted at the Denpasar SAMSAT Office. The method of determining the sample in this research is non-probability sampling with a purposive sampling method. The data analysis technique in this study is multiple linear regression. The results showed that knowledge of taxation, understanding of the SAMSAT service program, awareness of taxpayers had a positive effect on taxpayer compliance with motorized vehicles which indicated that the higher knowledge of taxation, understanding of the use of the SAMSAT program, and awareness possessed by taxpayers, this indicated high compliance. owned by the taxpayer. The implication of this research is to prove the application of the theory of panned behavior and technology acceptance model, as well as provide benefits for parties who have interests related to increasing motor vehicle tax compliance.

Rony Pangadilan; Alfian Alfian

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

The analysis of this research is whether the work environment and work facilities have an effecthas a positive and significant effect on employee performance at the Representative Council OfficeRegional People of West Sumatra Province. The method that I use in this research isquantitative method with the help of the SPSS 22.0 program. This study uses analysismultiple linear regression. The population in this study were all House of Representatives employeesRegional People of West Sumatra Province, and Sample A total of 89 respondents. primary datausing the Questionnaire. This study shows that the work environment has a positive effectand significant to the performance of employees of the Regional Representatives Council of Sumatra ProvinceWest. tested and acceptable based on the t-count value of Variable X1 3.258 t-table 1.663 andsign value (0.002 < 0.005) The magnitude of the influence of the work environment (X1) on performanceemployees (Y) of 0.191 units. Work facilities have a positive effect on employee performance.tested and acceptable based on t-count (5.480) t-table (1.663) and sign (0.00) < 0.05.the magnitude of the influence of work facilities (X2) on performance (Y) is 0.445. which meanevery time there is a good work facility it will increase performance by 0.445 units. R² valueis 0.467 which indicates that the independent variable (X1,X2) explains the effectto the dependent variable namely Employee Performance of 0.467 or 46.7%. conclusion onIn this study, the work environment and work facilities have a positive and significant effecton the performance of employees at the Regional People's Representative Council office of Sumatra ProvinceWest.

Sabrina Fitri Jasmine

Jurnal Pendidikan, Bahasa dan Budaya 2023 Pusat Riset dan Inovasi Nasional

The high cost of education in Indonesia makes it difficult for people from the middle to lower economic classes to continue their education to a higher level. Due to budget constraints, many students decide not to continue their education to a higher level. The Indonesian government seeks a solution to deal with this problem by providing a financial assistance program in the form of KIP-K scholarships to outstanding students from the middle to lower economic classes. The KIP-K scholarship program also seeks to develop quality human resources. One of them is registered in the Education Management study program at Surabaya State University. The purpose of this study was to determine whether the provision of KIP-K scholarships has an impact on the academic performance of Surabaya State University students class of 2021 enrolled in the Education Management study program. This study uses quantitative research methods with data collection techniques in the form of questionnaires. Data analysis techniques use normality test calculations, T tests and simple regression analysis. The results of the study state that there is an influence between the provision of KIP-K scholarships on the learning achievement of Surabaya State University Education Management students class of 2021, with a coefficient value of 54.1%.

Mega Wulan; Rita Tri Yusnita; Depy Muhamad Pauzy

Jurnal Manajemen Pariwisata dan Perhotelan 2023 International Forum of Researchers and Lecturers

This study aims to determine the Effect of Price on Switching Barrier, Trust in brand on Switching Barrier and to determine the Effect of Price, Switching Barrier and Trust in Brand on Customer Loyalty (Survey on customers of PT. Sinar Niaga Sejahtera Garudafood Depo Tasikmalaya Distribution Division). The method used in this research is quantitative method, the research sample is 80 respondents and the analytical tool used in this research is path analysis using SPSS version 25. The method of determining the sample uses probability sampling. The results of this study indicate that the price has a significant effect on the Switching Barrier; Trust in Brand has a significant effect on Switching Barrier; Price, Switching Barrier and Trust in Brand simultaneously have a significant effect on Customer Loyalty; Price partially has no significant effect on customer loyalty; Switching Barrier partially has a significant effect on Customer Loyalty; Trust in Brand partially has a significant effect on Customer Loyalty; Price through Switching Barrier has a significant effect on Customer Loyalty; Trust in Brand through Switching Barrier has no significant effect on Customer Loyalty.

Putri Azizah Indrasara; Asrul Bahar; Nugrahani Astuti; Ila Huda Puspita Dewi

Jurnal Bintang Pendidikan Indonesia 2023 Pusat Riset dan Inovasi Nasional

This research aims to determine the effect of applying a problem-based learning model with the following variables: 1) teacher activity, 2) student activity, and 3) cognitive learning outcomes of grade XI students, on competency standard choux paste at SMKN 2 Mojokerto. This type of research is experimental with a pretest-posttest control group design and uses two classes that act as experimental and control classes. The instruments used were pretest-posttest questions and observation sheets of teacher and student activities. Data analysis was carried out by independent sample t-test using SPSS 25 for Windows. The results of the independent sample t-test test for the pretest showed that the pretest in the two classes was not significantly different and it could be concluded that the two classes had the same initial ability. While the results of the independent t-test test for the posttest obtained a Sig. (2-tailed) of 0.034 which means that the significance value is <0,05. The conclusions on the results of this research are: 1) teacher activity is classified in the very good category, 2) student activity is classified in the very good category, and 3) student's cognitive learning outcomes in the experimental class have increased more than the control class.

Nurul Fitri; Atmazaki Atmazaki

Jurnal Motivasi Pendidikan dan Bahasa 2023 International Forum of Researchers and Lecturers

This study aims to describe the effect of using the jigsaw cooperative learning model on the writing skills of review texts of class XI MAN 2 Padang City students. This type of research is quantitative with experimental methods. The research design used was The Posttest Only Control Group Design. The study population was class XI MAN 2 Padang City using a purposive sampling technique for sampling. The selected sample consists of two classes, namely the experimental class and the control class. The data in this study were scores of students' review text writing skills in class XI MAN 2 Padang City using the jigsaw cooperative learning model and conventional learning models. The research instrument is a performance test. Based on the results of data management, it shows that the average value of students using the jigsaw cooperative learning model is 85.42 while the average value of students using the conventional method is 73.50. The results of the hypothesis test show that tcount > ttable (6.09 > 1.68). Thus, it shows that the jigsaw type cooperative learning model is better than using conventional methods.

Sukmawati Sukmawati; Haslinda Haslinda

Jurnal Motivasi Pendidikan dan Bahasa 2023 International Forum of Researchers and Lecturers

This study aims to describe the effect of using Pop Up Book media for Class I UPTD SD Negeri 76 Barru. This type of research is pre-experimental research in the form of pretest and posttest design, namely an experiment that only uses one class as the experimental class. Data collection techniques in this study were reading tests and observations. The collected data were analyzed using descriptive data analysis and inferential data analysis. The subjects in this study were 16 students of class I UPTD SD Negeri 76 Barru. The results showed that there was an influence on the use of Pop Up Book media on the beginning reading ability of the first graders of UPTD SD Negeri 76 Barru. This is evidenced by the acquisition of the average student score, namely the average pretest score of 50 before the application of the use of Pop Up Book media, while the posttest average score of students after the application of the use of Pop Up Book media was 72.5. The results of the hypothesis testing carried out obtained tcount = 9.32 and ttable = 3.073. So tcount > ttable or 9.32 ˃ 3, 073, then H0 is rejected, HI is accepted.

Reni Kristiani Podengge; Haryani Haryani

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

The purpose of this study was to analyze the effect of service quality, facilities and ease of access on customer satisfaction at Jenderal Ahmad Yani International Airport, Semarang. The population is all customers who travel through Jenderal Ahmad Yani International Airport, Semarang. The sample in this study used probability sampling, with a total sample of 100 respondents.The results showed that service quality had a significant positive effect on customer satisfaction (t count = 5.201 > t table = 1.658 and a significance number = 0.000 <  = 0.05). Thus, the hypothesis (H1) is that service quality has a positive effect on customer satisfaction. Facilities have a significant positive effect on customer satisfaction (t count = 2.653 > t table = 1.658 and a significance number = 0.009 <  = 0.05). Thus, the hypothesis (H2) is that facilities have a positive effect on customer satisfaction. Ease of access has a significant positive effect on customer satisfaction (t count = 3.206 > t table = 1.658 and a significance number = 0.002 <  = 0.05). Thus, the hypothesis (H3) is that ease of access has a positive effect on customer satisfaction.The regression coefficient β1 = 0.432, (signed positive) means that the better the service quality, the higher the customer satisfaction. The regression coefficient β2 = 0.222, (signed positive) means that the better the facilities provided, the higher the customer satisfaction. The regression coefficient β3 = 0.264 (signed positive) means that if the ease of access is good, the customer satisfaction will be higher at Jenderal Ahmad Yani Airport, Semarang.

Indriani Hasibuan; Afnita Afnita

Jurnal Bintang Pendidikan Indonesia 2023 Pusat Riset dan Inovasi Nasional

This article was written to explain the influence of the CIRC (Cooperative Integrated Reading and Composition) cooperative learning model on the reading comprehension skills of persuasive texts for class VIII students of SMP Negeri 3 Pariaman. The research data is the score of the objective test results before using this type of cooperative learning model with the score after getting treatment using this learning model. Based on the results of the research, it can be concluded that there are three results that become findings, namely as follows. First, the reading comprehension skills of persuasive texts before using the cooperative learning model type CIRC (Cooperative Integrated Reading and Composition) class VIII students of SMP Negeri 3 Pariaman are in the "Enough" qualification (C) with an average of 66.19. Second, the reading comprehension skills of persuasive texts after using the cooperative learning model type CIRC (Cooperative Integrated Reading and Composition) class VIII students of SMP Negeri 3 Pariaman are in the "Good" qualification (B) with an average of 80.58. Third, there is a significant influence on the use of the CIRC type cooperative learning model on the reading comprehension skills of persuasive texts for class VIII students of SMP Negeri 3 Pariaman.

Amalia Br Pakpahan; Wisnu Rayhan Adhitya

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2023 FEB Universitas Maritim Semarang

Education plays an important role in all aspects of human life. Education is the most effective tool to improve the quality of individuals to be more productive. Competition between formal educational institutions, especially at the Vocational High School (SMK) level, so that schools compete to improve the quality and quality of education to attract attention and seize market share and offer the services provided. Therefore, schools must design strong marketing strategies in order to make students interested and satisfied with the services provided. Several aspects that affect student satisfaction such as education costs, location and quality of service. This study aims to determine and analyze which factors are the most dominant influencing student satisfaction among education costs, location and service quality. The population in this study were 855 students at SMK PAB 2 Helvetia. With the Slovin formula, the number of samples obtained is 86 students of SMK PAB 2 Helvetia. Data were taken by distributing questionnaires to students which were then measured using a Likert scale. The data analysis technique used Multiple Linear Regression. This study uses SPSS 20 as data processing. The results showed that simultaneously the cost of education, location and service quality had a significant positive effect on student satisfaction. While partially the cost of education, location and service quality have a significant positive effect on student satisfaction.    

Dyah Triastuti; Endah Winarti; M. Taufiq

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this research is to analyze the effect of exchange rate, deposit and bi rate on profitability with credit as a mediating variable. The population in this study is all monthly data from the exchange rate, BI rate, deposits, credit and profitability (ROA) of conventional commercial banks in Indonesia. The sampling method is purposive sampling with the criteria used being the closest (up to date) period by taking available data from January 2011 to December 2021. The results of hypothesis testing show that hypothesis 1 (H1) that the exchange rate has a negative effect on credit is not proven and cannot be interpreted. Hypothesis 2 (H2) that deposits have a positive effect on credit is proven and can be interpreted that an increase in the amount of deposits will increase the amount of credit. Hypothesis 3 (H3) that the BI rate has a negative effect on credit is proven and can be interpreted that an increase will reduce the amount of credit. Hypothesis 5 (H5) that the exchange rate has a negative effect on profitability is proven and can be interpreted that an increase in the exchange rate will reduce ROA. Hypothesis 6 (H6) that the BI rate has a negative effect on ROA is not proven and cannot be interpreted. The hypothesis (H7) that exchange rates have an effect on ROA with credit as a mediating variable is not proven. Because the results of the hypothesis testing are not significant, there is no mediating effect. The hypothesis (H8) that the BI rate has an effect on ROA with credit as a mediating variable is proven, resulting in a mediating effect and it can be interpreted that an increase in the BI rate will decrease ROA.

Maula Famungka; Ida Martini Alriani

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study was to find out about the effect of facilities, service quality, and location on service user satisfaction at the Customs and Excise Service Office of the Middle Type Tanjung Emas Semarang. The population used is all service users of the Customs and Excise Supervision and Service Office (KPPBC) of the Tanjung Emas Middle Type Customs Office, Semarang. which amounted to infinity. Determination of this sample using accidental sampling technique. The number of samples used in this study were 40 service users. This research data analysis tool uses multiple linear regression. The results of the study show that facilities have a positive effect on service user satisfaction. This is indicated by the calculated t value that is greater than t table, namely 3.092> 1.688, with a sig. of 0.000 <0.05 (significant). Service quality has a positive effect on service user satisfaction. This is with a calculated t value of 3.913 > 1.688, with a sig. of 0.000 <0.05 (significant). Location has a positive effect on service user satisfaction. This is indicated by the t-value which is negative, namely 7.396> 1.688, with a sig. of 0.000 <0.05 (significant).  

Rosiana Ramadhon; Ika Listyawati; Alfin Muslikhun

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study is to examine and analyze empirically Influence Persistence of Earnings (X1), Company Size (X2), Allocation Tax (X3) on the Earnings Quality (Y) in manufacturing companies listing on the Stock Exchange. This type of research is classified as research that is causative. The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2019 until 2021. The sample was determined by purposive sampling method, to obtain a sample of 10 manufacturing companies. The data used in this research is secondary data. Data collected by using documentation obtained through the official website IDX: www.idx.co.id and obtained from the website: www.yahoofinace.com. Analysis of the data used is multiple regression analysis. The data obtained were then processed using descriptive statistics test, classic assumption test (Normality Test, Test Multicolinearity, Hesteroskedastisitas Test), Regression Test, Test The coefficient of determination, hypothesis test (F-test, t test) were analyzed with SPSS software elp.