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The purpose of this study is to analyze and provide empirical evidence about the influence of budgeting participation and budget goal characteristics on managerial performance with a non-physical work environment as moderation. Population variables in this study are all leaders and financial officers in private vocational schools in the city of Semarang listed in the structure of the division of school work in 2016 which amounted to 14 vocational high schools and each was taken by 3 people so that there were 42 respondents, while the sampling technique used the census method. Data analysis method used is Regression Moderation Analysis (MRA) Hypothesis 1 test results note that the value of t arithmetic = 3.012> t table = 1.694 with a number of significance = 0.003 <α = 0.05 (significant), so the hypothesis (H1) that participation budgeting has a positive effect. on proven managerial job performance. Regression coefficient β1 = 0.567 (positive sign), it can be interpreted that the higher the participation in budgeting, the higher the managerial performance. Hypothesis 2 testing is known that the value of t = 2.723> t table = 1.694 with a significance value = 0.010 <α = 0.05 (significant), so the hypothesis (H2) that the characteristics of the budgetary objectives have a positive effect on managerial performance of the work proved. Stepwise coefficient = 0.279 (benchmark), can be interpreted more clearly the characteristics of the managerial level budget objectives. Testing hypothesis 3 is known that the value of t 2.484> t table = 1.694 with a significance value = 0.026 <α = 0.05 (significant), so the hypothesis (H3) that the work environment is not moderate, moderate moderate positive positive effect on budget participation on managerial work performance proven. Testing hypothesis 4 is known that the value of t arithmetic 2.333> t table = 1.694 with the number of significance = 0.032 <α = 0.05 (significance nt). Thus the hypothesis (H4) that the non-physical work environment positively influences the characteristics of budgetary goals on proven managerial work performance. Interaction test results show β4 = 0.163 (positive sign), it can be interpreted that the existence of a non-physical work environment that is conducive will strengthen the influence of the characteristics of the budget objectives on managerial work performance. Keywords: Budget participation, characteristics of budget objectives, non-physical work environment, managerial work performance

In this modern age, homes are becoming an increasingly increasing number of basic needs for society. However, critical urban middle communities begin to adopt an Islamic lifestyle by utilizing a sharia-based mortgage facility on sharia housing provided by the Developer Property. The purpose of this study is to determine the influence of religious conformity factors and operational factors on consumers in purchasing home mortgages developer sharia. The research method used is multiple linear regression sourced from the primary data by distributing questionnaires to home consumers KPR developer sharia as much as 90 respondents. Sampling technique used is purposive sampling technique and data using SPSS software version 22 for windows. The results of this study indicate that religious conformity factors partially no significant effect on the purchase of home mortgage developer sharia with Sig value. (0.154> 0.05) and the value of t-count (-1.439 <1.987). Operational factors partially no significant effect on the purchase of home mortgages developer sharia with Sig value. (0.416> 0.05) and the value of t-count (0.818 <1.987). While simultaneously between the factors of religious suitability and operational factors also stated no effect on the variable home mortgages developer sharia.

Background: Prosocial behavior is one type of social-emotional development among preschoolers which can influence development at a later stage. Untreated social-emotional development can lead to aggressive, shy, timid, destructive behaviors, powerful behavior, violent behavior, negativism and selfishness. Objective to describe the prosocial behavior among preschoolers (5-6 years). Methods: This study used a descriptive design with a survey approach. The sampling technique used in this study was probability sampling: total sampling, namely 66 preschoolers (5-6 years old) at Maria Fatima Kindergarten, Jembrana, Bali. The data collection tool used here was a questionnaire in the form of a scale that was developed based on prosocial behavior indicators. Data analysis used univariate analysis in the form of categories. Results: The study results showed the characteristics of respondents namely male children of 48.5%, female children of 51.5%, five years old of 69.7%, six years old of 30.3%. The minimum score of prosocial behavior was 25 (low category) and the maximum score was 39 (moderate category). Conclusion: This study found that most of prosocial behavior of preschoolers (5-6 years old) was in the moderate category (74.2%). Further studies should be conducted regarding the factors that influence prosocial behavior.

This study aims to examine and analyze the influence ofSupervision, Financial Incentives and Provision of Non FinancialIncentives to (Employee Performance). Data was collected throughquestionnaires and implemented on 40 employees and this study usedSPSS version 17.The result of analysis shows that the first equation is Y = -5.066 +0,488.X1 + 0,254. X2 + 0.464. X3 which means supervisory variables,Financial Incentive Incentives and Non-Financial Incentives have apositive effect on employee performance variables..

This study aims to determine the Influence of Price, Service and Location on Decision of Patient Redeeming Prescription Doctor (Case Study At K - 24 Purworejo Pharmacy). Samples in this study are patients who redeem aprescription in pharmacy K-24 Purworejo more than 2x as many as 50 people . This research uses data analysis methods, multiple regression, coefficient of determination, t test and ftest. After doing research about the influence of price, service and location to decision of patient in redeeming prescription doctor (study of pharmacy K -24 Purworejo) hence obtained result as follows: There is partially positive influence and significant antaraharga to decision of patient redeem prescription doctor at pharmacy K-24 Purworejo with t count = 5,978 and p = 0,000 <0,05. There isinfluence secaraparsial and significant of service to decision of patient redeem prescription doctor at pharmacy K-24 Purworejo with t count = 7,939 and p = 0,000 <0,05. partially and significantly influence the location of the decision of the patient to redeem the prescription at the pharmacy K-24 Purworejo with tarithmetic = 1.552 and p = 0.127> 0.05.Ada there is a positive and significant influence simultaneously between price, service, and location to the decision the patient redeemed the prescription at K-24 Purworejo Pharmacy. Based on F value count = 44,982 and p = 0,000 <0,05. And the value of F table, then F arithmetic>F table (44,983> 2,807) or probability 0.000 <0,05 which means hypothesis four (H4) which states simul taneously there is a positive and significant influence influence price, service and location to the patient decision redeemed recipes accepted and HO rejected.

The purpose of this study is to find out how much influence Working Capital Turnover is limited to Cash Turnover, Turnover Turnover and Inventory Turnover to increase Return On Assets (ROA) generated by the company and know which among the three variables that give the most dominant influence on Retutn On Asset. The data used is secondary data derived from the financial statements of PT. Sahid Jaya International Hotel, Tbk registered in Indonesia Stock Exchange period 2011-2016 obtained through Indonesia Stock Exchange (IDX). Data analysis techniques in this study using multiple correlation analysis, multipleregression, t test, f test and coefficient of determination and using tools computer program Statisrical Product and Services Solution (SPSS) version 16. The results of analysis based on calculations using correlation test relationship between ROA variable with cash turnover of 0.663.Sementara correlation between ROA variable with receivable turnover is equal to-0.057.Kemudian correlation between ROA variable with large inventory turnover of both relationship is -0.444. In the multipleregression test the following equation is obtained: Y =-3,243 + 0,170 X1-0,040 X2 + 1,273 X3. From the t test results obtained partially no positive and significant effect between cash turnover variables on ROA (Return On Asset), partially no positive and significant influence between cash rotation variables to ROA, partially no positive and significant influence between variable receivables turn over to ROA, partially there is no positive and significant influence between variable inventory turnover to ROA, and simultaneously there is no positive and significant influence between variable cash turnover, receivable turnover, and inventory turnover of ROA. The magnitude of the coefficient of determination is 0.658 or equal to 65.8%. In this research ROA at PT Sahid Jaya International Tbk has unstable performance, due to ROA of PT Sahid Jaya International Hotel, Tbk each year experience increase and decrease profit and cash turnover, receivable turnover and inventory turnover not directly affect on ROA. 

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 determine how the influence of brand equity on consumer purchasing decisions on Mister Burger Purworejo. This research uses quantitative approach, where data and information are collected through survey with questionnaire tool and also library study. The population of this study is consumers who have made purchases of products on Mister Burger Purworejo more than 2 times. The sample in this study amounted to 50 people. Data analysis technique used is multiple linear regression, coefficient of determination test, t test and F. test of multiple regression calculation obtained regression equation Y = 1,500 + 0,198X1 + 0,204 X2 + 0,513 X3. This means that, if the value of the brand awareness variable, brand association and brand quality perceptions in the research object is equal to zero, then the level or amount of purchase decision variables in Mister Burger Purworejo will be 1,500. The result of the determination coefficient hypothesis Adjust R Squaresebesar 0.734, that the variable purchase decision 73,4% influenced by brand awareness variable (X1), brand association (X2), and brand quality perception (X3). While 26.6% influenced by other variables. It can be concluded that partially there is a positive and significant influence between brand awareness, brand association and brand quality perceptions of consumer purchasing decisions. And simultaneously there is a positive and significant influence between the brand awareness variable, brand association and brand quality perceptions of purchasing decisions.

This study aims to determine whether there is a positive and significant influence between the quality of service to the level of student satisfaction. In this study the quality of service includes reliability, responsiveness, assurance, empathy and physical evidence. Data collection techniques used are obervation techniques, interview techniques, questionnaires and documentation techniques. The population numbered 288 students and the number of seals 29 students or10% of the total population. The sampling technique used stratified random sampling, the data were analyzed by, simple linear regression, coefficient of determination and t test. Regression analysis results obtained a = 4.719 and b = 0.797 then the regress ion equation formed is Y = 4.719 + 0.797 X. The value of determination coefficient of 0.257 means that the influence of service quality to student satisfaction level is 25.7% and the remaining 74.3% affected Other factors beyond service quality include hardware, software, hardware quality, value-added software quality and learning process. Hypothesis testing can be proved there is apositive and significant influence between the quality of laboratory laboratory service laboratory to the satisfaction of students of SMA Negeri 5 Purworejo, so Ho is rejected and Ha accepted.

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 determine the effect of return on equity (ROE) and current ratio (CR ) to dividend payout ratio (DPR). This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the results of research that researchers do by using SPSS program shows that the correlation test results between ROE variables with House of the amount of - 0.947, while the correlation test results between CR variables with House of equal to - 0.252. In the coefficient of determination obtained results of 0.796 which means that the contribution of ROE and C R variables to the variable of the House is 79.6%, while the remaining 20.4% is explained by other factors not examined in this study. In t test result for ROE variable obtained t count equal to - 4,044, because t count value of ROE smaller than t table (-4,044 <-4,303) hence Ho accepted and H1 rejected so that partially no influence between ROE variable to DPR. While the result of t test for CR variables obtained t count - 0.133, because t count smaller than t table (-0,133 <-4.303) then Ho accepted and H2 rejected sothat partially no influence between variable CR to variable DPR. In the f test results show that the value of f arithmetic of 8.799, because the value of farithmetic smaller than f table (8.799 <19.00) then Ho accepted and H3 rejected,so there is no effect simultaneously between the variables ROE and CR to DPR variables

The purpose of this study is to find out how big the influence of working capital turnover, liquidity, and solvency on profitability in basic and chemical industries listed on the BEI. The data used in this study consists of Quantitative data, ie data in the form of figures derived from corporate financial report data into the research sample, the accounting period December 31, 2015, and routinely published every year in the form of Indonesian Capital Market Directory (ICMD) which accessed through www.idx.co.id in the form of financial report data of compan ies incorporated in the cement sub-sector listed on the BEI period 2015.This research data is processed using the program SPSS 17.0. The research findings show that: partially Working Capital Turnover (WCT) does not have a very significant effect on Return On Investment (ROI), the significant value obtained 83.2% greater than 5%. Partially Current Ratio (CR) has no significant effecton Return On Investmen (ROI), because the level of significance obtained is greater than the standard used is 63.9% of 5%. Partially Debt to Equity Ratio (DER) has no significant effect on Return On Investment (ROI), because the level of significance obtained is greater than the standard usedie 27.9% from 5%. From F test, the result of Working Capital Turnover, Current Ratio and Solvency (Debt to Equity Ratio) simultaneously have no significant influence on profitability (Return on Investment). The significant level obtained is greater than the standard used ie 33.1% of 5%.

This study aims to determine the relationship between Permata Skin Care facilities on patient satisfaction at Purwa Husada General Hospital. The analytical tool used is with tools SPSS 18.0 for windows. The research method used in collecting data is, multiple regression, coefficient of determination, t test, and test F. From the calculation of multiple regression obtained regression equation Y =14,194 + 0,170 XI + 0,173X2. Hypothesis testing resulted tcount of facial care (X1) is smaller than ttable value (1,028 <1,703) so hypothesis stating that there is positive and significant influence between facial care variable with patient satisfaction rejected, value of beauty product count (X2) more small from the ttable (1,257 <1,703) so the hypothesis that there is a positive and significant influence between beauty product variables with patient satisfaction in rejection. Testing Anova yield F number counted 1,792 by using confidence level 95% (ɑ = 0,05) obtained Ftabel 3,35. So Fhitung smaller than Ftabel (1,792 <3,35), hence can beinterpreted that facial care and beauty product variables simultaneously have no effect to patient satisfaction.

This study aims to examine the effect of Return On Assets (ROA), Return on Equity (ROE), and Earning per Share (EPS) on stock prices. This research uses secondary data with research object of one company that is PT Indofood Sukses Makmur, Tbk. Analytical methods used are Multiple Linear Regression, Coefficient of Determination, Test T, and Test F.From the results of this study, through Regression Analysiscan be seen the relationship between ROA, ROE, and EPS on stock prices have a linear equation Y= 15.506 + 0.340X1 + 0.611X2 + 0.300X3. While through Determination Coefficient analysis, it can be seen that the relationship between ROA, ROE, and EPS on stock price has Adjusted R Square with negative value indicating that independent variable (ROA, ROE, and EPS) in PT Indofood Sukses Makmur atfinancial position year 2011-2016 Tbk can not be explained by the stock price(dependent variable). This happens when the value of R Square is too small because the ratio between the number of observations with the number of variables(k) is too small.So also with T test results indicating that Ho accepted Ha rejected which means partially no positive and significant influence between ROA , ROE,and EPS on stock prices. And for F test, indicating that Ho accepted Ha is rejected which means simultaneously ROA, ROE, and EPS no positive and significant influence to stock price, with the result of F arithmetic ≤ F table or 0,516 ≤ 5,79.

The purpose of this research is to know the effect of liquidity and cash flow to earnings at PT Aneka Tambang In Indonesia Stock Exchange. Data collection using qualitative and quantitative methods. This research uses data analysis method, multiple regression, coefficient determination T test and F test. Based on the research that the authors do finally obtained the regression equation Y = (2.016) + 0.229X1-0.720X2. This means that if the value of the liquidity variable and the cash flows of the study are equal to zero, then the level ormagnitude of the profit variable will be (2.016), while angkadeterminasi is btained by 0.401 or 40.1% and the rest59.9% is influenced by other factors which was not investigated in this study. Partially there is no positive and significant influence between liquidity and cash flow to earnings. And simultaneously there is no positive and significant influence between variable liquidity and cash flow to earnings.

The purpose of this study to determine the effect of Current Ratio (CR) and Net Profit Margin (NPM) variables on stock prices either partially or simultaneously. This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. From the results of this study, obtained multiple regression analysis yields the equation Y=161,785 -118,120X₁+ 9.239X₂ which means if the ratio of Current Ratio (CR) and Net Profit Margin (NPM) equal to zero (0) units then the Share Price of Rp.161,785,-/ sheet. Each CR increment is 1 unit while the other variable (NPM) is considered to be fixed, it will be followed by a decrease of Share Price of Rp. 118,120,-/ sheet. At each NPM increase of 1 unit while the other variable (NPM) is considered fixed, it will be followed by the increase of StockPrice of Rp. 9,239,-/ sheet. From t test analysis, t value arithmetic for CR and NPM are 0,778 and-0,415, respectively. with t table equal to 4,303 where t count <t table while value of Sig each is 0,518 and 0,718 or sig>0,05, so it can beconcluded that there is no significant influence between Current Ratio (CR) and Net Profit Margin (NPM) against stock prices. Based on the results of the calculation of the f test results obtained Sig> 0.05 or 0.680> 0.05. It can be concluded that simultaneously there is no positive and significant influence between Current Ratio (CR) and Net Profit Margin (NPM) to stock price. Based on the calculation of the coefficient of determination obtained results-0.359 that there is no effect of CR and NPM on stock prices. Stock prices can be influenced by other factors not examined by the author 

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 

The purpose of this study is to find out how big the influence of receivable turnover rate and profitability level limited by ROA to the amount of the rest of the business results produced KPRI Kompak Purworejo. The data used is secondary data derived from KPRI KOMPAK financial statements in the period 2011 to 2016 obtained by researching directly. Data analysis techniques in this study using multiple regression analysis, t test, F test and the coefficient of determination and use the computer application tools Statistical Package for the Social Sciences (SPSS) version 16.0.The result of analysis based on calculation using multiple regression test obtained equation as follows: Y =-0,957 + 0,256 X1- 20,313 X2. The magnitude of the coefficient of determinat ion - 0.175 or equal denagn-17%. Partially there is no significant influence between the level of receivables and profitability of the level of SHU.Secara simultant turnover rate and profitability level does not significantly affect the level of SHU.In the study, obtained a decrease SHU resulting in minus data that is on the factor level SHU on 2015.

The purpose of this study is to determine the effect of brand image with purchase decisions at Restaurant Lezzat Kutoarjo. Sampling technique in this research use Accidental Sampling. Since the population is large and the number is unknown and can not be measured with certainty, then the sample used is 100 people. Data analysis techniques used are simple regression, coefficient of determination,and t test. Based on the research that the authors do ultimately obtained the regression equation of the effect of brand image on the purchase decision as follows: Y = 5.163 + 0.646X. This means that, if the value of the brand image variable in the research object is equal to zero, then the level or amount of decision variable purchasing fried chicken products Leete 5.163. The amount of change of decision variable of purchase of fried chicken product of Lezzat Restaurant is 0,545, this means purchasing decision of 54,5% influenced by brand image variable, while 45,5% influenced by other variable not examined, such as price, strategic location, life, role and social status, and so on. The hypothesis produces a positive and significant influence between the brand image and the purchase decision.