This study aims to examine the effect of self-efficacy on entrepreneurial interest through motivation as an intervening variable. The population in this study were 186 students of the Faculty of Economics at the University of Sarjanawiyata Tamansiswa Yogyakarta both from Accounting and Management Study Programs. The sampling technique used in this study was snowball sampling while the data analysis used in this study was path analysis. The classical assumption test used in this research are normality test, multicollinerarity test and heteroscedasticity test. The results of this study prove that self-efficacy has a positive effect on motivation. The results of data processing shows that motivation has a positive effect on entrepreneurial interest while self-efficacy has no effect on entrepreneurial interest and self-efficacy has a positive effect on entrepreneurial interest through motivation as an intervening variable.
This study was conducted to examine the eff ect of variable current ratio (CR), Total Assets Turnover (TATO), and net profit margin (NPM) of the Return on Assets (ROA ) in the companies list ed in Indonesia Stock Exchange (IDX) 2009-2011. The sampling technique used is purposive sampling criteria companies listed in Indonesia Stock Exchange (IDX) 20092011. Obtained a total sample of 25 companies of the 133 companies listed o n the Indonesia Stock Exchange (IDX) with a quantitative approach. The analysis technique used is mult iple regressions with SPSS tools. Based on the results of the analysis indicate th at the variable Current Ratio ( CR) , Total Assets Turnover (TATO) , and net profit margin (NPM) simulate proved significant effect on Return on Assets (ROA) . Predictive ability of these three variables on Return on Assets (ROA) shows the independent variables can explain the variation in the dependent variable was 89.1 % and the rest is explained by other variables. While partially variable Total Assets Turnover (TATO) and Net Profit Margin (NPM ) significantly i nfluence the Return on Assets (ROA) . While variable Current Ratio (CR ) showed no significant effect on the results of the Return on Assets (ROA). Keywords : Current Ratio (CR), Total Assets Turnover (TATO), Net Profit Margin (NPM), and Return on Assets (ROA)
This study aimed to examine the effect of the financial performance of local governments on the audit opinion and welfare society in DIY. The study consisted of two endogenous and one exogenous. Endogenous variable in this study is the audit opinion and welfare society as measured by the human development index. Exogenous variables in this study is the local government's financial performance as measured by rasio independence, growth rate, and the ratio of the activity. This study usingpurposive sampling with criteria of availability of local government financial, audit opinion, and welfare society.The contribution of this study to show whether the implementation of good governance and inclusive economic development model in DIY which be analyzed with achievementof the local government audit opinion and welfare society.Samples used as 6 LKPD in DIY annually or 78 numbered object of research for the years 2001 to 2013. The data analysis research using Structural Equation Model - Partial Least Square (PLS-SEM) with WARP-PLS(α = 0.05). Based onthe results of the first and second hypothesis testing, the financial performance has significanpositive effect onthe local government audit opinion and welfare society.Keywords: financial performance, audit opinion, welfarePenelitian ini bertujuan untuk menguji pengaruh kinerja keuangan pemerintah daerah pada opini audit dan kesejahteraan masyarakat di DIY. Penelitian ini terdiri dari dua variabel endogen dan satu variabel eksogen. Variabel endogen dalam penelitian ini adalah opini audit dan kesejahteraan masyarakat yang diukur dengan indeks pembangunan manusia. Variabel eksogen dalam penelitian ini adalah kinerja keuangan pemerintah daerah yang diukur dengan rasio kemandirian keuangandaerah, rasio pertumbuhan, dan rasio aktivitas. Penelitian ini menggunakan purposive sampling dengan kriteria ketersediaan data keuangan pemerintah daerah, opini audit, dan kesejahteraanmasyarakat. Kontribusi penelitian ini untuk menunjukkan apakah pelaksanaan pemerintahan yang baik dan model pembangunan ekonomi yang inklusif di DIY dapat dianalisis dengan pencapaianmasyarakat opini audit pemerintah dan kesejahteraan lokal. Sampel yang digunakan sebanyak 6 LKPD di DIY setiap tahun atau 78 nomor objek penelitian untuk tahun 2001 sampai 2013. Analisisdata menggunakan Structural Equation Model - Partial Least Square (PLS-SEM) dengan WARP-PLS (α = 0,05). Berdasar hasil pengujian hipotesis pertama dan kedua, kinerja keuangan berpengaruh positif signifikan pada masyarakat opini audit pemerintah dan kesejahteraan lokal.Kata kunci: kinerja keuangan, opini audit, kesejahteraan
This research aims to examine the effect of profitability, earnings management, and financial distress on tax aggressiveness. The researcher used the secondary data, with the purposing sampling method as a sampling technique to the companies listed on the Indonesia Stock Exchange in the year 2016 up to 2019. There were 15 companies used as the data during four years, and there were 60 samples. Multiple regression analysis is used as the method of data analysis. The result of this research indicated that the effect of profitability, earnings management, and financial distress had a positive effect on tax aggressiveness.
Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap zakat perusahaan dengan Islamic Social Reporting (ISR) sebagai variabel moderating. Sampel yang digunakan adalah Bank Umum Syariah (BUS) selama tahun 2014-2019, berdasarkan metode purposive sampling diperoleh 6 BUS. Metode pengujian data yang digunakan adalah analisis regresi linier sederhana dan uji Moderated Regression Analysis (MRA). Hasil penelitian menunjukan profitabilitas berpengaruh positif terhadap zakat perusahaan dan Islamic Social Reporting (ISR) tidak dapat memoderasi pengaruh profitabilitas terhadap zakat perusahaan. Kata kunci : profitabilitas, zakat perusahaan, Islamic Social Reporting (ISR)
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