생체의 모델링과 Simulation

지각된 유용성(Perceived Usefulness)의 영향분석

Analisis SEM-PLS dengan WarpPLS 3.0

Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian, Edisi 6 Buku 1

Tujuan penelitian ini adalah untuk menguji pengaruh keputusan investasi
(PER), keputusan pendanaan (DER), dan kebijakan dividen (DPR) terhadap nilai
perusahaan (PBV) pada perusahaan manufaktur di Bursa Efek Indonesia. Periode
yang digunakan dalam penelitian ini adalah 4 tahun yaitu mulai 2012-2015.
Sampel penelitian diambil dengan menggunakan metode purposive sampling.
Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar
di Bursa Efek Indonesia periode tahun 2012-2015. Dari populasi sebanyak 144
perusahaan manufaktur diperoleh 15 perusahaan manufaktur sebagai sampel
dengan periode pengamatan selama 4 tahun (2012-2015). Data dianalisis dengan
menggunakan analisis regresi linier berganda.
Berdasarkan hasil penelitian uji kelayakan model (Goodness of Fit)
menyatakan bahwa keputusan investasi (PER), keputusan pendanaan (DER), dan
kebijakan dividen (DPR) merupakan variabel yang layak digunakan untuk
menjelaskan variabel nilai perusahaan (PBV). Hasil uji t menunjukkan bahwa
variabel keputusan investasi (PER) dan variabel keputusan pendanaan (DER)
berpengaruh positif terhadap nilai perusahaan (PBV), sedangkan variabel
kebijakan dividen (DPR) tidak berpengaruh terhadap nilai perusahaan (PBV).

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan

This study aims to show that attitude to comply, subjective norms, and perceived behavioral control had affect the intent to obey. Furthermore, perceived behavioral control and intention to abide affect on PBB tax compliance refers to the Theory of Planned Behavior. This study also adds a variable: the sanctions, that refers to Attribution Theory which predicted to affect PBB taxpayer compliance behavior. The sample was PBB taxpayers who have tax object in Probolinggo. The results showed that the attitude to obey had positive influence on the intention to comply, subjective norms had negatively affected on the intention to obey and perceived behavioral control had positive influence on the intention to obey. Moreover, these results also prove empirically that the intention to obey and perceived behavioral control had positive effect on PBB tax compliance, while the sanctions have no effect on PBB tax compliance. In addition, the intention to obey have the effect of partial mediation on relationships perceived behavioral control and PBB taxpayer compliance.

/pdf/a-perspective-of-theory-of-planned-behavior-and-attribution-31l607kojv.pdf

A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo

The purpose of this research is to analyze and elaborate determinants of tax compliance in the perspective of the theory of planned behavior and stakeholder theory. This research is conducted on a population consisting of corporate taxpayers registered at the Directorate General of Taxes in the region of South Sulawesi. This research uses proportional random sampling to determine the samples. There are 560 respondents out of 1,000 exemplars of distributed questionnaires who are willing to participate. The analysis is conducted by using Partial Least Square (PLS). The result reveals that the behavior of the taxpayers has a positive and significant effect on the intention to tax compliance. The establishment of tax professional behavior to comply can encourage positive behavior of taxpayers, thus, the welfare of the society can be achieved. Subjective norm has a positive and significant effect on the intention to tax compliance. This research focuses on corporate taxpayers; hence, the researchers add social awareness based on stakeholder theory. This research depicts corporate taxpayers as entity that mingles with the society. Therefore, social awareness and cultural adaptation with the social environment through tax payment is a must.

/pdf/determinants-of-tax-compliance-theory-of-planned-behavior-26ttx7nbc7.pdf

Determinants of tax compliance: theory of planned behavior and stakeholder theory perspective

This study aimed to understand the effect of dividend policy on corporate value, as well as to examine and analyze the variation of result study on the corporate value in Indonesia. Dividend Signaling Model was the grand theory used to explain the effect of dividend policy on corporate value. This study used a meta-analysis approach with the sample were 70 researchers in Indonesia, both the published and unpublished in 2007-2015. The result of this study, meta-analysis strengthens the findings of the previous study which stated that the dividend policy could increase the corporate value. The differences of the previous studies were due to the presence of moderation effect from the measurement model of corporate value and dividend corporate. DOI : https://doi.org/10.26905/jkdp.v21i3.1218

/pdf/dividend-policy-and-corporate-value-a-meta-analysis-1dk1ohbh2r.pdf

Dividend Policy and Corporate Value (A Meta-Analysis)

The purpose of this study was to test the impact of personal factors to auditor’s professional skepticism at Non Big 4 audit firms in East Java. Personal factors which tested in this study were personality type, auditor’s sex, and audit experience. Auditor’s personality types were classified based on Myers-Briggs Type Indicator (MBTI), audit experience was measured by auditor tenure, and auditor’s professional skepticism was measured by Hurtt (2010) professional skepticism scale. Sample used in this study were auditors at Non Big 4 audit firms in East Java, which selected by easy sampling technique (convenience sampling). Questionnaire was used as research instrument. Datas in this study were analyzed by multiple regression analysis. The results of this study indicate that INFP (introvert, intuition, feeling, perceiving) and ENFJ (extrovert, intuition, feeling, judging) personality type affects auditor’s professional skepticism. This study also found that audit experience affects auditor’s professional skepticism. The more experience an auditor, the higher the professional skepticism. On the other hand, sex differences of auditors at Non Big 4 audit firms in East Java turned out to have no effect on professional skepticism.

Pengaruh faktor-faktor personal terhadap skeptisisme profesional auditor

This study aims to analyze the effect of financial performance of local governments towards the disclosure compliance of financial information on the website, as well as the political environment as a moderating variable for the effect of the financial performance of local governments towards disclosure compliance of financial infor-mation on the website. The study was conducted at the local government in Sulawesi with the sample consisting of 53 governments. The data were analyzed by partial least square (PLS). The results showed that good financial performance of local governments can encourage disclosure compliance of financial information on the website. This study also found that the political environment cannot moderate the effect of the financial performance towards the disclosure compliance of financial information on the website. This is due to the people who are interested more in paper-based reporting. The implication of this study was to encourage related re-search as well as encouraging local governments to use website as a media for finan-cial information reporting. Gorontalo district government is local government, which has excellent financial performance with complete disclosure of financial information on the website.

https://journal.perbanas.ac.id/index.php/jebav/article/download/442/pdf_3

Rosidi Rosidi

Papers

A Perspective of Theory of Planned Behavior and Attribution Theory for PBB P2 Taxpayer Compliance in Probolinggo

Determinants of tax compliance: theory of planned behavior and stakeholder theory perspective

Dividend Policy and Corporate Value (A Meta-Analysis)

Pengaruh faktor-faktor personal terhadap skeptisisme profesional auditor

Political environment in the effect of the regional government financial performance on disclosure of financial information on website