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Pengaruh Produk Domestik Regional Bruto dan belanja pemerintah fungsi pendidikan terhadap Indeks Pembangunan Manusia di Provinsi Kepulauan Bangka Belitung Bruto地区国内产品经理,并根据Belitung Island省的人类发展指数购买政府教育职能
Sorot Pub Date : 2020-04-28 DOI: 10.31258/sorot.15.1.43-53
Erlangga Hadinata, Devi Valeriani, Suhartono Suhartono
{"title":"Pengaruh Produk Domestik Regional Bruto dan belanja pemerintah fungsi pendidikan terhadap Indeks Pembangunan Manusia di Provinsi Kepulauan Bangka Belitung","authors":"Erlangga Hadinata, Devi Valeriani, Suhartono Suhartono","doi":"10.31258/sorot.15.1.43-53","DOIUrl":"https://doi.org/10.31258/sorot.15.1.43-53","url":null,"abstract":"Tujuan penelitian ini untuk melihat pengaruh Produk Domestik Regional Bruto (PDRB) dan belanja pemerintah fungsi pendidikan terhadap Indeks Pembangunan Manusia (IPM) Provinsi Kepulauan Bangka Belitung periode 2014-2018. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data panel kabupaten/kota di Provinsi Kepulauan Bangka Belitung yang terdiri dari Bangka, Belitung, Bangka Barat, Bangka Tengah, Bangka Selatan, Belitung Timur, dan Pangkal Pinang tahun 2014-2018. Teknik analisis data dalam penelitian ini menggunakan analisis regresi data panel dengan model fixed effect. Hasil penelitian menunjukkan bahwa Produk Domestik Regional Bruto dan belanja pemerintah fungsi pendidikan berpengaruh positif dan signifikan terhadap Indeks Pembangunan Manusia di Provinsi Kepulauan Bangka Belitung.The purpose of this study was to examine the effect of Gross Regional Domestic Product (GRDP) and government spending in the education function on the Human Development Index (HDI) of the Province of Bangka Belitung Islands in the 2014-2018 period. This study uses a quantitative approach. The data used are district / city panel data in the Bangka Belitung Islands Province consisting of Bangka, Belitung, West Bangka, Central Bangka, South Bangka, East Belitung, and Pangkal Pinang in 2014-2018. Data analysis techniques in this study used panel data regression analysis with Fixed Effect models. Research Results Show that the Gross Regional Domestic Product and government spending in the education function have a positive and significant effect on the Human Development Index in the Bangka Belitung Islands Province.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42437096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Model fungsi produksi ikan lele di Kota Pekanbaru Provinsi Riau 廖内省Pekanbaru市的示范鱼类生产功能lele
Sorot Pub Date : 2019-10-30 DOI: 10.31258/sorot.14.2.31-40
Elinur Elinur, Heriyanto Heriyanto
{"title":"Model fungsi produksi ikan lele di Kota Pekanbaru Provinsi Riau","authors":"Elinur Elinur, Heriyanto Heriyanto","doi":"10.31258/sorot.14.2.31-40","DOIUrl":"https://doi.org/10.31258/sorot.14.2.31-40","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis faktor dominan yang menentukan produksi ikan lele dan skala pengembalian hasil ikan lele di Kota Pekanbaru. Metode penambilan sampel secara simple random sampling dengan jumlah sampel sebanyak 98 peternak ikan lele. Sampel diambil dari 5 kecamatan, yaitu Tenayan Raya, Tampan, Bukitraya, dan Rumbai Pesisir. Analisis data menggunakan pendekatan regresi non linear dengan fungsi produksi Cobb Douglas. Metode estimasi menggunakan metode Ordinary Least Square. Hasil peneltian menunjukkan bahwa faktor dominan yang mempengaruhi produksi ikan lele Pekanbaru adalah tenaga kerja, luas kolam, benih dan pakan pada taraf kepercayaan 5 persen. Skala pengembalian hasil usaha ikan lele tergolong dalam Increasing Return to Scale. Hal ini berarti perubahan input (tenaga kerja, luas kolam, benih dan pakan) secara bersama-sama memberikan pengaruh yang besar terhadap perubahan produksi. Dengan demikian input tersebut sangat diperlukan dalam peningkatan produksi ikan lele. This research analyzed the determinant of catfish production and return to scle of catfish in Pekanbaru. Sampling method used simple random sampling and amount of sample are 98 catfs farmers.Samples were taken from 5 districts, namely Tenayan Raya, Tampan, Bukitraya, dan Rumbai Pesisir. Method of data analysis used multiple non linear regression white Cobb Douglas production function. The estmation method used Ordinary Least Square. The research results showed that labor, pond area, catfish seed and feeding at a level of significant 5 percent. Return to Scale of catfish farmng was Increasing Return to Scale. It is means that changes in input (labor, pond area, catfish seed and feedng) had a large influence on changes of catfish production. Thus, these input are needed to increase catfish production.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48818714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Pengaruh stres kerja dan konflik kerja terhadap semangat kerja karyawan pabrik 工作压力和工作冲突对员工士气的影响
Sorot Pub Date : 2019-10-30 DOI: 10.31258/sorot.14.2.21-29
Asri Hidayat, Arwinence Pramadewi, A. Rifki
{"title":"Pengaruh stres kerja dan konflik kerja terhadap semangat kerja karyawan pabrik","authors":"Asri Hidayat, Arwinence Pramadewi, A. Rifki","doi":"10.31258/sorot.14.2.21-29","DOIUrl":"https://doi.org/10.31258/sorot.14.2.21-29","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh stres kerja dan konflik kerja terhadap semangat kerja karyawan. Ada tiga variabel yang diteliti, yaitu stres, konflik, dan semangat kerja. Metode pengambilan sampel dilakukan dengan cara sensus sebanyak 87 orang. Pengambilan data dengan cara wawancara dan pengumpulan kuesioner. Penelitian ini menggunakan analisis regresi linear berganda, uji kualitas instrumen penelitian, uji asumsi klasik, dan hipotesis yang diolah menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa stres kerja dan konflik kerja secara simultan berpengaruh terhadap semangat kerja. Secara parsial, stres kerja berpengaruh negatif dan signifikan terhadap semangat kerja. Begitu pula konflik kerja secara parsial berpengaruh negatif dan signifikan terhadap semangat kerja. Penelitian ini telah dapat mengungkapkan hubungan semangat kerja dengan stres dan konflik kerja pada satu perusahaan.This study aims to determine how the influence of job stress and work conflict on factory employee morale. We studied three variables, namely job stress, work conflict, and work spirit. The method of determining samples is done by the census, with the number of samples is 87 respondents. Retrieving data was done by interview and collecting questionnaires. While in terms of data analysis, this study uses multiple linear regression analysis. To test the quality of research instruments we used classic assumption tests and hypotheses that are processed using SPSS. The results of this study indicate that job stress and work conflict simultaneously have a significant effect on morale, job stress partially has a negative and significant effect on morale, and work conflict partially has a negative and significant effect on work morale. This research can reveal the relationship of work spirit with stress and work conflict in an enterprise.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43834354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Peran satuan pemeriksaan internal untuk mewujudkan good university governance dengan audit kepatuhan sebagai variable moderating 内部检查单位在实现良好大学治理中的作用,审计合规性是一个调节变量
Sorot Pub Date : 2019-10-30 DOI: 10.31258/sorot.14.2.41-51
Alfuzanni Alfuzanni, Nasrullah Djamil
{"title":"Peran satuan pemeriksaan internal untuk mewujudkan good university governance dengan audit kepatuhan sebagai variable moderating","authors":"Alfuzanni Alfuzanni, Nasrullah Djamil","doi":"10.31258/sorot.14.2.41-51","DOIUrl":"https://doi.org/10.31258/sorot.14.2.41-51","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris tentang sejauh mana peran Satuan Pemeriksaan Internal Untuk Mewujudkan Good University Governance dengan Audit Kepatuhan Sebagai Variabel Moderating Pada Perguruan Tinggi Berstatus Badan Layanan Umum di Provinsi Riau dan Sumatera Barat. Penelitian ini merupakan penelitian kuantitatif. Sampel yang digunakan sebanyak 34 auditor internal. Hasil Penelitian menyimpulkan bahwa Variabel Satuan Pemeriksaan Internal dan Audit Kepatuhan secara bersama-sama atau secara simultan berpengaruh terhadap Terwujudnya Good University Governance.This study aims to examine and provide empirical evidence about the extent of the role of the Internal Audit Unit to Achieve Good University Governance with Compliance Audit as a Moderating Variable in Higher Education Status Public Service Agencies in Riau and West Sumatra Provinces. This research is quantitative research. The sample used was 34 internal auditors. The results of the study concluded that the Internal Audit Unit and the Compliance Audit Unit jointly or simultaneously affected the Realization of Good University Governance.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45491350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Kinerja belanja modal Provinsi Riau: Struktur rasio dan tren 廖内资本支出表现:比率结构与趋势
Sorot Pub Date : 2019-10-28 DOI: 10.31258/sorot.14.2.61-69
Imam Mustaqim, Taryono Taryono
{"title":"Kinerja belanja modal Provinsi Riau: Struktur rasio dan tren","authors":"Imam Mustaqim, Taryono Taryono","doi":"10.31258/sorot.14.2.61-69","DOIUrl":"https://doi.org/10.31258/sorot.14.2.61-69","url":null,"abstract":"Kajian ini untuk menganalisis tren, struktur dan rasio belanja modal.  Objek kajian adalah atas belanja modal pemerintah Provinsi Riau tahun 2007 – 2017.  Metode analisis menggunakan rasio belanja modal terhadap total belanja, belanja modal per kapita dan rasio terhadap PDRB.  Belanja modal tahun 2007-2017 berfluktuasi meningkat.  Belanja modal terendah terjadi pada tahun 2014.  Alokasi belanja modal paling banyak untuk jalan, irigasi dan jaringan. Rasio belanja modal terhadap total belanja tertinggi pada tahun 2007 sebesar 40,48% dan terrendah terjadi pada 2014 sebesar 11,13%.  Pada tahun 2014 belanja modal per kapita hanya sebesar Rp. 0,10 juta rupiah, meningkat di tahun 2015 dan menurun pada tahun selanjutnya.  Rasio belanja modal terhadap PDRB mengalami trend yang menurun di setiap tahunnya pada tahun 2014 paling rendah sebesar 0,32% dan tertinggi terjadi pada tahun 2015 sebesar 0,59%.This study is to analyze trends, structure and capital expenditure ratios. The object of study is the capital expenditure of the Riau Province government in 2007 - 2017.  The analysis method uses the ratio of capital expenditure to total expenditure, capital expenditure per capita and ratio to GRDP.  Capital expenditure in 2007-2017 has fluctuated. The lowest capital expenditure occurred in 2014. The most capital expenditure allocation for roads, irrigation and networks. The highest ratio of capital expenditure to total expenditure in 2007 was 40.48% and the lowest occurred in 2014 of 11.13%. In 2014 capital expenditure per capita was only Rp. 0.10 million rupiah, an increase in 2015 and decrease in the following year. The ratio of capital expenditure to GRDP experienced a declining trend every year in 2014, the lowest of 0.32% and the highest occurred in 2015 of 0.59%.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44966830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Konsumsi dan tingkat subsistensi petani di Kampung Sei Berbari, Kecamatan Pusako, Kabupaten Siak Provinsi Riau 廖内省Siak首府Pusako区Berbari Sei村农民的消费和生活水平
Sorot Pub Date : 2019-10-28 DOI: 10.31258/sorot.14.2.53-60
M. Mardiana, R. Iyan, Yelly Zamaya
{"title":"Konsumsi dan tingkat subsistensi petani di Kampung Sei Berbari, Kecamatan Pusako, Kabupaten Siak Provinsi Riau","authors":"M. Mardiana, R. Iyan, Yelly Zamaya","doi":"10.31258/sorot.14.2.53-60","DOIUrl":"https://doi.org/10.31258/sorot.14.2.53-60","url":null,"abstract":"Artikel ini bertujuan untuk menganalisis konsumsi dan tingkat subsistensi rumah tangga petani.  Penelitian ini dilakukan di Kampung Sungai Berbari Kecamatan Pusako Kecamatan Siak Provinsi Riau.  Sampel diambil sebanyak 55 rumah tangga petani.  Sampel dikelompokkan kepada petani berlahan besar (> 2 hektar), berlahan sempit (< 2 hektar) dan penggarap (sebagian besar lahan yang dikelola milik orang lain).  Nilai tukar pendapatan petani dihitung dengan konsep nilai tukar subsisten (NTS).  Regresi liner berganda digunakan untuk mengetahui faktor yang mempengaruhi tingkat subsistensi petani.  Hasil kajian mendapati konsumsi rumah tangga petani berbanding lurus dengan luas lahan yang dimiliki.  Konsumsi pangan petani penggarap termasuk kategori rentan atau rawan pangan dan petani penggarap belum sejahtera karena persentase pengeluaran untuk pangan lebih besar dibandingkan persentase pengeluaran non-pangan. Man land ratio dan dependency ratio berpengaruh positip dan signifikan terhadap subsistensi rumah tangga petani. Petani pemilik lahan sendiri memiliki tingkat subsistensi yang lebih rendah dibanding petani yang menggarap lahan pihak lain.This article aims to analyze the consumption and subsistence level of farm households. This research was conducted in Sungai Berbari Village, Pusako District, Siak District Province of Riau. Samples were taken as many as 55 farm households. Samples were grouped with large-scale farmers (> 2 hectares), narrow land (<2 hectares) and tenants (most of the land that was managed by others). Farmer income exchange rates are calculated using the concept of subsistence exchange rates (NTS). Multiple linear regression is used to determine the factors that influence the level of subsistence of farmers. The results of the study found that household consumption of farmers is directly proportional to the area of land owned. Food consumption of smallholder farmers is categorized as vulnerable or food insecure and smallholders are not prosperous because the percentage of food expenditure is greater than the percentage of non-food expenditure. Man land ratio and dependency ratio have positive and significant influence on subsistence of farm households. Farmers owning land have lower subsistence levels compared to farmers who work on other parties' land.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49662322","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Persediaan bahan baku dan nilai tambah usahatani jamur merang di Paguyuban Kaola Mandiri Kabupaten Jember 在Jember县农村蘑菇镖公司的原料库存和市场价值
Sorot Pub Date : 2019-04-28 DOI: 10.31258/sorot.14.1.11-20
A. Pratama, S. Soetriono, J. M. M. Aji
{"title":"Persediaan bahan baku dan nilai tambah usahatani jamur merang di Paguyuban Kaola Mandiri Kabupaten Jember","authors":"A. Pratama, S. Soetriono, J. M. M. Aji","doi":"10.31258/sorot.14.1.11-20","DOIUrl":"https://doi.org/10.31258/sorot.14.1.11-20","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui persediaan bahan baku usahatani jamur merang, tingkat pemesanan kembali bahan baku usahatani jamur merang dan nilai tambah usahatani jamur merang di Paguyuban Kaola Mandiri Kabupaten Jember. Lokasi penelitian ini ditentukan dengan purposive method, yaitu di Desa Rambipuji Kecamatan Rambipuji Kabupaten Jember. Metode penelitian yang digunakan yaitu metode deskriptif dan analitis. Metode pengambilan sampel yaitu menggunakan purposive sampling dengan sampel 16 orang. 15 orang di budidaya dan 1 orang sebagai pelaku pengolahan blanching. Teknik pengumpulan data yaitu primer dengan menggunakan kuisioner dan wawancara, sekunder yaitu BPS, Dinas Pertanian Kabupaten Jember, buku dan jurnal. Sedangkan analisis data yaitu Economic Order Quantity (EOQ), Reorder Point (ROP), dan nilai tambah hayami. Hasil penelitian menunjukkan persediaan bahan baku adalah ekonomis, hal ini ditunjukkan oleh kebutuhan bahan baku yang lebih kecil dari nilai EOQ. Tingkat pemesanan kembali jerami tidak ekonomis, sedangkan benih ekonomis, hal ini ditunjukkan oleh hasil ROP jerami lebih besar dari EOQ Jerami sedangkan benih Hasil ROP lebih kecil dari EOQ benih. Nilai tambah yang diperoleh menunjukkan nilai positif. This study aims to determine the raw material inventory of merang mushroom farming, the rate of re-ordering of raw material for mushroom farming and the added value of mushroom farming in Paguyuban Kaola mandiri Jember Regency. The location of this study was determined by purposive method, namely in Rambipuji Village, Rambipuji District, Jember Regency. The research method used is descriptive and analytical method. The sampling method is using purposive sampling with a sample of 16 people. 15 people involved in cultivation and another person in blanching processing. Data collection techniques are primary using questionnaires and interviews, secondary, namely BPS, Jember District Agricultural Service, books and journals. While data analysis is the Economic Order Quantity (EOQ), Reorder Point (ROP), and added value of Hayami. The results of the study show that raw material inventories are economical, this is indicated by the need for raw materials that are smaller than the EOQ value. The rate of re-ordering of straw is not economical, while the seeds are economical, this is indicated by the results of straw ROP greater than EOQ Straw while the seeds of ROP results are smaller than EOQ seeds. The added value obtained is positive.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":"76 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41248044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Pengaruh iklim komunikasi organisasi terhadap kinerja karyawan: Analisis chi square 组织沟通气候对员工绩效的影响:chi square分析
Sorot Pub Date : 2019-04-28 DOI: 10.31258/sorot.14.1.1-9
Putri Fadhillah A.Smit, Nurjanah Nurjanah
{"title":"Pengaruh iklim komunikasi organisasi terhadap kinerja karyawan: Analisis chi square","authors":"Putri Fadhillah A.Smit, Nurjanah Nurjanah","doi":"10.31258/sorot.14.1.1-9","DOIUrl":"https://doi.org/10.31258/sorot.14.1.1-9","url":null,"abstract":"Kajian ini bertujuan untuk mengetahui pengaruh iklim komunikasi organisasi terhadap kinerja karyawan. Penelitian ini dilaksanakan di Kota Pekanbaru dengan subjek penelitian Karyawan perusahaan Event Organizer. Penelitian ini merupakan jenis penelitian kuantitatif verifikatif yang dimana menggunakan tehnik analisis Chi Square. Sampel yang digunakan merupakan data sensus sebanyak 40 karyawan. Data dikoleksi melalui kuesioner dianalisis deskriptif. Hasil kajian menunjukkan bahwa 36 karyawan membutuhkan iklim komunikasi organisasi untuk mempengaruhi kinerjanya sehingga menimbulkan peningkatan.This study aims to determine whether or not there is an influence of the organizational communication climate on employee performance. This research was carried out in the Pekanbaru city with the subject of Employee research. This research is a kind of quantitative research which uses Chi-square analysis techniques. The sample used is census data of 40 employees. Data collected through questionnaires were analyzed descriptively. The results of the study show that 36 employees need an organizational communication climate to influence their performance, leading to an increase.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47984747","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Faktor-faktor yang mempengaruhi income smoothing dengan tarif pajak efektif sebagai variable mediasi perusahaan property dan real estate 作为房地产和房地产公司可变中介的有效税率影响收入平滑的因素
Sorot Pub Date : 2018-10-16 DOI: 10.31258/SOROT.13.2.6747
T. Haryadi, Kamaliah Kamaliah, Enni Savitri
{"title":"Faktor-faktor yang mempengaruhi income smoothing dengan tarif pajak efektif sebagai variable mediasi perusahaan property dan real estate","authors":"T. Haryadi, Kamaliah Kamaliah, Enni Savitri","doi":"10.31258/SOROT.13.2.6747","DOIUrl":"https://doi.org/10.31258/SOROT.13.2.6747","url":null,"abstract":"Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi. Penelitian ini dilakukan pada 12 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa ROE dan DAR berpengaruh positif terhadap Income smoothing selain itu CR tidak berpengaruh terhadap income smoothing. selain Penelitian ini juga menemukan Tarif Pajak Efektif dapat memediasi hubungan ROE terhadap Income Smoothing dan Tarif Pajak Efektif tidak dapat memediasi hubungan DAR dan CR terhadap Income Smoothing.This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset (DAR), and Current Ratio (CR) to income smoothing with the effective tax rate as a mediation variable. This research was conducted on 12 property dan real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application. The result of this research indicates that the ROE and DAR have positive significant on Income smoothing. Meanwhile, CR has no signifanct on Income smoothing. This research also shows that Effective Tax Rate can mediate ROE toward Income Smoothing and Effective Tax Rate cannot mediate DAR and CR toward Income Smoothing.","PeriodicalId":52723,"journal":{"name":"Sorot","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42931885","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Analisis Faktor-faktor yang Mempengaruhi Keputusan Ekonomi Rumahtangga Petani Padi Sawah di Kecamatan Bangkinang Kabupaten Kampar 影响农村贫困程度农户经济决策的因素分析
Sorot Pub Date : 2018-10-16 DOI: 10.31258/sorot.13.2.7068
Sri Rumondang Oktavia Panjaitan, Djaimi Bakce, Deby Kurnia
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