Month: December 2020

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Dana Bagi Hasil dan Dana Alokasi Umum Terhadap Belanja Daerah pada Provinsi Aceh

Abstract

This study aims to examine the effect of revenue-sharing on capital expenditures on the influence of revenue-sharing funds on district / municipal spending in Aceh. The population in this study is the Local Government Financial Statement obtained from the Regional Revenue Budget data in the form of data on revenue sharing, general allocation funds, and regional expenditure in 23 districts / cities in Aceh from 2013 until 2015 with a total population of 69 LKPD. By using multiple linear regression analysis method as data analysis method. The results of this study indicate that revenue sharing funds and general allocation funds have an effect simultaneously on local expenditure on District / City Government in Aceh. While partially, revenue sharing has significant effect to local expenditure, while general allocation fund also influences to district/city expenditure in Aceh.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/827https://journal.uhamka.ac.id/index.php/agregat/article/view/827

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Faktor-Faktor yang Mempengaruhi Perdagangan Indonesia di Kawasan Amerika Latin

Abstract

This study tries to identify what factors influence the trade relations of Indonesia in Latin America with the approach of gravity model. The results of multiple regression analysis indicate that there are 4 (four) variables that affect the trade performance are: GDP Latin American countries, ex colonial countries of the Netherlands (ie Suriname), the existence of the Embassy and Latin AmericanEmbassy in Indonesia, as well as the number of MoU have positive effect on bilateral trade performance.From the results of the analysis can be concluded the initial expectation that the geographical distance into one of the obstacles in improving the trade relations of the Latin-American Republic to be less precise. In contrast, historical and emotional closeness factors appear to positively affect the trade relations between Indonesia and Latin America. This can be seen from Suriname, as a former colony of the Netherlands have a positive influence on trade relations between Indonesia and Suriname. In addition, the existence of the Embassy in Latin American countries and Latin American Embassy in Indonesia have a positive effect on the performance of RI-Latin America trade relations.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/826

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Faktor-Faktor yang Mempengaruhi Perdagangan Indonesia di Kawasan Amerika Latin

Abstract

This study tries to identify what factors influence the trade relations of Indonesia in Latin America with the approach of gravity model. The results of multiple regression analysis indicate that there are 4 (four) variables that affect the trade performance are: GDP Latin American countries, ex colonial countries of the Netherlands (ie Suriname), the existence of the Embassy and Latin AmericanEmbassy in Indonesia, as well as the number of MoU have positive effect on bilateral trade performance.From the results of the analysis can be concluded the initial expectation that the geographical distance into one of the obstacles in improving the trade relations of the Latin-American Republic to be less precise. In contrast, historical and emotional closeness factors appear to positively affect the trade relations between Indonesia and Latin America. This can be seen from Suriname, as a former colony of the Netherlands have a positive influence on trade relations between Indonesia and Suriname. In addition, the existence of the Embassy in Latin American countries and Latin American Embassy in Indonesia have a positive effect on the performance of RI-Latin America trade relations.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/826

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Faktor-Faktor yang Mempengaruhi Perdagangan Indonesia di Kawasan Amerika Latin

Abstract

This study tries to identify what factors influence the trade relations of Indonesia in Latin America with the approach of gravity model. The results of multiple regression analysis indicate that there are 4 (four) variables that affect the trade performance are: GDP Latin American countries, ex colonial countries of the Netherlands (ie Suriname), the existence of the Embassy and Latin AmericanEmbassy in Indonesia, as well as the number of MoU have positive effect on bilateral trade performance.From the results of the analysis can be concluded the initial expectation that the geographical distance into one of the obstacles in improving the trade relations of the Latin-American Republic to be less precise. In contrast, historical and emotional closeness factors appear to positively affect the trade relations between Indonesia and Latin America. This can be seen from Suriname, as a former colony of the Netherlands have a positive influence on trade relations between Indonesia and Suriname. In addition, the existence of the Embassy in Latin American countries and Latin American Embassy in Indonesia have a positive effect on the performance of RI-Latin America trade relations.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/826

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Analisa Kebijakan Dividen Berdasarkan Teori Lintner

Abstract

Dividends are important to the company as they relate to the allocation of revenues from corporate growth and wealth to shareholders. The purpose of this study is to analyze dividend policy proposed by Lintner stating that dividend policy is influenced by profitability and lagged dividend. The population of this study are companies listed on the Indonesia Stock Exchange in 2012-2015. Samples taken as many as 133 companies. The sampling technique used purposive sampling technique. The analytical method used is multiple linear regression. The result of the research concludes that profitability and lagged dividend have significant positive influence to dividend policy.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/825

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Green Marketing Terhadap Brand Image Produk Lampu LED Philips di Kota Bandung

Abstract

This research aims to determine the influence of green marketing which consists of ecolabel, ecobrand, environmental advertising, environmental awareness, green product, green price, green promotion and demographic for brand image of Philips LED lighting products at Bandung city. In this research use descriptive quantitative method and causality. The sample in this research is part of the user of Philips LED lighting products at Bandung city that is not known with certainty amount. Data analysis and processing techniques used are validity test, reliability test, descriptive analysis, and multiple linear regression analysis. There are four variables that have influence for brand image among others are environmental advertising (1,787), environmental awareness (3,508), green product (1,808) and green price (2,211). The magnitude of the influence of green marketing for brand image is amounted 67,4%.

Download : https://journal.uhamka.ac.id/index.php/agregat/issue/view/60https://journal.uhamka.ac.id/index.php/agregat/issue/view/60

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Green Marketing Terhadap Brand Image Produk Lampu LED Philips di Kota Bandung

Abstract

This research aims to determine the influence of green marketing which consists of ecolabel, ecobrand, environmental advertising, environmental awareness, green product, green price, green promotion and demographic for brand image of Philips LED lighting products at Bandung city. In this research use descriptive quantitative method and causality. The sample in this research is part of the user of Philips LED lighting products at Bandung city that is not known with certainty amount. Data analysis and processing techniques used are validity test, reliability test, descriptive analysis, and multiple linear regression analysis. There are four variables that have influence for brand image among others are environmental advertising (1,787), environmental awareness (3,508), green product (1,808) and green price (2,211). The magnitude of the influence of green marketing for brand image is amounted 67,4%.

Download : https://journal.uhamka.ac.id/index.php/agregat/issue/view/60https://journal.uhamka.ac.id/index.php/agregat/issue/view/60

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Green Marketing Terhadap Brand Image Produk Lampu LED Philips di Kota Bandung

Abstract

This research aims to determine the influence of green marketing which consists of ecolabel, ecobrand, environmental advertising, environmental awareness, green product, green price, green promotion and demographic for brand image of Philips LED lighting products at Bandung city. In this research use descriptive quantitative method and causality. The sample in this research is part of the user of Philips LED lighting products at Bandung city that is not known with certainty amount. Data analysis and processing techniques used are validity test, reliability test, descriptive analysis, and multiple linear regression analysis. There are four variables that have influence for brand image among others are environmental advertising (1,787), environmental awareness (3,508), green product (1,808) and green price (2,211). The magnitude of the influence of green marketing for brand image is amounted 67,4%.

Download : https://journal.uhamka.ac.id/index.php/agregat/issue/view/60https://journal.uhamka.ac.id/index.php/agregat/issue/view/60

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Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections

Abstract

This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/823

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Dinamika Kualitas Audit: Auditor Characteristics dan PCAOB Inspections

Abstract

This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.

Download : https://journal.uhamka.ac.id/index.php/agregat/article/view/823