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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Akuntansi dan Governance Andalas
Mustofa, Rasyid Mei
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Economics, Econometrics & Finance Social Sciences Other

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ANALISIS BIBLIOMETRIK PENGGUNAAN ANALISIS SURVIVAL MODEL REGRESI COX Mugiadi, Ridwan P.; Purnomo, Ragil; Nurmalitasari, Fahmi; Mustofa, Rasyid Mei; Wahyudin, Wahyudin
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.10806

Abstract

This study aims to conduct a bibliometric analysis of the use of Survival Analysis with the Cox Regression Model in scientific literature. This method has become increasingly relevant in the context of medical, epidemiological, and health science research. Bibliometric analysis was conducted to understand the extent to which these methods are adopted, publication trends over time, as well as identification of collaborations and geographic distribution of research. By collecting and analyzing data from relevant scientific databases, we detailed the number of publications that used Survival Analysis with Cox Regression Models, noted changes in trends over time, and identified the contributions of researchers and institutions. The results of the analysis also include an exploration of the main research topics using this method. The results of the bibliometric research show that there are 5 authors who stand out in publications regarding the survival analysis of the Cox regression model and they have a close relationship. In the title trend analysis, 9 clusters were identified. Keywords that often appear in abstracts and are closely related to "model" and "regression model". In the author's keyword analysis, it was found that the terms "analysis", "model", "factor", "Cox proportional hazard", and "study" were the ones most frequently used by the author, each of which was found in 6 channels and had a similar relationship. strong. This research provides a comprehensive view of the evolution and contribution of Survival Analysis with Cox Regression Models in the context of scientific literature. It is hoped that these findings can not only guide researchers in selecting research topics, but also make a positive contribution to the development of survival analysis methods in the development of science and health.
Pengaruh Faktor-Faktor Individual dan Institusional Terhadap Kepatuhan Wajib Pajak Restoran Mahmuda, Annisa Rahma; Mustofa, Rasyid Mei; Kusuma, Poppy Dian Indira
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 1 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.14

Abstract

This study aims at providing explanation of how tax audit, cash availability, perceived benefit, trust in government, and moral responsibility affects tax compliance. Those factors are predicted to direct tax compliance behavior. A survey involving 73 restaurant owners was conducted to gather data. Using multiple regression analysis, the results show that tax audit, perceived benefit, trust in government, and moral responsibility positively affect tax compliance. Meanwhile, cash availability has no effect on tax compliance. These results imply that to have tax payers’ compliance, several actions should be undertaken by government. Among those actions are improving tax audit and tax payers’ trust. In addition, government also has to improve tax fund allocation to bring better benefits to tax payers. Socialitation is also significant to improve tax payers’ moral responsibility and motivation to comply.
Co-Authors Kusuma, Poppy Dian Indira Mahmuda, Annisa Rahma Mugiadi, Ridwan P. Nurmalitasari, Fahmi Purnomo, Ragil Wahyudin Wahyudin