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Consumer Perceptions in the Selection of Non-Bank Sharia House Ownership in the City of Bandar Lampung Andri Satria; Marselina Marselina; Heru Wahyudi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6430

Abstract

Whether the perception of religiosity, price perception, knowledge, service affects the probability of consumers in the selection of non-bank Sharia home ownership financing in Amanah Property Syariah bandar Lampung city to analyze the influence of these 4 variables on the probability of consumers choosing non-bank Sharia home ownership financing in Bandar Lampung city, a descriptive method is used with a type of quantitative research used to examine a certain population or sample.  The data will be processed with econometric analysis tools and mathematical calculations. The econometric model used to answer the research questions is factor analysis then continued with logit regression analysis. The results of the instrument validity test, each question indicator has r calculate r table so that each question indicator on the variables of religiosity, price perception, knowledge and service is valid. The H-L Statistics value is 13.5910 0.05 then the model is said to be feasible. From the t test data above, it can be seen that: For the value of prob X1 of 0.2610 where 0.05 means that the variable X1 has no effect on variable Y. For the value of prob X2 of 0.7837 where 0.05 means that variable X2 has no effect on variable Y. For the value of prob X3 of 0.0022 where 0.05 means that the variable X3 affects the variable Y. For the value of prob X4 of 0.3473 where 0.05 means that variable X4 has no effect on variable Y. Fadden R-squared is 0.183829 meaning that 18% of variable X in this study is able to affect variable Y while 84% is influenced by variable X outside this study. Based on the value of statistics z and probability, only the variables of knowledge are significant to the decision to choose non-bank Islamic home financing in Amanah Property Syariah, while the 3 variables are insignificant. All free variables (religiosity, price perception, knowledge and services) are jointly able to influence the customer's decision to choose non-bank Sharia Home Ownership Financing (PPR). However, religiosity, price perception and service factors do not have a significant effect on the decision of customers to choose non-bank Sharia Home Ownership Financing (PPR). The knowledge factor is the dominant factor in consumers' decision to choose non-bank Sharia Home Ownership Financing (PPR).
Peran Corporate Governance dan CSR dalam Mengendalikan Agresivitas Pajak Dimoderasi Financial Distress Andri Satria; Ninuk Dewi Kesumaningrum
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1345

Abstract

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.