scholarly journals The effect of original LG revenue, balancing fund, and capital expenditure on LG financial performance in regencies in East Java Province

2019 ◽  
Vol 9 (1) ◽  
pp. 39
Author(s):  
Firmansyah Thalib ◽  
Diah Ekaningtias
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Sampling Method ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Regional Finance

Local Government (LG) financial performance is the level of work achievement in regional finance which is assessed using the state financial system stipulated in the statutory provisions. This study aimed to examine the effect of original local government revenue, balancing funds, and capital expenditure on LG financial performance. It used the population of all regencies in East Java Province. They were taken using saturated sampling method. The secondary data consist of all audited LG financial statements of 29 regencies in East Java Province period 2013 – 2017. The data were analyzed using multiple linear regression analysis with SPSS 23. The results showed that original LG revenue and balancing funds have a negative and significant effect on LG financial performance, while capital expenditure has no effect on LG financial performance.

scholarly journals Analisis Determinan Perubahan Laba Bersih Pada Bank Umum Konvensional Di Indonesia Periode 2011–2015

2019 ◽  
Vol 15 (1) ◽  
pp. 19-28
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Financial Condition ◽  
Managerial Decisions ◽  
Net Profit

The financial performance of the bank describes the financial condition of banks in a given period. The financial performance of bank can be categorized by looking at a bank’s net profit change. Net profit change used by user of financial statements to determine whether there is an increase or decrease in profit, so it can be used as a guide for future managerial decisions. The purpose of this study was to: (1) analyze the NPL is a determinant of commercial bank’s net profit change in Indonesia, (2) analyze the IRR is a determinant of commercial bank’s net profit change in Indonesia, (3) analyze the LDR is a determinant of commercial bank’s net profit change in Indonesia, (4) analyze the ROA is a determinant of commercial bank’s net profit change in Indonesia, (5) analyze the NIM is a determinant of commercial bank’s net profit change in Indonesia, (6) analyze the BOPO is a determinant of commercial bank’s net profit change in Indonesia, (7) analyze the CAR is a determinant of commercial bank’s net profit change in Indonesia. Data used in this research is secondary data. The population in this study is the banks listed on the Indonesia Bank in the period 2011–2015. Taking the number of samples by purposive sampling method used multiple linear regression analysis. The test results and data analysis were performed with SPSS 21 showed that: NPL, IRR, ROA, and NIM are determinant of commercial bank’s net profit change in Indonesia; LDR, BOPO, and CAR ratio are not determinant of commercial bank’s net profit change in Indonesia.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

2019 ◽  
Author(s):  
Rizka Hadya
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

scholarly journals ANALISIS RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY PERIODE 2010-2014)

2019 ◽  
Author(s):  
Yelis Analisa
Keyword(s):  
Consumer Goods ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Consumer Goods Industry ◽  
Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange ( IDX ) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2010-2014 and used a total of 7 samples from 32 companies. The technique of taking the sampleusing purposive sampling method . The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

scholarly journals Model Kinerja Finansial Pemerintah Daerah Melalui Aset dan Pendapatan Asli Daerah

2021 ◽  
Vol 18 (1) ◽  
pp. 36
Author(s):  
Kun Ismawati
Keyword(s):  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Regional Government ◽  
Significant Negative Impact ◽  
The Impact

ABSTRACT  The research aimed to explore financial performance’s model of the Karanganyar Regency Regional Government. This research tested the impact of size, richness, leverage, and capital expenditure on the financial performance of the Karanganyar Regency Regional Government. Research data were 8 (eight) periods of financial statements. Hypotheses analyzed with multiple linear regression. Analysis results showed that size and richness have a significant positive impact on the financial performance of Karanganyar Regency Regional Government; while leverage and capital expenditure have a significant negative impact on the financial performance of the Karanganyar Regional Government. Those results illustrates that greater size and richness will increase the financial performance; on the contrary, the greater leverage and capital expenditure will decrease the financial performance. The model explored is Y = -75.79 + 109.039X1 + 3.754X2 – 0.582X3 – 0.231X4. Keywords                    : size; richness; leverage; capital expenditure; regional government                                      financial performanceCorrespondence to        : [email protected] ABSTRAK Penelitian ini bertujuan menggali model kinerja finansial Pemerintah Daerah Kabupaten Karanganyar. Penelitian ini menguji pengaruh ukuran, kekayaan, leverage, dan belanja modal pada kinerja finansial Pemerintah Daerah Kabupaten Karanganyar. Data penelitian ini adalah 8 (delapan) periode laporan keuangan. Hipotesis dianalisis dengan regresi linear berganda. Hasil analisis menunjukkan bahwa ukuran dan kekayaan memiliki dampak positif signifikan pada kinerja finansial Pemerintah Daerah Kabupaten Karanganyar; sedangkan leverage dan belanja modal memiliki dampak negatif signifikan terhadap kinerja finansial pada Pemerintah Daerah Kabupaten Karanganyar. Hasil-hasil tersebut menggambarkan bahwa makin besar ukuran dan kekayaan akan meningkatkan kinerja finansial; sebaliknya, makin besar leverage dan belanja modal akan menurunkan kinerja finansial. Model yang tergali adalah: Y = -75.79 + 109.039X1 + 3.754X2 – 0.582X3 – 0.231X4. Kata kunci                  : ukuran; kekayaan; leverage; belanja modal; kinerja finansial                                      pemerintah daerah

scholarly journals Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan

2020 ◽  
Vol 8 (1) ◽  
pp. 28-36
Author(s):  
Angga Hidayat ◽  
Riri Muliasari
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Descriptive Statistics ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Analysis Techniques

This study aims to determine and provide empirical evidence regarding the Effect of Liquidity, Leverage and Independent Commissioners on Corporate Tax Aggressiveness in the Jakarta Islamic Index 2013-2017. The number of samples in the study were 10 companies obtained using the purposive sampling method based on predetermined criteria. The data used are secondary data in the form of audited annual financial statements in the period 2013 - 2017 taken from the sites www.idx.co.id and www.idx.co.id. Data analysis techniques used were descriptive statistics, assumptions test and multiple linear regression analysis tests. The results of the study were conducted based on the T test, liquidity using the quick ratio had no effect on tax aggressiveness, leverage it affected on tax aggressiveness and for independent commissioners too it affected tax aggressiveness. The results of the study are based on the F test, simultaneously liquidity and independent commissioners influence the aggressiveness of corporate taxes.

scholarly journals Pengaruh Proitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI )

2017 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
Desy Wulandari ◽  
Carmidah . ◽  
Adi Wiratno
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Z Score ◽  
Mining Company ◽  
Using Data ◽  
The Impact

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.

scholarly journals Pengaruh Pendapatan Asli Daerah dan Belanja Modal Pada Kinerja Keuangan Pemerintah Daerah

2019 ◽  
Vol 29 (2) ◽  
pp. 683
Author(s):  
Cok Istri Nilam Kencana Ningrat ◽  
Ni Luh Supadmi
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Sample Technique ◽  
Saturated Sample

This study aims to determine the effect of Regional Original Income and Capital Expenditures on Local Government Financial Performance. This research was conducted in 38 Regional Organizations (OPD) found in Gianyar Regency. This study uses secondary data, namely the report on the realization of the APBD in 2015-2017. Sampling uses a saturated sample technique. OPD selected as a sample of 36 OPDs. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of data analysis shows that the Regional Original Income variable has a positive and significant effect on the financial performance of local governments, while the capital expenditure variable has a negative and significant effect on the financial performance of local governments. Keywords : Regional Original Income;  Capital Expenditure;  Financial Performance. 

scholarly journals PENGARUH PAD, DAU DAN DAK TERHADAP BELANJA MODAL KOTA DAN KABUPATEN DI PROVINSI BALI

2018 ◽  
Vol 7 (3) ◽  
pp. 1255 ◽  
Author(s):  
Made Ari Juniawan ◽  
Ni Putu Santi Suryantini
Keyword(s):  
Local Government ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Economic Value ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Analysis Tool ◽  
Government Revenue ◽  
Infrastructure Development ◽  
Population Sampling

The expenditure budget, especially capital expenditure is viewed important because it is related to the continuity of government activities. Capital expenditure, a part of local expenditure, is used in the purchase or procurement of tangible fixed assets with an economic value of more than twelve months, for infrastructure development and to provide public facilities. There are interplays between local revenue and Capital Expenditure. The purpose of this research is to investigate how Original Local Government Revenue, General Allocation Fund and Special Allocation Fund influence Capital Expenditure of Cities and Regencies in Bali Province. The population of this research are all regencies and cities in Bali Province, while sample is determined using total population sampling method. The analysis tool utilized is the multiple linear regression analysis. The result of this research shows that Original Local Government Revenue has positive influence on Capital Expenditure, General Allocation Fund has positive influence on Capital Expenditure, Special Allocation Fund positively influence Capital Expenditure.

scholarly journals PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

2019 ◽  
Vol 8 (8) ◽  
pp. 4759
Author(s):  
Ni Made Diah Permata Sari ◽  
I Ketut Mustanda
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Negative Effect ◽  
The Government ◽  
Positive Effect

This study aims to examine and analyze the effect of local government size, regional original income and capital expenditure on the financial performance of local governments in Badung Regency for the period 2013 - 2017. Data analysis techniques used are multiple linear regression analysis. The results of data analysis show that the size of the local government has a negative effect on the financial performance of local governments. This shows that the size of the local government that is proxied by the total assets owned by the local government has not contributed to the financial performance of the local government. Original regional income has a positive effect on the financial performance of local governments. This shows that the higher the local revenue generated, the higher the financial performance of the local government. And capital expenditure has a positive effect on the financial performance of local governments. This shows that the higher capital expenditure made by the government, the higher the financial performance of local governments. Keywords: size, PAD, capital expenditure, financial performance

scholarly journals Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017

2019 ◽  
Vol 1 (4) ◽  
pp. 1896-1915
Author(s):  
Atikah Wulandari ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Regression Testing ◽  
Government Performance ◽  
Financial Report ◽  
Analysis Models

The objective of this study is to determine the effect of Local Government Performance, Level of Dependency, Local Government Location and Local Government Wealthy to Voluntay Graphics Disclosure on local government financial report in Indonesia. The sample of this study using the 231 districts/cities in Indonesia period of 2017. Sampling was done by using purposive sampling method. The type of data used is secondary data obtained from local government financial report (LKPD). The analytical method used is multiple linear regression analysis models were performed with SPSS 20.0. Results of regression testing showed that only level of dependency which effect negative and significant to voluntary graphics disclosure, while lokal government performance, local government location and local government wealthy not significantly effect to voluntary graphics disclosure on local government (districts/cities) in Indonesia period of 2017.

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