scholarly journals ANALISIS KUALITAS SUMBER DAYA MANUSIA BAGIAN AKUNTANSI DALAM PEMAHAMAN TERHADAP LAPORAN KEUANGAN PADA BUMD KOTA BANDUNG

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Wiwin Sukiati ◽  
Yuli Surya Fauzia Pertami
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Limiting Factors ◽  
Analysis Method ◽  
Financial Reports

The goal is to determine the extent of the rules on preparation of financial statements have been understood and applied in BUMD Bandung, and  factors that inhibit good quality financial reports can be achieved. The purpose of this research is to identify the quality of human resources in accounting department to understand and prepare the financial statements in order to achieve good quality financial reports, and to determine factors that inhibit good quality financial reports can be achieved. By using linear regression analysis method, it is known that the human resources have a significant effect on the quality of financial reporting information. It is supported by the results of direct interviews that the limiting factors in producing the quality of financial reporting information is the number of human resources in accounting department are inadequate, and the lack of knowledge about the science of accounting.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN DAERAH (Studi pada Satuan Kerja Perangkat Kabupaten Aceh Tengah)

2017 ◽  
Vol 3 (2) ◽  
pp. 182-195
Author(s):  
Loli Efendi ◽  
Darwanis Darwanis ◽  
Syukriy Abdullah
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Policy Makers ◽  
Regional Finance

This study aims to examine the effect of the quality of regional apparatus, the utilization of information technology, and the supervision of regional finance on the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. The population of this study is all and agencies in the Central Aceh District. A total of 28 Regional Working Units, consisting of 3 officers (i.e., Head of the Office or the Budget User, Head of Accounting Department, and accounting staff) were selected as the respondents of the study. The data are gathered using the questionnaires and analysed using the Multiple Linear Regression Analysis. The results showed that the quality of the regional apparatus, the utilization of information technology, and the supervision of regional finance significantly affected the quality of local financial reporting at the Regional Working Units in the Central Aceh Regency. This findings implied that in order to improve the quality of local financial reporting, the policy makers should focus on ensuring the quality of regional apparatus, the utilization of information technology, and the supervision of regional financial management.Penelitian ini bertujuan untuk menguji pengaruh kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara parsial terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Populasi dalam penelitian ini adalah seluruh institusi/lembaga yang meliputi kantor, dinas dan badan pada Kabupaten Aceh Tengah. Sebanyak 28 SKPK (Satuan Kerja Perangkat Kabupaten) dan untuk masing-masing SKPK terdiri dari 3 orang yang terdiri dari kepala SKPK atau Pengguna Anggaran, kepala bagian akuntansi dan staf bagian akuntansi sebagai responden penelitian. Data dalam penelitian dikumpulkan melalui penyebaran kuesioner kepada responden dan kemudian dianalisis dengan menggunakan Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah baik secara bersama-sama maupun secara terpisah berpengaruh terhadap kualitas pelaporan keuangan daerah pada Satuan Kerja Perangkat Daerah di Kabupaten Aceh Tengah. Temuan ini menyiratkan bahwa untuk meningkatkan kualitas pelaporan keuangan daerah, pembuat kebijakan harus fokus untuk memastikan kualitas aparatur daerah, pemanfaatan teknologi informasi, dan pengawasan pengelolaan keuangan daerah.

scholarly journals Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures

2014 ◽  
Vol 3 (2) ◽  
pp. 269 ◽  
Author(s):  
Ben Kwame Agyei-Mensah
Keyword(s):  
Regression Analysis ◽  
Financial Reporting ◽  
Firm Size ◽  
Financial Statements ◽  
Financial Information ◽  
Reporting Standards ◽  
Financial Reports ◽  
Listed Firms ◽  
Financial Reporting Standards

According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information provided in financial statements useful to others. This study was conducted to investigate the quality of financial reports before and after adopting IFRSs in Ghana, and also the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on the quality of financial information disclosed by firms listed on the Ghana Stock Exchange.The research was conducted through detailed analysis of the pre-official adoption period, (2006) and post adoption period, (2008) financial statements of the listed firms.  Descriptive analysis was performed to provide the background statistics of the variables examined.  This was followed by regression analysis which forms the main data analysis.  The results of the quality of financial information disclosure mean of 76.80% (pre adoption) and 87.09% (post adoption) for the two years indicate that the quality of financial reports has improved significantly after adopting IFRSs. The study thus confirms that the implementation of IFRSs generally reinforce accounting disclosure quality.  It also indicates listed firms' overwhelming compliance with the IASB's IFRS Framework.The results of the multiple regression analysis show that company size, represented by net assets and Auditor type were found to be associated at a statistically significant level with the quality of financial information disclosed.  With the improvement in the quality of the financial reports after adopting IFRS users are assured of useful information for financial decision-making.Keywords: Quality of financial reports' disclosure, Firm-specific characteristics, International Financial Reporting Standards, Mandatory disclosure, Ghana. JEL Classifications: M40, M41, M48

scholarly journals PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018

2019 ◽  
Vol 7 (2) ◽  
pp. 121
Author(s):  
Falahuddin Falahuddin ◽  
Muchsal Mina
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Islamic Banks ◽  
Analysis Method

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.

scholarly journals EMPIRICAL STUDIES OF THE EFFECT OF OPERATIONAL COSTS AND OPERATING INCOME, FINANCING TO DEPOSIT RATIO AGAINST RETURN ON ASSET WITH NON-PERFORMING FINANCING AS INTERVENING VARIABLES IN SHARIA BANK INDONESIA 2013-2020

2021 ◽  
Vol 1 (1) ◽  
pp. 21-36
Author(s):  
Rini Apriyanti ◽  
Asmak Ab Rahman ◽  
Shinta Maharani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Banking Sector ◽  
Empirical Studies ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Hypothesis Testing ◽  
Financial Reports ◽  
Operating Income

Return On Asset is a profitability ratio that can measure the company's ability to produce labs. In this study, the researchers found data on the quarterly financial reports of Bank Syariah Indonesia that the FDR value increases. However, the ROA value and decreased, found the BOPO and NPF values decreased but were not accompanied by an increase in ROA. This study using a quantitative method with an associative approach. The type of data used is secondary data from the 2013 first-quarter financial statements - In the fourth quarter of 2020, data is taken from the Bank Syariah Indonesia website. Data analysis using classical assumption test, simple linear regression analysis, linear regression analysis multiple, hypothesis testing, and path analysis. The results showed that NPF could mediate between BOPO and ROA. NPF can mediate between FDR and ROA. The cause of the decrease in ROA is caused because the BOPO value is still relatively high due to Sharia Bank Indonesia's performance less efficient and have the FDR value in several quarters exceed the maximum limit. So it indicates that the bank is less efficient in the distribution of financing and has an NPF value that exceeds the limit set by Bank Indonesia in several quarters. The solution is to make BOPO efficient. Indonesian Sharia Banks must pay attention to operational efficiency by paying attention to costs incurred with revenue received. A low BOPO will significantly affect the level of profit Islamic banks to improve the quality of ROA. Furthermore, more cost-effectiveness further increases the income so that the profit obtained is higher. Next, Bank Syariah Indonesia must use the number of funds in the banking sector to channel financing so that the risk of financing is getting higher reduced.

scholarly journals Pengaruh Komunikasi, Kepemimpinan dan Insentif Terhadap Kinerja Karyawan Pada PT. Jaya Anugrah Sukses Abadi

2021 ◽  
Vol 4 (2) ◽  
pp. 557-564
Author(s):  
Cindy Marceline ◽  
Demak Claudia Yosephine Simanjuntak ◽  
Claudia Lorenza ◽  
Albert Albert
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Total Population ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

The importance of Human Resources needs to be realized by every level of management in the company, in order to improve the company's development. This research was conducted by researchers with the aim of testing and analyzing the influence of communication, leadership and incentives on employee performance at PT. Jaya Anugrah Sukses Abadi. In this study, the method used in this study is multiple linear regression analysis. Where the total population amounted to 176 consumers and the number of samples in this study amounted to 122 consumers. From the results of this study conducted by researchers, it was found that partially and simultaneously the quality of communication, leadership and incentives had a positive and significant effect on employee performance at PT. Jaya Anugrah Sukses Abadi. The coefficient of determination is 0.653 which means 65.3% of employee performance which can be explained by communication, leadership and incentives, while the remaining 34.7% is explained by other variables not examined in this study. Keywords: Incentives; Leadership; Employee performance; Communication.

scholarly journals PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Rivaldy Manimpurung ◽  
Lintje Kalangi ◽  
Natalia Gerungai
Keyword(s):  
Organizational Commitment ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Financial Statement ◽  
Financial Reports ◽  
Human Resource Capacity ◽  
Positive Effect

The quality of government financial reporting is a normative prerequisite for the preparation of financial statements so that the resulting accounting information can be beneficial to users of financial statements. This is the aim of recognizing the effect of human resources and organizational commitment toward the quality of regional financial reports in BPKAD in Manado. The data collected through questionnaire distributions to 64 respondents were financial managers at BPKAD in Manado City. The data were analyzed using multiple linear regression analysis method with SPSS 17 program. The results showed that SDM Capacity has no positive effect on LKPD Quality and Organization Commitment positively and significantly affect the quality of Local Government Financial Reporting at BPKAD in Manado City.Keywords: Human Resource Capacity, Organizational Commitment, Quality of Financial Statement.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA

2020 ◽  
Vol 14 (2) ◽  
Author(s):  
Sria Kogoya ◽  
Agustinus Salle ◽  
Anthonius H.C Wijaya
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Government Size ◽  
Regional Government ◽  
Analysis Method ◽  
Financial Reports ◽  
Positive Effect

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

scholarly journals PENGARUH KOMPETENSI DAN PENGALAMAN KERJA TERHADAP KUALITAS SUMBER DAYA MANUSIA: STUDI KASUS PERUM DAMRI

2020 ◽  
Vol 12 (2) ◽  
pp. 105-113
Author(s):  
Besti Lilyana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Multiple Linear Regression ◽  
Work Experience ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
F Test ◽  
Public Company

Damri Lampung Public Company is a company located on Jalan Captain Abdul Haq No.  28, Bandar Lampung which was established as a Public Transportation Bus company within the City and between Cities or Provinces.  In Damri Lampung Public Company, several problems occur including: lack of motivation, personal character problems, self-concept problems, lack of knowledge and skills.  The aim of this research is to determine the effect of Competency and Work experience simultaneously and partially on the Quality of HR. With a total of 118 respondents, this research uses multiple linear regression analysis methods. To determine the effect of the independent variable partially on the dependent variable, the t test is used.  Whereas to determine the effect of the dependent variable simultaneously, the F-test is used. The analysis technique uses SPSS 16.0.  The results of multiple linear regression analysis show that the t-count is 1.768 while the F-test show a value of 105.349 with the R square value in this research is 0.647 or 64.7%.  The results of this research indicate that competency and work experience have a significant effect on the quality of human resources. Keywords: Competencies, Work Experience, Human Resources Quality   Perusahaan Umum Damri Lampung merupakan perusahaan yang berlokasi di jalan Kapten Abdul Haq No. 28, Bandar Lampung  didirikan sebagai  perusahaan  Bus Angkutan Umum dalam Kota dan antar Kota atau Provinsi. Di Perusahaan Umum Damri Lampung terjadi beberapa permasalahan diantaranya: motivasi yang kurang, masalah karakter pribadi, masalah konsep diri, minimnya pengetahuan dan keterampilan yang kurang. Tujuan penelitian ini adalah untuk mengetahui pengaruh Kompetensi dan Pengalaman kerja secara simultan dan parsial terhadap Kualitas SDM. Dengan jumlah responden sebanyak 118 orang karyawan. Penelitian ini menggunakan metode analisis regresi linier berganda. Untuk mengetahui pengaruh variabel independen terhadap variabel dependen secara parsial, digunakan uji t. Sedangkan untuk mengetahui pengaruh variabel dependen secara simultan, digunakan uji-F. Analisis menggunakan SPSS 16.0,. Hasil analisis regresi linier berganda diperoleh bahwa t-hitung adalah 1,768 sedangkan uji-F diperoleh nilai sebesar 105,349 dengan nilai R square pada penelitian ini adalah 0,647 atau 64,7 %. Hasil penelitian ini menunjukkan bahwa Kompetensi dan Pengalaman kerja berpengaruh signifikan terhadap Kualitas SDM. Kata kunci: Kompetensi, Pengalaman Kerja, Kualitas SDM

scholarly journals PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGGUNAAN ANGGARAN TERHADAP EFEKTIVITAS PENERAPAN ANGGARAN BERBASIS KINERJA PADA DINAS PERINDUSTRIAN DAN PERDAGANGAN DAERAH PROVINSI SULAWESI UTARA

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Melisa Sumampow ◽  
Jantje J. Tinangon ◽  
Steven Tangkuman
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Application Performance ◽  
Performance Budgeting ◽  
North Sulawesi

Performance-based budgeting is a system of preparation and management of local budgets that are oriented towards the achievement of results or performance. Performance-based budgets are influenced by the competence of human resources, rewards, and budget usage. This study aims to determine the influence of competence of human resources, rewards, and budget usage on the effectiveness of performance-based budgeting. The population of this research is 61 staff of civil servants in North Sulawesi Industry and Trade Service Office. This research uses multiple linear regression analysis method with data management using SPSS 22 for windows application aid. The result of the research shows that (1) human resource competence has positive and significant effect on effectiveness of performance based budgeting, (2) reward, positively and significantly influence to effectiveness of performance budgeting applying, (3) budget utilization have positive and significant influence to effectiveness of application performance-based budgeting.Keywords: Human Resource Competence, Reward, Budget Usage, Performance Based Budget

scholarly journals AKUNTABILITAS KINERJA KEUANGAN DAN PEMBERIAN OPINI ATAS LAPORAN KEUANGAN AUDITED (STUDI KASUS PADA KEMENTERIAN DI INDONESIA)

2019 ◽  
Vol 5 (1) ◽  
pp. 41-52
Author(s):  
Sujatmiko Wibowo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Performance Indicators ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Research Data ◽  
Financial Reports ◽  
Independent Variable ◽  
The Republic

This study aims to obtain empirical evidence that explains the influence of the Ministry's Financial Performance on BPK Opinion. The dependent variable of the Republic of Indonesia BPK Opinion is proxied to be WTP, WDP, TW, and TMP while the independent variable is proxied into four Financial Performance indicators consisting of Income Effectiveness, Efficiency Expenditure, Liquidity Ratio and Solvability Ratio. This study uses linear regression analysis. The population in this study were 34 Audited Financial Reports and BPK Audit Report on Ministries in Indonesia from 2015 to 2017. The samples in this study amounted to 102 Audited Financial Reports at 34 Ministries in Indonesia. The research data was obtained from the publication of the BPK RI Information and Documentation Management Officer. The results provide that Income Effectiveness, Liquidity Ratio and Solvability Ratio did not significantly influence on BPK Opinion. While efficiency of ministry expenditure has a significant effect on the provision of BPK Opinion on the Ministry's Financial Statements in Indonesia.

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