scholarly journals ANALISIS PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DAERAH KOTA MALANG

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Maria Trimurni Esni ◽  
Anwar Made ◽  
Retno Wulandari
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Local Communities ◽  
Significance Level ◽  
Regional Autonomy ◽  
Independent Variable ◽  
The Right ◽  
The City

Regional Autonomy is the right, authority and obligation of autonomous regions to regulate and manage their own government affairs and the interests of local communities in accordance with statutory regulations. The basic consideration of the implementation of regional autonomy is the development of conditions in the country that indicate that the rise of globalization that demands competitiveness of each country, including the competitiveness of local governments. This study aims to determine and analyze the effect of the implementation of performance-based budgeting, accountability and transparency as an independent variable both partially and simultaneously on the financial performance of the city of Malang. This study uses a quantitative approach with a sample of 44 employees in OPD and BPKAD Malang. Measurement of variables using a Likert Scale with a score of up to 5. Data were analyzed using multiple linear regression analysis and to test the significance level using the f test and hypothesis testing using t test with the help of the SPSS 22 program. Partial results indicate that the application of performance-based budgeting has a significant effect on regional financial performance, the accountability variable has a significant effect on regional financial performance and the transparency variable does not affect the regional financial performance and the results of research simultaneously show that the application of performance-based budgeting, accountability and transparency affects the regional financial performance

scholarly journals Peran Kinerja Pelayanan pada Pengaruh Investasi, Biaya Operasional Kinerja Keuangan terhadap Pendapatan

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Petrus Kondoallo ◽  
J.M.V. Mulyadi
Keyword(s):  
Financial Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Jel Classification ◽  
Service Performance ◽  
Test Results ◽  
Operational Costs ◽  
Test Models ◽  
Independent Variable

ABSTRACT This study examines the role of service performance on the effect of Investment, Operational Costs and Financial Performance on the Income of BLU hospitals, the sample consisted of eighteen hospitals with multiple linear regression analysis techniques. The classic assumption test results show that the model tested is normally distributed, there is no multicollinarity and there is no heterokedacity and the autocorrelation model does not occur. Testing is done with two test models, namely the first test of the effect of investment, operational costs and financial performance on service performance which results simultaneously all dependent variables influence the independent variable while only financial performance partially influences the service performance while investment and influential operational costs do not significant, then the second test partially shows that operational costs and service performance have a significant effect on income, this study also uses path analysis where the results show indirectly investment and financial performance through service performance has a significant influence on income. ABSTRAK Penelitian ini menguji peran kinerja pelayanan pada pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Pendapatan Rumah Sakit BLU, sampel terdiri delapan belas Rumah Sakit dengan teknik analisis regresi linier berganda. Hasil uji asumsi klasik menunjukkan model yang diuji berdistribusi normal, tidak terdapat multikolienaritas dan tidak terjadi heteroskedastisitas serta model regresi tidak terjadi autokorelasi. Pengujian dilakukan dengan dua model pengujian yaitu pengujian pertama Pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Kinerja Pelayanan yang hasilnya secara simultan seluruh variabel dependen berpengaruh terhadap variabel independen sedangkan secara parsial hanya Kinerja Keuangan yang berpengaruh signifikan terhadap Kinerja Pelayanan sementara Investasi dan Biaya Operasional berpengaruh tidak signifikan, kemudian pengujian kedua secara parsial menunjukkan Biaya Operasional dan Kinerja Pelayanan berpengaruh signifikan terhadap Pendapatan. Penelitian ini juga menggunakan analisis jalur yang hasilnya menunjukkan secara tidak langsung Investasi dan Kinerja Keuangan melalui Kinerja Pelayanan mempunyai pengaruh signifikan terhadap Pendapatan. JEL Classification: M40, H20

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI TIGA DESA DI KECAMATAN SURALAGA KABUPATEN LOMBOK TIMUR TAHUN 2019

2021 ◽  
Vol 9 (2) ◽  
pp. 22-34
Author(s):  
Muhamad Karyadi
Keyword(s):  
Law Enforcement ◽  
Random Sampling ◽  
Income Tax ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Tax Law ◽  
Analysis Model ◽  
Significance Level ◽  
Independent Variable

The purpose of this study was to determine income, tax services, knowledge of taxation, and tax law enforcement affect taxpayer compliance. The population in this study were all land and building taxpayers in Suralaga District (Tebaban Village, Paok Lombok Village, and Dasan Borok Village) in 2019 totaling 3,391 people and using the slovin formula in sampling. The sampling technique used cluster proportional random sampling technique and the sample in this study was 357 respondents. Data analysis method using multiple linear regression analysis model. The results of this study can be concluded that income does not have a partial and significant effect on taxpayer compliance because the t-count value is smaller than t-table (-0.792<1.65251) and the significance value is greater than 0.05 (0.425>0.05), service Taxes have an effect on taxpayer compliance because the t-count value is greater than t-table (2.364> 1.65251) and the significance value is less than 0.05 (0.019<0.05), knowledge of taxation has a partial and significant effect on taxpayer compliance because the value t count is greater than t table (1.839<1.65251) and the significance level is greater than 0.05 (0.067>0.05), tax law enforcement has no partial and significant effect on taxpayer compliance because the t-count value is smaller than t table (0.577<1.65251) and the significance level is greater than 0.05 (0.564>0.05), the results of the statistical analysis of determination obtained R^2 square of 0.039, which means that the effect of the independent variable den to the dividend variable is 39%.  Keywords: Income, Tax Services, Tax Knowledge, Tax Law Enforcement, Taxpayer Compliance. ABSTRAK Tujuan penelitian ini untuk mengetahui pendapatan, pelayanan pajak, pengetahuan perpajakan, dan penegakan hukum pajak berpengaruh terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah semua wajib pajak bumi dan bangunan di Kecamatan Suralaga (Desa Tebaban, Desa Paok Lombok, dan Desa Dasan Borok) pada tahun 2019 berjumlah 3.391 orang dan menggunakan rumus slovin dalam penerikan sampel. Teknik pengambilan sampel menggunakan teknik cluster proporsional random sampling dan sampel dalam penelitian ini adalah 357 responden. Metode analisis data dengan menggunakan model analisis regresi linier berganda. Hasil dari penelitian ini dapat disimpulkan pendapatan tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t  hitung lebih kecil dari t tabel (-0,792<1.65251) dan nilai signifikansi lebih besar dari 0,05 (0,425>0,05), pelayanan pajak berpengaruh terhadap kepatuhan wajib pajak karna nilai t hitung lebih besar dari t tabel (2.364>1.65251) dan nilai signifikansi lebih kecil dari 0,05 (0,019<0,05), pengetahuan perpajakan berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t hitung lebih besar dari t tabel (1.839<1.65251) dan tingkat signifikansi lebih besar dari 0,05 (0,067>0,05) , penegakan hukum pajak tidak berpengaruh secara parsial dan signifikan terhadap kepatuhan wajib pajak karna nilai t hitung lebih kecil dari t tabel (0,577<1.65251) dan tingkat signifikansi lebih besar dari 0,05 (0,564>0,05), hasil analisis statistik determinasi diperoleh  square sebesar 0,039 mengandung arti bahwa pengaruh pariabel independen terhadap variabel devenden adalah 39 %. Kata Kunci: Pendapatan, Pelayanan Pajak, Pengetahuan Perpajakan, Penegakan Hukum Pajak, Kepatuhan Wajib Pajak.    

scholarly journals Pengaruh Perilaku Pemimpin Komitmen Guru terhadap Prestasi Kerja pada MTSN Terusan Kecamatan Muara Bulian

2019 ◽  
Vol 10 (1) ◽  
pp. 16
Author(s):  
Endang Meliani ◽  
Afriantoni Afriantoni
Keyword(s):  
Job Performance ◽  
Hypothesis Testing ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Leader Behavior ◽  
Multiple Linear Regression Analysis ◽  
Teacher Commitment ◽  
Significance Level ◽  
Independent Variable ◽  
Test Of Significance

The purpose of this study is to explain the influence of Leaders Behavior and Teacher Commitment to Job Performance in MTs Negeri Terusan Muara Bulian Subdistrict. The analytical method used is quantitative using multiple linear regression analysis tools. The test of significance of influence of Leader Behavior variable (X1) and Teacher Commitment (X2) as independent variable, and Work Achievement (Y) as the dependent variable is done T Test and F Test. The result of hypothesis testing on the effect of Leader Behavior and Teacher Commitment to Work Achievement that the value of t arithmetic is 2,139 > from the t table number 2,05183 and the significance level of (α) 0.05 (5%) it can be seen that this Leader Behavior has influence on Job Performance. The result of hypothesis testing on the basis of the variable Teacher Commitment to Work Achievement that the value of t arithmetic amounted to -1.728 and with a significant level of 5% obtained t table 2.05183 it can be seen that the value of t arithmetic of -1.728 > from number t table 2.05183 and number of significance of 0.05 (5%) it is known that this Master's Commitment has an effect on Work Achievement. The result of hypothesis test on Lead Behavior variable and Teacher Commitment to Work Achievement showed that F value obtained by F value 2,372 with significance level 0,05 value f table 3,34 this mean that F count (2.372 > F table (3,34) thus Ho is rejected and Ha accepted, meaning that Leader Behavior (X1) and Teacher Commitment (X2) have a positive effect simultaneously or together on Work Achievement at MTs Negeri Terusan Muara Bulian Subdistrict Adjusted R Square is 0,86. So it can be concluded the percentage of influence of Leaders Behavior and Teacher Commitment to Job Performance in MTs Negeri Terusan of 0.86% and 91.4% in influencing other variables not examined in this study.

scholarly journals THE INFLUENCE OF THE AUDIT OPINION, THE ORIGINAL AREA OF REVENUE (PAD) AND THE EQUALIZATION FUND (DP) TO REGIONAL FINANCIAL PERFORMANCE (Empirical Studies On Local Governments That Exist In Central Java)

2016 ◽  
Vol 3 (2) ◽  
pp. 81
Author(s):  
Muhammad Ar Rozy ◽  
Provita Wijayanti
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Empirical Studies ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Audit Opinion ◽  
Financial Report ◽  
Central Java ◽  
Equalization Fund ◽  
Original Area

This research aims to find out whether the audit Opinion on The financial statements, the original area of Revenue (PAD) and the Equalization Fund (DP) has an impact on the financial performance of the region. Measuring financial performance in this area using the ratio of efficiency. The Data analyzed in this study using a sample town and district in Central Java province with reference to the financial report of The year 2011 has been published. In this research hypothesis testing is carried out using classic assumption test and test the hypothesis by using multiple linear regression analysis testing. A classic assumption test results and test hypothesis suggests that there are influences between the Audit Opinion, the original Area and revenue (PAD) against the financial performance of the region. Equalization Fund (DP) do not affect significantly the financial performance of the region.

scholarly journals Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum dan Belanja Daerah terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Barat

2021 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
Berti Indah Sari ◽  
Halma Wati
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fiscal Year ◽  
Regional Government ◽  
Significant Positive Effect ◽  
Previous Theory ◽  
West Sumatra ◽  
Positive Effect

This study aims to examine the effect of local revenue, general allocation funds and regional spending on the financial performance of local governments. The sample used in this study were districts / cities of West Sumatra Province with 12 districts and 7 cities in West Sumatra. The data used in this study is the data on the realization of the District / City APBD in West Sumatra Province for the 2015-2018 fiscal year. This research uses descriptive statistical data analysis techniques, classical assumption test, multiple linear regression analysis, hypothesis testing and determination coefficient test. The results showed that the Regional Original Revenue, DAU and Regional Expenditures together had a significant positive effect on Regional Government Financial Performance. The test results are in accordance with the previous theory and hypothesis which states that PAD, DAU and Regional Expenditures have a significant positive effect on the financial performance of local governments.

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 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 KONTRIBUSI KOMODITAS PERTANIAN TERHADAP INFLASI DI KOTA MANADO TAHUN 2019

2020 ◽  
Vol 16 (3) ◽  
pp. 343
Author(s):  
Angelita Monica Leiley ◽  
Jean Fanny Junita Timban ◽  
Olly Esry Haryani Laoh
Keyword(s):  
Time Series Data ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Series Data ◽  
Agricultural Commodities ◽  
North Sulawesi ◽  
Data Source ◽  
Independent Variable ◽  
The City

This study aims to determine the effect of agricultural commodities on inflation in the city of Manado and what agricultural commodities have a significant effect on inflation in the city of Manado. This research was conducted in December 2019 until February 2020. Data collection was obtained through secondary data obtained from the Central Statistics Agency of North Sulawesi Province which was taken through the official website of BPS North Sulawesi Province. Sampling uses a time series data source. Data analysis uses multiple linear regression analysis methods. This analysis will produce a pattern and closeness of the relationship between the dependent variable and the independent variable, estimate the effect of the independent variable on inflation in the city of Manado, and be able to predict inflation in the city of Manado if the magnitude of the independent variable is known. The results showed that the Manado City Inflation was influenced by agricultural commodities, namely vegetables, legume inflation, fruit inflation and seasoning inflation. Grain groups have no effect on inflation in the City of Manado.*eprm*

scholarly journals Peran Kinerja Pelayanan pada Pengaruh Investasi, Biaya Operasional Kinerja Keuangan terhadap Pendapatan

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Petrus Kondoallo ◽  
J.M.V. Mulyadi
Keyword(s):  
Financial Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Service Performance ◽  
Test Results ◽  
Operational Costs ◽  
Test Models ◽  
Dependent Variables ◽  
Independent Variable

ABSTRACT This study examines the role of service performance on the effect of Investment, Operational Costs and Financial Performance on the Income of BLU hospitals, the sample consisted of eighteen hospitals with multiple linear regression analysis techniques. The classic assumption test results show that the model tested is normally distributed, there is no multicollinarity and there is no heterokedacity and the autocorrelation model does not occur. Testing is done with two test models, namely the first test of the effect of investment, operational costs and financial performance on service performance which results simultaneously all dependent variables influence the independent variable while only financial performance partially influences the service performance while investment and influential operational costs do not significant, then the second test partially shows that operational costs and service performance have a significant effect on income, this study also uses path analysis where the results show indirectly investment and financial performance through service performance has a significant influence on income. ABSTRAK Penelitian ini menguji peran kinerja pelayanan pada pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Pendapatan Rumah Sakit BLU, sampel terdiri delapan belas Rumah Sakit dengan teknik analisis regresi linier berganda. Hasil uji asumsi klasik menunjukkan model yang diuji berdistribusi normal, tidak terdapat multikolienaritas dan tidak terjadi heteroskedastisitas serta model regresi tidak terjadi autokorelasi. Pengujian dilakukan dengan dua model pengujian yaitu pengujian pertama Pengaruh Investasi, Biaya Operasional dan Kinerja Keuangan terhadap Kinerja Pelayanan yang hasilnya secara simultan seluruh variabel dependen berpengaruh terhadap variabel independen sedangkan secara parsial hanya Kinerja Keuangan yang berpengaruh signifikan terhadap Kinerja Pelayanan sementara Investasi dan Biaya Operasional berpengaruh tidak signifikan, kemudian pengujian kedua secara parsial menunjukkan Biaya Operasional dan Kinerja Pelayanan berpengaruh signifikan terhadap Pendapatan. Penelitian ini juga menggunakan analisis jalur yang hasilnya menunjukkan secara tidak langsung Investasi dan Kinerja Keuangan melalui Kinerja Pelayanan mempunyai pengaruh signifikan terhadap Pendapatan.

scholarly journals The effect of financial performance on environmental disclosure of mining sector companies listed on IDX

2017 ◽  
Vol 6 (2) ◽  
pp. 144
Author(s):  
Erwin Norma Arifiyanto
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Good News ◽  
Annual Reports ◽  
Environmental Disclosure ◽  
Mining Sector ◽  
Significance Level

This study aims to examine the effect of financial performance on environmental dis-closure in mining sector companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. The data were analyzed using multiple linear regression analysis, with a significance level of 0.05. The samples used in this study are mining sector companies listed on the Indonesia Stock Exchange 2012-2014 and they disclosed their annual reports and environmental condition for three consecutive years. The results of this study show that the variable of profitability has an effect on environmental disclosure. However, when controlled using variable control, it has no effect. Meanwhile, the variable of Tobin's Q has no effect on environmental disclosure either controlled or not controlled by other variables. The implication of this study is that companies should improve their financial performance and environmental disclosure that could provide good news to public. So, the publication of financial statements and environmental disclosure can be useful not only for shareholders but also stakeholders.

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