scholarly journals Pengaruh Fiscal Stress, Varians Anggaran Dan Perubahan Sisa Lebih Perhitungan Anggaran Terhadap Perubahan Anggaran Belanja Pada Pemerintah Daerah

2019 ◽  
Vol 1 (3) ◽  
pp. 1275-1292
Author(s):  
Arief Kurniawan ◽  
Fefri Indra Arza
Keyword(s):  
Local Government ◽  
Sampling Method ◽  
Secondary Data ◽  
Regression Testing ◽  
Fiscal Stress ◽  
Panel Regression ◽  
Local Regulation ◽  
Financial Report ◽  
Analysis Models ◽  
Budget Expenditure

The objective of this study is to determine the effect of fiscal stress, budget variances, and rebudgeting in time over budget calculation (SiLPA) to budget expenditure change on local government in West Sumatera. The sample of this study using the 19 districts/cities in West Sumatera period of 2013-2017. Sampling was done by using total sampling method. The type of data used is secondary data obtained from local regulation data on rebudgeting in revenue and expenditure (P-APBD), then data in local government financial report (LKPD). The analytical method used is panel regression analysis models were performed with Eviews10. Results of regression testing showed that only rebudgeting in SiLPA which effect positive and significant to budget expenditure change, while fiscal stress and both of budget variances (revenue variance and expenditure variance) does not significantly effect to budget expenditure change on local government (districts/cities) in West Sumatera period of 2013-2017.

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.

scholarly journals Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Dan Kompleksitas Pemerintah Daerah Terhadap Kelemahan Pengendalian Internal Pemerintah Daerah

2020 ◽  
Vol 2 (1) ◽  
pp. 2234-2249
Author(s):  
M. Saferi ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Method ◽  
Secondary Data ◽  
Panel Regression ◽  
Local Revenue ◽  
West Sumatra ◽  
Internal Control Weaknesses

This study aims to examine the effect of local revenue, size of local government, and complexities of local government on internal control weaknesses in West Sumatra province. This study is categorized as causative research. The population in this study are local governments of West Sumatra province of 2014 to 2017. By using purposive sampling method, there were 19 local goverments as the research’s sample. The type of data used is secondary data and used is panel regression analysis. The results of this study indicate that local revenue, size of local government, and complexities of local government has no significant effect on internal control weaknesses of local governments.

scholarly journals Pengaruh Kepemilikan Asing , Leverage, Cash Holdings Dan Debt Maturity Terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 2 (3) ◽  
pp. 2893-2911
Author(s):  
Murti Sari Dewi ◽  
Erly Mulyani
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Cash Holdings ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Debt Maturity ◽  
Panel Regression ◽  
Cash Holding

This study aims to examine the effect of foreign ownership, leverage, cash holding and debt maturity on financial performance in property and real estate companies listed on the Indonesia stock exchange (idx) in the period 2014-2018. This study is categorized as causative research. The population in this study are property and real estate companies listed on the Indonesia stock exchange (idx) in the period 2014-2018. By using purposive sampling method, there were 24 companies as the research’s sample. The type of data used is secondary data and used is panel regression analysis. The results of this study indicate that foreign ownership, cash holding and debt maturity has no significant effect on financial performance, only leverage has significant effect on financial performance

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Maizah Rosita ◽  
Rilla Gantino
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Short Term ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Test Result

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food & Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.

scholarly journals PELAKSANAAN PERATURAN DAERAH PROVINSI BALI NOMOR 9 TAHUN 2009 TERKAIT DENGAN POGRAM WAJIB BELAJAR 12 TAHUN

2014 ◽  
Vol 3 (3) ◽  
Author(s):  
Ni Nyoman Budi Sentana
Keyword(s):  
Law Enforcement ◽  
Local Government ◽  
Compulsory Education ◽  
Secondary Data ◽  
Cultural Factors ◽  
Primary Data ◽  
Legal Research ◽  
Local Regulation ◽  
Community Factors ◽  
Interview Techniques

The local government of Bali Province issued a policy that was formulated in The Local Regulation of Bali Province Number 9 of 2009. In appendix of The Local Regulation Number 9 of 2009 is described a 12-year compulsory education. This study discusses the effectiveness of The Local Regulation of Bali Province Number 9 of 2009 related to the implementation of 12-years compulsory education in Bali Province and the factors that influence the effectiveness of the implementation of The Local Regulation Number 9 of 2009 related to the implementation of 12-years compulsory education in Bali Province. This research is empirical legal research. The nature of research is descriptive. The data in this study include primary data that was collected through interview techniques and secondary data that was collected through the study of literature. The research location is in Bali Province with sample in Denpasar and Bangli regency. The data collected was analyzed qualitatively and descriptively presented analytically. Effectiveness of The Local Regulation of Bali Province Number 9 of 2009 related to the implementation of 12-years compulsory education in Bali Province is not optimal in some areas. The factors that influence the effectiveness of the implementation of The Local Regulation Number 9 of 2009 related to the implementation of 12-years compulsory education in Bali Province are legal factors, law enforcement factor, means and facilities in law enforcement factor, community factors and cultural factors

scholarly journals PENGARUH KECUKUPAN MODAL, LIKUIDITAS, DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS PADA LPD DI KOTA DENPASAR

2019 ◽  
Vol 8 (6) ◽  
pp. 3360
Author(s):  
I Gst Ayu Nyoman Krisnia Putri ◽  
I Ketut Mustanda
Keyword(s):  
Quantitative Data ◽  
Sampling Method ◽  
Participant Observation ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Financial Report ◽  
Analysis Technique ◽  
Report Data ◽  
Data Source ◽  
Observation Method

The purpose of this study was to determine the effect of Capital Adequacy, Liquidity, and Non-Performing Loans on Profitability. This research was conducted at Village Credit Institutions in Denpasar City for the period 2015 to 2017. The number of samples used was 35 LPDs. with saturated sampling method. The data collection method used is the non-participant observation method, namely through observations made on the publication documents of LPD financial report data. Type of data is Quantitative data. The data source used is secondary data. The analysis technique used is multiple linear regression. This study proves that Capital Adequacy and Liquidity have a positive and significant effect on Profitability. This shows that Capital Adequacy and Liquidity affect the increase or increase in profitability, while Non Performing Loans have a negative and significant effect on profitability, this indicates that if there is an increase in Non Performing Loans then Profitability has decreased. Keywords: capital adequacy, liquidity, NPL, profitability

scholarly journals Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014.

2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Muhammad Hidayatullah ◽  
Rani Eka Diansari
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Public Ownership ◽  
Financial Report ◽  
The Public ◽  
Independent Variable

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.

scholarly journals Effect of BI Rate and Profit Sharing Rate onFinancing Income Mudharabah at PT. Bank Muamalat Indonesia 2011-2015 Period

2018 ◽  
Vol 1 (1) ◽  
pp. 24
Author(s):  
Deni Iskandar
Keyword(s):  
Sampling Method ◽  
Secondary Data ◽  
Document Analysis ◽  
Profit Sharing ◽  
Rate Effect ◽  
Research Model ◽  
Financial Report ◽  
Independent Variables ◽  
Research Relationship ◽  
Independent Variable

This study The purpose of this study is to find out how teh BI Rate effect to the mudharabah financing income, and how the profit sharing rate effect mudharabah financing income, and how to BI Rate and profit sharing rate effect mudharabah financing income. This type of research is quantitave research, the method used in this study is associative research (relationship) supported by a document analysis approach, the place which is the object of research is PT Bank Muamalat Indonesia, the sample used is the monthly financial statment off PT Bank Muamalat Indonesia in 2011 period 2015 by using the purposive sampling method. The variables in this study there are two variables, namely the independent variable (free) and the dependent variable (bound), there are two independent variables, namely BI Rate (X1) and Profit Sharing (X2) while the independent while the dependent variable is Mudharabah Financing Income (Y). The type of data used secondary data obtained from financial report published by BI, OJK, and through the official website of PT Bank Muamalat Indonesia. Data analysis show that partially the BI Rate and Profit Sharing Rate (TBH) have a positive and significant effect on Mudharabah Financing Income, as evidenced by the value of BI Rate variabel 0,0024 <0.05 and the prob value of the Rate of Sharing 0,0000 < 0,05. Taken together the BI Rate and Profit Sharing variables have a significant influence on Mudharabah Financing Income, this is evidanced by the value of prob F statistic 0,000 which is smaller than 0,05. The variable BI Rate and Profit Sharing Level has a contribution to explain Mudharabah Financing Income of 83,3% while the remaining 16,7% (100%-83,3%) is explained by other variables not examined or not included in this research model

scholarly journals Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2019 ◽  
Vol 1 (2) ◽  
pp. 572-588
Author(s):  
Patriot Jaya Ayshinta ◽  
Henri Agustin ◽  
Mayar Afriyenti
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Panel Regression ◽  
Manufacturing Companies

This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing.  Exchange rate had a significant effect on the company’s decision to do transferi pricing

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