scholarly journals Pengaruh Ukuran Pemerintah Daerah, Kekayaan Pemerintah Daerah, Dan Jumlah Penduduk Terhadap Pengungkapan Internet Budgeting Reporting

2020 ◽  
Vol 2 (1) ◽  
pp. 2099-2114
Author(s):  
Deka Anugrah Hadi ◽  
Mia Angelina Setiawan
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Sampling Technique ◽  
Public Access ◽  
Government Size ◽  
City Governments ◽  
Future Studies ◽  
Regional Management ◽  
Study Results ◽  
Regression Techniques

Internet budgeting report is considered still have shortcomings because it is not in accordance with the Instruction of the Minister of Domestic. Even though this information is the responsibility of regional governments for transparency in regional management and avoiding budget leakage. This study aims to determine the effect of local government size, local government wealth, and population on internet budgeting reporting, There is difference in this study which are sample taken from district / city governments on the island of Sumatra. The district / city governments should has an official website for public access. The sampling technique was purposive sampling. A total of 154 districts / cities were used as sampled in this study and processed by using multiple linear regression techniques. The study results indicate that the local government size has a positive and significant effect on internet budgeting reporting. While local government wealth and population does not have a significant effect on internet budgeting reporting. Future studies are suggested to examine other variables that can affect internet budgeting reporting so that they can predict more accurately and expand the research sample

scholarly journals PENGARUH OPINI AUDIT DAN TEMUAN AUDIT TERHADAP TINGKAT KORUPSI (STUDI PADA PEMERINTAH DAERAH DI INDONESIA TAHUN 2017)

2020 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Riri Safira Syahrir ◽  
Elly Suryani
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
Total Sample ◽  
Regional Government ◽  
Audit Opinion ◽  
The Public ◽  
Government Institutions ◽  
Audit Opinions

This study aims to investigate the effect of audit opinion and audit findings on the level of corruption in the Regional Government in Indonesia in 2017. The object in this study is the local government included in the Public Integrity Survey conducted by the Corruption Eradication Commission in 2017. The sampling technique used in this study was saturated sampling with a total sample of 19 local government institutions. The method used in this analysis is multiple linear regression using IBM SPSS 25. Based on the results of the test the significance of audit opinions and audit findings simultaneously evaluating the level of corruption. Partially, audit opinion variables and negative audit findings on the level of corruption

scholarly journals DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD)

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Komang Adi Kurniawan Saputra ◽  
A.A Ketut Jayawarsa ◽  
Putu Budi Anggiriawan
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Asset Management ◽  
Sampling Technique ◽  
Least Square ◽  
Government Support ◽  
Theoretical Research ◽  
Ordinary Least Square ◽  
Factors Influencing ◽  
The Village

The aim of this research is to examine the factors influencing the original income level of the villages by taking the research location in the villages managing the village fund in Buleleng-Bali Regency. Total number of 129 villages. The number of samples used in this study is equal to the number of population, The sampling technique in this study was total sampling. Meanwhile, to test the hypothesis using multiple linear regression with OLS model (Ordinary Least Square). The results obtained in this study indicate that Local Government Support, Optimalization of Village Asset Utilization and Professionalism of Village Asset Management have a significant effect on original income of the village. The contribution of this theoretical research is to contribute theoretical enrichment that underlies the increase of village original income and its practical contribution, this research can be one of reference for village apparatus, village counselor, and local government in making policy related to asset management or village property

scholarly journals ANALISIS FAKTOR–FAKTOR YANG MEMENGARUHI KETERLAMBATAN DAYA SERAP ANGGARAN (Studi Empiris Pada SKPD Pemprov NTB)

2016 ◽  
Author(s):  
Ahmad Rifai ◽  
Biana Adha Inapty ◽  
Rr Sri Pancawati M.
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Future Studies ◽  
Analysis Technique ◽  
Absorption Delay ◽  
Budgeting Process

The purpose of this study to determine whether the planning, regulation, coordination, implementation, decentralization and human resources are all factors that influence delays in budget absorption. This type of research is a survey research with purposive sampling technique that personnel involved in the budgeting process and apparatus that are involved in the process of administration. The analysis technique used is multiple linear regression analysis to analyze the variables influence the planning, regulation, coordination, implementation, decentralization and human resources in the budget absorption. Results of the study found that the planning, regulation, implementation, decentralization, coordination and human resources do not affect the absorption delay budget. Future studies should broaden the scope of the sample and fix theindicator variables are used primarily for budgeting, planning-related issues.

scholarly journals Dukungan Sosial, Optimisme dan Kebahagiaan pada Mustahiq

2020 ◽  
Vol 12 (1) ◽  
pp. 243
Author(s):  
Raras Sutatminingsih ◽  
Ihya Zaina
Keyword(s):  
Social Support ◽  
Linear Regression ◽  
Positive Relationship ◽  
Sampling Technique ◽  
The Social ◽  
High Social Support ◽  
Social Support Scale ◽  
Regression Techniques ◽  
The Relationship ◽  
Effective Contribution

Happiness is a hope in the lives of many people, including the Mustahiq. This research aims to know the relationship between social support and optimism with happiness at Mustahiq. Participants in this study were 64 Mustahiq Rumah Zakat Medan determined by purposive sampling technique. The scale of research used is the scale of happiness and optimism based on the Seligman theory, and the social support scale based on House theory. The Data on this study was analyzed using multiple linear regression techniques which results in showing a positive relationship between social support and optimism with happiness at Mustahiq with significance value of. 000 which means smaller of. 05. Social support provided an effective contribution to happiness of 30.3% and optimism by 15.5%. This study reveals that high social support and optimism can help mustahiqiq achieve happiness in his life. Therefore, the institution of Amil Zakat is expected to continue to improve the social support given at Mustahiq, especially in giving attention and assistance that is directly perceived by Mustahiq.

scholarly journals The Effect of Local Expenditure, Local Wealth Level, Audit Opinion, and Audit Findings on the Performance of Indonesian Local Governments

2020 ◽  
Vol 12 (2(I)) ◽  
pp. 12-19
Author(s):  
Luna Nur Amalina ◽  
Mahendro Sumardjo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Local Governments ◽  
Quantitative Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Size ◽  
Audit Opinion ◽  
Future Studies ◽  
Local Expenditure

This study aims to determine the effect of local expenditure, local wealth level, audit opinion, and audit findings on the performance of local governments. This study uses the quantitative method, the hypothesis testing with multiple linear regression analysis was used, using SPSS version 23. The population is the local governments of Districts/Cities in Indonesia. The sample is 489 data samples were collected. Results obtained from testing showed that local expenditure, local wealth level, and audit opinion significantly affect the performance of local governments. Meanwhile, audit findings do not have a significant effect towards the Performance of Local Governments. Future studies are expected to be able to add more variables that have not been used in this study, such as government size, local standing, and intergovernmental standing.

scholarly journals Effect of Regulation, Supervision, Village Head and Village Facilitator on The Performance of Village-Fund Management in Bogor Regency

2021 ◽  
Vol 9 (01) ◽  
pp. 330
Author(s):  
Ketsia Aprilianny Laya ◽  
Yusman Syaukat ◽  
Ma’mun Sarma Sarma
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Technique ◽  
T Test ◽  
Fund Management ◽  
Supervision System ◽  
Independent Variables ◽  
Village Communities ◽  
The Village

This study aims to test and analyze the effect of regulation, supervision system, village heads and village assistant on the performance of Village Fund Management in Bogor Regency. The sample consists of 51 respondents using purposive sampling technique, which consist of village officials (village head, village secretary, section head/head of affairs), village communities, village assistant, and local government representatives who handle village coaching and supervision in Bogor Regency. Data were analyzed using Likert scale instrument and multiple linear regression. The results showed that all the independent variables (regulation, supervision system, village head dan the village facilitator) have a siginificant effects on the success of Village Fund management if tested simultaneously (F test), but only the regulation variable had a significant effect on the management of Village Fund in Bogor Regency if a partial test was carried out (t test). The adjusted R-square value is 0,442 or 44,2% which means 44,2% of the success variable of Village Fund management can be explained by the four independent variables (regulation, supervision system, village head dan the village facilitator), while the remaining 55,8% explained by other independent variables outside the model in this study.   

scholarly journals PERBANDINGAN KINERJA PEMERINTAH DAERAH DI INDONESIA

InFestasi ◽  
2019 ◽  
Vol 15 (1) ◽  
pp. 67
Author(s):  
Netty Nurhayati ◽  
Fahmi Rizani ◽  
Kadir
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Management ◽  
Sampling Technique ◽  
Nonparametric Test ◽  
City Government ◽  
City Governments ◽  
Growth Ratio ◽  
Government Administration ◽  
And Performance

<p><em>This study aims to compare the performance of  district / city governments  in Indonesia that obtain WTP and Non-WTP opinion from BPK RI for 2014-2016 period. The financial performance variables are measured by financial ratios (decentralization degree ratio, independence ratio, effectiveness ratio , growth ratio) and performance of local government administration are measured by performance evaluation score of local government administration (EKPPD score). Sampling method using purposive sampling with judgment sampling technique. The sample in this study 216 districts / cities, consisting of 108 districts / cities that obtain WTP opinion and 108 districts / cities that obtain Non-WTP opinion. Hypothesis testing using nonparametric test ‘Mann-Whitney U Test’. The results of this study, state that the financial performance of local government and performance of local government administration on district / city governments in Indonesia that obtain WTP opinion is significantly different and better than district / city governments in Indonesia that obtained Non-WTP opinion</em>. <em>This difference shows that district / city  government that obtain WTP opinion has proven to be better in terms of financial management and local government administration compared to those who obtain Non WTP opinions.</em><em></em></p>

scholarly journals Effect of Regional Government Characteristics of Financial Performance

2019 ◽  
Vol 3 (2) ◽  
pp. 29
Author(s):  
Sari Rusmita
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Multiple Regression ◽  
Central Government ◽  
Government Size ◽  
Regional Government ◽  
City Governments ◽  
West Kalimantan ◽  
Independent Variables ◽  
Regional Governments

This study aims to determine the effect of regional government characteristics on the financial performance of district / city regional governments in West Kalimantan. This research uses multiple regression. The dependent variable used is the regional financial performance which is proxied from the level of efficiency while the independent variables used are total assets, regional expenditure, DAU, PAD, and leverage as indicators of local government characteristics. The findings of this study indicate that regional spending and dependency of district / city regional governments in West Kalimantan on central government have an influence on the financial performance of district / city governments in West Kalimantan, while government size, prosperity and leverage have no influence on the financial performance of district governments / city in West Kalimantan.

scholarly journals Pengaruh deviden, hutang, harga saham terhadap profitabilitas pada perusahaan jasa subsektor transportasi

2021 ◽  
Vol 16 (1) ◽  
pp. 29-36
Author(s):  
Widya Kartika ◽  
Ester Hasiholan Lumban Gaol ◽  
Sri Damayanti Br Pandiangan
Keyword(s):  
Linear Regression ◽  
Sampling Technique ◽  
Share Price ◽  
Collection Method ◽  
Assessment Technique ◽  
Share Prices ◽  
Dividend Payments ◽  
Equity Ratio ◽  
Regression Techniques ◽  
The Impact

The purpose of the study being studied is to examine the impact of dividends, debt, share prices on profitability in the transportation sub-sector services on the IDX. The data collection method in this research is the sampling technique. The total specimens in the studied study were 6 specimens. The assessment technique used is the multiple linear regression techniques with multiple values. This study describes that dividend payments have a partial impact on profitability, as evidenced by the t value of 2.639> 2.055 and has a sig value of 0.014 <0.05. Deb to equity ratio has no impact on profitability, this can be seen from the t-count of -1,132 <2,055 and has a sig value of 0.268> 0.05. The share price has an impact on profitability, as evidenced by the t-count of -2.163 <2.055 and a significant value of 0.040 <0.05. The R2 test of 0.181 explains the weak relationship between the variable dividend payout ratio, debt to equity ratio, and share price on the profitability of 18.1%, and the remaining 81.9% is influenced by other factors. Keywords: Dividends, Debt, Share price, Profitability.

scholarly journals Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur

2020 ◽  
Vol 8 (3) ◽  
pp. 415-424
Author(s):  
Tina Tuti Alawiyah ◽  
Mahendro Sumardjo ◽  
Dewi Darmastuti
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Management ◽  
Local Governments ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Size ◽  
Regional Government ◽  
City Governments

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.

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