scholarly journals Pengaruh Pengendalian Intern, Tata Kelola Dan Gaya Kepemimpinan Terhadap Kinerja Pengelola Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3346-3355
Author(s):  
Lisa Intan Sari ◽  
Nayang Helmayunita
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Leadership Style ◽  
Internal Control ◽  
Financial Management ◽  
Work Unit ◽  
Control Variables ◽  
Financial Governance ◽  
Regional Work ◽  
District Work

This study aims to analyze 1) the effect of supervision on the tinancial management performance, 2) Obtain empirical approval of the requirements for managing financial governance, 3) the influence of leadership style on the performance of financial managers. In this study using Causality Design. The population in this study is the Regional Work Unit (SKPD) in Solok Regency which collects 27 SKPD. The population in this study was 27 SKPD. The method of analysis is multiple linear regression. The result of the study found 1) Control of apprenticeship in support of financial management in the Regional Work Unit of the Solok Regency, 2) Governance supports of financial management of the Solok District Work Unit, 3) Leadership style that supports financial management in the Regional Work Unit of Solok Regency, 4) Together the internal control variables, governance and leadership style are jointly agrees on the performance of financial managers in the Solok District Work Unit.

scholarly journals Pencegahan Fraud dalam Pengelolaan Keuangan Desa

2017 ◽  
pp. 7
Author(s):  
Anantawikrama Tungga Atmadja ◽  
Adi Kurniawan Saputra
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Control Systems ◽  
Internal Control ◽  
Financial Management ◽  
Questionnaire Survey

This study aimed to examine the effect of variable competence of personnel and internal control systems to the prevention of fraud in the management of village finances with morality as a moderating variable. This study uses the questionnaire survey, the number of samples used were 57 villages receive funding villages in Buleleng. Analysis of data using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that the competence of personnel and internal control systems significant effect on the prevention of fraud village financial management, as well as the moderating influence of morality proven competence of personnel and internal control systems to the prevention of fraud in the management of village finances. 

scholarly journals Pengaruh Kualitas Audit, Lingkup Audit Dan Gaya Kepemimpinan Terhadap Efektivitas Pengendalian Internal Di Sektor Pemerintah

2020 ◽  
Vol 2 (1) ◽  
pp. 2466-2478
Author(s):  
Ivand Satria ◽  
Mia Angelina Setiawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Leadership Style ◽  
Internal Control ◽  
Sampling Technique ◽  
Know How ◽  
The Government ◽  
Quota Sampling

The study aims to know how to describe and partially test assumptions in the quality of the audit, the scope of the audit, and the leadership style which are proxy with the variables of Independence and, on the Effectiveness of Internal Control in the Government which are analyzed using multiple linear regression. The sampling technique used is quota sampling. The results showed that the quality of the audit did not affect the effectiveness of the internal control. The scope of the audit did not show any effect on the effectiveness of the internal control. And leadership style has an impact on the effectiveness of internal control.

scholarly journals PENGARUH PENGENDALIAN INTERNAL DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PADA PT. GARUDA INDONESIA (PERSERO) TBK BRANCH OFFICE PADANG

2019 ◽  
Author(s):  
Nurfitri Yunas ◽  
Aminar Sutra Dewi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Employee Performance ◽  
Control Variables ◽  
Analysis Techniques ◽  
A Value ◽  
Branch Office

This study aims to determine and analyze the Influence of Internal Control and Leadership On Employee Performance PT. Garuda Indonesia (Persero) Tbk Branch Office Padang. The method used in this research is questionnaire. The samples used were as many as 45 respondents.. Data analysis techniques used in this research is multiple linear regression with SPSS version 20. Based on the development of a hypothesis can be obtained the results of that internal control variables, the leadership of the positive and significant effect on performance of employees at PT. Garuda Indonesia (Persero) tbk Branch Office Padang with a value Adjusted R Square of 67.9% 32.1%, while the rest is affected by other variables that are not included in this study. It is advisable to improve the performance of employees to be more in focus on internal control variables by means of identifying any risks that exist to achieve company goals, so more employees can achieve company goals with optimal

scholarly journals Pengaruh Gaya Kepemimpinan, Motivasi Kerja dan Budaya Organisasi terhadap Kinerja Karyawan Pada PT. Bank BNI Syariah Palu

2019 ◽  
Vol 1 (2) ◽  
pp. 84
Author(s):  
Hariyanto Ramli Djatola
Keyword(s):  
Organizational Culture ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Leadership Style ◽  
Work Motivation ◽  
Staff Performance ◽  
Sample Data

This research aims to (1) know and analyse The effect of leadership style, work motivation and organizational culture on staff performance of PT. Bank BNI Syariah Palu; (2) know and analyse the effect of leadership style on staff performance of PT. Bank BNI Syariah Palu; (3) know and analyse the effect of work motivation on staff performance PT. Bank BNI Syariah Palu; (4) know and analyse the effect of organizational culture on staff performance of PT. Bank BNI Syariah Palu. Population in this research is 45 staff, and all of them become sample. Data in this research is analyzed by using multiple linear regression. The result shows that (1) leadership style, work motivation and organizational culture simultaneously perform positive and significant effect on staff performance of PT. Bank BNI Syariah Palu; (2) leadership style performs positive and significant effect on staff performance of PT. Bank BNI Syariah Palu; (3) work motivation performs positive and significant effect on staff performance of PT. Bank BNI Syariah Palu; and (4) organizational culture performs positive and significant effect on staff performance of PT. Bank BNI Syariah Palu.

scholarly journals Determining Factors of Fraud in Local Government

2022 ◽  
Vol 11 (1) ◽  
pp. 1-8
Author(s):  
Sukhemi Sukhemi ◽  
Indah Ayu Arum Sari ◽  
Inayat Hanum Indriati
Keyword(s):  
Local Government ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Unethical Behavior ◽  
Sampling Method ◽  
Control Effectiveness ◽  
Determining Factors ◽  
Accounting Rules ◽  
Independent Variable

The objectives of this research are to analyze determining factors of fraud in local government. This study used internal control effectiveness, compliance with accounting rules, compensation compliance, and unethical behavior as an independent variable, while fraud as the dependent variable. The research was conducted at Bantul local government (OPD). The sample of this research were 86 respondents. The sample uses a purposive sampling method. The respondent data is analyzed with multiple linear regression. The results showed: Internal control effectiveness has an impact on fraud. Compliance with accounting rules does not affect fraud. Compensations compliance does not affect fraud. Unethical behavior has an impact on fraud.

scholarly journals PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITASNYA TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI PEMERINTAHAN KABUPATEN KEPULAUAN TALAUD

2013 ◽  
Vol 2 (1) ◽  
pp. 27
Author(s):  
Dedy Aries Poae ◽  
David P. E Saerang
Keyword(s):  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Test Validity ◽  
Financial Statements ◽  
T Test ◽  
Financial Statement ◽  
F Test ◽  
Transparency And Accountability

At the time of onset of regional autonomy in the hope that emerges is more independent local governments in the implementation of government activities and conduct development in their respective areas. Government Regulation Number 24 of 2005 Government Accounting Standards neighbor besides achieving good governance is also the answer to anticipation the financial reporting guidelines that can be generally accepted.The research was conducted at the head and the staff involved in the process of financial management in the Government District Talaud Islands. This study aimed to determine the effect of financial statement presentation and accessibility to transparency and accountability in government financial management goverment Talaud Islands.Data analysis method used is the method of multiple linear regression, descriptive statistics test, test validity and reliability testing, test assumptions of classical, hypothesis testing  ( F test and t test ) , the coefficient of determination  ( R ² ) . To complete the overall data analysis used SPSS 20.0 software.The results show the financial statement presentation and accessibility significantly affect the transparency and accountability of financial management. It can be seen from the equation Y = 5,425 + + 0.579X1 0.094X2. Of multiple linear regression equation shows that the financial statement presentation and accessibility positive effect on transparency and accountability in the management of the financial statements. The correlation coefficient  ( R )  obtained for 65.3% and the coeffi cient of determination  ( R ² )  of 42.7% and the remaining 57.3% or other variables not examined in this study. Results of hypothesis testing  ( F test )  showed a significance value of 0.000 at the significant level α = 0.05 level test results mean F states H0 rejected Ha accepted. And  ( t test )  showed for the variable X1  ( Regions Financial Statements )  significant value for 0000 with a significant level of α = 0.05 then H0 is rejected means-Ha is accepted, it means the area of financial statement presentation variables significantly affect the transparency and accountability of financial management. For the variable X2  ( Aksesibilitan Regional Financial Statements )  significant value of 0.526 with a significant level of α = 0.05 then H0 is accepted means Ha rejected, meaning that the variable with Regional Financial Statements do not significantly affect the Transparency and Accountability of Financial Management.

scholarly journals PENGARUH GAYA KEPEMIMPINAN, KEBIJAKAN DESENTRALISASI, DAN DISIPLIN KERJA, TERHADAP KINERJA MANAJERIAL PADA SKPD DI KABUPATEN LOMBOK TIMUR TAHUN 2018

2018 ◽  
Vol 7 (2) ◽  
pp. 129
Author(s):  
H. L. Ahmad Mudhani
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Leadership Style ◽  
Managerial Performance ◽  
Partial Regression Coefficient ◽  
Normality Test ◽  
Analysis Technique ◽  
Decentralization Policy ◽  
Saturated Sample ◽  
Positive Effect

In this study aims to determine whether there is an influence between leadership style, work discipline and decentralization policy on managerial performance in regional work units (SKPD) in East Lombok. Using the Saturated Sample method, 30 SKPD were taken. The analysis technique used is multiple linear regression, performs the classic assumption test (prerequisite) which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test. After that also hypothesis testing using t-statistics to test the partial regression coefficient, and F-statistics to test the effect together with the level of 5% (0.05).Based on normality test, autocorrelation test, multicollinearity test and heteroscedasticity test, all independent variables are free from disturbances and no variables deviate from the classical assumptions (Prerequisites). This shows that the available data fulfills the requirements to use multiple linear regression equation models. From the results of the analysis show that leadership style has a positive effect on managerial performance, decentralization policy has no effect on managerial performance, and work discipline has a positive effect on managerial performance.Keywords : leadership style, work discipline, decentralization policy and managerial performance

PENGARUH LATAR BELAKANG PENDIDIKAN DAN LATAR BELAKANG POLITIK TERHADAP PENGAWASAN KEUANGAN DAN BARANG MILIK DAERAH OLEH DEWAN PERWAKILAN RAKYAT DAERAH DENGAN PARTISIPASI MASYARAKAT SEBAGAI VARIABEL PEMODERASI

2019 ◽  
Vol 2 (2) ◽  
pp. 57-65
Author(s):  
Yulita Deisyi ◽  
Meinarni Asnawi ◽  
Aaron M. A. Simanjuntak
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Sampling Method ◽  
Test Technique ◽  
Data Analysis Technique ◽  
Analysis Technique ◽  
Political Background

This study aims to determine the effect of personal background, political background, andcommunity participation as a moderating variable on the supervision of financial management andregional assets. This research was conducted in Pegunungan Bintang Regency using a sample of 31respondents. Sampling method with a saturated sampling method. The data analysis technique usedis the instrument test technique including moderation regression and multiple linear regression. Theresults show partially that the variable background of education, political background, andcommunity participation did not significantly influence the supervision of financial managementand regional assets.

scholarly journals Pengaruh Pengendalian Internal, Moralitas Individu Dan Budaya Etis Organisasi Pada Kecenderungan Kecurangan Akuntansi

2019 ◽  
pp. 1063
Author(s):  
I Dewa Gede Praditya Chandrayatna ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Control Individual ◽  
Ethical Culture ◽  
Accounting Fraud ◽  
Organizational Ethical Culture

This study aims to determine the effect of internal control, individual morality and organizational ethical culture on accounting fraud tendencies. This research is located at PT. Regional Development Bank (BPD) Bali. The population in this study were 236 employees of PT. BPD Bali. The number of samples used was 172 employees using the nonprobability sampling method specifically purposive sampling. Data was collected through survey methods with questionnaire instruments. The results of this research questionnaire were measured using a modified Likert scale. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of multiple linear regression analysis, it is shown that internal control, individual morality and organizational ethical culture negatively influence accounting fraud tendencies. The implication of this research theoretically is supporting the theory of fraud triangle and the theory of moral development. Keywords: internal control, individual morality, organizational ethical culture, accounting fraud tendency  

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