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

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.

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Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), Jumlah Penduduk Dan Luas Wilayah Terhadap Belanja Modal Pemerintah Daerah

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i4.295 ◽

2020 ◽

Vol 2 (4) ◽

pp. 3452-3467

Author(s):

Bintang Marseno ◽

Erly Mulyani

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Fiscal Year ◽

Capital Expenditures ◽

Regional Government ◽

Significance Level ◽

West Sumatra

This study aims to see the effect of Economic Growth, Local Own Revenue (PAD), Total Population, and Area of Regional Government on Capital Expenditures in Regency/ City in West Sumatra Province. This type of research is quantitative research. The sample in this study is the report on the realization of the APBD in 19 regency/ cities in West Sumatra for the 2016-2019 fiscal year. The data analysis technique used is Multiple Linear Regression Analysis with the help of SPSS 24. Based on the Multiple Linear Regression Analysis with a significance level of 0.05, the results show that Local Own Revenue (PAD) and Regional Area have a significant effect on Capital Expenditures, where the significant level - are 0.000 and 0.000, respectively.

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PENGARUH UKURAN PEMERINTAH DAERAH, PENDAPATAN ASLI DAERAH DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2019.v08.i08.p02 ◽

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

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PENGARUH KARAKTERISTIK PEKERJAAN DAN STRESS KERJA TERHADAP KINERJA KARYAWAN BIDANG TP-OP DINAS PSDA PROV SUMBAR

10.31219/osf.io/ev6w4 ◽

2020 ◽

Author(s):

Zusmawati ◽

Dian Eka Hasdi

Keyword(s):

Work Stress ◽

Linear Regression Analysis ◽

Test Validity ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Reliability Test ◽

Significant Positive Effect ◽

West Sumatra ◽

Independent Variable ◽

Positive Effect

This research aims to know the influence of characteristics of work and stress of work on performance of employees field TP-OP Department PSDA Prov. West Sumatra, this research independent variable i.e. conflict of characteristics of work and stress of work, while the dependent variable i.e. the performance of employees. The population used in this study are employees who work, this research sample as many as 32 people respondents and techniques used is Pusposive Sampling (sample retrieval based on criteria or specific terms). The analysis used in the study include the test validity, reliability test, test, test the classical assumption multikolinieritas, heterokedastisitas test, multiple linear regression analysis, koefisiendeterminasi, hypothesis testing that includes testing of the t test, F , and the coefficient of Determination (R2). Partially pointed out that conflicts do not affect significant characteristics on performance of employees. While significant positive effect of work stress on performance of employees. Therefore, to improve the performance of employees, work stress seoptimal may need to be managed by giving an appropriate workload.

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The Effect Of Csr; Credit Interest; And Bank Size On Financial Performance.

Jurnal Akuntansi ◽

10.24912/ja.v23i2.576 ◽

2019 ◽

Vol 23 (2) ◽

pp. 177 ◽

Cited By ~ 1

Author(s):

Nurainun Bangun

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Corporate Social ◽

Positive Effect

The purpose of this research is to obtain empirical evidence about the effect of corporate social responsibility, credit interest, and bank size on financial performance at banking companies listed in Indonesia Stock Exchange in 2015-2017. The benefit of this research is to help convince investors to invest in the bank's companies . This research used a purposive sampling technique to collect data and consisted of 93 banking companies listed on the Indonesia Stock Exchange in 2015-2017. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 10 version. The results of the research based on the tests that have been carried out state that corporate social responsibility, and credit interest not had a significant effect on financial performance, while bank size had a significant positive effect on financial performance.

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PENGARUH ROA, NPM dan DER TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)

Medikonis ◽

10.52659/medikonis.v11i1.27 ◽

2020 ◽

Vol 11 (1) ◽

pp. 59-70

Author(s):

Yubiharto Yubiharto ◽

Nurlaela Rakhma Hastuti

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Mining Companies ◽

Csr Disclosure ◽

Positive Effect

The problem in this research is the low level of CSR disclosure or social responsibility in mining companies, even though in reality it is stated in the law that every company is required to disclose social responsibility. This research is an empirical study on mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The purpose of this study was to determine the effect of ROA, NPM and DER on CSR. This research is quantitative descriptive. The data used are secondary data with direct collection through the company's annual report. This sampling technique uses a separate sample criteria taken from mining companies that disclose CSR using the GRI index. Data analysis in this study used multiple linear regression analysis with SPSS 24 software. The results of this study indicate that partially the ROA variable has no significant positive effect on CSR, while the NPM and DER variables have a significant positive effect on CSR. However, all variables simultaneously influence CSR.

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Risiko Kredit, Risiko Pasar, Dan Kinerja Keuangan Perbankan Pada Masa Pandemi Covid-19

JURNAL MUTIARA AKUNTANSI ◽

10.51544/jma.v6i2.2141 ◽

2021 ◽

Vol 6 (2) ◽

pp. 150-157

Author(s):

Rini Dwi Astuti ◽

Dewa Putra Krishna Mahardika

Keyword(s):

Credit Risk ◽

Financial Performance ◽

Sampling Method ◽

Banking Sector ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Market Risk ◽

Industrial Sectors ◽

Positive Effect

The Covid-19 pandemic began to spread in Indonesia in March 2020. This caused a number of industrial sectors in Indonesia to experience a decrease in financial performance. One of the sectors that experienced a decline in financial performance was the banking sector. This study has purpose to determine the effect of credit risk and market risk on financial performance in commercial banks registered on the Indonesia Stock Exchange in the first until fourth quarters of 2020. The samples in this study is 35 banks. The sample is obtained by purposive sampling method. The method of analysis in this study is multiple linear regression analysis. From the results of the study, simultaneously credit risk and market risk affect financial performance. credit risk negatively affects financial performance. while market risk has a positive effect on financial performance

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

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v7i2.4254 ◽

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

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The Quality Analysis of Financing and Funding On the Performance of Bank Syariah Mandiri Jember Area of 2015 - 2019

International Journal of Scientific Research and Management ◽

10.18535/ijsrm/v8i06.em04 ◽

2020 ◽

Vol 8 (06) ◽

pp. 1844-1853

Author(s):

Roro Wardhani ◽

Barid Paladin Apramada ◽

Isti Fadah ◽

Sumani

Keyword(s):

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Population Characteristics ◽

Quality Analysis ◽

Significant Positive Effect ◽

Significant Negative Effect ◽

Negative Effect ◽

Productive Assets ◽

Positive Effect

Abstract In general, this study aims to analyze the Quality of Funding and Funding Against the Performance of Sharia Bank Mandiri in Jember Area for the Period 2015 - 2019. The population of this study is the quarterly financial statements of Bank Syariah Mandiri in Jember Area in 8 branches from 2015 to 2019. The sample is part of a population object that represents its population characteristics. The sampling design in this study was by means of the census method, namely the population being the study sample, so that collected 8 x 5 x 4 = 160 data analysis. Hypothesis testing uses multiple linear regression analysis test tools. After analyzing the data, several conclusions can be drawn, namely: the quality of current productive assets partially has a significant positive effect on the performance of Bank Syariah Mandiri in Jember Area, which is proxied by ROA, the quality of productive assets under special attention partially has a significant negative effect on the performance of Bank Syariah Mandiri in Jember Area , the quality of substandard productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of productive assets is doubtful partially has a significant negative effect on the performance of Bank Syariah Mandiri Area Jember, the quality of the non-productive assets partially has a significant negative effect on the performance of Bank Syariah Mandiri In Jember Area, funding proxied by DPK partially has a significant positive effect on performance. Keywords: financing quality, funding and performance

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Pengaruh Tarif Pelayanan Terhadap Kinerja Keuangan Pada Badan Layanan Umum RSUP Dr. Wahidin Sudirohusodo Makassar

Tata Kelola ◽

10.52103/tatakelola.v7i2.135 ◽

2020 ◽

Vol 7 (2) ◽

pp. 115-126

Author(s):

Fatmawati Fatmawati ◽

Abdul Rahman Mus ◽

Ibrahim Dani

Keyword(s):

Linear Regression ◽

Financial Performance ◽

Public Service ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Service Agency ◽

Research Implementation ◽

The Board Of Directors ◽

Analysis Models ◽

Positive Effect

Penelitian ini bertujuan untuk mencari bukti empirik apakah penerapan Tarif Menkes RI, Tarif Otonomi Daerah dan Tarif BPJS Berpengaruh terhadap Kinerja keuangan RSUP.Dr.Wahidin Sudirohusodo Makassar , untuk melihat pengaruh penerapan Tarif Pelayanan terhadap Kinerja Keuangan Badan Layanan Umum RSUP.Dr.Wahidin Sudirohusodo Makassar menggunakan tiga variabel yaitu, Tarif Menkes (X1), Tarif otonomi Direksi (X2), dan Tarif BPJS (X3). Dalam penelitian ini, sampel yang diambil adalah 50 orang dari pasien yang berkunjung dan pegawai di RSUP. Dr. Wahidin Sudirohusodo Makassar. Pengumpulan data dilakukan melalui observasi langsung dan survei yang diperoleh dengan cara pembagian kuesioner kepada para responden. Penelitian ini menggunakan model analisis regresi linier berganda dengan software SPSS V 20.. Hasil penelitian menunjukkan bahwa Tarif otonomi Direksi dan Tarif BPJS berpengaruh positif dan signifikan terhadap kinerja keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar dan Tarif Menkes RI berpengaruh positif dan tidak signifikan terhadap Kinerja Keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar. Hal ini ditunjukkan dari hasil uji regresi linear berganda yang menunjukkan Y = 1,319 + 0,063 X1 + 0,183 X2 + 0,503X3 . Berdasarkan hasil kesimpulan penelitian ini Penerapan Tarif Menkes RI,Tarif otonomi Direksi dan Tarif BPJS berpengaruh positif terhadap Kinerja Keuangan Badan Layanan Umum RSUP. Dr. Wahidin Sudirohusodo Makassar. This research aims to find empirical evidence whether the application of the Menkes tariff, regional autonomy tariff and BPJS tariff affect the financial performance of RSUP. Dr. Wahidin Sudirohusodo Makassar, to see the influence of the implementation of service tariffs on the financial performance of the RSUP public Services Agency. Dr. Wahidin Sudirohusodo Makassar uses three variables, namely Menkes Tariff (X1), the autonomy rate of the Board of Directors (X2), and the Tariff BPJS (X3). In this study, samples were 50 people from visiting patients and employees at RSUP. Dr. Wahidin Sudirohusodo Makassar. Data collection is conducted through direct observation and surveys obtained by the distribution of questionnaires to respondents. This research uses multiple linear regression analysis models with SPSS V 20 software. The results showed that the autonomous tariff of directors and tariffs of BPJS have a positive and significant effect on the financial performance of the RSUP General Services Agency. Dr. Wahidin Sudirohusodo Makassar and tariff Menkes RI effect positive and insignificant to the financial performance of public service agency RSUP. Dr. Wahidin Sudirohusodo Makassar. It is shown from a double linear regression test result showing Y = 1.319 + 0.063 X1 + 0.183 X2 + 0, 503X3. Based on the results of the conclusion of this research implementation of tariff Menkes RI, the tariff and tariff autonomy of BPJS has a positive effect on the financial performance of public service agency RSUP. Dr. Wahidin Sudirohusodo Makassar.

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The Impacts of Tax Examinations, Tax Sanctions and Tax Hostage (Gijzeling) on Taxpayers’ Formal Compliance

Riset ◽

10.35212/riset.v1i2.25 ◽

2019 ◽

Vol 1 (2) ◽

pp. 143-152

Author(s):

Dewi Puspitasari

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Positive Effects ◽

Positive Effect

The purpose of this study is to determine whether there are impacts of tax audits (X1), tax sanctions (X2), and tax holdings (X3), on formal compliance of taxpayers (Y). The population in this study is the taxpayers registered with KPP Cibitung who live in RW 030 Tambun South. The samples consist of 100 taxpayers using an explanatory sampling method. This type of research is quantitative. The data analysis uses multiple linear regression analysis with SPSS version 25.0 program. Based on data analysis, the results of this study indicate that partially tax audits (X1), tax sanctions (X2), and tax hostage (gijzeling) (X3) have a significant positive effect on taxpayers’ formal compliance (Y). Meanwhile simultaneously tax audits (X1), tax sanctions (X2) and tax hostage (gijzeling) (X3) have significant positive effects on taxpayers’ formal compliance of (Y), with an Adjusted R Square value of 0.444 or 44.4%.

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