scholarly journals Akuntabilitas koperasi simpan pinjam di Jawa Tengah

2020 ◽  
Vol 23 (1) ◽  
pp. 97-112
Author(s):  
Benedicta Adinsa Bella Savira ◽  
Indira Januarti
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Statements ◽  
Financial Indicators ◽  
Savings And Loans ◽  
Central Java ◽  
Size Number ◽  
Savings And Loan ◽  
Central Java Province

Cooperatives’ executives rely on audited financial statements as a form of accountability to their members. The number of savings and loan cooperatives (KSP – Koperasi Simpan Pinjam) in Indonesia is growing rapidly. However, the issue of audit demands by cooperatives in Indonesia is still relatively understudied. Thus, this study seeks to empirically investigate the effects of cooperatives’ size (number of members and total assets) and financial indicators (liquidity and liabilities) on audit demands. The research sample is 108 primary cooperatives in Central Java Province generated from the Provincial Office of Cooperatives and Small and Medium Entreprises (SMEs) of Central Java that have savings and loans units. The logistic regression analysis demonstrates that number of members, total assets, and liabilities positively affect audit demand. However, liquidity ratio does not affect audit demand.

scholarly journals Binary Logistic Regression Analysis of Variables That Influence Poverty in Central Java

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Sendi Nugraha Nurdiansah ◽  
Laelatul Khikmah
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Binary Logistic Regression ◽  
Equation Model ◽  
Binary Logistic Regression Analysis ◽  
Poor People ◽  
Regional Government ◽  
Central Java ◽  
The Government

The phenomenon of poverty is a serious problem faced by almost every country in the world. This is because poverty can affect various aspects of people's lives. One of the causes of poverty is due to lack of income and assets to meet basic needs such as food, clothing, housing, health level and acceptable education. In addition, poverty occurs because of the powerlessness of society to get out of the problems it faces. The Central Java regional government incorporated poverty issues into the Regional Medium-Term Development Plan (RPJMD) because Central Java has a high number of poor people. This was done as an effort by the Central Java government to reduce poverty. Therefore, research is needed to find out the variables that most influence poverty in order to assist the government in developing the RPJMD. To find out what factors influence poverty in Central Java with the dichotomous categorical response variable, binary logistic regression analysis was used. The results showed that based on the analysis conducted did not obtain a logistic regression equation model because there were no significant parameters because there were no variables that had a sig value <0.05. Existing variables are Number of Population, Female Head of Household, Number of Children not in School, Number of Disabled Individuals, Number of Chronic Disease Individuals, Unemployment, Non-Electricity Lighting Sources, Unprotected Drinking Water Sources, Kerosene and Wood Cooking Fuels, Location Facilities Defecation (BAB) Not Available, so there are no variables that affect the level of poverty in Central Java Province.

scholarly journals Logistic Regression Analysis on the Determinants of Stunting among Children Aged 6-24 Months in Purworejo Regency, Central Java

2019 ◽  
Vol 4 (3) ◽  
pp. 158-169
Author(s):  
Atika Rakhmahayu ◽  
◽  
Yulia Lanti Retno Dewi ◽  
Bhisma Murti ◽  
◽  
...  
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Central Java

scholarly journals PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN

2017 ◽  
Vol 5 (2) ◽  
Author(s):  
Sofia Dinil Qoyyimah ◽  
Masiyah Kholmi ◽  
Gina Harventy
Keyword(s):  
Corporate Governance ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Statements ◽  
Financial Statement

Purpose of this research to know influence of corporate governance, audit tenure, and KAP size tointegrity of financial statement. The method of analysis used is logistic regression analysis. Theresearch sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results ofthe study show that the integrity of financial statements can not be controlled with corporategovernance, audit tenure and KAP size.Keywords:audit tenure, corporate governance, financial statement, KAP size

scholarly journals PENGARUH JUMLAH SEGMEN OPERASI DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 17 (1) ◽  
pp. 11
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Financial Statements ◽  
Company Size ◽  
Financial Reports ◽  
Public Companies ◽  
Significance Level ◽  
Financial Report ◽  
Annual Financial Report

ABSTRAK  Informasi yang terkandung dalam laporan keuangan harus relevan untuk memenuhi kebutuhan pengguna dalam proses pengambilan keputusan. Tuntutan akan kepatuhan terhadap ketepatan waktu pelaporan dalam menyampaikan laporan keuangan perusahaan publik di Indonesia telah diatur dalam Keputusan Ketua Badan Pengawas Pasar Modal Nomor KEP-346/BL/2011 tentang Penyampaian Laporan Keuangan Berkala Emiten atau Perusahaan Publik. Dalam lampirannya, yaitu Peraturan Bapepam Nomor X.K.2, menyebutkan bahwa laporan keuangan tahunan harus disertai dengan laporan akuntan dengan pendapat yang lazim dan disampaikan kepada Bapepam selambat-lambatnya pada akhir bulan ketiga (90 hari) setelah tanggal laporan keuangan tahunan. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi ketepatan waktu pelaporan laporan keuangan. Faktor – faktor yang diuji dalam penelitian ini adalah jumlah segmen operasi, ukuran perusahaan dan reputasi KAP sebagai variabel moderasi. Data yang digunakan yaitu data sekunder perusahaan LQ45 yang terdaftar di BEI tahun 2015 - 2019. Analisis data yang digunakan yaitu menggunakan Logistic Regression Analysis pada tingkat signifikansi 5%. Diperoleh hasil bahwa jumlah segmen operasi dan ukuran perusahaan tidak mempengaruhi ketepatan waktu pelaporan laporan keuangan perusahaan. Sementara itu, reputasi KAP tidak memoderasi pengaruh jumlah segemen operasi dan ukuran perusahaan terhadap ketepatan waktu pelaporan laporan keuangan perusahaan.Kata kunci: segmen operasi, ukuran perusahaan, ketepatan waktu, reputasi KAP  ABSTRACT The information contained in the financial statements must be relevant to meet the needs of users in the decision making process. The demand for compliance with the timeliness of reporting in submitting financial reports of public companies in Indonesia has been regulated in the Decree of the Chairman of the Capital Market Supervisory Agency Number KEP-346 / BL/2011 concerning Submission of Periodic Financial Reports of Issuers or Public Companies. In its attachment, Bapepam Regulation Number X.K.2, states that the annual financial report must be accompanied by an accountant's report with the usual opinion and submitted to Bapepam no later than the end of the third month (90 days) after the date of the annual financial report. This study aims to examine the factors that affect the timeliness of reporting financial statements. The factors tested in this study were the number of operating segments, company size and KAP reputation as moderating variables. The data used are secondary data from LQ45 companies listed on the IDX in 2015 - 2019. Analysis of the data used is Logistic Regression Analysis at a significance level of 5%. The results show that the number of operating segments and company size do not affect the timeliness of reporting the company's financial statements. Meanwhile, the reputation of KAP does not moderate the effect of the number of operating segments and company size on the timeliness of reporting the company's financial statements. Keywords: operating segments, company size, timeliness, reputation of KAP

scholarly journals Pengaruh Kepemilikan Publik dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan

2021 ◽  
Vol 4 (2) ◽  
pp. 809-820
Author(s):  
Ida Fitriyani ◽  
Dwi Indah Lestari
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Public Ownership ◽  
Financial Report ◽  
Analysis Technique

This study aims to determine the effect of public ownership and profitability on the timeliness of financial report submission. Secondary data used in this research is the company's audited annual financial statements. The population in this study is mining sector companies listed on the Indonesia Stock Exchange 2014-2018. The sampling technique used in this research is purposive sampling, thereby obtained 180 samples from 36 companies. The analysis technique used in this research is logistic regression analysis. The results showed that the partial public ownership does not affect the timeliness of financial report submission, while profitability positive and significant impact on the timeliness of financial report submission. Public ownership and profitability simultaneously have a positive and significant effect on the timeliness of financial report submission. Keywords: Public Ownership, Profitability and Timeliness of Financial Report Submission.

scholarly journals PRICE SENSITIVITY ANALYSIS ON PURCHASING DECISION PROCESS OF DURIAN IN JEPARA REGENCY AND SEMARANG CITY CENTRAL JAVA

2018 ◽  
Vol 5 (1) ◽  
pp. 9
Author(s):  
Khofiatun Nida ◽  
Titik Ekowati ◽  
Siswanto Imam Santoso
Keyword(s):  
Sensitivity Analysis ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Decision Process ◽  
Descriptive Analysis ◽  
Price Sensitivity ◽  
Central Java ◽  
Factor Income ◽  
Trigger Price

Uncertainty of harvested area and the amount of durian production each year makes the price of the durian tend to fluctuate. Price changes can trigger price sensitivity at the consumer level. This study aimed to analyze the level of durian price sensitivity in Jepara Regency and Semarang City and analyze the factors that make the process of buying durian in Jepara Regency and Semarang City. The analysis used in this research was descriptive analysis and logistic regression analysis. The price suggests that the price of Jepara Regency and Semarang City is IDR 45,000.00 – 50,000.00. Overall price levels received durian consumers in the Semarang City was higher than Jepara Regency. Based on the results of logistic regression analysis, it is known that simultaneously the price factor, income, occupation, age, taste, shape, size, aroma, color. and size.

scholarly journals ANALISIS PENGARUH FRAUD DIAMOND DALAM MENDETEKSI TINGKAT ACCOUNTING IRREGULARITIES

2017 ◽  
Vol 6 (2) ◽  
pp. 167
Author(s):  
Zulvi Nurbaiti ◽  
Rustam Hanafi
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Financial Restatement

This study aimed to analyze the factors that effect the level of accounting irregularities. Accounting Irregularities isthe aggresive accounting practices, misuse of the facts that apply to the financial statements either intentionallyor unintentionally, omission or misinterpretation of accounting standarts, and fraud. The variables of thr frauddiamond that used is pressure, opportunity, rationalozation and capability. The population in this study is the nonfinancialcompanies listed in Indonesia Stock Exchange in 2012-2014 and the sampling technique is purposivesampling. The type of data used are secondary data from Indonesia Stock Exchange in the form of financialstatement. Total sample of this study is 81 non financial companies, that perform restatement during 2012 until2014. This research used logistic regression analysis to test the hypothesis. The result of this study indicate thatrationalization has positif significant effect on the level of accounting irregularities. While the pressure, opportunityand capability had no significant effect on the level of accounting irregularities.Keywords : Accounting Irregularities, Fraud,Fraud Diamond, Financial Restatement

ANALISIS HUBUNGAN SARANA, PENGETAHUAN, DAN SIKAP BIDAN PRAKTIK MANDIRI DENGAN KEPATUHAN MENJALANKAN STANDAR PELAYANAN ANTENATAL CARE DI KOTA PADANGSIDIMPUAN

2019 ◽  
Vol 2 (1) ◽  
pp. 27-33
Author(s):  
Megawati Sinambela ◽  
Evi Erianty Hasibuan
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Antenatal Care ◽  
Pregnant Women ◽  
Logistic Regression Analysis ◽  
Care Service ◽  
Multivariate Logistic Regression Analysis ◽  
Bivariate Analysis ◽  
Cross Sectional ◽  
The North

Antenatal care is a service provided to pregnant women to monitor, support maternal health and detect mothers whether normal or problematic pregnant women. According to the WHO, globally more than 70% of maternal deaths are caused by complications of pregnancy and childbirth such as hemorrhage, hypertension, sepsis, and abortion. Based on data obtained from the profile of the North Sumatra provincial health office in 2017, in the city of Padangsidimpuan in 2017 the coverage of ANC visits reached (76.58%) and had not reached the target in accordance with the 2017 Provincial Health Office strategy plan (95%). This type of research was an observational analytic study with a cross sectional design. The population in this study were independent practice midwives who were in the Padangsidimpuan, the sample in this study amounted to 102 respondents. The technique of collecting data used questionnaires and data analysis used univariate, bivariate and multivariate analysis with logistic regression analysis. Based on bivariate analysis showed that there was a relationship between facilities, knowledge and attitudes of independent midwives with compliance with the standards of antenatal care services with a value of p <0.05. The results of the study with multivariate logistic regression analysis showed that the factors associated with the compliance of independent midwives in carrying out antenatal care service standards were attitudes with values (p = 0.026).

scholarly journals Efficacy of flurbiprofen axetil for preventing postanesthetic shivering in patients undergoing gynecologic laparotomy surgeries

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Atsushi Kotera
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Postoperative Pain ◽  
Logistic Regression Analysis ◽  
Pain Control ◽  
Multivariate Logistic Regression Analysis ◽  
Multivariate Logistic Regression ◽  
Postoperative Pain Control ◽  
Flurbiprofen Axetil ◽  
Postanesthetic Shivering

Abstract Background Postanesthetic shivering is an unpleasant adverse event in surgical patients. A nonsteroidal anti-inflammatory drug has been reported to be useful in preventing postanesthetic shivering in several previous studies. The aim of this study was to evaluate the efficacy of flurbiprofen axetil being a prodrug of a nonsteroidal anti-inflammatory drug for preventing postanesthetic shivering in patients undergoing gynecologic laparotomy surgeries. Method This study is a retrospective observational study. I collected data from patients undergoing gynecologic laparotomy surgeries performed between October 1, 2019, and September 30, 2020, at Kumamoto City Hospital. All the patients were managed with general anesthesia with or without epidural analgesia. The administration of intravenous 50 mg flurbiprofen axetil for postoperative pain control at the end of the surgery was left to the individual anesthesiologist. The patients were divided into two groups: those who had received intravenous flurbiprofen axetil (flurbiprofen group) and those who had not received intravenous flurbiprofen axetil (non-flurbiprofen group), and I compared the frequency of postanesthetic shivering between the two groups. Additionally, the factors presumably associated with postanesthetic shivering were collected from the medical charts. Intergroup differences were assessed with the χ2 test with Yates’ correlation for continuity category variables. The Student’s t test was used to test for differences in continuous variables. Furthermore, a multivariate logistic regression analysis was performed to elucidate the relationship between the administration of flurbiprofen axetil and the incidence of PAS. Results I retrospectively examined the cases of 141 patients aged 49 ± 13 (range 21-84) years old. The overall postanesthetic shivering rate was 21.3% (30 of the 141 patients). The frequency of postanesthetic shivering in the flurbiprofen group (n = 31) was 6.5%, which was significantly lower than that in the non-flurbiprofen group (n = 110), 25.5% (p value = 0.022). A multivariate logistic regression analysis showed that administration of flurbiprofen axetil was independently associated with a reduced incidence of postanesthetic shivering (odds ratio 0.12; 95% confidence interval, 0.02-0.66, p value = 0.015). Conclusions My result suggests that intraoperative 50 mg flurbiprofen axetil administration for postoperative pain control is useful to prevent postanesthetic shivering in patients undergoing gynecologic laparotomy surgeries.

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