Factors Affecting Financial Performance Of District/City Local Government Of Yogyakarta

The research aims to find out factors of financial performance of local goverment regencies or city in Yogyakarta. Independent variabel are wealth of local goverment, dependence with central goverment, and local goverment expenditures. On the other hand the dependent variable is financial performance of local goverment as measured by the efficiency ratio. Population of this research are local goverment financial report (LKPD) of Yogyakarta period 2010-2014 audited by BPK. The sample are estimate realization report (LRA) all regencies or city and the province of Daerah Istimewa Yogyakarta. Hypothesis of this research were examined by using multiple regression in SPSS 16 software. Result of this reearch indicate that wealth of local goverment have significant positive effect on the financial performance of local goverment. Dependence with central goverment have significant positive effect on the financial performance of local goverment. Then, local goverment expenditures also have significant positive effect on the financial performance of local goverment. Faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah kabupaten/kota yogyakarta

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Which ones are more important: characteristics or complexities? A study of the disclosure in local government financial reports

Journal of Business and Information Systems (e-ISSN: 2685-2543) ◽

10.36067/jbis.v1i2.24 ◽

2019 ◽

Vol 1 (2) ◽

pp. 77-88

Author(s):

Hari Purnama Purnama ◽

Putri Alfina

Keyword(s):

Local Government ◽

Financial Reporting ◽

The Other ◽

West Java ◽

Financial Reports ◽

Municipal Governments ◽

Financial Report ◽

Government Transparency ◽

Other Hand ◽

Positive Effect

Local Government Financial Report (LGFR) is one form of local government transparency in financial reporting for a period. The study aims to determine the effect of characteristics as proxied by the assets and size of local government, and complexity as proxied by the number of LGFRs and size of Legislature on the extent of financial report disclosure of local government. The data employed in this study are Local Government Financial Reports from 9 Municipal Governments and 18 Regencial Governments in West Java for the period 2014-2017. The results of this study suggest that the asset and size of local government have a positive effect on the degree of financial report disclosure of local government. On the other hand, the number of LGFR and legislature size has no effect on financial report disclosure of local government.

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DAMPAK PENERAPAN PSAK 50/55 (REVISI 2006) TERHADAP MANAJEMEN LABA DIPERBANKAN: PERANAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5385 ◽

2012 ◽

Author(s):

Yeasy Darmayanti ◽

Teti Susanti

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Stock Exchange ◽

Foreign Ownership ◽

The Other ◽

Financial Report ◽

Other Hand ◽

Ownership Composition ◽

Positive Effect ◽

Test Result

The practicing of earnings management in banking companies certainly has pro and con's from the stockholders, because it tends to harm the users of information and the service of financial report. This research, therefore, aims to investigate the effect of application of PSAK 50/55 (2006 revision) toward earnings management with corporate governance as the moderating variable. This research was implemented in banking companies that listed in Indonesia Stock Exchange. This research used 28 banking companies that published financial report in period of 2009 — 2011 completely. The test result indicated that the application of PSAK 50/55 (2006 revision), moderation of foreign ownership, composition of commissioner council, standard of KAP and committee of audit as the moderator did not have any significance effect toward the practicing of earnings management in banking companies that listed in ISE. On the other hand, the application of PSAK 50/55 (Revision 2006) moderated by the KAP size had the positive effect toward practicing of earnings management.

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MASIH TEPATKAH ROA SEBAGAI PENGUKURAN KINERJA KEUANGAN INDUSTRI ASURANSI DI INDONESIA?

Jurnal Manajemen dan Pemasaran Jasa ◽

10.25105/jmpj.v11i1.2508 ◽

2018 ◽

Vol 11 (1) ◽

pp. 81

Author(s):

Oyo Sukarya ◽

Farah Margaretha

Keyword(s):

Financial Performance ◽

External Factor ◽

Positive Influence ◽

The Other ◽

Insurance Companies ◽

Insurance Company ◽

Significant Positive Effect ◽

Negative Effect ◽

Positive Effect ◽

Significant Positive Influence

The problem of this research was the determinants of financial performance in insurance company in indonesia, both of internal and external factor. There are some factors that influence positively and the other side influences negatively on the financial performance. The objectives of this research was to examine the factors that affect the financial performance of insurance companies in Indonesia, which was viewed from profitability. The methodology of this research was multiple regression. The object of research is 64 insurance companies listed in Otoritas Jasa Keuangan (OJK) period 2011-2015. Finding and contribution in this research showed that leverage, equity, and management competence index proved to have a significant positive influence, on size, ownership and age, and they were proved to have a significant negative effect on retention ratio had a non-significant positive effect, and Underwriting Risk negatively influenced insignificantly into financial performace (ROA). Implication in this research was that companies need to monitor the fluctuation of leverage and Equity, that positively influence the financial performance, where leverage depends on ratio of debt to equity. In addition assets and ownership negatively affect financial performance, in order to monitor the iincrease in line with the profit increase.

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Analysis of Factors Affecting Customer Loyalty at PT. Semen Tonasa, Tbk in Palopo City

Al-Kharaj: Journal of Islamic Economic and Business ◽

10.24256/kharaj.v2i2.1533 ◽

2020 ◽

Vol 2 (2) ◽

pp. 52-66

Author(s):

Edi Indra Setiawan ◽

Evi Surahman ◽

Burhan Rifuddin

Keyword(s):

Data Analysis ◽

Data Collection ◽

Multiple Regression ◽

Customer Loyalty ◽

Sampling Technique ◽

Significant Positive Effect ◽

Analysis Method ◽

Factors Affecting ◽

Product Factor ◽

Positive Effect

This study aims to determine the influence of marketing stimulus factors (price factors, product factors, promotion factors and brand factors) to influence customer loyalty at PT. Semen Tonasa, Tbk in Palopo City. The population in this study The population in this study were all customers of PT. Semen Tonasa Tbk in the last 5 years until this research was conducted. Meanwhile, in this study, the samples taken by the researchers were the retailers of PT Semen Tonasa Tbk in Palopo City. The sampling technique uses incidental techniques with due regard to the sample criteria. While the method of data collection is through observation, interviews, commissioning. The data analysis method used is multiple regression with five variables. The results showed that Fhit> Ftab (6,041> 3.06). This means that simultaneously the marketing stimulus factors (price, product, promotion and brand) have a significant effect on customer loyalty. This means that the proposed hypothesis is accepted. Meanwhile, only partially product factor which is a marketing stimulus has a significant positive effect. This can be seen in the t test, namely the calculated value of X2 exceeds the table value (4.172> 2.131).

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Does Customer-Based Reputation Lead Customers Not to Switch? Examining Moderating Influences in Hypermarkets

International Journal of Marketing Studies ◽

10.5539/ijms.v11n2p64 ◽

2019 ◽

Vol 11 (2) ◽

pp. 64

Author(s):

Hao-Te Lu ◽

Yi-Chou Wang

Keyword(s):

Moderating Effect ◽

Additional Research ◽

The Other ◽

Significant Positive Effect ◽

Convenience Sample ◽

Other Hand ◽

The Impact ◽

The Relationship ◽

Positive Effect

Accumulating evidence underscores the importance of business reputation. Therefore, understanding the impact of reputation on customers is important and requires additional research. In this article, we attempted to understand the impact of customer-based reputation (CBR) on customers’ repatronage intentions across three hypermarkets of different sizes. We used switching inducement as a moderating variable to examine whether the relationship between CBR and repatronage intentions was moderated by inducements to switch. Inperson questionnaires/surveys were administered to a convenience sample to collect data from three different hypermarkets. In total, 1,099 questionnaires were collected and sorted for analysis. The results indicated that CBR had a significant positive effect on repatronage intentions in all three hypermarkets. On the other hand, a moderating effect was significant for only the smaller hypermarket, whereas there was no significantly interaction when large, multinational branded hypermarkets were considered.

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Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen)

Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi ◽

10.32639/fokusbisnis.v13i2.22 ◽

1970 ◽

Vol 13 (2) ◽

Author(s):

Akhmad Syarifudin

Keyword(s):

Local Government ◽

Financial Reporting ◽

Internal Control ◽

Internal Audit ◽

Significant Positive Effect ◽

Financial Report ◽

Report Quality ◽

Positive Effect

This research is conducted the Human Resource competency Influence and Role of Internal Audit on the Quality of local Goverment Finacial Report (LKPD) either directly or mediated by SPIP (Government Internal Controling System). Common problems in this study are; 1)The demand in improving LKPD quality, transparency and public accountability. 2). Readiness of personnel competence with the change in SAP (Goverment Accounting Standards). 3). The application of SPIP and, 4). The new role of Internal Audit , itâ€™s not only as the finance controler but also management consultant/SPIP builder. 5)There are someaudit findings that are not detected by internal auditor eiter BPKP or The Inspectorate, but it was found by the BPK (Supreme Audit Agency) later. Research variabels are elaborated operationally in several indicators. Apparatus competence variable is elaborate into five indicators namely; knowledge, skill, motives, traits, and self concept. Variable of Intrnal Audits role is elaborated into three indicators namely; The role of supervisor, coaching/ consulting and revieww of finncial report.Varianle of Government Internal Controling System is elaborated into five indicators namely; Internal control, risk assesment, controling activity, information and communication, and monitoring. The variable of local government financial report quality is elaborated into fou indicators namely;relevan, reliable, it can be compared, and easy to understand. The population in this research are all regional works unit of Kebumen regency that are involved in the process of local Government financial reporting. The data is taken by questionnaires which is ditributed to respondents. The variable in this study is independent variable Comptency (X1), Independncy (X2), while the dependent variable s the Governmentâ€™s Intenal Controling System (Y1) and Quality of Local Government Financial Report/LKPD (Y2). Data were analyzed using â€œAmos 18.0. The reseach result show that ; 1) HR competency has unsignificant positive effect on the quality of LKPD. 2) The role of InternalAudit has unsignificant positife effect on the quality of LKPD. 3) SPIP has siginificant positifve effect on the quality LKPD. 4) HR competency has significant positive effect to SPIP. 5) The role of Internal Audit has significant positive effect on SPIP. 6) HR competency which is mediated by SPIP has unsignificant positive effect on the quality LKPD. 7) The role of Internal Audit which is mediated SPIP has unsignificant positive effect on the quality of LKPD.

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Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan

Bongaya Journal for Research in Accounting (BJRA) ◽

10.37888/bjra.v1i2.86 ◽

2018 ◽

Vol 1 (2) ◽

pp. 51-55

Author(s):

Annas L Mappiasse

Keyword(s):

Local Government ◽

Financial Performance ◽

Financial Management ◽

Local Governments ◽

Efficiency Ratio ◽

Financial Report ◽

Regional Autonomy ◽

Public Financial Management ◽

Dependence Level ◽

Financial Management System

This research is related to the issue performance of local government in Indonesia, which needs to beimproved after the introduction of regional autonomy. Each of local governments need to establish and manage their own public financial management system. Many factors may affect the financial performance of local government. This study aimed to examine whether the characteristics of the local governments and the results of the audit can improve the financial performance of local government, as measured by the efficiency ratio. By using multiple regression analysis on 94 samples of local government financial report for year 2011, the study was able to prove that the dependence level and government expenditures have positive significant effect on financial performance. Legislative and the audit findings have negative significant effect on financial performance. While the size, wealth, and audit opinions do not affect the financial performance of thegovernment in the island of Java.

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5479 ◽

2019 ◽

Vol 6 (2) ◽

pp. 245

Author(s):

Rahmelia Ahyani ◽

Windhy Puspitasari

Keyword(s):

Corporate Social Responsibility ◽

Data Collection ◽

Real Estate ◽

Social Responsibility ◽

Financial Performance ◽

Corporate Financial Performance ◽

Significant Positive Effect ◽

Sample Collection ◽

Corporate Social ◽

Positive Effect

This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.

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PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v9i2.579 ◽

2017 ◽

Vol 9 (2) ◽

pp. 55-65

Author(s):

Meiska Lianty ◽

Dini Wahjoe Hapsari ◽

Kurnia K

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Sampling Technique ◽

The Other ◽

Analysis Method ◽

Other Hand ◽

Whole Number ◽

Convenience Sampling ◽

Positive Effect

This study aims to discover how the effect of the tax knowledge, tax socialization, and tax authorities service, either simultaneously or partially, on the taxpayers compliance in KPP Pratama Bandung Bojonagara. The research samples are the whole number of the non-employee individual taxpayers in the amount of 100 people. The sampling technique is convenience sampling and the analysis method is using multiple linear regression. Simultaneously, the tax knowledge, the tax socialization, and the tax authorities service significantly affect the taxpayers compliance in KPP Pratama Bandung Bojonagara. Partially, the result shows that both the tax knowledge and the tax authorities service significantly have positive effect and are directly proportional on the taxpayers compliance. On the other hand, the tax socialization has no significant effect on the taxpayers compliance in KPP Pratama Bandung Bojonagara.

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PENGARUH MICRO TEACHING DAN BIMBINGAN GURU PAMONG TERHADAP KEMAMPUAN MENGAJAR MAHASISWA MAGANG PROGRAM STUDI PENDIDIKAN EKONOMI STKIP PGRI TULUNGAGUNG

EQUILIBRIUM Jurnal Ilmiah Ekonomi dan Pembelajarannya ◽

10.25273/equilibrium.v4i2.650 ◽

2016 ◽

Vol 4 (2) ◽

pp. 106

Author(s):

Sulastri Rini Rindrayani

Keyword(s):

Data Analysis ◽

Multiple Regression ◽

Quantitative Research ◽

Significant Positive Effect ◽

Teaching Ability ◽

Data Collecting ◽

Positive Effect

This research is a quantitative research that aims at knowing the effect of micro teaching and guidance from trainee teacher towards apprentice student’s teaching ability of Economics Departement of STKIP PGRI Tulungagung. Quesionare is used in data collecting method. The result of data analysis using multiple regression shows (1) There is significant positive effect between micro teaching and the apprentice student’s teaching ability, (2) There is significant positive effect between guidance of trainee teacher and the apprentice students’ teaching ability. (3) There is positive effect of micro teaching and guidance from trainee teacher towards the apprentice students’ teaching ability. The volue of effect is 44,2% , meanwhile 55,8% is influenced by other factors.

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