scholarly journals Good Cooperatives’ Governance and Performance in Banyumas Region

2020 ◽  
Vol 18 (2) ◽  
Author(s):  
Feriyani Budiyah ◽  
Eko Suyono
Keyword(s):  
Empirical Evidence ◽  
Sampling Method ◽  
Good Governance ◽  
Purposive Sampling ◽  
And Performance ◽  
Cooperative Governance

This study aims to analyze the influence of good cooperative governance (i.e., transparency,accountability, responsibility, independence, and fairness) on cooperative performance. Byusing a purposive sampling method this study ended-up with 32 cooperatives in Banyumas assamples with the questionnaires were distributed during August 7-13, 2015. The findings fromOLS regression show that all governance variables (i.e., transparency, accountability,responsibility, independence, and fairness) influence positively on cooperative performance.Therefore, with its limitation such as a small number of samples this study contributes to thebody of knowledge by providing empirical evidence on how governance variable influencespositively for cooperative performance in the lack of study on the issues of good governance forcooperatives.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN, KINERJA, DAN RISIKO TERHADAP KOMPENSASI EKSEKUTIF

PARAMETER ◽  
2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Suroyo
Keyword(s):  
Data Analysis ◽  
Executive Compensation ◽  
Empirical Evidence ◽  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Sample Data ◽  
And Performance

This study aimed to obtain empirical evidence about the influence of ownerhip structure, risk, and performance to the executive compensation. The population of this study was all banking industries are listed in Indonesia Stock Exchange (ISX) in 2011-2013. Sample of this study selected by used purposive sampling method. There are 35 banking industries each year which fulfilled criterion as the research sample. Data analysis was perform by used statistic program, Smart-PLS version 3.0. The result of this study showed that ownership structure had no significantly influence to the executive compensation of banking industries in Indonesia. Meanwhile, the performance and the risk significantly influence to the executive compensation of banking industries in Indonesia.

scholarly journals Pengaruh Profitabilitas pada Kebijakan Dividen dengan Investment Opportunity Set sebagai Variabel Pemediasi

2020 ◽  
Vol 30 (1) ◽  
pp. 212
Author(s):  
Ida Ayu Nabila Meidyna ◽  
Made Mertha
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Investment Opportunity Set

The amount of dividends distributed to shareholders depends on the company's dividend policy. This study aims to obtain empirical evidence about the effect of profitability on dividend policy with an investment opportunity set as a mediating variable. This research was conducted at companies classified as LQ45 index on the Indonesia Stock Exchange. The sampling method used was purposive sampling to obtain 87 observations. Data analysis technique used is path analysis. Based on research results, it is known that profitability has a positive and significant effect on investment opportunity set. Profitability has a positive and significant effect on dividend policy. Investment opportunity set has a negative and significant effect on dividend policy. Investment opportunity set is able to mediate the effect of profitability on dividend policy.

scholarly journals The Effect of Recruitment and Training on Commitment and Performance of Village Business Entity (Bumdes) Management in Kampar Regency Riau Province

2020 ◽  
Vol 2 (2) ◽  
pp. 135-146
Author(s):  
Novianti Zalukhu ◽  
Susi Hendriani ◽  
Kurniawaty Fitri
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
And Performance ◽  
And Training

This study aims to determine the effect of recruitment and training on the commitment and performance of Village Bussiness Entity managers in Kampar district. The population in this study were all managers who were members of Village Bussiness Entity in Kampar Regency. Primary data in this study were collected by using questionnaire as research instrument to prove the results of the study. Multiple regression analysis with the assistance of the SPSS program was used to test the hypothesis in this study. The sampling technique was purposive sampling method (30 Village Bussiness Entity in 30 Kampar District Villages). The results showed that: 1) There's is positive and significant influence between recruitment and commitment of Village Bussiness Entity, 2) There was positive but not significant effect between training and commitment of Village Bussiness Entity managers, 3) There is positive and simultaneously significant effect between recruitment and training towards Village Bussiness Entity, 4) There is positive and significant effect between the commitment and performance of Village Bussiness Entity.

scholarly journals Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun

2020 ◽  
Vol 30 (9) ◽  
pp. 2231
Author(s):  
Huda Trihatmoko ◽  
Muhammad Raihan Mubaraq
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Likert Scale ◽  
Purposive Sampling ◽  
Compliance Measurement ◽  
Strongly Agree

The research aims to provide empirical evidence of the influence understanding of accounting and understanding of taxation on taxpayer compliance. Measurement of variables in this study using a Likert scale from scale 1 to strongly disagree to scale 4 to strongly agree. The sample in this study was 112 individual taxpayers in KPP Pratama Madiun. Sampling refers to the Slovin formula with a purposive sampling method and analyzed using multiple linear regression. The results of this study indicate that the understanding of accounting has no effect on taxpayer compliance while understanding of taxation has an effect on taxpayer compliance. Keywords: Understanding of Accounting; Understanding of Taxation; Taxpayer Compliance.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK JAKARTA

2007 ◽  
Author(s):  
Vince Ratnawati ◽  
Ailen Safitri
Keyword(s):  
Board Of Directors ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Research Result ◽  
Earning Management ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Sample Result

Purpose of this research is to obtain empirical evidence about reputation factor influence of auditor, number of board of directorses, leverage, and stock percentage yamg on the market to public at listing manufacturing business of Effect Jakarta. Variable at this research is earning management as variable dependent and reputation of auditor, number of board of directorses, leverage, stock percentage that is on the market to public is variable independent. Management income is measured by using accrual discretionary. Sampling in this research applies technique non probability sampling ( purposive sampling method) and based on criteria which had been spec field only 85 competent companies to be made sample. Result of this research indicates that influential significant to management of income, while board of directors amounts, leverage, and stock percentage that is on the market to public doesn't have an effect on significant to management of income. Finding in this research supports research result done by Veronica and Bacthiar (2004) and Kusumaning (2004)

scholarly journals PENGARUH ARUS KAS OPERASI TERHADAP PERUBAHAN DIVIDEN DENGAN AKRUAL SEBAGAI VARIABEL MODERATING

2008 ◽  
Vol 8 (3) ◽  
pp. 258 ◽  
Author(s):  
Meythi ,
Keyword(s):  
Confidence Interval ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Dividend Policy ◽  
Cash Flows ◽  
Dividend Yield ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Policy Model ◽  
Empirically Supported

<p class="Style2">This research is aimed to examine and find out empirical evidence of the influence cash flows from operations on dividend changes with accrual as the moderating variable. The contributions of this study are twofold. First, suggesting the investors to use cash flows from operations when the predict dividend yield or dividend changes. Second, enriching literature on financial field.The hypothesis was tested by multiple regressions analysis for 30 firm on Indonesian Stocks Exchange (IDX) for period 1999 until 2005 with 95% confidence interval. The data are collected using purposive sampling method. The association between cashflows from operations and dividend changes are measured by Lintner's autoregresive dividend policy model (1956). The dividend changes are measured by using Firm-Specific Coefficients Methodology (FSCli<sup>,</sup> 0. This study provides evidence that accrual hasn't impact on the association between cash flows from operations and dividend changes. Thus, thehypothesis ofthe research is not empirically supported.</p>Keywords: Cash Flows from Operations, Dividend Changes, andAccrual

scholarly journals STRATEGI PENINGKATAN PENGELOLAAN BARANG MILIK DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN ANAMBAS

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Khoirul Syahputra ◽  
Yusman Syaukat ◽  
Abdul Kohar Irwanto
Keyword(s):  
Human Resources ◽  
Sampling Method ◽  
Rating Scale ◽  
Good Governance ◽  
Secondary Data ◽  
Primary Data ◽  
Purposive Sampling ◽  
The Reformation ◽  
Assets Management

ABSTRACTReformation agenda is in various fields. One of the reformation agenda is in implementing the good governance. Regulation of the home affairs minister No. 19 Year 2016 is the regulation to rule local government wealth becoming adequated, informative, transparent and accountable. The purpose of this study are evaluating, knowing and describing the regional management assets. This study also formulating priority strategies to improve regional assets management of the Anambas government. The data consists of primary and secondary data. Primary data was obtained from direct observation, interview and questioners with purposive sampling method. While the secondary data was obtained from literature and related documents. This study use rating scale analysis, SWOT and QSPM analysis. This study has shown the weaknesses of the human resources competeny in assets management was caused by lackig in guidance, supervision and controlling which influenced the assets managements performance. The priority strategy was improving the quality of human resources in managing and reporting the local goverment assets.Key words :  Strategy, improvement  management of BMDABSTRAKReformasi diberbagai bidang di pemerintahan salah satunya adalah manisfestasi pelaksanaan prinsip tata kelola pemerintahan yang baik (good governance), Permendagri No. 19 Tahun 2016 tentang pengelolaan BMD adalah wujudnya aturan yang mengatur suatu sistem pengelolaan kekayaan daerah yang memadai, informatif, transparan dan akuntabel. Tujuan penelitian ini untuk mengevaluasi, mengetahui dan mendeskripsikan proses pengelolaan BMD dan merumuskan strategi yang perlu diprioritaskan dalam meningkatkan pengelolaan BMD pada Pemerintah Kabupaten Kepulauan Anambas. Data penelitian ini terdiri dari data primer dan data sekunder, data primer diperoleh dengan cara observasi langsung, wawancara dan penyebaran kuesioner kepada responden yang dipilih secara sengaja (purposive sampling). Sedangkan untuk mendapatkan data sekunder berasal dari studi pustaka dan kajian terhadap dokumen terkait. Metode analisis yang digunakan untuk menjawab tujuan penelitian adalah : analisis rating scale, analisis SWOT dan metode QSPM.  Hasil penelitian menunjukkan bahwa lemahnya komptensi SDM pengelola BMD tidak terlepas dari kurang optimalnya pembinaan, pengawasan dan pengedalian pada pengurus BMD dan ini juga berdampak pada kinerja aparatur pengelola BMD. Strategi prioritas yang tepat untuk diimplementasikan yaitu peningkatan kualitas SDM pengurus BMD dalam mengelola dan menyusun laporan BMD.Kata kunci: Strategi, Peningkatan Pengelolaan BMD.

scholarly journals Good Governance, Anggaran Berbasis Kinerja, dan Kualitas Anggaran SKPD (Suatu Pengujian Model Struktural)

2018 ◽  
Vol 21 (2) ◽  
pp. 126
Author(s):  
Devie Octariani ◽  
Akram Akram ◽  
Animah Animah
Keyword(s):  
Goal Setting ◽  
Local Governments ◽  
Sampling Method ◽  
Good Governance ◽  
Analytical Techniques ◽  
Partial Least Square ◽  
Least Square ◽  
Setting Theory ◽  
And Performance

The aims of this study are to examine and analyze the influence of implementing good governance and performance based budgeting on the quality of budgets of local government offices (SKPD). This research used analytical techniques that included Partial Least Square (smartPLS) 3.0, while goal setting theory was used in o explaining the phenomenon of budget qualities. The population of the study was all SKPDs in Sumbawa Regency. Meanwhile, 94 respondents, who were selected using purposive sampling method served as respondents. The inclusion of SKPD was conditional on it having been examined for compliance with service quality considerations by Ombudsman in 2015. Data was collected using the questionnaire technique. The results of this study showed that the implementation of good governance and performance based budgeting through district contributes to improvement in budget quality. The implications of this study is that local governments should implement principles of good governance and performance based budgeting they aim to improve the quality of public services they deliver.

scholarly journals Analysis of the Effect of Operating Cash Flow, Leverage, and Firm Size on Earnings Persistence

2021 ◽  
Vol 2 (3) ◽  
pp. 42-50
Author(s):  
Rezika Farah Sabila ◽  
Einde Evana ◽  
Ratna Septiyanti
Keyword(s):  
Empirical Evidence ◽  
Cash Flow ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Earnings Persistence ◽  
Purposive Sampling ◽  
Operating Cash Flow ◽  
Positive Effect

This research aims to provide empirical evidence in the effect of operating cash flow, leverage, and firm size on earnings persistence. The data used on this research is historical secondary data. The data used in this research were taken from website www.idx.co.id. A population in this research were companies listed on the Indonesia Stock Exchange (IDX) sector food & beverage for the period 2015-2019. Sampling method used is purposive sampling method with a sample of 33 companies. The outcome of this research indicate that operating cash flow & firm size have a positive effect on earning persistence. Meanwhile, leverage  does not affect earning persistence.

scholarly journals MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR PERJANJIAN UTANG

2017 ◽  
Vol 14 (1) ◽  
pp. 97
Author(s):  
Nurul Herawati
Keyword(s):  
Earnings Management ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Discretionary Accruals ◽  
T Test ◽  
Mean Difference ◽  
Purposive Sampling ◽  
Research Population ◽  
Debt Covenant ◽  
Debt Covenant Violation

This research aims to give empirical evidence concerning earnings management in firms violating debt covenant and to test whether earnings management in those firms are larger than that in control firms. Research population is manufacturing company listed at Bursa Efek Indonesia. The sample includes 17 firms violating debt covenant and 22 firms complying debt covenant as control firms. The sampling method is purposive sampling. Method of statistics used is t-test. The statistic test of first hypothesis shows that mean of discretionary accruals at a year before violation is significantly larger than that at the year debt covenant violation. This result supports debt covenant hypothesis. But, mean difference at the year of violation and at a year after violation does not provide the support for the hypothesis. The statistic test of second hypothesis shows that mean of discretionary accruals of firms violating debt covenant at a year before and at the year violation of debt covenant is significantly larger than that of control firms. Thus, we can conclude that violation of debt covenant motivate management to perform earnings management.  

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