scholarly journals FAKTOR – FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN TAHUN 2012-2015

2017 ◽  
Vol 5 (1) ◽  
pp. 147
Author(s):  
Evada Dewata ◽  
Nyayu Miftahul Ilmiyyah ◽  
Sarikadarwati Sarikadarwati
Keyword(s):  
Financial Performance ◽  
Significant Influence ◽  
Rate Ratio ◽  
Sampling Method ◽  
Research Result ◽  
The South ◽  
Audit Opinion ◽  
Purposive Sampling ◽  
Financial Capacity ◽  
Independent Variable

The purpose of this research was to determine factors that influence the financial performance of regency/city in the south of Sumatera province 2012-2015. Independent variable of this research was audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity. The samples used were as many as 15 regencies/cities using purposive sampling method. Data were collected by using the method of documentation. This research result showed that audit opinion, legislative, intergovernmental revenue, size, leverage, and the cluster of local financial capacity gave a significant influence on the financial performance of regency/city that was measured based on the independence rate ratio. Partially, audit opinion, legislative, size, leverage, and cluster of local financial capacity variables did not give a significant influence on the financial performance of regency/city but Intergovernmental revenue variable gave a negative significant influence on the financial performance of city.

scholarly journals Pengaruh Fundamental Ekonomi dan Kinerja Keuangan Terhadap Kredit Bermasalah Pada Bank Syariah Di Indonesia

2019 ◽  
Vol 4 (2) ◽  
pp. 126
Author(s):  
Soeharjoto Soekapdjo ◽  
Debbie Aryani Tribudhi ◽  
Lucky Nugroho
Keyword(s):  
Panel Data ◽  
Exchange Rates ◽  
Financial Performance ◽  
Significant Influence ◽  
Purposive Sampling ◽  
Regression Methods ◽  
Economic Fundamentals ◽  
Independent Variable ◽  
Sampling Approach

Purpose of this study is to determine economic fundamentals influence and financial performance on non-performing loans in sharia banks in Indonesia. Used quarterly panel data from 2008-2016, which came from BPS, BI, and OJK. Eleven banks used as a sample, with a purposive sampling approach. Using regression methods, with the dependent variable is NPF, and independent variable for economic fundamentals using exchange rates, inflation, GDP and financial performance with FDR, CAR, OER. Result shown that fundamental economice do not affect the NPF and OER as a financial performance has a positive and significant influence to NPF, CAR has negative and significant influence to NPF, but has no effect to FDR.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, FIRM SIZE, DAN EARNINGS POWER TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

2021 ◽  
Vol 3 (1) ◽  
pp. 71-94
Author(s):  
Yusak Maleakhi Purnama ◽  
Eindye Taufiq
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Independent Variable

The purpose of this research is to obtain evidence regarding the effect of independent variable consisting of profitability, leverage, firm size, and earnings power towards dependent variable earnings management. The company used in this research is a property company that listed on the Indonesian Stock Exchange (IDX) from 2017-2019 with the criteria using purposive sampling method. The result of this research are profitability and earnings power has no influence on earnings management. However, leverage has a positive and significant influence on earnings management. Then, firm size has a negative and significant influence on earnings management.   Keyword: Earnings Management, Profitability, Leverage, Firm Size, Earnings Power

scholarly journals PENGARUH PENDAPATAN ASLI DESA (PAD), DANA DESA (DD), ALOKASI DANA DESA (ADD) TERHADAP BELANJA DESA BIDANG PENDIDIKAN DENGAN JUMLAH PENDUDUK MISKIN SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Sitiana Muslikah ◽  
Sulistyo Sulistyo ◽  
Rita Indah Mustikowati
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Fiscal Year ◽  
Poor People ◽  
Education Spending ◽  
Purposive Sampling ◽  
Independent Variable ◽  
Funds Allocation ◽  
The Village

This study aims to examine and explain how the influence of village income, village funds, allocation of village funds to village spending in education with the number of poor people as a moderating variable. The number of samples was 12 villages where the researchers took 5 years of the APBDes budget, namely the 2015-2019 fiscal year, and the researchers used a non-purposive sampling method. The variables used by researchers are original village income, village funds, allocation of village funds as an independent variable, village expenditure in education as the dependent variable, and the number of poor people as a moderating variable. The results of the analysis conducted by researchers conducted using SPSS silmutan produce village original income, village funds, allocation of village funds significantly influence village spending in education, partially original village income and allocation of village funds have no significant effect on education spending in the village field, while village funds have a significant influence on village expenditure in education and the population strengthens the influence of village original income, village funds, allocation of village funds to education spending in the field of education.

scholarly journals The Influence of Targeted Profitability and Company Size to Income Smoothing

2019 ◽  
Vol 1 (2) ◽  
pp. 32-40
Author(s):  
Izzaty Choirina Mudjiumami ◽  
Yuvico MR Setiawan
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Research Result ◽  
Income Smoothing ◽  
Research Purpose ◽  
Company Size ◽  
Purposive Sampling ◽  
Statistic Method

This research purpose is to know the influence of targeted profitability and company size to income smoothing in manufacture companies listed at Bursa Efek Indonesia period 2015-2017. Method that used for sample target is purposive sampling method. Population of this research are 57 manufacture companies listed at Bursa Efek Indonesia period 2015-2017 which already fulfill the sample criteria that used in this research. To identify companies that did income smoothing practical with using Eckel Index. Result from Eckel Index shown that income smoothing practical also did by a certain companies listed in Bursa Efek Indonesia. Statistic method using multiple linear regression, which are; multicollinearity testing, heteroscedasticity testing, autocorrelation testing, and normality testing. Testing did to proof any significant influence targeted profitability and company size to income smoothing. Research result shown that there is no influence of targeted profitability and company size to income smoothing in manufacture companies listed in Bursa Efek Indonesia period 2015-2017.

scholarly journals KOMPETISI POLITIK, PENDAPATAN ASLI DAERAH DAN OPINI AUDIT TERHADAP IMPLEMENTASI E-GOVERNMENT

2019 ◽  
Vol 11 (1) ◽  
pp. 16-23
Author(s):  
Rinda Dwi Utami ◽  
Dini Wahjoe Hapsari ◽  
Dewa P. K Mahardika
Keyword(s):  
Panel Data ◽  
Hypothesis Testing ◽  
Statistical Methods ◽  
Significant Influence ◽  
Quantitative Methods ◽  
Sampling Method ◽  
Political Competition ◽  
Financial Statements ◽  
Audit Opinion ◽  
Purposive Sampling

This study analyzes the influence of political competition, regional original income (PAD) and audit opinion on the implementation of e-government. Political competition is measured by the number of elected provincial DPRD members per period. Regional original income is measured by the acquisition of annual regional original revenues and audit opinion is measured by the results of the BPK’s examination of the annual regional financial statements. This research uses quantitative methods and includes descriptive verification categories. The sample was selected using the purposive sampling method, namely the province in Indonesia and contained in the Indonesian e-government Rating (PeGI) in 2012-2015. Hypothesis testing uses panel data statistical methods. The results of the study showed that local original income partially has significant effect on the implementation of e-government. Meanwhile, political competition and audit opinion do not indicate a significant influence on the implementation of e-government.

scholarly journals PENGARUH INDEPENDENSI AUDITOR DAN FEE AUDITOR TERHADAP KUALITAS AUDIT

2020 ◽  
Vol 8 (2) ◽  
pp. 122-134
Author(s):  
Irma Nurmalia ◽  
Ridwan Saleh
Keyword(s):  
Linear Regression ◽  
Statistical Method ◽  
Sampling Method ◽  
Audit Quality ◽  
Hypotheses Testing ◽  
The South ◽  
Purposive Sampling ◽  
Audit Fee ◽  
Independent Variable ◽  
Audit Independence

This research was aimed to examine empirically the effect of audit independence, audit fee  and audit quality. The analysis used an independent variable of audit indpendence and audit fee. The dependent variable is audit quality. The sample of this research are auditors who worked on Kantor Akuntan Publik (KAP) Representative of South Jakarta. The sample was conducted by purposive sampling method. Collecting data was conducted by a questionnaire distributed directly to auditors as much 67 questionnaires. The statistical method used was multiplied analysis linear regression, with hypotheses testing of statistic t-tests and hypotheses testing of statistic f-tests. The result of this research showed that audit independence, audit fee  and audit quality.. Pressure obedience significantlysimultaneously or partially on audit quality at the Kantor Akuntan Publik (KAP) in the South Jakarta area.

PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

2008 ◽  
Author(s):  
Raja Adri Satriawan Surya ◽  
Kirmizi Kirmizi ◽  
Tita Ratna Juwita R. Ratna Juwita R.
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
T Test ◽  
Working Capital ◽  
F Test ◽  
Purposive Sampling ◽  
Inventory Turnover ◽  
Turn Over

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.

scholarly journals PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BEI PERIODE 2012 -2016

2019 ◽  
Author(s):  
Rahima Yahdi ◽  
Aminar Sutra Dewi
Keyword(s):  
Linear Regression ◽  
Capital Structure ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Sampling Method ◽  
Company Size ◽  
Purposive Sampling ◽  
Company Value ◽  
The Capital Structure

Automotive companies suffered a loss due to a decrease in sales caused by high taxes and the proliferation of manufacturing components.The purpose of this study is to determine the effect of capital structure on value of company, Company size on value of company and profitability on value of company of IDX period 2012-2016, with 6 companies using purposive sampling method. Method of analysis used was multiple linear regression analysis.The result of the research shows that the capital structure do not have positive and significant influence to company value, and company size do not have positive and significant influence to company value while profitability has an effect on company value. This shows that high profitability influences company value in the eyes of investors.

scholarly journals (CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012 - 2014

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Siti Ramlah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
Mining Company ◽  
Equity Ratio ◽  
Independent Variable ◽  
Corporate Social

 This study aimed to analyze the influence of Corporate Social Responsibility disclosure of financial performance in the mining company listed on the Indonesia Stock Exchange. The mining company listed on the Indonesia Stock Exchange in 2012 as many as 34 companies. However, by using purposive sampling method then selected 10 companies that serve as the research sample. Financial performance as the dependent variable that is measured by Debt to Equity Ratio (DER) Return on Assets (ROA), and Earning per Share (EPS). With this type of associative research, seen the effect of CSR on DER, ROA  and EPS. Disclosure of Corporate Social Responsibility (CSR) is an independent variable, measured by the index of CSR in all aspects of CSR. Testing is done with descriptive statistics, classical assumption test and simple linear regression. The results of this study illustrate that the disclosure of Corporate Social Responsibility does not show positive and significant impact on Debt to Equity Ratio (DER), Return On Assets (ROA), and the but positive and significant effect on the Earning per Share (EPS), the mining company listed on the Stock Securities Indonesia Year 2012-2014.Keywords: DER, EPS,CSR disclosures, ROA.

scholarly journals Analisis Perbandingan Brand Equity Samsung dan LG

2021 ◽  
Vol 3 (2) ◽  
pp. 99-110
Author(s):  
Imam Arif Fikri
Keyword(s):  
Quantitative Study ◽  
Brand Equity ◽  
Brand Loyalty ◽  
Sampling Method ◽  
Perceived Quality ◽  
T Test ◽  
The South ◽  
Purposive Sampling ◽  
Brand Association ◽  
Analysis Technique

This research is quantitative study that aims to compare brand association, perceived quality, and brand loyalty to brand equity in Samsung and LG companies in the South Jakarta area. This research used 100 respondents as a sample with purposive sampling method. The analysis technique in this study uses the Independent Sample T Test using SPSS 26. The results of this study indicate that (1) Samsung Brand Association is superior to LG, (2) Samsung's Perceived Qualty is superior to LG, (3) Samsung's Brand Loyalty is superior to LG. superior to LG.   Keywords: Brand Equity; Brand Association; Perceived Quality; Brand Loyalty  

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