scholarly journals ANALISIS FLYPAPER EFFECT PADA BELANJA DESA DI KABUPATEN SIAK

2020 ◽  
Vol 1 (2) ◽  
pp. 329-348
Author(s):  
Winda Hartati ◽  
Taufeni Taufik
Keyword(s):  
Regression Analysis ◽  
Significant Influence ◽  
Sampling Method ◽  
Public Spending ◽  
Secondary Data ◽  
Flypaper Effect ◽  
Financial Report ◽  
Fund Allocation ◽  
Government Grant ◽  
The Village

The flypaper effect is a economic phenomenon that suggests that a government grant to a recipient municipality increases the level of local public spending more than an increase in local income of an equivalent size. This study aims to analyze flypaper effect of village income, village fund allocation, and fund allocation on village expenditure of village in Siak Districts. Secondary data are used in this research, that is village financial report in 2015-2018. This research uses purposive sampling with sampling method according to certain criteria. This study obtained 361 villages as sample and analyzed by multiple linier regression analysis using SPSS 23.00 program. The result showed that in partial research indicates that village income has not significant influence on the village expenditure. While, village fund allocation and fund allocation have a significant effect to expenditure village. Thus this means that there has been a flypaper effect on village expenditure of village in Siak Regency

scholarly journals PENGARUH UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2015

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Maizah Rosita ◽  
Rilla Gantino
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Short Term ◽  
Return On Assets ◽  
Return On Equity ◽  
Financial Report ◽  
Test Result

The purpose of this research is to determine the effect of The Debt (Long Term Liabilities to Total Assets and Liabilities Total Assets) to the return on assets, return on equity and earning per share. The research used secondary data from annual financial report  of Food & Beverage Company from 2011-2015 listed on BEI,  used  purposive sampling method and used multiple regression analysis. Based on the test result of simultan or test F The Long Term Liabilities to Total Assets and Short Term Liabilities is significant to the Return On Assets, Return On Equity and Earning per share. Result of partial test  or T Test, Long Term Liabilities to Total Assets is not significant on Return On assets, Short Term Liabilities to Total Assets is significant on Return on Assets. Long Term Liabilities to Total Assets is not significant to Return On Equity, Short Term Liabilities to Total Assets significant to Return On Equity, Long Term Liabilities to Total Assets in not significant to Earning per share, and Short Term Liabilities to Total assets is significant to Earning per share.

scholarly journals Analisis Faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Perusahaan Property dan Real Estate di BEI Tahun 2011-2014.

2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Muhammad Hidayatullah ◽  
Rani Eka Diansari
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Real Estate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Public Ownership ◽  
Financial Report ◽  
The Public ◽  
Independent Variable

This study aims to examine factors that influence the timeless of financial report. The independent variable of this research are profitability, firmsize, and the public ownership, while the dependent variable is timeless. The population of this research are property and real estate companies which are listed in Indonesian Stock Exchange 2011-2014. The sample in this research is taken by using purposive sampling method with some carracteristics and consist of 30 companies. This research used secondary data from www.idx.co.id and the method of analysis used logistic regression analysis. The results show that the profitability is significantly influenced to the timeless of financial report, while both the firmsize and public ownership are not significantly influenced the timeless of financial report.

scholarly journals Pengaruh Kinerja Pemerintah Daerah Dan Karakteristik Pemerintah Daerah Terhadap Voluntary Graphics Disclosure Pada Pemerintah Kabupaten/Kota Di Indonesia Tahun 2017

2019 ◽  
Vol 1 (4) ◽  
pp. 1896-1915
Author(s):  
Atikah Wulandari ◽  
Salma Taqwa
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Regression Testing ◽  
Government Performance ◽  
Financial Report ◽  
Analysis Models

The objective of this study is to determine the effect of Local Government Performance, Level of Dependency, Local Government Location and Local Government Wealthy to Voluntay Graphics Disclosure on local government financial report in Indonesia. The sample of this study using the 231 districts/cities in Indonesia period of 2017. Sampling was done by using purposive sampling method. The type of data used is secondary data obtained from local government financial report (LKPD). The analytical method used is multiple linear regression analysis models were performed with SPSS 20.0. Results of regression testing showed that only level of dependency which effect negative and significant to voluntary graphics disclosure, while lokal government performance, local government location and local government wealthy not significantly effect to voluntary graphics disclosure on local government (districts/cities) in Indonesia period of 2017.

scholarly journals Pengaruh Jumlah Penduduk Miskin terhadap Pengalokasian Belanja Pendidikan dengan Alokasi Dana Desa (ADD) dan Dana Desa (DD) Sebagai Variabel Moderating Tahun 2017 (Studi Empiris di Desa-Desa Kabupaten Wonogiri)

2019 ◽  
Vol 16 (2) ◽  
Author(s):  
Rucika Dewi Febriyanti ◽  
Andy Dwi Bayu Bawono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Education Expenditure ◽  
Moderating Variables ◽  
Fund Allocation ◽  
Village Communities ◽  
The Village

This study aims to analyze the influence of the Number of People Living in Poverty on the allocation of Education Expenditure, by using Village Fund Allocation (ADD) and Village Fund (DD) as the moderating variables. Based on the Law number 20/2003 on Education National System, the budget allocation for Education sector has an important role to improve the welfare of village communities in the village goverment system. The population used in this study is the entire villages (around 298 Villages) in the Wonogiri District. the purposive sampling in accordance with certain criterias was also used as a sampling method resulting to 196 villages were obtained for analysis. Multiple linear regression analysis and analysis of moderating variables were used for the examination of data. The results of this study indicate that the number of People Living in Poverty has a negatively influence to the allocation of Education Expenditure. Further, the variables of Village Fund Allocation (ADD) an Village Funds (DD) were not able to moderate the influence of People Living in Poverty on Education Expenditures.Keywords: number of people living in poverty, add, dd, and allocation of education expenditure

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals Pengaruh Partisipasi Dalam Penyusunan Anggaran, Akuntabilitas Publik Dan Job Relevant Information Terhadap Kinerja Manajerial Pada OPD Provinsi Sumatera Barat

2019 ◽  
Vol 1 (4) ◽  
pp. 1756-1772
Author(s):  
Rani Sri Wahyuni ◽  
Erinos NR
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Secondary Data ◽  
Relevant Information ◽  
Significant Positive Effect ◽  
Public Accountability ◽  
Regional Organizations ◽  
Managerial Performance ◽  
West Sumatra ◽  
Positive Effect

This studyaimed to examine the effect of budgeting participation, public accountability and job relevant information to managerial performance. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 3 respondents in each OPD so that the questionnaire distributed was 117 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 20.00 program. The result of the study showed participation has a significant positive effect on managerial performance. However public accountability and job relevant information have no effect on managerial performance.

scholarly journals ANALISIS KAJIAN SOSIAL EKONOMI PEMBANGUNAN DAN PERLUASAN TOSERBA “ X ”

2018 ◽  
Vol 2 (2) ◽  
pp. 66-89
Author(s):  
Desfitriady Desfitriady ◽  
Tatang Kusmayadi
Keyword(s):  
Random Sampling ◽  
Research Method ◽  
Sampling Method ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Research Data ◽  
Qualitative And Quantitative ◽  
The Government ◽  
The Village ◽  
Descriptive Method

The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) "X". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the "X" Stores, and only a small portion would be used, but it was only up to the government.

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals PENGARUH PROMOSI TERHADAP PENGETAHUAN PRODUK DAN LOYALITAS KONSUMEN PADA UNIT USAHA SYARI’AH PT. BANK NTB

2016 ◽  
Vol 5 (4) ◽  
Author(s):  
Muhdim Muhdim
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Work Environment ◽  
Significant Influence ◽  
Work Motivation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Individual Characteristics ◽  
The Village ◽  
Dominant Influence

The purpose of this study was to (1) To determine the significance of partial effect of Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the village in the district of East Lombok Keruak. (2) To determine the significance of the simultaneous effect of Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the village in the district of East Lombok Keruak. (3) To find out which of the factors Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects that have a dominant influence on work motivation Head of the Village in the district of East Lombok Keruak. Methods used are causal research. The data collection was conducted using questionnaires given to 90 respondents. Analysis of data using multiple linear regression analysis. The results showed that (1) There is a significant influence on the Simultaneous Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the Village in the District Keruak East Lombok. (2) There is a significant influence on the Partial Individual Characteristics, Leadership, Work Environment, Compensation and Career Prospects of the Work Motivation Head of the Village in the District Keruak East Lombok. (3) Compensation has a dominant influence on work motivation on the District Head of Village Affairs Keruak East Lombok. Keywords: Individual Characteristics, Leadership, Work Environment, Compensation, Career Prospects, Work Motivation

scholarly journals PENGARUH KECUKUPAN MODAL, LIKUIDITAS, DAN NON PERFORMING LOAN TERHADAP PROFITABILITAS PADA LPD DI KOTA DENPASAR

2019 ◽  
Vol 8 (6) ◽  
pp. 3360
Author(s):  
I Gst Ayu Nyoman Krisnia Putri ◽  
I Ketut Mustanda
Keyword(s):  
Quantitative Data ◽  
Sampling Method ◽  
Participant Observation ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Financial Report ◽  
Analysis Technique ◽  
Report Data ◽  
Data Source ◽  
Observation Method

The purpose of this study was to determine the effect of Capital Adequacy, Liquidity, and Non-Performing Loans on Profitability. This research was conducted at Village Credit Institutions in Denpasar City for the period 2015 to 2017. The number of samples used was 35 LPDs. with saturated sampling method. The data collection method used is the non-participant observation method, namely through observations made on the publication documents of LPD financial report data. Type of data is Quantitative data. The data source used is secondary data. The analysis technique used is multiple linear regression. This study proves that Capital Adequacy and Liquidity have a positive and significant effect on Profitability. This shows that Capital Adequacy and Liquidity affect the increase or increase in profitability, while Non Performing Loans have a negative and significant effect on profitability, this indicates that if there is an increase in Non Performing Loans then Profitability has decreased. Keywords: capital adequacy, liquidity, NPL, profitability

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