scholarly journals AKUNTABILITAS KINERJA KEUANGAN DAN PEMBERIAN OPINI ATAS LAPORAN KEUANGAN AUDITED (STUDI KASUS PADA KEMENTERIAN DI INDONESIA)

2019 ◽  
Vol 5 (1) ◽  
pp. 41-52
Author(s):  
Sujatmiko Wibowo
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Performance Indicators ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Research Data ◽  
Financial Reports ◽  
Independent Variable ◽  
The Republic

This study aims to obtain empirical evidence that explains the influence of the Ministry's Financial Performance on BPK Opinion. The dependent variable of the Republic of Indonesia BPK Opinion is proxied to be WTP, WDP, TW, and TMP while the independent variable is proxied into four Financial Performance indicators consisting of Income Effectiveness, Efficiency Expenditure, Liquidity Ratio and Solvability Ratio. This study uses linear regression analysis. The population in this study were 34 Audited Financial Reports and BPK Audit Report on Ministries in Indonesia from 2015 to 2017. The samples in this study amounted to 102 Audited Financial Reports at 34 Ministries in Indonesia. The research data was obtained from the publication of the BPK RI Information and Documentation Management Officer. The results provide that Income Effectiveness, Liquidity Ratio and Solvability Ratio did not significantly influence on BPK Opinion. While efficiency of ministry expenditure has a significant effect on the provision of BPK Opinion on the Ministry's Financial Statements in Indonesia.

scholarly journals ANALISIS KUALITAS SUMBER DAYA MANUSIA BAGIAN AKUNTANSI DALAM PEMAHAMAN TERHADAP LAPORAN KEUANGAN PADA BUMD KOTA BANDUNG

2017 ◽  
Vol 5 (1) ◽  
Author(s):  
Wiwin Sukiati ◽  
Yuli Surya Fauzia Pertami
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Human Resources ◽  
Financial Reporting ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Limiting Factors ◽  
Analysis Method ◽  
Financial Reports

The goal is to determine the extent of the rules on preparation of financial statements have been understood and applied in BUMD Bandung, and  factors that inhibit good quality financial reports can be achieved. The purpose of this research is to identify the quality of human resources in accounting department to understand and prepare the financial statements in order to achieve good quality financial reports, and to determine factors that inhibit good quality financial reports can be achieved. By using linear regression analysis method, it is known that the human resources have a significant effect on the quality of financial reporting information. It is supported by the results of direct interviews that the limiting factors in producing the quality of financial reporting information is the number of human resources in accounting department are inadequate, and the lack of knowledge about the science of accounting.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

scholarly journals Pengaruh Kualitas Layanan dan Kualitas Produk Terhadap Kepuasan Nasabah Bank

2020 ◽  
Vol 1 (02) ◽  
pp. 133-140
Author(s):  
Meli Andriyani ◽  
Riski Ardianto
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Positive Effect

The bank as a service company places great importance on satisfaction through services and products. The purpose of this study was to determine the effect of service quality and product quality on customer satisfaction. The research was conducted by distributing questionnaires to 100 respondents, namely bank customers who live and have bank accounts in the Cibubur area. The research data were analyzed using multiple linear regression analysis. The study found that service quality did not affect customer satisfaction, while product quality had a positive effect on customer satisfaction.

scholarly journals Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Novita Febriany
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Analytical Technique

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.

scholarly journals PENGARUH COMMUNITY RELATIONS MANAJEMEN PT ECCO INDONESIA TERHADAP PEMAHAMAN MASYARAKAT DESA TENGGULUNAN TENTANG PENANGANAN LIMBAH INDUSTRI

2016 ◽  
Vol 1 (2) ◽  
pp. 191
Author(s):  
Sri Wahyuni ◽  
Nur Maghfirah Aesthetika ◽  
Poppy Febriana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Waste Management ◽  
Industrial Waste ◽  
Public Awareness ◽  
Linear Regression Analysis ◽  
Research Data ◽  
Community Relations ◽  
Simple Linear Regression ◽  
Industrial Waste Management

The study, entitled "The Effect of Community Relations conducted by the management of PT Ecco Indonesia toward Tenggulunan community’s Understanding on Industrial Waste Management" aims to determine the effect of community relations conducted by the management of PT Ecco Indonesia toward the Understanding of people living in the vicinity of the company on industrial waste generated. This quantitative study used a sample of 95 respondents. The research data were then analyzed using simple linear regression analysis. The results show that 1) the community relations was done well enough by the management of PT Ecco Indonesia (67.3%), 2) the public's understanding on industrial waste of PT Ecco Indonesia is also quite good (68.8%), 3) there is an effect of community relations of management of PT Ecco Indonesia toward the understanding of people living in Tenggulunan on industrial waste management, 4) the accepted hypothesis shows that that there is a significant relationship between community relations done by the management of PT Ecco Indonesia with public awareness about waste management industry amounted to 81,5%.

scholarly journals PengaruhUtangdan PerputaranModalKerjaTerhadapProfitabilitasPerusahaan(Studi Kasus Pada PT Bumi Sekar Tbk Periode 2013-2018)

2020 ◽  
Vol 15 (1) ◽  
pp. 32
Author(s):  
Saprudin ◽  
Bayu Hartono
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Strong Relationship ◽  
Financial Statements ◽  
Working Capital ◽  
Weak Relationship ◽  
Spss Software ◽  
Relationship Of

This study aims to determine how much influence the debt, working capital turnover has on the profitability of PT Sekar Bumi Tbk. Debt is proxied by DER, working capital turnover is proxied by WCT, while profitability is proxied by ROA. Based on the nature of the data used in this study is a type of quantitative research. Samples were taken, namely PT Sekar Bumi Tbk with the objectof research of 2013-2018 financial statements. Linear regression analysis was used in this study, with the help of SPSS software for Windows 20.0. The results of this study explain that partially DER has a significant effect on ROA, and has a very strong relationship of 83.9%. WCT has no significant effect on ROA, and has a very weak relationship of 18.4%. However, simultaneously DER and WCT has a significant effect with a contribution of 70.8% to ROA. So companies need to pay attention and consider how much effective the use of debt as a source of funding for the company.

scholarly journals PENGARUH INFLASI DAN KURS TERHADAP UJRAH DALAM PEMBIAYAAN MUSYARAKAH MUTANAQISAH PADA PT. BANK MUAMALAT INDONESIA, TBK CABANG PEMATANGSIANTAR

2015 ◽  
Vol 1 (1) ◽  
pp. 86
Author(s):  
Nuri Aslami
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Linear Regression Analysis ◽  
Field Research ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Independent Variables ◽  
Qualitative Approaches ◽  
Independent Variable

<p>This study aims to determine how the effects of inflation and exchange rate against <em>ujrah</em>, <em>musyarakah</em>, <em>mutanaqisah</em> PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. This research is a field research using quantitative and qualitative approaches. The data used are secondary data, ie., data obtained from the Central Statistics Agency report, Report of Bank Indonesia, and the financial statements of PT Bank Muamalat Indonesia, Tbk Branch Pematang Siantar. The data were processed using SPSS 16. The analysis used is multiple linear regression analysis. The results showed that the inflation and the exchange rate (the independent variable) affects <em>ujrah</em> in <em>Musharaka</em>h financing <em>mutanaqisah</em> (dependent variable). The independent variables in this study could explain the change by 3.4% and the rest (96.6%) is explained by other variables beyond the variables used. Partially, the level of significant 5% and t <sub>table</sub> of 2034, inflation and exchange rate does not significantly affect the <em>Musharakah</em> financing <em>ujrah</em> <em>mutanaqisah</em>. This is demonstrated by the t <sub>value</sub> inflation of 0. 489 and t<sub>exchange</sub> rate of 0899.</p>

scholarly journals PENGARUH TINGKAT PARTISIPASI PEREMPUAN DALAM BERWIRAUSAHA TERHADAP TINGKAT SOSIAL EKONOMI KELUARGA DI DESA UMPUNGENG KECAMATAN LALABATA KABUPATEN SOPPENG

2019 ◽  
Vol 2 (1) ◽  
pp. 44
Author(s):  
Andi sawe Ri Esso
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Linear Regression Analysis ◽  
Research Data ◽  
Simple Linear Regression ◽  
Economic Level ◽  
Women's Participation ◽  
The Family

This study aims to determine the effect of the level of women's participation in entrepreneurship on the socio-economic level of the family. Technique of data analysis using simple linear regression analysis, sample determination with purposive random sampling and research data collection tools using a questionnaire. The results of this study indicate that: 1) The level of women's participation in entrepreneurship is positive and significantly affects the socio-economic level of the family; 2) The greater the level of women's participation in entrepreneurship, the higher the socio-economic level of the family

scholarly journals THE INFLUENCE OF MANAGEMENT ACCOUNTABILITY OF VILLAGE FUND ALLOCATION ON COMMUNITY WELFARE IN CIBODAS VILLAGE

2021 ◽  
Vol 3 (1) ◽  
pp. 35-44
Author(s):  
Lilis Saidah Napisah ◽  
Vania Rakhmadhani
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Quantitative Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Simple Linear Regression ◽  
Simple Linear Regression Analysis ◽  
Fund Allocation ◽  
Village Community ◽  
Independent Variable

This study aims to determine how much influence the management accountability of village fund allocation affects community welfare in Cibodas village, Solokan Jeruk district, Bandung regency. The independent variable in this study is the management accountability of village fund allocation, while the dependent variable is community welfare. The method used in this research is the descriptive quantitative method. The population in this study was the Cibodas village community. The method used in determining the sample was the purposive sampling method. The data in this study were collected through a questionnaire analyzed using simple linear regression analysis. This study shows that the management accountability of village fund allocation influences the community welfare in Cibodas village, Solokan Jeruk district, Bandung regency.

scholarly journals Pengaruh Kinerja Keuangan Terhadap Return Saham Dengan Menjadikan Kebijakan Dividen Sebagai Variabel Moderate Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Indeks ( JII 2007 – 2011)

2017 ◽  
Vol 13 (1) ◽  
Author(s):  
Angga Kurniawan
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Stock Return ◽  
Dividend Policy ◽  
Linear Regression Analysis ◽  
Linear Regression Method ◽  
Total Turnover

The company's financial performance is one of the factors seen by investors as a consideration to invest funds in a company by making the financial statements as a source of information. Good and bad corporate performance can show how much profit can be earned each year and will have an impact on management in setting dividend policy for investors. This study was conducted to determine the effect of financial performance on stock returns by making dividend policy as a moderate variable. Objects taken in this study amounted to 7 companies listed on the Jakarta Islamic Index (JII) for 5 consecutive years from 2007-2011. Dependent variable of this research is stock return, independent variable include Current Ratio, Return on Asset, Return on Equity, Debt to Equity Ratio, and Total Turnover Asset, while dividend policy (Dividend Payout Ratio) as moderate variable. The method used in this study is Multiple Linear Regression Method and Moderate Regression Analysis Method (Moderate Regrestion Analysis).Based on the results of multiple linear regression analysis seen from the value of significance shows that CR, ROA, ROE, and DER does not significantly influence the stock return, whereas TATO shows the result that there is a significant influence on stock return. The result of moderate regression analysis shows that the dividend policy is not able to moderate the effect of financial performance on stock return. Keywords: Financial performance (CR, ROA, ROE, DER, TATO), stock return, dividend policy (DPR).

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