HUBUNGAN REALISASI TRANSFER DAU DAN DAK TERHADAP KESENJANGAN HORIZONTAL DI INDONESIA STUDY TERHADAP 33 PROVINSI PERIODE TA 2009-2013

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Deni Herdiyana
Keyword(s):  
Pearson Correlation ◽  
Secondary Data ◽  
Strong Relationship ◽  
Financial Statements ◽  
Regional Government ◽  
Horizontal Disparity ◽  
Study Results ◽  
The Relationship ◽  
Research Tools

<p><em>The study was conducted to determine the relationship between the General Allocation Fund (DAU) and the Specific Allocation Fund (DAK) with the horizontal gap level (Gini Ratio). This study uses secondary data from various sources, including the Gini ratio taken from the BPS database while the realization of DAU and DAK transfers is taken from Audited Financial Statements (BUN BA-999.05) for the 2009-2013 FY Period by carrying out research tools through SPSS Statistics 23.</em></p><p><em>This study results is that there is a strong relationship between the realization of DAU and DAK towards horizontal disparity, which is indicated by the Pearson Correlation figure which shows an increase from 0.316 in FY 2009 to 0.418 in FY 2013 for DAU, and an increase from 0.219 in FY 2009 to 0.316 in FY 2013 for DAK. Furthermore, a significant 2-tailed explanation shows that there is a stronger relationship between the DAU and the horizontal gap compared to the relationship between the DAK and the horizontal gap.</em></p><em>The researcher recommends that the portion of the DAU allocation intended for people's welfare should be further improved and there is a need for further evaluation and supervision of the absorption of DAK by the Regional Government so that the implementation of the use of these funds is targeted and more accountable.</em>

A Study on Working capital Management in Hindustan Petroleum Corporation Limited

2021 ◽  
pp. 164-168
Author(s):  
Sruthi B ◽  
Rashmi R
Keyword(s):  
Annual Report ◽  
Pearson Correlation ◽  
Secondary Data ◽  
Effective Management ◽  
Capital Management ◽  
Working Capital ◽  
Short Term ◽  
Working Capital Management ◽  
The Past ◽  
The Relationship

Working capital management is important for every organization as it refers to the effective management of current assets and current liabilities. The aim is to make sure that the firm is capable to continue its operations and it has sufficient cash flow to satisfy both maturing short-term debt and upcoming operational expenses. In this paper, an attempt has been made to study the management of working capital in Hindustan Petroleum Corporation Limited, a leading public sector enterprise in India over a period of 10 years (That is from 2009-10 to 2018-19). The paper also attempts to study the components of working capital and analyze the relationship between liquidity and profitability of HPCL. The study is based on secondary data collected from annual report of HPCL for the past 10 years, Pearson correlation and regression model are used for this purpose. From the study it is found that there is a significant relationship between liquidity and profitability.

scholarly journals IMPACT OF DIVIDEND PAYOUT ON FIRM’S PERFORMANCE UNDER LOW GROWTH OPPORTUNITIES

2021 ◽  
Vol 9 (3) ◽  
pp. 1156-1165
Author(s):  
Taymoor Ali ◽  
Muhammad Kashif Khurshid ◽  
Adnan Ali Chaudhary
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Firms ◽  
Growth Opportunities ◽  
Dividend Payout ◽  
Relationship Of ◽  
The Relationship

Purpose of the study: The objective of the study was to investigate the relationship of the dividend payout on a firm's performance under low growth opportunities from the manufacturing sector of Pakistan. Methodology: A sample of 251 firms out of 378 manufacturing firms listed at the Pakistan Stock Exchange (PSX), have been carefully chosen for the era of ten years from 2006 to 2015. The secondary data was obtained from the firm’s web financials and analysis of financial statements, published by the statistics department of the State Bank of Pakistan. For the persistence of investigation panel data (fixed effect) analyses were employed in this study. Main Findings: The fallouts of the analysis revealed that the dividend payout ratio has an insignificant relationship with the firm's performance in the low growth perspectives of the study. Applications of this study: The findings of the study are helpful for the financial managers of the firms facing low growth opportunities. Furthermore, the investors in capital markets can use the findings of this while investing. The originality of this study: The study focussed on the role of low growth opportunities while studying the nexus of dividend pay-out and the firm’s financial performance which inherits the novelty and originality of the study.

scholarly journals The Effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Equity (RoE) at PT Aneka Tambang, Tbk, Years 2010 - 2017

2019 ◽  
Vol 3 (1) ◽  
pp. 83
Author(s):  
Waluyo Jati ◽  
Tiya Sri Andini
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Strong Relationship ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Contribution Rate ◽  
Current Ratio ◽  
Return On Equity ◽  
Equity Ratio

The company wants an optimal profit for the business being run. This study aims to determine the effect of the current ratio (CR) on return on equity (ROE), the effect of debt to equity ratio (DER) on return on equity (ROE), and to determine the effect of current ratio (CR) and debt to equity ratio (DER) simultaneously on return on equity (ROE) at PT Aneka Tambang, Tbk in the period 2010 - 2017. The research method used is descriptive quantitative. The data used are secondary data in the form of PT Aneka Tambang, Tbk's financial statements for the period 2010-2017. The analytical method used is the classic assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, and hypothesis testing with t-test and F test using SPSS version 20.0. The results showed no significant effect of the current ratio (CR) on return on equity (ROE), there was no significant effect of debt to equity ratio (DER) on return on equity (ROE), and there was no significant effect between the current ratio (CR) and debt to equity ratio (DER) together against return on equity (ROE). Current ratio (CR) and debt to equity ratio (DER) have a very strong relationship to return on equity (ROE). The contribution rate of the variable current ratio (CR) and the debt to equity ratio (DER) to return on equity (ROE) is 61.9%.

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals Relationship Between Teachers Leadership Styles and Students Academic Achievement

2019 ◽  
Vol IV (IV) ◽  
pp. 360-366
Author(s):  
Abdur Rashid ◽  
Roohul Amin ◽  
Shabir Ahmad
Keyword(s):  
Academic Achievement ◽  
Academic Success ◽  
Leadership Styles ◽  
Teacher Leadership ◽  
School Effectiveness ◽  
Pearson Correlation ◽  
Study Results ◽  
Study Population ◽  
The University ◽  
The Relationship

Leadership styles play an important role and position in pedagogical activities and school effectiveness because they play a major role in the learning process. The current study looked at the relationship between teacher leadership styles (including democratic, autocratic, transformational and transactional) and student academic achievement at the university level. Head of the Departments of Social Sciences and Master degree students made up the study population. Twenty-nine Heads of Departments (HODs) and two hundred and six students from five public sector universities in Khyber Pakhtukhawa were selected through simple random and stratified (proportionate) sampling techniques. Data was collected through a questionnaire, the reliability co-efficient of which was 0.72 and 0.82 for HODs and students respectively. The data collected was analyzed using Mean, Standard Deviation and Pearson Correlation. The study results indicate that teacher leadership styles are strongly linked to student academic success

scholarly journals ANALISIS PERTUMBUHAN EKONOMI DAN KETIMPANGAN DISTRIBUSI PENDAPATAN PROVINSI BALI

2020 ◽  
Vol 3 (2) ◽  
pp. 335-344
Author(s):  
Rendi Kurniawan ◽  
Syamsul Huda
Keyword(s):  
Income Distribution ◽  
Calculation Result ◽  
Capita Income ◽  
Secondary Data ◽  
Strong Relationship ◽  
Kuznets Curve ◽  
Per Capita ◽  
Typology Analysis ◽  
The Relationship ◽  
Index Calculation

This study aims to determine the Regency / City Classification in Bali Province based on the Klassen Typology, the condition of income distribution inequality between districts / cities, the relationship between income distribution inequality with per capita income, and whether the relationship forms the U-Reverse Kuznets Curve. This research is an analysis of secondary data obtained from BPS Bali Province. The analytical model used is Klassen Typology analysis, Williamson Index, Product Moment Correlation (Pearson). Klassen's Typology Results, Badung Regency and Denpasar City are included in Quadrant I area, Gianyar Regency is included in Quadrant III area, and the remaining 6 Regencies are included in Quadrant IV area. Furthermore, the Williamson Index Calculation in the Year of Observation shows that there is an imbalance in the Province of Bali which shows a downward trend. While the calculation result of Product Moment Correlation (Pearson) shows a very strong relationship between the Williamson Index and the Per capita GRDP and is negative, but the relationship does not form the Kuznets Curve to be a U-Reverse letter.

scholarly journals Efisiensi belanja administrasi pemerintah Kota Palembang: Pendekatan Stochastic Frontier Analysis

2019 ◽  
Vol 15 (2) ◽  
pp. 85-91
Author(s):  
Ririn Puji Astuti ◽  
M. Syirod Saleh ◽  
Muhammad Subardin
Keyword(s):  
Stochastic Frontier Analysis ◽  
Capital Expenditure ◽  
Stochastic Frontier ◽  
Secondary Data ◽  
Regional Government ◽  
Frontier Analysis ◽  
Local Revenue ◽  
Relationship Of ◽  
The Relationship ◽  
The City

This study aims to find out the efficiency of the administration of Palembang City, 2002 – 2016 period in building the area with and components that caused whether or not administrative expenditure of an area was efficient. This study uses data secondary data that is realization data of administrative expenditure, average employe’s expenditure, capital expenditure and local revenue. This data was tested by stochastic frontier analysis (SFA). The results of estimation from the stochastic frontier analysis (SFA) found that the administrative expenditure of the city of Palembang was inefficiency. The average variable of employee expenditure has a negative related and has a significant effect to administration costs in Palembang City. The relationship of variable capital expenditure with the administration costs of the regional government in the city of Palembang has a positive and significant effect. And the Local Revenue variables have a positive and significant effect to administration costs in Palembang City.

scholarly journals ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2016 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Joko Suryanto ◽  
Indra Pahala
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Public Ownership ◽  
Audit Opinion ◽  
Independent Variables ◽  
Equity Ratio ◽  
The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting.   Keywords:       Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

scholarly journals THE INFLUENCE OF FINANCIAL PLANNING ON THE RELATIONSHIP BETWEEN HOUSEHOLD INCOME AND LEVEL OF SAVING IN TANZANIA

2020 ◽  
Vol 8 (12) ◽  
pp. 622-634
Author(s):  
Warren Tibesigwa ◽  
◽  
Will Kaberuka ◽  
Joanina Ayebare ◽  
Ally Ndeshiuta Morris ◽  
...  
Keyword(s):  
Financial Planning ◽  
Household Income ◽  
Secondary Data ◽  
School Curriculum ◽  
Moderating Effect ◽  
Cross Sectional ◽  
Study Results ◽  
The Government ◽  
Financial Awareness ◽  
The Relationship

There are many studies on the relationship between household income and saving though very little is known about the influence of financial planning on the relationship between household income and saving.This paper examined the moderating effect of financial planning on the relationship between household income and saving in Tanzania.Based on cross-sectional secondary data (Finscope data,2017) that was collected using multistage sampling from 9457 respondents, descriptive, correlation, regression and moderation effect were performed to analyze the data.The findings indicate that household income and interaction effects have a positive relationship with level of saving. Finally, regression results show that household income and financial planning have a positive significant effect on household saving levels and that financial planning has a positive moderating effect on the relationship between household income and level of saving. From these study results,it is recommended that the government of Tanzania through the ministry of community development, gender and children in should introduce financial awareness programs to the communities in order for the people to realize the need of financial planning and hence improve their saving.Further more the government throughthe ministry of education and vocational training should introduce financial awareness in the school curriculum so that citizens learn how to plan for financial matters at early stages.

scholarly journals CORRELATION BETWEEN ACCESS OF DRINKING WATER AND SANITATION WITH DIARRHEA INCIDENCE IN EAST JAVA

2020 ◽  
Vol 8 (1) ◽  
pp. 42
Author(s):  
Ilham Dwi Prakoso
Keyword(s):  
Drinking Water ◽  
Pearson Correlation ◽  
Strong Relationship ◽  
Correlation Study ◽  
Diarrheal Diseases ◽  
Water And Sanitation ◽  
Major Health Problem ◽  
Diarrhea Incidence ◽  
Relationship Of ◽  
The Relationship

Background: Diarrhea is still a major health problem in Indonesia. The Province of East Java ranks the second-highest number of diarrhea incidence after West Java, which reached 1,048,885 patients. The most dominant factors contributing to diarrheal diseases are water and family latrines. Purpose: This study aims to analyze the relationship between access to drinking water and proper sanitation with the incidence of diarrhea in East Java. Methods: This study was an observational study with a correlation study design. The population used was all people suffering from diarrheal diseases handled by each district in East Java Province in 2017. The method of sampling used aggregate data on the number of cases of diarrhea handled and the number of people with access to drinking water and proper sanitation per district/city in East Java province based on the East Java Health Profile 2017. The variables studied were the number of people who had access to drinking water (feasible), the number of people who had access to proper sanitation facilities (healthy latrines), and the number of diarrhea cases handled in East Java Province, with analysis techniques in the form of Pearson correlation. Results: This study showed that there was a relationship between residents who had access to inadequate drinking water (p = 0.00) which had a strong relationship of 0.48 (strong enough) and there was also a relationship between residents with inadequate access to sanitation facilities (not have healthy latrines) (p = 0.00) which had a strong relationship of 0.53 (strong enough). Conclusion: There is a relationship between access to drinking water and sanitation that is not feasible with the incidence of diarrhea found in East Java. 

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