Pendapatan Asli Daerah, Pendapatan Transfer, Penerimaan Pembiayaan Dan Realisasi Belanja Modal Provinsi Bengkulu

ABSTRACT Capital expenditure is very important role in the region, with capital expenditures, the region will be grow and capable increase investment. The purpose of this study to prove that the Regionally Original Income, Funds Transfer consisting of General Allocation Fund, Special Allocation Fund and Revenue fund, Other Income, Receipt Financing influence simultaneously and partially on capital expenditures. The sample used is the Government/City District in Bengkulu of 60 District/City from 2008-2013. The analysis tool to test the hypothesis is multiple linear regression. The results showed that in partial regionally original Income, special allocation fund, other income and receipt financing are positive effect on capital expenditures, variable general allocation fund negative effect on capital expenditures, variable revenue fund no effect on capital expenditures. Simultaneously regionally original Income, general allocation fund, special allocation fund, revenue fund, Other Income and Receipt Financing positive significant effect on capital expenditures. ABSTRAK Peran Belanja Modal sangat penting di daerah, dengan belanja modal mampu membuat daerah menjadi berkembang sehingga diharapkan mampu meningkat pertumbuhan investasi di daerah tersebut. Tujuan penelitian ini untuk membuktikan bahwa Pendapatan Asli Daerah, Dana Transfer yang terdiri dari Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil, Pendapatan Lain Lain yang sah, Penerimaan Pembiayaan berpengaruh secara simultan dan parsial terhadap realisasi belanja modal. Sampel yang digunakan adalah 60 Kabupaten /Kota di Bengkulu dari tahun 2008-2013. Alat analisis untuk menguji hipotesis adalah regresi linier. Hasil penelitian menunjukkan bahwa secara parsial variabel Pendapatan Asli Daerah, Dana Alokasi Khusus, pendapatan lain lain yang sah, penerimaan pembiayaan berpengaruh positif terhadap realisasi belanja modal, variabel Dana Alokasi Umum berpengaruh negative terhadap realisasi belanja modal, variabel Dana Bagi Hasil tidak berpengaruh terhadap realisasi belanja modal. Secara simultan Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil, Dana Alokasi Khusus, Pendapatan Lain lain yang sah dan Penerimaan Pembiayaan berpengaruh signifikan positif terhadap realisasi belanja modal. JEL Classification: M41, M42

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FAKTOR-FAKTOR YANG MEMPENGARUHI PELUANG PENCARI KERJA DALAM MENGAKSES INTERNET DI SUMATERA BARAT

Jurnal Kajian Ekonomi dan Pembangunan ◽

10.24036/jkep.v2i4.10376 ◽

2020 ◽

Vol 2 (4) ◽

Author(s):

Hilda Wiranti ◽

Alpon Satrianto

Keyword(s):

Logistic Regression ◽

The Internet ◽

Analysis Tool ◽

Significant Positive Effect ◽

Job Seekers ◽

West Sumatra ◽

Negative Effect ◽

Economic Survey ◽

The Government ◽

Positive Effect

Abstract: This study aims to determine (1) the effect of the level of education on the opportunitiesfor job seekers to access the internet in West Sumatra. (2) the influence of gender on job seekers'opportunities to access the internet in West Sumatra. (3) the influence of age on the opportunitiesfor job seekers to access the internet in West Sumatra. (4) the influence of the area of residence onthe opportunities for job seekers to access the internet in West Sumatra. (5) the effect of income onjob search opportunities in accessing the internet in West Sumatra. This type of research isdescriptive - associative. The types and sources of data from the Socio-Economic Survey aresecondary. In this study using data that already exists in a data collection (National Socio-Economic Survey (SUSENAS) in 2018. The analysis tool used is logistic regression analysis, andthe total number of job seekers is 1,641 people. From the results of this study, it is explained that(1) education has a significant positive effect on the opportunities for job seekers to access theinternet in West Sumatra, (2) gender has no significant negative effect on the opportunities for jobseekers to access the internet in West Sumatra. (3) age has no significant positive effect on theopportunities for job seekers to access the internet in West Sumatra (4) the area of residence has apositive and significant effect on the opportunities for job seekers to access the internet in WestSumatra. (5) income has a significant positive effect on the opportunities for job seekers to accessthe internet in West Sumatra. As for the results of the research, so that the government of WestSumatra Province can provide socialization on the use of the internet in looking for work andbecome a consideration for the government in formulating a policy related to job availability forjob seekers in accessing the internet.Keywords: Job seekers, Internet, Logistic Regression.

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PENGARUH NON PERFORMING LOAN (NPL) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Manajemen dan Bisnis ◽

10.54367/jmb.v20i2.1014 ◽

2020 ◽

pp. 220-230

Author(s):

Randi Siregar ◽

Sabeth Sembiring

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Quantitative Research ◽

Negative Impact ◽

Coefficient Of Determination ◽

Regression Analyses ◽

Independent Variables ◽

Significant Negative Impact ◽

Negative Effect ◽

Positive Effect

The purpose of this research was conducted to know the influence of: (1) Simultaneous Non Performing Loan and Loan to Deposit Ratio against Return On Asset, (2) Partial Non-Performing Loan against Return On Asset and (3) partial Loan to Deposit against Return On Asset Corporate Banking the Go Public period 2010 â€“ 2012.The research uses quantitative research plans. The research subject is a banking company that go public from 2014 â€“ 2016 and the objects are Non Performing Loan, Loan to Deposit Ratio and Return On Asset.Data collected using documentation methods and analyzed with multiple linear regression analyses. The results showed that (1) Non Performing Loan and Loan to Deposit Ratio simultaneously had significant effect on Return On Asset.(2) Non Performing Loan partially negative effect on Return On Asset, (3) Loan to Deposit Ratio positively affects the Return On Asset of the banking company listed on the Indonesia Stock Exchange.The value of the coefficient of determination (adjusted R2) of 0.323 or 32.3%, this translates to 32.3% of ROA variations that can be explained by variations of independent variables of the NPL and LDR.The remaining 67.7% is explained by other reasons outside of the regression model.Based on the results of multiple linear regression analyses indicating that the NPL has a significant negative impact on ROA, LDR has a significant and positive effect on Roa, NPL and LDR.

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Kompleksitas Perusahaan, Client Importance dan Volatilitas Idiosinkratik

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i09.p11 ◽

2021 ◽

Vol 31 (9) ◽

pp. 2289

Author(s):

Mei Rinta

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Financial Services ◽

Idiosyncratic Volatility ◽

Significant Positive Effect ◽

Related Factors ◽

Negative Effect ◽

Independent Variable ◽

Business Line ◽

Positive Effect

This study examines the influence between company complexity and client importance on idiosyncratic volatility. The research sample are listed companies in all industries except financial services and banking for period 2014-2018. The dependent variable is idiosyncratic volatility, while the independent variable is company complexity and client importance. Multiple linear regression was used to test. The results showed that there was a significant positive effect of client importance on the dependent variable and a significant negative effect on company complexity on the dependent variable. This means that business line information and auditor-related factors are a signal for investors to react to company shares. Keywords: Complexity Of The Company; Client Importance; Idiosyncratic Volatility.

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Studi Alokasi Belanja Modal Pada Anggaran Pemerintah Daerah Di Eks-Karesidenan Madiun

JAMER : Jurnal Akuntansi Merdeka ◽

10.33319/jamer.v1i2.30 ◽

2020 ◽

Vol 1 (2) ◽

pp. 65-72

Author(s):

Hery Hermawan

Keyword(s):

Data Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Quantitative Research ◽

Fiscal Decentralization ◽

Capital Expenditure ◽

Research Data ◽

T Test ◽

Coefficient Of Determination ◽

Capital Expenditures

Abstract— This study aims to determine the effect of the level of effectiveness, independence, and fiscal decentralization on capital expenditures in districts/ city of Madiun Residency both partially and simultaneously. The type of research is quantitative research. Data analysis used is multiple linear regression, t test, F test and coefficient of determination. The result of this study show that, 1.The level of effectiveness significantly effect on the allocation of capital expenditure in the districts/city of Madiun Residency. 2. The level of independence significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 3. The level of fiscal decentralization significantly affects on the allocation of capital expenditure in the districts/city of Madiun Residency. 4. The level of effectiveness, independence, and fiscal decentralization simultaneously affect on the allocation of capital expenditure in districts/city of Madiun Residency. Keywords—: level of effectiveness; independence; fiscal decentralization; capital expenditure.

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Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?

International Journal of Multicultural and Multireligious Understanding ◽

10.18415/ijmmu.v6i2.551 ◽

2019 ◽

Vol 6 (2) ◽

pp. 8 ◽

Cited By ~ 1

Author(s):

I Putu Edi Darmawan ◽

Sutrisno T ◽

Endang Mardiati

Keyword(s):

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Real Earnings Management ◽

Analysis Tool ◽

Negative Effect

This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017. The analysis tool used is Multiple Linear Regression. The test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. Real earnings management was found to have a negative effect on firm value.

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PENGARUH PRODUKSI DAN PRODUKTIVITAS PETANI TERHADAP IMPOR JAGUNG DI INDONESIA TAHUN 1993-2018

Jurnal Ekonomi Pertanian Unimal ◽

10.29103/jepu.v4i1.3994 ◽

2021 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Zahara Zahara ◽

Devi Andriyani ◽

Reza Juanda

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Secondary Data ◽

Research Model ◽

Corn Production ◽

Maize Production ◽

Negative Effect ◽

Rice Farmer ◽

Positive Effect

This research aims to analyze the effect of corn production and productivity of maize farmers on imports in Indonesia in 1993-2018. The data used in this research are secondary data for the 1993-2018 period. This research model uses multiple linear regression. The results of the research that corn production partially has a negative effect on corn imports in Indonesia. Rice farmer productivity has a positive effect on corn imports in Indonesia. Simultaneously, maize production and productivity of maize farmers have an effect on maize imports in Indonesia

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Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v26.i01.p30 ◽

2019 ◽

pp. 821

Author(s):

Made Irna Wikanadi ◽

Ketut Alit Suardana

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Time Budget ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Negative Effect ◽

Time Budget Pressure ◽

Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

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EVALUATION OF GREEN MANUFACTURING IMPLEMENTATION ON REGULATION, COSTS, AND KNOWLEDGE

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v31i12021.64-73 ◽

2021 ◽

Vol 31 (1) ◽

pp. 64

Author(s):

Iggy Adbaidainya

Keyword(s):

Green Manufacturing ◽

Primary Data ◽

Analysis Tool ◽

Knowledge Variable ◽

Negative Effect ◽

Statistical Analysis Tool ◽

The Government ◽

Regulation Costs ◽

Positive Effect ◽

Collection Methods

Introduction: This study aims to analyze whether there is motivation of knowledge, regulations, and costs on the effect of the application of Green Manufacturing. Part of green manufacturing has been implemented. However, its implementation is not easy for various reasons and it has not a significant effect on the industrial world from several sectors. Methods: Data collection methods include questionnaires and interviews. This study uses primary data obtained through direct respondents. The statistical analysis tool in this study uses SPSS.Results: Based on the results of data analysis and discussion, it shows that the knowledge variable has a positive effect on the motivation to implement green manufacturing. In addition, the second variable, namely regulation, also shows a positive effect on the motivation to implement green manufacturing. However, the third variable shows that costs have a negative effect on the motivation to implement green manufacturing.Conclusion and suggestion: The results of the analysis prove that the tempe business motivation in Ngawi on implementing green manufacturing tends to be low. This requires synergy between the government and tempe entrepreneurs to applicate the green manufacturing. For the government, there is a need some socialization regarding the application of green manufacturing so that your knowledge of the application of green manufacturing will increase.

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PENGARUH PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL (Studi Empiris pada Pemerintah Kabupaten/Kota di Provinsi Nusa Tenggara Timur)

Analisis ◽

10.37478/als.v11i1.829 ◽

2021 ◽

Vol 11 (1) ◽

pp. 48-67

Author(s):

Ardiani Ika Sulistyawati ◽

Nugrah Septiyani Purwanti

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Capital Expenditure ◽

Secondary Data ◽

Profit Sharing ◽

Provincial Government ◽

Coefficient Of Determination ◽

Capital Expenditures ◽

Government Budget ◽

City Governments

This study aims to analyze the influence of the variables of Local Own Revenue, General Allocation Funds, Special Allocation Funds, Profit Sharing Funds and Employee Expenditures on Capital Expenditures at Regency / City Governments in East Nusa Tenggara Province 2015-2018 partially and simultaneously. The population in this study were 22 regencies / municipalities in East Nusa Tenggara Province during the 2015-2018 period. This study uses secondary data in the form of the East Nusa Tenggara Provincial Government Budget Realization Report. Hypothesis testing in this study using multiple linear regression with t test, F test and coefficient of determination. The data that has been collected is analyzed first with a classical assumption test before testing the hypothesis. The results of the study partially show that the variables of Local Own Revenue and Special Allocation Funds have a significant effect on Capital Expenditures, while the variables of General Allocation Funds, Profit Sharing Funds and Employee Expenditures have no significant effect on Capital Expenditures. The results of the research simultaneously show that the variables of Local Own Revenue, General Allocation Fund, Special Allocation Fund, Profit Sharing Fund and Employee Expenditure have an effect on capital expenditure.

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