scholarly journals The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village

2020 ◽  
Vol 4 (02) ◽  
pp. 94
Author(s):  
Siska Apriana ◽  
Darwis Said ◽  
Nurleni Nurleni
Keyword(s):  
Information Technology ◽  
Regression Analysis ◽  
Financial Management ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Fund Management ◽  
Positive Effect

<em>This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management</em><em>  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.</em>

scholarly journals Effect of self-efficacy, competence and compensation in performance of financial manager on motivation as moderation

2019 ◽  
Vol 6 (3) ◽  
pp. 83-93 ◽  
Author(s):  
Kadek Dwiyani Ciptana Putri ◽  
Maria Mediatrix Ratna Sari ◽  
I Wayan Ramantha ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Financial Management ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine the effect of self-efficacy, competence, and compensation on the performance of financial management employees with motivation as moderating. The population in this study were all financial management employees at Udayana University in 2019. The study sample was determined by the nonprobability sampling method which obtained a total sample of 92 people. This study uses primary data and secondary data. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of self-efficacy, competence, and compensation had a positive effect on the performance of financial management employees. Motivation does not moderate the effect of self-efficacy and competence on the performance of financial management employees. Motivation strengthens the effect of compensation on the performance of financial management employees.

scholarly journals PENGARUH KOMPETENSI DESA, PARTISIPASI MASYARAKAT DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 2 (2) ◽  
pp. 92-112
Author(s):  
Dara Fitrinanda ◽  
Linda Linda ◽  
Maya Febrianty Lautania
Keyword(s):  
Information Technology ◽  
Public Participation ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Testing ◽  
Fund Management ◽  
The Village ◽  
The City ◽  
Positive Effect

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application. The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management.   Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management.     Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa.   Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.

scholarly journals Pengaruh Persepsi dan Motivasi Mahasiswa Akuntansi Terhadap Minat Menjadi Akuntan Publik dengan Asas Kemandirian sebagai Variabel Moderasi

2021 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Anugrah Nur Wahyuni ◽  
Sri Ayem
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Accounting Students ◽  
Testing Method ◽  
Public Accountants ◽  
Positive Effect ◽  
Public Accountant

This study aims to determine the effect of perceptions and motivation of accounting students on the interest in becoming a public accountant with the asas kemandirian as a moderating variable. This research was conducted at private universities in DIY which have a CPA test center in collaboration with the Indonesian Institute of Public Accountants (IAPI). The sample was determined using purposive sampling method, so that the total sample was 118 people. The data testing method used is multiple linear regression analysis and moderate regression analysis (MRA). The results of this study indicate that the perceptions and motivation of accounting students have a positive effect on the interest in becoming public accountants. The asas kemandirian strengthens the influence of accounting students' perceptions of their interest in becoming public accountants and has a positive effect. Meanwhile, the asas kemandirian cannot be a moderating variable for the motivation of accounting students to become a public accountant. Keywords: Perception, Motivation, Asas Kemandirian and Interest

PENGARUH TRANSPARANSI PENGELOLAAN KEUANGAN DANA DESA DAN PEMBERDAYAAN MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA SIDOHARJO

2020 ◽  
Vol 28 (1) ◽  
pp. 35-50
Author(s):  
Dewi Kusuma Wardani ◽  
Ratih Ranika Putri Utami
Keyword(s):  
Financial Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Community Empowerment ◽  
Primary Data ◽  
Community Members ◽  
The People ◽  
Quantitative Descriptive ◽  
Positive Effect

This study aims to determine the effect of transparency in financial management of village funds and community empowerment on community welfare in Sidoharjo Village, Tepus District, Gunungkidul Regency. This research method uses quantitative descriptive methods and primary data using questionnaires. This study took a sample of residents who were divided into 11 hamlets in Sidoharjo Village, Tepus District, Gunung kidul Regency. The sampling technique is stratified random sampling. Data collection is done by distributing questionnaires directly to people’s homes, attending social gatherings and routine meetings held by community members. It aims to obtain more data from respondents directly. The number of questionnaires processed was 120 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that community empowerment has a positive effect on the welfare of the people of Sidoharjo Village, Tepus District, Gunungkidul Regency, while transparency in financial management of village funds does not affect the welfare of the community in Sidoharjo Village, Tepus District, Gunungkidul Regency.

scholarly journals PENGARUH PENGALAMAN AUDIT, PENGETAHUAN MENDETEKSI KEKELIRUAN, INDEPENDENSI DAN AUDIT TENURE PADA AUDIT JUDGMENT

2018 ◽  
pp. 2175
Author(s):  
Made Ayu Oktaviana ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Public Accountant

The purpose of this research was to obtain empirical evidence on the influence of audit experience, knowledge of detecting errors, independence and audit tenure on audit judgment. This research was conducted at Public Accountant Office in Bali area and registered in IAPI year 2017 with primary data collection method that is questioner. The number of samples analyzed by 44 respondents, and using purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis. The final result of the research states that the higher the audit experience the more accurate audit judgment. Increasing the knowledge detecting errors an auditer so audit judgment is more accurate. The higher the independence of an auditor the audit judgment is more accurate. The more audit tenure an auditer the audit judgment more accurate.

scholarly journals The role of working experience moderating the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decision of tax consultants in Bali area

2019 ◽  
Vol 6 (3) ◽  
pp. 18-28 ◽  
Author(s):  
I Putu Indra Wiguna ◽  
Ketut Yadnyana
Keyword(s):  
Emotional Intelligence ◽  
Regression Analysis ◽  
Work Experience ◽  
Survey Methods ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Spiritual Intelligence ◽  
Ethical Decisions ◽  
Positive Effect

This study aims to examine the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on ethical decisions of tax consultants with work experience as moderating variables. The population in this study were all registered tax consultants in the Bali Region who had practice licenses in accordance with the Directory of Indonesian Tax Consultants Association in 2018 as many as 58 people. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 41 people. Research data was collected through survey methods with questionnaire techniques. The data analysis technique used in the study was multiple linear regression analysis and moderated regression analysis. The results showed that the variables of emotional intelligence had a positive effect on ethical decisions, intellectual intelligence had a positive effect on ethical decisions, and spiritual intelligence had a positive effect on ethical decisions. Work experience moderates the effect of emotional intelligence, intellectual intelligence, and spiritual intelligence on the ethical decisions of tax consultants.

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

scholarly journals Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

scholarly journals Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung

2019 ◽  
Vol 28 (2) ◽  
pp. 1464
Author(s):  
Putu Arisna Dewi ◽  
I Ketut Jati
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Moral Obligations ◽  
Analysis Techniques ◽  
Positive Effect ◽  
Awareness Service

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations. Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.

scholarly journals Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa di Kecamatan Gianyar

2020 ◽  
Vol 30 (1) ◽  
pp. 226
Author(s):  
Ida Bagus Pramayoga ◽  
I Wayan Ramantha
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Sample Collection ◽  
Collection Method ◽  
The Village ◽  
Positive Effect

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.

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