ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN LKPD DI PEMERINTAH KABUPATEN-KOTA DI PROVINSI PAPUA

The population in this study is regencies / cities in the Papua Province during the last three years, namely the 2015-2017 budget year, the data obtained is the LHP data that has been audited by theBPK. the sample used in all of these studies as many as 87 samples of local government financial reports are all existing populations in the sample. The data analysis method used in this study uses multiple linear regression analysis with the SPSS 16 program. This data is processed from June to the beginning of the 2019 julli in Jayapura City, Papua Province. The results in this study indicate that the age of the Regional Government has a positive effect on the level of disclosure of regional financial statements (LKPD). and on the Local Government Size, the Number of OPD, and also the Dependency Rate have a positive and insignificant effect on the level of disclosure while the auditfindings themselves influence the level of disclosure of the LKPD.

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PENGARUH INTERGOVERNMENTAL REVENUE, KEKAYAAN PEMERINTAH DAERAH, DAN UMUR PEMERINTAH DAERAH TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Pemerintah Kabupaten/Kota di Sulawesi Tengah)

Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif ◽

10.22487/j26223090.2019.v1.i2.11889 ◽

2019 ◽

Vol 1 (2) ◽

Author(s):

Rafida Rafida ◽

Ridwan Ridwan ◽

Muhammad Ikbal Abdullah ◽

Nina Yusnita Yamin

Keyword(s):

Regression Analysis ◽

Local Government ◽

Local Governments ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Analysis Method ◽

Negative Effect ◽

Central Sulawesi

This study aims to analyze the effect of intergovernmental revenue, wealth of local government, and local government age to local government financial statement disclosure in Central Sulawesi. The analysis method used in this study is a multiple linear regression analysis. The results showed that intergovernmental revenue, local government wealth, and age of local government have a significant effect to the disclosure level of local government financial statements simultaneously. Intergovernmental revenue has a significant negative effect to the disclosure level of local government financial statements, while the wealth of local government and the age of local governments have no significant effect to the disclosure level of local government financial statements partially.

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Pengaruh Komitmen Dan Kompetensi Terhadap Kinerja Karyawan Pada Karyawan PT. BPR Duta Bali

Jurnal Ilmiah Satyagraha ◽

10.47532/jis.v2i1.57 ◽

2020 ◽

Vol 2 (1) ◽

pp. 89-98

Author(s):

Bagus Nyoman Kusuma Putra ◽

I Wayan Gede Antok Setiawan Jodi ◽

I Ketut Merta

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Organizational Commitment ◽

Linear Regression ◽

Employee Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Positive Effect

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance

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Pengaruh Gender, Usia, IPK Terhadap Literasi Keuangan Mahasiswa Jurusan Akuntansi Politeknik Negeri Malang

Akutansi Bisnis & Manajemen ( ABM ) ◽

10.35606/jabm.v26i1.391 ◽

2019 ◽

Vol 26 (1) ◽

pp. 15

Author(s):

Atika Syuliswati

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Financial Literacy ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Department Of State ◽

Positive Effect

The purpose of this study was to examine the direct effect of variables gender, age, GPA to financial literacy. This research is a quantitative research and the sample consist of 142 students Accounting Department of State Polytechnic Malang. Data analysis method used in this research is multiple linear regression analysis with the help of SPSS Version 21 program. The results showed gender, age, and GPA significant and positive effect on financial literacy.

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018

account ◽

10.32722/acc.v6i2.2475 ◽

2020 ◽

Vol 6 (2) ◽

Author(s):

Novi Arina Nainggolan ◽

Frianto Pandia ◽

Ansori Ansori

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Credit Risk ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Analysis Method ◽

Net Interest Margin ◽

Positive Effect ◽

Interest Margin

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN INFLASI TERHADAP RISIKO KREDIT BANK PERSERO PERIODE 2014-2018Novi Arina [email protected] [email protected] [email protected] Studi Keuangan dan Perbankan Terapan Politeknik Negeri Jakarta ABSTRACT This study examines the effect of profitability, bank size and inflation on credit risk PerseroBank period 2014-2018. Indicators used are Net Interest Margin (NIM), Bank Size, Inflation and NonPerforming Loan (NPL). The analysis method used in multiple linear regression analysis processedby using SPSS 25. The result of this study partially indicate that the profitability has positivesignificant effect on credit risk and inflation has negative significant effect on credit risk, while banksize has positive effect but no significant on credit risk. Simultaneously profitability, bank size andinflation have significant effect on credit risk of 56,2% and the remaining 43,8% is required by othervariables not used in this study. Keywords: Profitability, Bank Size, Inflation, Credit Risk ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan daninflasi terhadap risiko kredit bank persero di Indonesia periode 2014-2018. Indikator yang digunakanadalah Net Interest Margin (NIM), Bank Size Inflasi dan Non Performing Loan (NPL). Metodeanalisis yang digunakan adalah analisis regresi linear berganda yang diolah dengan menggunakanprogram SPSS 25. Hasil penelitian ini secara parsial menunjukkan bahwa profitabilitas berpengaruhpositif signifikan terhadap risiko kredit serta ukuran perusahaan tidak berpengaruh signifikan terhadaprisiko kredit. Sedangkan inflasi berpengaruh negatif signifikan terhadap risiko kredit. Secara simultanprofitabilitas, ukuran perusahaan dan inflasi berpengaruh signifikan terhadap risiko kredit sebesar56,2% dan sisanya sebesar 43,8% dipengaruhi oleh variabel lain yang tidak digunakan dalampenelitian ini. Kata kunci: profitabilitas, ukuran perusahaan, inflasi dan risiko kredit

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PENGARUH PERPUTARAN KAS,PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA SUPERMARKET DI TIMOR LESTE

E-Jurnal Ekonomi dan Bisnis Universitas Udayana ◽

10.24843/eeb.2017.v06.i10.p04 ◽

2017 ◽

pp. 3527 ◽

Cited By ~ 1

Author(s):

Matilde Amaral Canizio

Keyword(s):

Regression Analysis ◽

Statistical Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Financial Reports ◽

Timor Leste ◽

Inventory Turnover ◽

Positive Effect

The purpose of the study is to examine and demonstrate empirically the effect of cash turnover, receivable turnover, and inventory turnover on profitability of compnies. The date used in this study is a secondary date obtained from the compnay’s monthly financial reports during the period 2008 to 2012. Samples used are 2 Supermarket. Statistical analysis used is multiple linear regression analysis. Based on the result of analysis it can be concluded that in the cash turnover there are no significant effects on profitability in the supermarkets Leader and Lita Store. While the receivables turnover and inventory turnover have a positive effect on the profitability of the supermarket Leader and Lita

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Effect of Leverage, Profitability, Liquidity and Growth of Dividend Policy

Restaurant Business ◽

10.26643/rb.v118i5.7227 ◽

2019 ◽

Vol 118 (5) ◽

pp. 45-50

Author(s):

Rinny Meidiyustiani ◽

SE ◽

M. Akt

Keyword(s):

Regression Analysis ◽

Quantitative Data ◽

Dividend Policy ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Secondary Source ◽

Analysis Method ◽

Key Indicator ◽

Negative Effect

The ability of the company in earning profit is the main key indicator of the ability of the company to pay dividends., The purpose of this study is to see the effect of Leverage, Liquidity, Profitability, and Growth on Dividend Policy as measured by Divident Payout Ratio (DPR) are the sub-sectors of construction and building that listed in the Bursa Effect Indonesia (BEI) period 2013 -2016. The type of the data used is quantitative Data Obtained from a secondary source of data that is in the form of financial statements from the official website www.idx.co.id Obtained by 8 companies. The analysis method used is multiple linear regression analysis and processing of data using SPSS 20.0 for Windows. Based on the results of the analysis, it is known that the variable of Leverage, Liquidity and Profitabilty has no effect on Dividend Policy. Meanwhile, Growth has a negative effect on Dividend Policy, The determination coefficient of 26.2% where there are still 73.8% more changes in the dependent variable that is influenced by other variables not included in this study.

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PENGARUH TINGKAT BAGI HASIL DAN BI RATE TERHADAP BESARNYA TABUNGAN MUDHARABAH PADA BANK SYARIAH PERIODE 2013-2018

Jurnal Akuntansi dan Keuangan ◽

10.29103/jak.v7i2.1850 ◽

2019 ◽

Vol 7 (2) ◽

pp. 121

Author(s):

Falahuddin Falahuddin ◽

Muchsal Mina

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Linear Regression ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Profit Sharing ◽

Islamic Banks ◽

Analysis Method

This study aims to analyze the Effect of Profit-Sharing Rate and BI Rate on the amount of Mudharabah Savings in Islamic Banks from 2013 to 2018. This study uses secondary data in the form of Islamic Bank financial statements accessed on www.idx.com. The data analysis method used is multiple linear regression analysis. The sample used in this study is 12 banks. The results show that the profit-sharing rate partially has a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia, the BI rate has no effect on Mudharabah savings in Islamic banks in Indonesia. Simultaneously, the profit-sharing rate and BI rate have a positive and significant effect on Mudharabah savings in Islamic banks in Indonesia.

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PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH (BPKAD) KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.02.19142.2018 ◽

2018 ◽

Vol 13 (02) ◽

Author(s):

Rivaldy Manimpurung ◽

Lintje Kalangi ◽

Natalia Gerungai

Keyword(s):

Organizational Commitment ◽

Financial Reporting ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Financial Statement ◽

Financial Reports ◽

Human Resource Capacity ◽

Positive Effect

The quality of government financial reporting is a normative prerequisite for the preparation of financial statements so that the resulting accounting information can be beneficial to users of financial statements. This is the aim of recognizing the effect of human resources and organizational commitment toward the quality of regional financial reports in BPKAD in Manado. The data collected through questionnaire distributions to 64 respondents were financial managers at BPKAD in Manado City. The data were analyzed using multiple linear regression analysis method with SPSS 17 program. The results showed that SDM Capacity has no positive effect on LKPD Quality and Organization Commitment positively and significantly affect the quality of Local Government Financial Reporting at BPKAD in Manado City.Keywords: Human Resource Capacity, Organizational Commitment, Quality of Financial Statement.

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Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p06 ◽

2019 ◽

Vol 29 (2) ◽

pp. 561

Author(s):

Regina Usman ◽

Fauzan Misra ◽

Firdaus Firdaus

Keyword(s):

Regression Analysis ◽

Local Government ◽

Capital Expenditure ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Regional Government ◽

Power Performance ◽

Legislative Power ◽

The Relationship ◽

Regional Wealth

In addition, this study also aims to see how the legislative power variable can strengthen the relationship between regional wealth variables and capital expenditure on the performance of local government operations. The criteria for collecting sampling in this study were using purposive sampling techniques to obtain a sample of 149 provinces for five years. This study used a multiple linear regression analysis models with the Moderate Regression Analysis method. The results of the study indicated that the regional wealth variable did not affect the performance of regional government administration, while capital expenditure had a positive and significant effect on the performance of local government operations. The results also showed that legislative power could weaken the relationship between capital expenditure and the performance of local government operations. Keywords : Regional Wealth; Capital Expenditures; Legislative Power; Performance of Local Government Operation.

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The Effect of Regional Government Size, Legislative Size, Number of Population, and Intergovernmental Revenue on The Financial Statements Disclosure

European Journal of Business Management and Research ◽

10.24018/ejbmr.2020.5.6.651 ◽

2020 ◽

Vol 5 (6) ◽

Author(s):

Nuriska Gusnaini ◽

Rony Andesto ◽

. Ermawati

Keyword(s):

Local Government ◽

Sampling Method ◽

Financial Statements ◽

City Government ◽

Government Size ◽

Regional Government ◽

Financial Reports ◽

Size Number ◽

Size Population

This study intends to discover the disclosure level of local government financial statements regarding the local government size, legislative size, population, and intergovernmental revenue. This study uses the Regency / City Regional Government in East Java Province in 2016-2018. Census sampling method which is 114 samples in the District / City Government in East Java Province is applied. The hypothesis testing in this study is multiple linear regression with SPSS. The results of this study are that the size of the regional government and the size of the legislature have no effect on the financial statements; the population has a significant effect on the financial statements, and the intergovernmental revenue has a significant effect on the financial statements of the local government. This study contributes to providing suggestions to improve the quality of local government financial reports.

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