scholarly journals THE DETERMINANT OF FINANCIAL INFORMATION DISCLOSURE ON INDONESIAN LGs WEBSITE

2017 ◽  
Vol 1 (1) ◽  
pp. 85
Author(s):  
Kurniawan Cahyo Utomo ◽  
Y Anni Aryani
Keyword(s):  
Local Governments ◽  
Information Disclosure ◽  
Research Method ◽  
Sampling Method ◽  
Secondary Data ◽  
Research Data ◽  
Financial Information ◽  
Audit Opinion ◽  
Negative Effect ◽  
Positive Effect

This research aims to find out the effect of size, leverage, wealth, audit opinion, liquidity, and press visibility of Local Governments (LGs) on the financial information disclosure through Indonesian LGs website. Center for Regional Information Study (Pattiro) states that only 28% of LGs disclose their financial information through website, and this proves lack of public transparency. This research method is using multiple linear regression. The population is 456 Local Governments (LGs) in Indonesia, with the research sample as many as 187 LGs conducted using purposive sampling method. The type of research data is secondary data. Empirical results show that size and wealth have positive effect on the financial information disclosure through website. Press visibility has negative effect on the financial information disclosure through website. While leverage, audit opinion, and liquidity do not have effect on the financial information disclosure through website. The implication of this research is that The Ministry of Home Affairs could develop a system of reward and punishment to motivate the LGs to improve their level of financial information disclosure through the website.

scholarly journals PENGARUH OPINI AUDIT DAN KUALITAS AUDITOR TERHADAP AUDIT DELAY PADA PEMERINTAH KABUPATEN/KOTA DI INDONESIA

2019 ◽  
Vol 7 (3) ◽  
pp. 75-86
Author(s):  
Nila Aprila ◽  
Fachruzzaman Fachruzzaman ◽  
Desi Siska Pratiwi
Keyword(s):  
Data Analysis ◽  
Local Governments ◽  
Sampling Method ◽  
Financial Statements ◽  
Educational Background ◽  
Research Data ◽  
Fiscal Year ◽  
Audit Opinion ◽  
Auditor Quality ◽  
Negative Effect

The purpose of this research is to examine the effect of audit opinion and auditor quality to audit delay on local government in Indonesia. Sampling method used is purposive sampling and the result are 419 local governments in fiscal year 2015. Research data taken from audited financial statements BPK. Method of data analysis using multiple linear regression. The audit opinion and auditor’s professional proficiency has siginificant negative effect on audit delay. And auditor’s accounting educational background has not effect on audit delay.Keywords : audit delay, audit opinion, auditor quality

scholarly journals ANALISIS KAJIAN SOSIAL EKONOMI PEMBANGUNAN DAN PERLUASAN TOSERBA “ X ”

2018 ◽  
Vol 2 (2) ◽  
pp. 66-89
Author(s):  
Desfitriady Desfitriady ◽  
Tatang Kusmayadi
Keyword(s):  
Random Sampling ◽  
Research Method ◽  
Sampling Method ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Research Data ◽  
Qualitative And Quantitative ◽  
The Government ◽  
The Village ◽  
Descriptive Method

The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) "X". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the "X" Stores, and only a small portion would be used, but it was only up to the government.

scholarly journals Determinan Jumlah Penduduk Miskin di Jawa Periode 2007-2015

2017 ◽  
Vol 4 (2) ◽  
pp. 164
Author(s):  
Mohammad Saleh ◽  
Mochammad Dwi Ainoer Rizzal ◽  
Aisah Jumiati
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Research Method ◽  
Secondary Data ◽  
Domestic Product ◽  
Poor People ◽  
Unit Of Analysis ◽  
Factors Affecting ◽  
Negative Effect ◽  
Positive Effect

Poverty is one of the problems that impede economic growth and national and regional development. It is therefore necessary to find solutions to reduce poverty and solve the problems that are being experienced. The purpose of this study to determine the influence of unemployment, wages and Gross Domestic Product (GDP) on poverty in Java. This research method is explanatory research method. The unit of analysis used in this study is the number of poor people in Java, factors affecting poverty include unemployment, wages and Gross Domestic Product (GDP). Data used in this research is secondary data. The results showed that the positive effect of unemployment and wages and GRDP a significant negative effect on poverty. From the results of this study are expected later able to provide references improvements creation of the welfare of society equally. Keywords: People poverty, unemployment, wage, Gross Regional Domestic Produc

scholarly journals PENGARUH PEMBIAYAAN MUDHARABAH, MUSYARAKAH, MURABAHAH, DAN IJARAH TERHADAP PROFITABILITAS 4 BANK UMUM SYARIAH PERIODE 2013-2016

2018 ◽  
Vol 14 (2) ◽  
pp. 140-150
Author(s):  
Purnama Putra
Keyword(s):  
Sampling Method ◽  
Research Result ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Quantitative Descriptive ◽  
Positive Effect ◽  
Descriptive Method

This research employ quantitative descriptive method aimed at testing the effects of Mudharabah, Musyarakah, Murabahah, and Ijarah Financings simultaneously and partially on the profitability of Sharia Banks in 2013-2016. This research uses secondary data taken from financial reports of Sharia Banks (Bank Umum Syariah/BUS) registered at the Bank of Indonesia. The data is analyzed using multiple linear regression. Four Sharia Banks were used as samples in this study which provide financial reports per three months. They are chosen using purposive sampling method. From the research result, it can be inferred that mudharabah financing does not have significant effect, musyarakah financing has significant negative effect, while murabahah and ijarah financings have significant positive effect by partially on profitability. Whereas simultaneously have positive significant to profitability. Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas Bank Umum Syariah yang terdaftar di Bank Indonesia Periode 2013-2016. Data yang digunakan adalah laporan keuangan Bank Umum Syariah (BUS) yang terdaftar di Bank Indonesia. Data dianalisis menggunakan regresi linear berganda. Sampel dalam penelitian ini sebanyak 4 Bank Umum Syariah, yang menyediakan laporan keuangan per triwulan. Sampel diambil menggunakan teknik pengambilan purposive sampling. Hasil dari penelitian ini menunjukkan secara parsial bahwa pembiayaan mudharabah tidak berpengaruh, pembiayaan musyarakah berpengaruh negatif signifikan, pembiayaan murabahah berpengaruh positif signifikan, pembiayaan ijarah berpengaruh positif signifikan terhadap profitabilitas ROE. Sedangkan secara simultan pembiayaan mudharabah, musyarakah, murabahah dan ijarah berpengaruh positif signifikan terhadap profitabilitas.

scholarly journals AUDIT DELAY, UKURAN KANTOR AKUNTAN PUBLIK, FINANCIAL DISTRES, OPINI AUDIT, DAN UKURAN PERUSAHAAN KLIEN TERHADAP AUDITOR SWITCHING

2020 ◽  
Vol 8 (1) ◽  
pp. 63
Author(s):  
Tahniatun Naili ◽  
Nora Hilmia Primasari
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Audit Opinion ◽  
Auditor Switching ◽  
Negative Effect ◽  
Research Show ◽  
Public Accountant

This research is conducted to analyze the influence of audit delay, size of public accountant firm, financial distress, audit opinion and company size of auditor switching. The population in this research is used secondary data from the financial statment of all companies listed in the Indonesia Stock Exchange in 2015-2017 as many 529 companies. This research used purposive sampling method and obtainde 359 companies sample. The data analysis used logistic regression analysis with program SPSS version 20. The result of this research show that size of public accountant firm and audit opinion have negative effect on auditor switching. While audit delay, financial distress and company size have not effect on auditor switching.

scholarly journals Effect of CAR, NPL, and BOPO on NIM with ROE as a moderating variable

2021 ◽  
Vol 8 (3) ◽  
Author(s):  
I Wayan Dedik Widana ◽  
Gerianta Wirawan Yasa ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Period Data ◽  
Positive Effect

This study aims to obtain empirical evidence about the effect of CAR, NPL and BOPO on NIM and examine the role of ROE in moderating the effect of CAR, NPL, and BOPO on NIM. This study uses purposive sampling method. The data used is secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2015-2019 period. Data analysis techniques using moderated regression analysis (MRA) test. The result of the analysis shows that CAR has a positive effect on NIM. NPL and BOPO has a negative effect on NIM. The moderating variable ROE strengthens the effect of CAR on NIM but weakens the effect of NPL and BOPO on NIM.

scholarly journals THE EFFECT OF INTERNAL FACTORS ON CAPITAL STRUCTURE AND ITS IMPACT ON FIRM VALUE: EMPIRICAL EVIDENCE FROM THE FOOD AND BAVERAGES INDUSTRY LISTED ON INDONESIAN STOCK EXCHANGE 2013-2017

2020 ◽  
Vol 6 (7) ◽  
pp. 173-191
Author(s):  
M.Noor Salim ◽  
Rina Susilowati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This research aims to analyze the effects of profitability (ROA), liquidity (CR), assets growth, and firm size towards capital structure (DER) and the impact on firm value (PBV).This research uses secondary data from yearly financial statement of food and baverages companies listed in Indonesian Stock Exchange for period 2013-2017. The research design uses descriptive quantitative research and causality. Sampling method uses purposive sampling method, with some predetermined criteria, the number of sample is 17 manufacturing companies. The analysis technique used is panel data regression. The research results shows that the profitability (ROA) and firm size partially have negative effect and not significant on capital structure (DER). The liquidity (CR) and assets growth partially have negative effect and significantly on capital structure (DER). Then the capital structure (DER) partially have positive effect but not significantly influences the firm value (PBV). The profitability (ROA) partially have positive effect and significant on firm value (PBV). The liquidity (CR) and assets growth partially have negative and significant effect on firm value (PBV), and firm size partially have negative and not significant effect on firm value (PBV). Simultaneously profitability (ROA), liquidity (CR), assets growth and firm size effect on capital structure (DER). On the other side, simultaneously profitability (ROA), liquidity (CR), assets growth and firm size have effect on firm value (PBV).

scholarly journals Pengaruh Lingkungan, Motivasi dan Disiplin Kerja Terhadap Kinerja Karyawan

2020 ◽  
Vol 1 (02) ◽  
pp. 159-166
Author(s):  
Daspar Daspar
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Work Environment ◽  
Sampling Method ◽  
Secondary Data ◽  
Research Data ◽  
Probability Sampling ◽  
Positive Effect

This study aims to analyze the effect of work environment, motivation and discipline on the performance of PT. Astra Honda Motor. Research data from questionnaire and secondary data. The sampling method used was probability sampling. From a population of 70 people, 70 people become the sample. The method of analysis used in this study is multiple linear regression. The result showed that  work environment and discipline has positive effect on the performance, while motivation has no effect on the performance.

scholarly journals PENGARUH MOTIVASI DAN MODAL USAHA TERHADAP MINAT BERWIRAUSAHA DI PASAR KOMPLEK MMTC KOTA MEDAN

2021 ◽  
Vol 1 (1) ◽  
pp. 81-95
Author(s):  
Nalom Siagian ◽  
Darma Manalu
Keyword(s):  
Hypothesis Testing ◽  
Secondary Data ◽  
Research Data ◽  
Reliability Testing ◽  
Validity And Reliability ◽  
Working Capital ◽  
Validity Testing ◽  
Test Criteria ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of motivation and working capital on interest in entrepreneurship through research with a quantitative approach. The object of the research is entrepreneurs in the MMTC Complex Market, Medan City, totaling 100 entrepreneurs, using primary and secondary data through a liskert scale questionnaire. The research data was processed through validity testing, reliability testing, multiple regression and hypothesis testing through partial and simultaneous tests.Based on the results of the validity and reliability tests, the variables Motivation (X₁), Business capital (X₂) and Entrepreneurial Interest (Y) can be concluded as valid and reliable based on the test criteria rcount rtable and combrach alpha 0.6 of all indicators of each variable . Based on the ttable test criteria, the calculated t value for the Motivation variable (X₁) = 6.264 > t table (α = 0.05/2; n-k-1) = 1.985. It means that the motivation variable (X₁) has a positive effect on entrepreneurial interest. Based on the t-table test criteria, the calculated t-value generated on the variable Business Capital (X₂) = -0.288 < t table (α = 0.05/2; n-k-1) = 1.985. This means that the working capital variable (X₂) has a negative effect on entrepreneurial interest. Based on Table 4.18, the calculated F value is 20.802 > F table (α = k; n-k) = 2.70 with F sig. 0.000 where F sig. 0.000 < 0.05 then H0 is rejected. It can be interpreted that motivation (X₁) and working capital (X₂) have a positive and significant effect simultaneously on interest in entrepreneurship (Y).

scholarly journals AGRESIVITAS PAJAK YANG DIPENGARUHI OLEH KOMPENSASI EKSEKUTIF, KONEKSI POLITIK, PERTUMBUHAN PENJUALAN, LEVERAGE DAN PROFITABILITAS

2020 ◽  
Vol 10 (3) ◽  
pp. 261-274
Author(s):  
Ernie Riswandari ◽  
Kevin Bagaskara
Keyword(s):  
Executive Compensation ◽  
Sampling Method ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connections ◽  
Political Connection ◽  
Sales Growth ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Positive Effect

This research aims to prove that tax aggressiveness is influenced by executive compensation, political connections, sales growth, leverage, and profitability. The annual reports of BUMN & BUMS companies in the non-financial sector are secondary data used in this study and by using the purposive sampling method in selecting the sample. The method of analysis used in this study is multiple linear regression. The result shows that the executive compensation variable has a positive effect on tax aggressiveness. Political connection variables, sales growth, and leverage have a negative effect on tax aggressiveness, while the profitability variable has no effect on tax aggressiveness. Keywords: Executive compensation, political connection, sales growth, leverage, profitability, tax aggressiveness

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