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Determinan Kinerja Anggaran pada Organisasi Perangkat Daerah
Full text linkBudget performance is the basis for evaluating and assessing the quality of financial management and budgeting in government organizations, especially in local government’s agencies. The purpose of this study is to examine the effect of budget size (TB), budget change (PB), and previous year budget variance (VS) on budget performance (KA) at agencies of Gayo Lues Regency. The sample in this study amounted to 44 work units of regional apparatus (SKPD) for fiscal year 2016-2017. Data analysis using multiple linear regression model. The results show that PB has no effect on KA, while TB and VS have negative effect on K
Pengaruh Kinerja Keuangan, Ukuran Perusahaan dan Manajemen Laba Terhadap Return Saham dengan Kebijakan Dividen sebagai Variabel Moderasi
Full text linkThis research aims to test influence of financial performance, company size and profit management on return of shares with dividend policy as moderation variable. This research was conducted in a manufacturing company registered in Indonesia Sharia stock index (ISSI) period 2016-2018. The sampling method in this study uses purposive sampling. The number of samples on this study was as many as 20 companies. The financial performance of the study is calculated by a debt to equity ratio. Hypothesis testing in this study used multiple regression methods and moderated regression analysis. The result of this research show the financial performance and company size has no effect on the stock return and earning management affects the stock return. Dividend policy is not able to moderate the influence of financial performance, company size and profit management on return of shares
Pengaruh Komitmen Organisasi Terhadap Sistem Informasi Keuangan
Full text linkThe complexity of the financial information system process requires obeying the Indonesian financial accounting standard regulatory procedures in carrying out financial information, as well as demanding that individuals implementing financial information systems have strong working power that is safe and sustainable in order to run a good financial information system process. The purpose of this study is to determine the effect of organizational commitment to financial information systems, on state-owned enterprises in South Sumatra. This research is a quantitative method research with a total sample of 48 BUMN spread across South Sumatra. The analytical tool used is multiple regression with SPSS version 24. The results show that organizational commitment influences financial information systems.
Pengaruh Debt Covenant, Profitability, Exchange Rate, Mekanisme Bonus Pada Transfer Pricing
Full text linkThis study aims to analyze the effect of Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms on the company’s decision to do Transfer Pricing. The independent variable in this study is transfer pricing which is proxied by the sale of related parties. The independent variables in this study are Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms. This study used data from financial statements or annual reports of companies listed on the Indonesia Stock Exchange. The population of this study are all companies listed on the Indonesia Stock Exchange except for finance sector in 2016-2018. The results of the analysis of this study indicated that the Profitability variable influences the company’s decision to do Transfer Pricing, while Debt Covenant, Exchange Rate and Bonus Mechanism indicated that the variable did not affect the company’s decision to do Transfer Pricin
Penilaian Kinerja Keuangan Berdasarkan Analisis Rasio Keuangan (Studi pada BMT Amanah Banjarmasin)
Full text linkResearch used to know financial performance and compared with industry standards. Focus on this BMT Amanah Banjarmasin and compared with Bank Indonesia standards. Focus on this research is on a financial report 2017 and 2018. From the BMT financial statements then analyzed the liquidity, solvency, rentability, and effectivity for comparison of results in each year and will be adjusted to Bank Indonesia (BI) standard that can be analyzed to measure what the financial level and performance of the BMT . Data analysis method is comparative descriptive analysis. While the data source used in this study is secondary data in the form of bank financial statement documents. The results show, bank liquidity is able to meet the short term in a timely manner. The result of solvency is seen ability of bank in fulfilling and keeping its ability to always able to fulfill its obligation in paying debt in a timely manner. The profitability of banks has a good ratio. Maximally maximized resource viewing effectivity results
Karakteristik dan Kebijakan Dividen Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Full text linkThe aim of this research is to prove empirically the influence of firm characteristics. There are market price to book value ratio, firm age, market capitalization, debt equity ratio, earnings per share, liquidity, and growth of asset as firm characteristics. The research object are manufacture firm in Indonesian Stock Exchange during 2013-2017. The sample selection is using purposive sampling method. Based on criteria, samples which are used in this research are 37 firms. Secondary data are collected with documentation of financial statement from Indonesia Stock Exchange. Those data are processed using statistical test of multiple regressions. The result of this research proves that market price to book value ratio, debt equity ratio, earnings per share, and growth influence to dividend policy. In the other hand, firm age, market capitalization, and liquidity influence to dividend policy.
Pengaruh Sharia Compliance Terhadap Kinerja Perbankan Syariah
Full text linkThis study aims to determine the effect of Sharia Compliance (SC) on the performance of Islamic banking in Indonesia. This type of research is a descriptive verification study, with the method of collecting secondary data obtained from annual reports or annual reports published by Islamic Commercial Banks (BUS) for the 2014-2018 period. Sampling was using by purposive sampling. The number of samples used was 11 BUS in Indonesia with five study periods, so that 55 observant data were obtained. The statistical analysis used is descriptive analysis and simple linear regression analysis, preceded by a normality test and a linearity test, then a regression test using the F test and t test with a significance level of 5%. The results of the study using simple linear regression showed that SC has a positive effect on Sharia banking performance in Indonesia. This means that the higher the SC level, the BUS performance level will also increase
Pengaruh Organizational Justice Dan Religiosity Terhadap Employee Fraud Dengan Dimediasi Whistleblowing Intention
Full text linkThis study aims to examine the influence of organizational justice and religiosity on employee fraud mediated by whistleblowing intention. This study uses primary data by distributing questionnaires to employees who work in Islamic banks in the DKI Jakarta area. Sampling was done using the purposive sampling method. This study used sample of 71 respondents. The data analysis method that used as Partial Least Square (PLS)-SEM with the help of data analysis tool SmartPLS 3.0. The results of this study indicate that religiosity shows significant effect on whistleblowing intentions. Organizational justice unable to contribute significantly to whistleblowing intention. Whistleblowing intention have a significant effect on employee fraud. Organizational justice and religiosity unable to contribute significantly to the employee fraud. Furthermore, religiosity significantly influence on employee fraud through whistleblowing intentions. Organizational justice unable to contribute significantly to employee fraud through whistleblowing intention
Determinan Struktur Modal Dalam Perspektif Pecking Order Theory Dan Agency Theory
Full text linkThe capital structure seen from the perspective of pecking order theory explains that companies are more likely to prefer internal funding than external companies. Pecking Order Theory explains why highly profitable companies generally have less debt. This study aims to discuss Liquidity, Asset Structure, Business Risk, Growth Opportunity, Managerial Ownership of Capital Structures on Manufacturing Companies of the basic Consumer Good Industry Sector listed on the Indonesia Stock Exchange period 2016- 2019.This type of research is an associative causal research with the type of time series. The sample was selected using the purposive sampling method. Data analyzed amounted to 40. Data was tested using multiple linear regression analysis.The result of this study indicate that Liquidity is significant affect the Capital Structure. Asset Structure, Business Risk, Growth Opportunity, Managerial Ownership did not affect the Capital Structures
Anatomi Laporan Keuangan Bank Bermasalah Sebelum Pencabutan Ijin Usaha
Full text linkThis research based on the many problematic rural banks (BPR) in Indonesia and had declared as failing banks those their business licenses had revoked by the bank supervisory authority. This paper aims to explain the conditions that occurred in the last years of a BPR before experiencing failure and to analyze the causes of this condition based on interviews with practitioners who had taken handle failed bank resolutions and references and financial indicators in the BPR. The bank condition is seen based on the financial reports for the last two years submitted by the BPR to the bank supervisory authority. This research was conducted by conducting interviews, studying literature, and analyzing the main financial ratios of banks by taking a sample of 31 rural banks whose business licenses had been revoked by the bank supervisory authority. The concluding of this study is mismanagement is the main factor that has impacted increasing of Non-Performing Loan (NPL), Operating Expense to Operating Income (OEOI), and Loan to Deposit Ratio (LDR), it Also has consistently decreasing Capital Adequacy Ratio (CAR) and Return on Asset (ROA)