9 research outputs found
Assessment of Financial Performance : Transformational Leadership and Budget Participation Effect with Mediating of Strategy Management (Study of Indonesian Hospitals)
Full text linkThe purpose is obtain empirical evidence about the effect of transformational leadership and participation in budget towards on strategic management, strategic management influence on financial performance, and the effect of transformational leadership in budgetary participation, the influence of transformational leadership on financial performance through participation in a budget, and the effect of transformational leadership and participation in the budget financial performance through strategic management. Research used survey data collection methods. Samples were obtained from government and private hospitals in the city of Bandung Indonesia. The research using a survey organization level, by collected samples from 30 hospitals with 110 units of the respondent, the lowest value represent by adjusted R square. Keywords Indonesian, Hospitals, Transformational Leadership, Budgetary Participation, Management Strategy, and Financial Performance
ANALISIS KEBIJAKAN DIVIDEN KAS DAN LIKUIDITAS SAHAM PERUSAHAAN MANUFAKTUR YANG GOING PUBLIC DI BURSA EFEK INDONESIA DITINJAU DARI DIVIDEN SIGNALING THEORY
Full text linkANALISIS KEBIJAKAN DIVIDEN KAS DAN LIKUIDITAS SAHAM PERUSAHAAN MANUFAKTUR YANG GOING PUBLIC DI BURSA EFEK INDONESIA DITINJAU DARI DIVIDEN SIGNALING THEOR
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI
Full text linkThis study aims to empirically prove the influence of company size, profitability (NPM), board of commissioners size, and audit committee size on Corporate Social Responsibility disclosures in pharmaceutical companies listed on the IDX. The population in this study are all pharmaceutical companies listed on the IDX in 2013-2018. The research sample was taken based on a purposive sampling model, where the sample was selected with specific criteria that had been set. The data source was obtained from the annual report of pharmaceutical companies listed on the Indonesia Stock Exchange from 2013-2018. The data analysis method uses multiple linear regression analysis using the SPSS 21 software. Based on the research, results show that the size of the company and the size of the board of commissioners significantly affect the disclosure of Corporate Social Responsibility. Meanwhile, profitability (NPM) and the size of the audit committee have no impact on the disclosure of Corporate Social Responsibility
PENGARUH PARTISIPASI PENGANGGARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH (Studi Empiris di Lingkup Pemerintah Propinsi Maluku)
Full text linkThis study aims to analyze the influence of Budgetary Participation and Budget Evaluation on the Performance of Government Apparatuses in the Maluku provincial government. The population in this study is the State Civil Apparatus (ASN) in the Maluku Provincial Government which consists of 47 Regional Apparatus Organizations (OPD). The sample consisted of the Head of OPD, Head of Division, Head of Sub- Division, and Staff who were involved in preparing the budget. The data collection method used is a questionnaire. The number of questionnaires distributed was 150 copies (100%) and 132 copies (88%). The analytical technique used in this research is multiple linear regression analysis. The data is processed using the SPSS 20 application. The results of the analysis carried out show that the budgetary participation variable has a positive and significant effect on the performance of government officials with the t-statistics test value of hypothesis one with a coefficient value: 0.19 and a probability value: 0.02. Furthermore, the results of the second hypothesis t statistics test with a coefficient value: 0.13 and a probability value: 0.55, this shows that there is no influence between the budget evaluation variable on the performance variable of the Maluku Provincial Government apparatus
ANALISIS SWOT FINANCIAL TECHNOLOGY PADA DUNIA PERBANKAN DI KOTA AMBON (Survei Pada Bank di Kota Ambon)
Full text linkThe purpose of this research is to analyze the swot fintech approach for bankingindustry in ambon city. There are 8 banks as the subject of informants used inanalyzing the fintech SWOT application from the banking industry side offintech kalobarasi from the bank industry is the solution to the presence offintech. Through the collaboration will enslave and maximize banking servicesin the city of ambon
Hubungan aliran kas bebas dan kebijakan dividen :: Set kesempatan investasi sebagai variabel moderasi
No full textHubungan Aliran Kas Bebas Dan Kebijakan Dividen Set Kesempatan Investasi Sebagai Variabel Moderasi
Full text linkThe objectives of this study are to emprically examine the association between free cash flow and dividend policy, and test the influence investment opportunity set as moderating variable to the correlation. Variable used in this research is investment opportunity set measured hence proxy based on the price that is market to book value of equty (MBVE), free cash flow, and dividend policy. This variable are later then analysed by using method of pooled regression that is model the linear regresi by adding cross-product term. As much 89 company which have publik at Jakarta Stock Exchange (JSX) except mining company, bank, insurance, sekuritas, real estate, credit agent, hotel and travel which used as sampel research. Test the assumption classical indication there are trouble heteroskedastisitas, after done by remedial hence the rest of 216 from 445 perception weared to test the alternative hypothesizing one and alternative hypothesizing two. The empiric result obtained depict that free cash flow individually correlate the negativity and dont significan with the dividend policy without including moderasi set the invesment opportunity, and so do when testing free cash flow relation with the dividend policy by including to invesment opportunity set as its moderating variable result depict the negative relation and dont significan. this finding Impirik explain that invesment opportunity set unable to influence the free cash flow relation and dividend policy, even so there relation is very small
PENGARUH LOCUS OF CONTROL, FINANCIAL LITERACY, DAN INCOME TERHADAP KEPUTUSAN INVESTASI EMAS (STUDI EMPIRIS PADA NASABAH PRODUK MULIA DI PT. PEGADAIAN (PERSERO) CABANG AMBON)
Full text linkThe purpose of this study is to find out whether there is an influence of locus of control, financial literacy, and income on the gold investment decisions. This type of research uses quantitative methods with a sample of 50 respondents. Sources of data obtained in this study from distributing questionnaires. While the data analysis technique used in this study uses multiple linear regression analysis. The results of this study indicate that locus of control has a positive and significant effect on gold investment decisions. Financial literacy has a positive and significant effect on gold investment decisions. Income has a positive and significant effect on gold investment decision
Pengaruh Implementasi Sistem Pengendalian Internal Pemerintah, Implementasi Standar Akuntansi Pemerintah, Dan Implementasi Manajemen Resiko Terhadap Kualitas Laporan Keuangan
No full textThis research aims to find out empirically about the Implementation of the Government Internal Identification System (SPIP), the Implementation of government accounting standards (SAP), and the Implementation of Risk Management on the Quality of the Ambon City government's Financial Reports. The variables used in this research are the Implementation of the Government Internal Control System (SPIP), the Implementation of government accounting standards (SAP), and the Implementation of Risk Management as independent variables, as well as the quality of financial reports as the dependent variable. The method used to analyze the data is multiple regression statistical analysis. The sample in this study was 74 people consisting of Heads, Secretaries and Heads of Agency and Service divisions. The research results state that the Implementation of the Government Internal Control System/SPIP (X1) has a positive and significant effect on the Quality of Financial Reports (Y) of 0.139 or 13.9%, Implementation of Government Accounting Standards/SAP (X2) has a positive and significant effect on the Quality Financial Reports (Y) amounted to 0.159 or 15.9%, Implementation of Risk Management/MRES (X3) had a positive and significant effect on the quality of Financial Reports (Y) amounted to 0.357 or 35.7%
