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All Journal Accounting Analysis Journal Jurnal Riset Ilmiah Journal of Development Education and Learning
Wijayanti, Yulia
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance Wijayanti, Yulia; Suryandari, Dhini
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.22483

Abstract

The purpose of this research is to analyze the effect of variables of regional size, regional expenditure, regional wealth level, leverage, government complexity, audit findings and opinion of BPK on the financial performance of local government. The population of this research were 129 District / City in Java and Bali TA. 2014-2015. This research used purposive sampling with 202 samples of the reports of BPK-RI audit results in 2014-2015 and IHPS in 2015-2016 . The analytical tool used in this research was multiple linear regression. The result of this research for variables of regional expenditure and audit opinion have a positive effect, while regional size has a negative effect, the level of regional wealth, leverage, government complexity and audit findings do not affect on the financial performance of the local government. The conclusion of this research is simultaneous testing shows the effect between independent and dependent variables. Size, regional expenditure and audit opinion have significant effect on the financial performance of the local government and the level of regional wealth, leverage, government complexity and audit findings do not have significant affect on the financial performance of the local government.
The Effect of Regional Characteristics, Leverage, Government Complexity, BPK Audit Findings and Opinions on Local Government Financial Performance Wijayanti, Yulia; Suryandari, Dhini
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.22483

Abstract

The purpose of this research is to analyze the effect of variables of regional size, regional expenditure, regional wealth level, leverage, government complexity, audit findings and opinion of BPK on the financial performance of local government. The population of this research were 129 District / City in Java and Bali TA. 2014-2015. This research used purposive sampling with 202 samples of the reports of BPK-RI audit results in 2014-2015 and IHPS in 2015-2016 . The analytical tool used in this research was multiple linear regression. The result of this research for variables of regional expenditure and audit opinion have a positive effect, while regional size has a negative effect, the level of regional wealth, leverage, government complexity and audit findings do not affect on the financial performance of the local government. The conclusion of this research is simultaneous testing shows the effect between independent and dependent variables. Size, regional expenditure and audit opinion have significant effect on the financial performance of the local government and the level of regional wealth, leverage, government complexity and audit findings do not have significant affect on the financial performance of the local government.
Problematika Pembelajaran Matematika Materi Sudut Siswa Kelas V SD Negeri 011 Sorek Satu Astuti, Artika Puji; Harianto, Nina; Wijayanti, Yulia
Journal of Development Education and Learning (JODEL) Vol. 2 No. 2 (2024): May 2024
Publisher : LPPI Yayasan Almahmudi bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/jodel.v2i2.74

Abstract

Penelitian ini bertujuan untuk mengetahui dan memperoleh informasi mengenai permasalahan pada pembelajaran matematika materi sudut di sekolah dasar. Penelitian ini merupakan penelitian studi kasus. Rentang waktu penelitian ini dilakukan pada bulan Desember 2023. Pengumpulan data dalam penelitian ini melalui wawancara. Hasilnya menunjukkan bahwa ada beberapa kendala yang dialami guru dalam pembelajaran matematika yang meliputi: aspek guru mengalami kesulitan mengembangkan materi dalam buku karena terlalu banyak materi yang harus disampaikan diajarkan dan guru hanya menggunakan pendekatan pembelajaran konvensional. Untuk aspek siswa yaitu kurangnya minat siswa dalam belajar matematika, pemahaman konsep yang belum matang, kurang semangat belajar dan siswa tidak termotivasi saat belajar matematika, banyak siswa menganggap matematika sebagai mata pelajaran yang sulit dan membosankan, sering kali dipecahkan oleh siswa masalah dengan menggunakan rumus atau aturan umum dan ketidakmampuan siswa dalam belajar secara mandiri. Dan yang terakhir adalah aspek lingkungan kelas suasana yang kurang kondusif.
PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS DAN OPINI AUDIT TERHADAP PUBLIC ACCOUNTANT SWITCHING DENGAN VARIABEL PEMODERASI UKURAN PERUSAHAAN (EMITEN BASIC MATERIALS DI BURSA EFEK INDONESIA PERIODE 2021-2023) Wijayanti, Yulia; Mukti, Aloysius Harry; Eprianto, Idel
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.942

Abstract

This study aims to test and analyze the Effect of Management Change, Financial Distress and Audit Opinion on Public Accountant Switching with the Moderating Variable of Company Size. The population in this study is the Basic Materials Issuers of the Indonesia Stock Exchange for the 2021-2023 Period. The sampling technique used is the purposive sampling method and obtained 61 company samples. The analysis methods used are Descriptive Statistical Analysis, Logistic Regression Analysis, Hypothesis Testing and Moderation Regression Analysis. The results of this study indicate that partially Management Change has a positive effect on Public Accountant Switching and the variables Financial Distress and Audit Opinion do not affect Public Accountant Switching. The results of the study for the moderating variable, namely Company Size, are able to moderate (weaken) the positive effect of Management Change on Public Accountant Switching and Company Size is unable to moderate Financial Distress and Audit Opinion.
Co-Authors Astuti, Artika Puji Dhini Suryandari, Dhini Harianto, Nina Idel Eprianto Mukti, Aloysius Harry Neila Ramdhani Yulianti, Kurnia Yohana