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Journal : JOURNAL OF APPLIED BUSINESS ADMINISTRATION

Determinants of the Value Regional Government Financial Information Reports Ridzal, Nining Asniar; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.7743

Abstract

The purpose of this study is to directly demonstrate the factors influencing the financial report data value from local governments. The 32 regional apparatus organizations of the Baubau City government are the subjects of this study. 128 people participated in this study, including the financial treasurer, head of finance, secretary, and head of OPD. Questionnaires were employed in this study in order to gather data. The questionnaire in this study is measured using a Likert scale. Multiple linear regression analysis is the type of data analysis that was performed using the SPSS data processing software. This study employs quantitative methods. This research finds that the implementation of government accounting standards partially influences the value of financial report information. The information value of financial reports is influenced by the competence of human resources and how well the local government information system runs. Simultaneously, government accounting regulations, the quality of human resources, and local government information systems influence the information value of financial reports . . The implication of this research is that this research can fill gaps and provide useful information for local governments in increasing the value of financial report information
Determinants of Students' Interest in Pursuing a Career: The Role of Financial Rewards as a Moderating Variable Zaikin, Muhammad; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.7763

Abstract

Public accountants are very important to increase the credibility and transparency of financial information. This study was conducted to analyze the impact of professional recognition and labor market considerations on student interest in a career as an accountant with financial rewards as moderation. The population of this study amounted to 220 active accounting students class of 2021 at Halu Oleo University. Using purposive sampling technique, obtained 205 people as research samples. The results of the analysis found that professional recognition and labor market considerations affect students' interest in a career as an accountant. As a moderator, financial rewards can strengthen the influence of professional recognition and labor market considerations on student interest in a career as an accountant.