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Adiman, Raja Multi Konvokesen
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Economics, Econometrics & Finance

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PENGARUH JUMLAH PENDUDUK, DANA BAGI HASIL, DAN TOTAL BELANJA DAERAH TERHADAP INDEKS KESULITAN SOSIAL DI KOTA PEKANBARU HAMID, M; NURFITRIANI, NURFITRIANI; SILKFAN, RARA; ADIMAN, RAJA MULTI KONVOKESEN
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4622

Abstract

This study aims to analyze the effect of population, Revenue Sharing Fund (DBH), and total regional expenditure on the Social Difficulty Index (IKS) in Pekanbaru City during 2015–2023. Using an explanatory quantitative approach and multiple linear regression, the results show that partially, the population and total regional expenditure have a significant negative effect on the IKS, while DBH has a negative but insignificant effect. Simultaneously, these three variables explain 91% of the variation in IKS. These findings confirm that effective regional expenditure expansion and population growth accompanied by strong economic growth can reduce social difficulties, whereas optimization of DBH utilization still requires improvement.
TRANSFORMASI INDUSTRI 4.0 SEBAGAI VARIABEL MEDIATOR: ANALISIS DAMPAK KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA PERUSAHAAN ADIMAN, RAJA MULTI KONVOKESEN; SILKFAN, RARA; NURFITRIANI, NURFITRIANI; HAMID, M; AZWIR, MAHARANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4627

Abstract

This research examines the mediating effect of Industry 4.0 adoption on the relationship between independent commissioners, institutional ownership, and corporate performance, as measured by Earnings per Share (EPS), in manufacturing firms listed on the Indonesia Stock Exchange from 2016 to 2023. In the context of rapid digital transformation, companies are increasingly required to integrate sophisticated technologies, including automation and data analytics, into their operations. Independent commissioners are expected to enhance oversight and ensure that technological initiatives comply with regulatory and ethical frameworks, while institutional investors can reinforce managerial discipline and support long-term innovation. The study incorporates firm size (logarithm of assets) and leverage ratios (DAR and DER) as control variables to assess their impact comprehensively. Employing multiple regression analysis, the findings provide empirical evidence that both independent commissioners and institutional shareholders influence corporate performance not only directly but also indirectly through digital transformation. The results highlight the strategic importance of governance structures and technology adoption for achieving sustainable financial performance in the Industry 4.0 era.
Co-Authors AZWIR, MAHARANI Hamid, M Nurfitriani Nurfitriani, Nurfitriani Silkfan, Rara