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All Journal Jurnal Ilmiah Ekonomi dan Bisnis J-CEKI HUMAN: Journal of Social Humanities and Science
Sekar Sari, Meita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH PENERAPAN AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH PADA DINAS KOMUNIKASI INFORMATIKA DAN STATISTIK PROVINSI LAMPUNG Sekar Sari, Meita; Silvia, Dewi; Putri, Aprilia Eka
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.16202

Abstract

The aim of this research is to find out how much influence the implementation of Accrual-Based Government Accounting Standards and Internal Control has on the Quality of Government Financial Reports. This research uses a quantitative descriptive approach where the data processing is carried out statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, a group from Non Probability Sampling, which was carried out by census where the population was used as a sample registered with the Lampung Province Communications, Information and Statistics Service. The data source in this research is primary data obtained using a questionnaire which was then processed using multiple linear analysis tests using SPSS version 21. The results of this research show that the implementation of Accrual-Based Government Accounting Standards and Internal Control simultaneously and partially has a positive and significant effect on Quality of Government Financial Reports. Keywords: Accrual Based Accounting, Internal Control, Quality of Financial Reports
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI Wigati, Kimara Ugi; Aprica Isabella, Astrid; Sekar Sari, Meita
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 3: April 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i3.7767

Abstract

The purpose of this study was to determine the effect of profitability and company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the food and beverage sub-sector for the period 2020-2022. This study uses quantitative research methods with multiple linear regression analysis approaches. The data used in this research is secondary data obtained from the financial statements of food and beverage companies in 2020-2022. The results showed that profitability and company size partially had a positive and significant effect on firm value. Meanwhile, profitability and company size simultaneously have a significant effect on firm value.
Pengaruh Penerapan Akuntansi Pemerintahan Berbasis Akrual, Kompetensi Sumber Daya Manusia dan Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah pada Dinas Komunikasi Informatika dan Statistik Provinsi Lampung Eka Putri, Aprilia; Sekar Sari, Meita; Khoirina, Siti
HUMAN: Journal of Social Humanities and Science Vol. 1 No. 1 (2023): HUMAN: Journal of Social Humanities and Science, Juli 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/human.v1i1.342

Abstract

The purpose of this study was to determine how much influence the Application of Accrual-Based Government Accounting Standards, Competence of Human Resources and Internal Control has on the Quality of Government Financial Reports. In this study using a quantitative descriptive approach where data processing is done statistically. The number of samples taken was 104 respondents using the Saturated Sampling method, the group from Non Probability Sampling, which was carried out by census where the population was used as a sample which was registered at the Lampung Province Information and Communications Office. The data source in this study is primary data obtained using a questionnaire which is then processed by multiple linear analysis tests using SPSS version 21. The results of this study indicate that the Application of Accrual-Based Government Accounting Standards, Human Resource Competence and Internal Control simultaneously and partially positive and significant effect on the Quality of Government Financial Statements.
Co-Authors Aprica Isabella, Astrid Eka Putri, Aprilia Putri, Aprilia Eka Silvia, Dewi Siti Khoirina Wigati, Kimara Ugi