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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Gorontalo Accounting Journal
Pratiwi, Feren Ayu
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Economics, Econometrics & Finance

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Pengaruh Kompetensi dan Motivasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah Pratiwi, Feren Ayu; Nurhasanah, Nunung; Suartini, Sri
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3489

Abstract

The aim of this research is to ascertain how competence and motivation within the Karawang Regency Government influence the quality of SKPD financial reports. In this study, a sample of sixty respondents was used for sampling. By using a questionnaire instrument, a survey approach was used in the data collection procedure. Validity test, reliability test, normality test, descriptive analysis, and verification analysis using multiple linear regression were used to analyze the data. Using SPSS version 27 software for data processing. Research findings show that, apart from statistical testing, motivation and competency variables have a major impact on the quality of financial reports. In addition, the quality of financial reports is significantly influenced by motivation and competency variables, at different levels.
THE EFFECT OF BUDGET PLANNING AND BUDGET EVALUATION ON SOCIAL SERVICES PERFORMANCE OF KARAWANG DISTRICT Sulistiyo, Hari; Pratiwi, Feren Ayu
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 10 No. 1 (2021): Nominal April 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i1.33860

Abstract

Abstract: The Effect of Budget Plannng and Budget Evaluation On Social Service performance of karawang District.The purpose of this study was to determine the effect of Budget Planning and Budget Evaluation on the Performance of the Social Service in Karawang Regency. Sampling in this study using of 150 respondents. The data collection technique uses a survey method with a questionnaire tool. Data analysis was performed by validity test, reliability test, descriptive analysis and verification analysis with multiple linear regression. The results of this study show that simultaneously with statistical tests it shows that budget planning and budget evaluation have a significant effect on the performance of the Social Service of Karawang Regency. In addition, partially budget planning has a significant effect on the performance of the Social Service of Karawang Regency, budget evaluation has a significant effect on the performance of the Karawang Regency Social Service.Keywords: Budget Planning, Budget Evaluation, PerformanceAbstrak: Pengaruh Perencanaan Anggaran dan Evaluasi Anggaran Terhadap Kinerja Dinas Sosial Kabupaten Karawang.Tujuan penelitian ini adalah untuk mengetahui pengaruh Perencanaan Anggaran dan Evaluasi Anggaran terhadap Kinerja Dinas Sosial Kabupaten Karawang. Pengambilan sampel dalam penelitian ini menggunakan sampel sebanyak 150 responden. Teknik pengumpulan data menggunakan metode survei dengan alat angket. Analisis data dilakukan dengan uji validitas, uji reliabilitas, analisis deskriptif dan analisis verifikatif dengan regresi linier berganda. Pengolahan data menggunakan aplikasi software SPSS Versi 20. Hasil penelitian ini menunjukkan bahwa secara simultan dengan uji statistik menunjukkan bahwa perencanaan anggaran dan evaluasi anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang. Selain itu, secara parsial perencanaan anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang, evaluasi anggaran berpengaruh signifikan terhadap kinerja Dinas Sosial Kabupaten Karawang.Kata Kunci: Perencanaan Anggaran, Evaluasi Anggaran, Kinerja
Co-Authors Hari Sulistiyo Nunung Nurhasanah Sri Suartini