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PENGARUH KARAKTERISTIK PENGANGGARAN, PENERAPAN SISTEM INFORMASI AKUNTANSI DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA MANAJERIAL SATUAN KERJA PERANGKAT DAERAH (Studi Empiris pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Batang Hari) Yulia Istia Ningsih
Jurnal Ilmiah Universitas Batanghari Jambi Vol 17, No 3 (2017): Oktober
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.917 KB) | DOI: 10.33087/jiubj.v17i3.412

Abstract

This research aims to test the influence of the characteristics of the application of budgeting, accounting information systems, and public accountability against the performance of managerial Work Unit (SKPD) Area Device Batang Hari. The phenomenon in this study is the evaluation of the Governors of the five Day Rod Unit WorkingDevice area (SKPD) because it is not able to achieve the original target of revenue (PAD) Region in the year 2014. The population of this research is the entire FinancialManager Officer Derah Unit Working Device area (SKPD) Batang Hari. Samples prepared in this research as much as 146 by using purposive sampling method. Data collected by way of disseminating a questionnaire. The research of using multiple regression analysis with Statistical Product and Service Solution (SPSS) version 22. The results of this study indicate that simultaneous budget participation variables, clarity of goals to budget, budget feedback, the difficulty of the achievement of objectives, the evaluation of the implementation of the budget, accounting information systems, and public accountability effect on managerial performance. Clarity of goalsto budget, budget feedback, evaluation, budget and public accountability in partialeffect significantly to managerial performance, whereas a variable participation budget, the difficulty of the achievement of the goals, and the application of the systemaccounting information has no effect on performance of significant managerial. The results of this research show that the independent variables the dependent variableimpact of 96.4%.Keywords: managerial performance, budget participation
FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PADAPERUSAHAAN PERDAGANGAN PERIODE 2012-2014 DI BURSA EFEK INDONESIA Yulia Istia Ningsih
Ekonomis: Journal of Economics and Business Vol 2, No 1 (2018): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.178 KB) | DOI: 10.33087/ekonomis.v2i1.35

Abstract

This research aims to know the factors that affect the completeness of the disclosure in the annual report on trading company registered in BEI 2012-2014 year. The selection of the sample using a purposive sampling. Based on the criteria of the 45 companies that become the population, retrieved 15 companies that are being sampled in this study. The independent variable in this study is the liquidity, leverage, net profit margin, the company's size and age of the company. While the dependent variable is represented by the level of disclosure of information in the annual report with the awarding of the score over the disclosure items that are listed in the annual report. The results of this research show that partially during the period of 2012-2014 for the size of the company's positive effect towards completeness of disclosure in the annual report. As for liquidity, leverage, net profit margin, and the age of the company does not affect the completeness of the disclosure in the annual report. Simultaneously influence among variables showed a non towards completeness of disclosure in the annual report.Keywords: Disclosure annual report, liquidity, Leverage, Net Profit Margin, the company's Size, age of the company
Pengaruh Corporate Governance Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 (Studi pada Perusahaan yang Memperoleh CGPI Tahun 2014 – 2017) Eva Setiarini Damanik; Yulia Istia Ningsih
Ekonomis: Journal of Economics and Business Vol 3, No 1 (2019): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.273 KB) | DOI: 10.33087/ekonomis.v3i1.51

Abstract

The objectives of this study is to find out the influence of good  corporate governance (GCG) towards the corporate performance. Independent variable in  this research is good  corporate governance.  This variable is measured with an instrument developed by  IICG in the form of corporate governance perception index (CGPI). CGPI contains the score of the survey’s result related to the application of corporate governance by the Companies throughout Indonesia. Meanwhile the dependent Variable of this research is the Performance of the Company on their finances measured with “return on equity and Tobin’s Q. The Sample of this study is company which is registered in Indonesian Stock Exchange and joined CGPI Programs in 2014, 2015, 2016 and 2017 taken by using purposive sampling method. This study used simple linear regression analysis method. The result of this study : (1) Corporate governance has a positive impact on ROE (2) Corporate governance has not an impact on Tobin’s Q