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All Journal Wahana Riset Akuntansi
Halmawati Halmawati
Program Studi Akuntansi Fakultas Ekonomi UNP
Economics, Econometrics & Finance

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Pengaruh Pemahaman Akuntansi, Komitmen Karyawan dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Sijunjung) Halmawati Halmawati; Wati Sri Nova
Wahana Riset Akuntansi Vol 2, No 2 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.832 KB) | DOI: 10.24036/wra.v2i2.6155

Abstract

This study aims to test (1) The influence of undersanting of accounting on the quality of local financial statement (SKPD) (2) The influence  employee commitment on the quality  of local financial statements. (3) The influence of the role of internal audit of the quality of local goverment financial statement. This research is causative. The population is 32 SKPD in regency of sijunjung. The type of data is the primary data reseach. Data analysis  techniques is using multiple linear regression. The results of this study indicate: (1) The influence of understanding of accounting on have not significant possitive effect on the quality of local government financial statements. (2) The influence employee commitment on have not significant positive effect on the quality of local  government financial statement. (3) The influnce of the role of internal audit have significant possitive effect on the quality of local government financial statement. Suggestion for this study include: (1) For government to do review about the understanding of accounting, the employee commitment, the role of internal audit in make financial statement which are increasing the quality of local government. (2) Subsequent research  caan expand the variables of study by adding other variables. Key word: quality of local government financial statement, employee commitment and the role of internal audit.
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Tahun 2009-2012) Rirind Lahmi Febria; Halmawati Halmawati
Wahana Riset Akuntansi Vol 2, No 1 (2014)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.147 KB) | DOI: 10.24036/wra.v2i1.6147

Abstract

This study aimed to examine: 1) the effect of leverage on profitability 2) effect of firm size on profitability. This research study considered causative. The population was proverty and real estate companies listed on the Indonesia Stock Exchange in 2009 until 2012. The research sample was determined by the method of purposive sampling to obtain a sample of 30 companies. Types of data used are secondary data and methods of analysis used is multiple regression. This study concluded that leverage was significantly influence profitability, 2) Firm size is not significantly influence the profitability. In this study suggested that further research should consider expanding the sample beyond the properti and real estate sector and extend the observation period, so that the results obtained can be generalized. And also the number of other factors that need to be considered  profitability by further research. Subsequent researchers can conduct research associated with profitability, using a variety of relevant variables, which certainly influenced on the performance and development of the profitability of a companyKeywords : leverage,firm size, profitability
Co-Authors Rirind Lahmi Febria Wati Sri Nova