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All Journal Jurnal Akuntansi dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan IKRA-ITH EKONOMIKA JURISMA: Jurnal Riset Bisnis & Manajemen JAF- Journal of Accounting and Finance eCo-Buss Jurnal Bisnis, Manajemen, dan Ekonomi JUDICIOUS: Journal of Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Marketing and Human Resource Research JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ProBisnis : Jurnal Manajemen eCo-Fin Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pemberdayaan Masyarakat International Journal of Management and Business Economics Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting Inaba Jurnal Ekonomi Dan Bisnis
Kartika Berliani
Universitas Indonesia Membangun, Bandung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : eco-fin

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The Quality of Government Financial Reports : Factor’s That Can Affect It Moch Indra Raharja; Kartika Berliani
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2049

Abstract

In this study, the standard of the Bandung Regency Health Office's financial reports will be examined in relation pertaining to internal control framework of the government, human resource competency and utilization of official accounting standards. The research approach used is a quantitative one that combines a descriptive and verifying approach. Applying the non-probability sampling method with the Slovin formula, sixty-four individuals from the Bandung district health office were chosen as samples for this study. Descriptive statistics use reliability and validity tests. Regression analysis using multiple linear, determination coefficients, correlation coefficients for product moments and statistical testing for verification uses standard assumptions. A variety of data analysis methods are used like as simultaneous and partial testing (f-test and t-tests). Data is processed using SPSS software. Internal Control System of the Government, Competency in Human Resource and the Implementation of Government Accounting Standards do not affect the quality of financial reports per data from a partial research. However, There isn't any relationship between the quality of financial reports and the Internal Control System of the Government, Competency in Human Resource and the Implementation of Government Accounting Standards according to contemporaneous research findings.
Determinant Effective Tax Rate Thru Return On Asset, Managerial and Institutional Ownership Gita Fatwa Qurniati; Wajib Ginting; Kartika Berliani
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3934

Abstract

This study examines the effects of the return on assets, managerial ownership and institutional ownership on Effective Tax Rate of Indonesian Properties and Real Estate industry between 2017 and 2024. Employing a quantitative approach that adopts a descriptive and verificative strategy, the study looks at 93 financial statements from specific Properties dan Real Estate industry. The correlations between the variables were evaluated using analysis of multiple regression analysis, the coefficient of determination examination, traditional assumption tests, as well as the correlation coefficient test for product moments such as t-tests and F-tests for assessing hypotheses. The incomplete test results show that ROA has a positive effect on ETR, but institutional and management ownership have no effect. However, the results of the simultaneous test indicate that when combined, ROA, management ownership, and institutional ownership have a significant impact on ETR. These findings indicate that in the properties and real estate sector, activity ROA, management ownership, and institutional ownership mix are more significant determinants of Effective Tax Rate than short-term.
Co-Authors Alydiya, Sekar Ayu Amelia, Yati Arini Nur Istiqomah Arum Ambar Diyanti Deni Hamdani Devyanthi Syarif Dewi Dewi Diah Febriyanti Diah Febriyanti Diah Febriyanti Dira Rahdita Edelweiss Eleanor Ekawati, Yeni Endayani, Fitri fauzia nur Febriyanti, Diah Febryan Nurdiani Ferry Kosadi Fitri Endayani Gita Dwi Nurita Gita Fatwa Qurniati Herdiansyah, Mochamad Ardi Ine Nurfa Putri Linda Herliawati Maahury, Ranny Gabriella Maharani, Dinda Ayu Melinda, Nur Moch Indra Raharja Monik Megasetya Muhammad Iqbal Alamsyah Nihayatuz Zain Sindi Noviyanti, Ria Pratanti, Nadya Elsa Prianti, Anti Okta Purwanti, Erin Renita Melinda Resa Fitriani Ridma Meltareza Ridwan Ridwan Ridwan, Ridwan Rifqi Farisan Akbar Salza Adzri Arismutia Santi Damayanti Santi Damayanti Sarah Affifah Aprilianty sari, Mutia Selly Apriyanti Shiva Ulqisti Sunjaeni, Marisa Susanto, Beni kris Andrea Trisya Sandriana Utami, Rachma Hida Silfa Vina Merliana Wajib Ginting Yosi Pariska