Fariyana Kusumawati
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Journal : Infestasi

FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk) Diah Puspitarini; Fariyana Kusumawati
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.491

Abstract

The goal this research is test influence of vactors to Student preference majoring in accounting to participation in accounting provetion program on four univercity: Unair, Ubaya, STIESIA, and Unibraw. Test of the research use linier regration model.The Result of the research, parsially test:  (a) independent variable significant infleance to dependent variable (carier motivation, kuality motivation, kwnoladge motivation, participating USAP motivation, degree motivation, term of education, and achievement motivation. (b) The cost of education motivation and econocic motivation don’t significant influence to participation in accounting provetion program. Corelation value R­2 between independen variable and dependent and dependent variable is 0,894, determination value 0,790 is the meaning 79,0% participation in accounting provetion program influenced by independen variable, than 21,0% participation in accounting provetion program influenced by others variable.
HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA PENGELOLAAN KEUANGAN DAERAH: KEPUASAN KERJA DAN MOTIVASI SEBAGAI VARIABEL PEMODERASI Fariyana Kusumawati; Muhammad Agus Salam
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1266

Abstract

This research aims to test and analyze the relationship between participative budgeting and regional financial statement management performance: job satisfaction and motivation as moderating variables in local-government of Sampang district. The population of this research was all of government staffs who manage regional government financial system (i.e., SKPD) in Sampang district totally 27 SKPD. Purposive sampling was used to take the sample with the total of 91 respondents. Primary data was used in  study. The first hypothesis was tested using simple linear regression, where the second and third hypothesis were tested using Moderated Regression Analysis (MRA) with residual approach. In this study, contingent variables was used to evaluate the effectiveness of participation in budgeting to regional financial management performance i.e. job satisfaction and motivation. This study found that first hypothesis was supported suggesting that participative budgeting affects regional financial management performance. The more intensive the participation to make a budget, the better performance is the regional financial management. The second and third hypothesis, predicting that job satisfaction and motivation would moderate the relationship between participative budgeting and regional financial management performance were not supported. 
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Diah Nurriza Indah Permata; Fariyana Kusumawati; Rindah F. Suryawati
InFestasi Vol 8, No 2 (2012): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v8i2.1263

Abstract

 Since the economic crisis 1997 the implementation of good corporate governance has become a big issue in Indonesia. It has been discussed among government and practitioners that economic recovery needs to be supported by implementing good corporate governance. The purpose of this research is to investigate the influence of Good Corporate Governance practices to the company's financial performance. The independent variable in this research  is the implementation of GCG and the dependent variable is the financial performance measured by ratio of liquidity, profitability, leverage, activity, and markets. The sample consisted of 45 companies included in the top 10 rankings Corporate Governance Perception Index (CGPI) period 2007-2011 which has the GCG score of more than 80 CGPI (80). To test the hypothesis, it was used a simple linear regression and t tests method. The result of this research suggests that the implementation of GCG gives the significance influence on the company financial performance measured by ratio of liquidity, leverage, activity, and markets. But the implementation of GCG doesn’t influent significantly on the financial performance company that is measured by profitability ratio.