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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Safitri Devi
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Economics, Econometrics & Finance

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PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, KOMPETENSI APARATUR PEMERINTAH DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI (Studi Empiris OPD Kota Pekanbaru) Lestari Fitra; Sari Nelly Ria; Safitri Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to investigage the influance of transformational leadership style, government apparatus competence and clarity of budget targets on the performance accountability of government agencies with internal control as a moderating variable (empirical study on OPD in Pekanbaru city). The population in this study were all regional apparatus organizations of Pekanbaru City. The sample in this study amounted to 43 OPD with 129 respondents.The sampling method used in this study was saturated sampling technique, while the data processing method used in this study was the analysis of structural equation modeling (SEM) using the WarpPLS version 6.0 software.The results of study show that (1) transformational leadership style affects performance accountability with a significant value of 0.043 (<0.05). (2) the competence of government officials has a significant effect on agency performance with a significant value of 0.021 (<0.05). (3) Clarity of budget affects the accountability of agency performance with a significant value of 0.034 (<0.05). (4) control can strengthen the relationship of transformational leadership style to performance accountability with a significant value of 0.040 (<0.05). (5) Internal control strengthens the relationship between apparatus competence and performance accountability with a significant value of 0.001 (<0.05). (6) Internal control strengthens the relationship between the clarity of budget targets on performance accountability with a significant value of 0.001 (<0.05).Keyword : Leadership Style, Competence, Clarity Of Budget Objectives, Accountability, Internal Control
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN LIKUIDITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN PERTAMBANGAN PERIODE 2013-2017 Putri Triana Meissy; Desmiyawati Desmiyawati; Safitri Devi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of The Effect Of Profitability, Leverage,Firm Size, Firm age and Liquidity on timeliness of financial reporting. The populations inthis study are 41 mining companies listed in the Indonesia Stock Exchange (IDX) duringthe period 2013-2017. The research method used in this study is a quantitativemethod which aims to test the relationships between variables through testinghypotheses by using 65 observation in 13 companies for five periods. The sampleselection method uses purposive sampling in mining companies listed in theIndonesia Stock Exchange during the 2013-2017 periods. Hypothesis testingtechniques are carried out using logistics analysis using the SPSS program. Theresults of the research show that 1) there are positive and significant effects ofprofitability on timeliness of financial reporting, 2) leverage have no significanteffect on timeliness of financial reporting, 3) there are positive and significanteffects of firm size on timeliness of financial reportin , 4) firm age has positive andsignificant effects on timeliness of financial reporting, 5) liquidity have nosignificant effect on timeliness of financial reporting.Keywords: Timeliness, Profitability, Leverage, Firm Size, Firm Age, Liquidity
Co-Authors Desmiyawati Desmiyawati Putri Triana Meissy Ria Nelly Sari