Rinda Permata Sari
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PENGARUH PENERAPAN ANGGRARAN BERBASIS KINERJA, SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KINERJA SKPD PROVINSI RIAU (Studi Empiris Pada SKPD Provinsi Riau) Rinda Permata Sari; Kennedy -; Elfi Ilham
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to prove the effect of Application of Performance-Based Budgeting to performance SKPD Riau province, then Effect of System of Financial Management Information on the performance of skpd Riau province, and the Effect of Quality of Human Resources to performance SKPD Riau province. The population in this study is the Regional Working Units (on education) in the Riau provincial government on education in 38 provinces comprising Region 1 Secretariat Riau, Riau Province Inspectorate 1, 1 Secretary DPRD Riau, Riau KORPRI 1 Secretary, Civil Service Police Unit 1, 2 Hospital (Hospital and RSJ), Agency 14, and 17 Department. Samples from this study are echelon III and IV at Department and Agency of Riau Province by 86 people. Analysis of the data in this study using tools SPSS software version 17. The results showed that the Application of Performanced-Based Budgeting, System of Financial Management Information, and Quality of Human Resource affect the Performance SKPD Riau province.Keywords: Performanced-Based Budgeting, financial, System of Financial Information area, Performanced and Human Resource to Performanced.
Determinan Pengungkapan Kebijakan Dividen : Studi Empiris Pada Perusahaan Makanan Dan Minuman Di BEI Rinda Permata Sari; Ditya Wardana
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 9 No. 1 (2024): Januari 2024
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v9i1.745

Abstract

The research objective is to determine the effect of debt policy, firm size and investment opportunities on dividend policy. The research subjects included food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021 with a total of 39 companies. The sampling technique was purposive sampling with a sample of 11 companies. The research data is secondary data. The research data analysis method uses multiple linear regression analysis using the classical hypothesis test and the t-test hypothesis test. The results showed that debt policy has a positive effect on dividend policy, firm size has a positive effect on dividend policy and investment opportunities have no effect on dividend policy.