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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Rahmawati Rahmawati
Universitas Muhammadiyah Berau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh DER, Komisaris Independen, dan Kepemilikan Institusional terhadap ROE : (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2015-2019) Ida Adhani; Rahmawati Rahmawati
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.493

Abstract

This study aims to estimate and analyze the factors that affect ROE (Y), either partially or jointly. In this study, the factors tested were DER (X1), Independent Commissioner (X2) and Institutional Ownership (X3). The research method used is multiple linear regression analysis, with purposive sampling method on 7 metal and similar sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses secondary data obtained from evidence, notes, historical reports compiled in the annual financial statements obtained from the internet site, namely www.idx.co.id. The statistical method used is inferential statistics, using multiple linear regression models. As for what is tested in the classical assumption test inferential statistics, R2 test, T test and F test. The test results show that the DER variable has a significant effect on ROE, institutional ownership has no effect on ROE, institutional ownership has no significant effect on ROE. The results of the F test show that DER, Institutional Ownership, and Independent Commissioner simultaneously have a significant effect on ROE.  
Analisis Anggaran Pendapatan dan Belanja Daerah (APBD) Pada Pemerintah Daerah Kabupaten Berau Rahmawati Rahmawati
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1019

Abstract

Region Budget is an indicator of how well the region's performance is because it shows how a policy is planned for one fiscal year and the priorities it has. If the APBD is managed properly, then all regions get the dues, and compulsories can be utilized optimally for the benefit of the region and society. This study aims to analyze the magnitude of the growth rate of Sisa Lebih Perhitungan Anggarana and to identify and describe the factors that led to the occurrence of Sisa Lebih Perhitungan Anggaran (SiLPA) during the last five years in the financial statements of the Berau district government. This study is a quantitative descriptive study with a population of reports on the realization of the Berau District Budget for the 2017-2021 Fiscal Year. The sample in this study is in the form of excess budget calculations from revenue and expenditure budget data in the budget realization report of the Berau Regency APBD. The type of data used is secondary data sourced from the Berau Regency APBD realization report for the 2017-2021 Fiscal Year. Other results show that there is dependence on external funds, and the lack of quality of absorption of local budgets, causing dependence on fund management.
Co-Authors Ida Adhani