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All Journal KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JAKED
Linda Hutajulu
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Economics, Econometrics & Finance

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PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA Cornelia Desiana Matani; Linda Hutajulu
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 5, No 3 (2020)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (967.028 KB) | DOI: 10.52062/keuda.v5i3.1532

Abstract

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.
PENGARUH PROFITABILITY DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Perbankan yang listing di Bursa Efek Indonesia Periode 2012 – 2015) Henrison Yosua Simarmata; Linda Hutajulu
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 12 No 2 (2017)
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.952 KB) | DOI: 10.52062/jakd.v12i2.1417

Abstract

Penelitian ini bermaksud menguji pengaruh profitabilitas dan kesempatan investasi terhadap kebijakan dividen kas perusahaan perbankan di Bursa Efek Indonesia dengan menggunakan likuiditas sebagai variabel penguat (variabel moderator). Profitability diukur dengan return on equty (ROE),Investment Opportunity Set diproksikan oleh market to book value of equty, market to book value ofasset, price earning ratio, dan capital dan liquiditas sebagai variabel moderat diproksikan oleh current ratio di Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan perbankan di Indonesia yang listing di BEI dan membagikan dividen pada tahun 2012-2015. Hasil penelitian ini adalah kebijakan pembagian dividen perusahaan profitabilitas berpengaruh negatif signifikan terhadap kebijakan dividen, IOS berpengaruh negatif dan signifikan terhadap kebijakan dividen. Profitability dan IOS diperkuat oleh likuiditas perusahaan tidak dapat memoderasi hubungan antara profitability dan InvestmentOpportunity Set
Co-Authors Cornelia Desiana Matani Henrison Yosua Simarmata