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All Journal ACCOUNTHIK : Journal of Accounting and Finance Indonesian Journal of Economics and Management
Annisa Nur Rahmah
Politeknik Negeri Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh DOL dan DFL terhadap ROE pada Subsektor Makanan dan Minuman di BEI periode 2014-2019 Annisa Nur Rahmah; Destian Arshad Darulmalshah Tamara; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.639 KB) | DOI: 10.35313/ijem.v1i2.2513

Abstract

There was a theoretical mismatch between DOL and DFL against ROE in the Food and Beverage company in 2016, 2017, 2018 and 2019. This aim of this research to know the effect of DOL and DFL to ROE for Food and Beverages subsector which listed at IDX for 2014-2019 period. The research uses secondary data in form of a complete annual financial reports for 2013-2019 period which sourced from Indonesia Stock Exchange. Purposive sampling are using for research samples so used consist of 13 company. Panel data used in this research. The analysis method which suggested for the research is multiple regression model, adjusted determination coefficient, and hypothesis test. Based on hypothesis test, the use of DOL and DFL simultaneously did affecting the ROE significantly, meanwhile in partially, DOL negatively significant to ROE and DFL did not significantly affect ROE.
Pengaruh Penerapan Anggaran Berbasis Kinerja, Penghargaan, Sanksi dan Religiusitas Terhadap Kinerja Instansi Pemerintah Daerah : Survei pada Organisasi Perangkat Daerah Kota Serang Arif Afriady; Annisa Nur Rahmah
Accounthink : Journal of Accounting and Finance Vol. 7 No. 2 (2022): Oktober 2022
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v7i2.6787

Abstract

Kinerja sudah menjadi sorotan penting dalam seluruh tahapan penyelenggaraan pemerintahan. Pemerintah Kota Serang dituntut untuk terus meningkatkan kinerjanya. Hal tersebut dinilai karena kinerja Pemkot Serang dirasa belum optimal sebagaimana dapat terlihat dari nilai evaluasi SAKIP yang dilakukan oleh KemenPAN RB dari tahun 2017-2021 terus mendapat nilai CC. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan anggaran berbasis kinerja, reward, punishment dan religiusitas terhadap kinerja instansi pemerintah daerah pada Organisasi Perangkat Daerah (OPD) Kota Serang. Jenis penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Responden dalam penelitian ini berjumlah 83 orang. Data penelitian yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuesioner dan dianalisis dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa penerapan anggaran berbasis kinerja, reward, punishment dan religiusitas memiliki pengaruh yang positif terhadap kinerja instansi pemerintah daerah
Pengaruh DOL dan DFL terhadap ROE pada Subsektor Makanan dan Minuman di BEI periode 2014-2019 Annisa Nur Rahmah; Destian Arshad Darulmalshah Tamara; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2513

Abstract

There was a theoretical mismatch between DOL and DFL against ROE in the Food and Beverage company in 2016, 2017, 2018 and 2019. This aim of this research to know the effect of DOL and DFL to ROE for Food and Beverages subsector which listed at IDX for 2014-2019 period. The research uses secondary data in form of a complete annual financial reports for 2013-2019 period which sourced from Indonesia Stock Exchange. Purposive sampling are using for research samples so used consist of 13 company. Panel data used in this research. The analysis method which suggested for the research is multiple regression model, adjusted determination coefficient, and hypothesis test. Based on hypothesis test, the use of DOL and DFL simultaneously did affecting the ROE significantly, meanwhile in partially, DOL negatively significant to ROE and DFL did not significantly affect ROE.
Co-Authors Afriady, Arif Destian Arshad Darulmalshah Tamara Pakpahan, Rosma