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Journal : Journal Of Economic Sciences (Ekuisci)

Effects of Profitability Leverage & Liquidity on Risk Management Disclosure Komara, Acep; Riana, Nais
Jurnal Ekuisci Vol 1 No 4 (2024): Vol 1 No 4 : Maret 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i4.231

Abstract

This study aims to analyze the effect of Profitability, Leverage, and liquidity on Risk Management Disclosure with the object of research, namely property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This primary research uses secondary data in the form of annual financial statements. The population in this study is 73 property and real estate companies listed on the IDX for the 2019-2022 period. Sampling in this study used purposive sampling and obtained research samples of 9 companies with a research period of 4 years of observation into 36 samples. The data analysis technique in this study uses IBM SPSS 26 with statistical analysis of the Classical Assumption Test, Multiple Linear Regression Test, and Coefficient of Determination. The results of this study show that Profitability does not affect risk management disclosure, while leverage and liquidity affect risk management disclosure.
Influence of Budget Participation, Decentralization Structure, and Public Accountability on Leadership Performance (An Empirical Study on the Leaders of Regional Work Units in Cirebon Regency) Gustriani, Alva; Komara, Acep
Jurnal Ekuisci Vol 1 No 5 (2024): Vol 1 No. 5 Mei 2024
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v1i5.279

Abstract

This study aims to analyze the effect of budget participation, decentralization structure and public accountability on leadership performance. The object in this study is the Regional Apparatus Work Unit (SKPD) of Cirebon Regency. The data used in this study are primary data. Data collection techniques by distributing questionnaires. The population in this study was 2 agencies and 10 agencies with a sample of 89 employees. The results of this study prove that: 1) Budget Participation affects the Performance of Leaders. 2) Decentralization Structure affects Leadership Performance. 3) Public Accountability affects the performance of the Leader. The data analysis used in this study was multiple linear regression using SPSS 25 for Windows Application.