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Journal : Proceeding of International Conference on Social Science and Humanity

THE INFLUENCE OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, GOVERNMENT ACCOUNTING SYSTEMS AND HUMAN RESOURCES COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS IN BAKORWIL V, EAST JAVA PROVINCE Khotimah, Hosnol; Suharsono, Riyanto Setiawan; Ibna Kamelia Fiel Afroh
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.192

Abstract

Objective: This study aims to analyze the influence of the implementation of Standard Accountancy Government (SAP), the government accountancy system, and human resource competence on the quality of government financial reports in the Bakorwil V region of East Java Province. In an era of governance that demands transparency and accountability, the quality of financial reports becomes very important. Method: The research method used is quantitative with a survey approach, involving BPKAD employees from several regencies as respondents. Data were collected through questionnaires and analyzed using multiple linear regression. Results: The research results show that SAP implementation and the government accountancy system have a positive and significant influence on the quality of financial reports. Additionally, human resource competence also contributes to improving the quality of financial reports. Novelty: These findings emphasize the importance of improving accounting standards, refining the accounting system, and developing employee competencies to achieve high-quality financial reports. This research is expected to contribute to the development of governmental accounting knowledge and serve as a reference for better regional financial management policies.
DETERMINATION OF FIRM VALUE IN BASIC INDUSTRY AND CHEMICAL SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Saputra, Redy; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.204

Abstract

Objective: This study aims to identify, examine, and analyze the factors influencing firm value in basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX) in 2023. The research is motivated by the phenomenon of fluctuating firm values in basic industry and chemical sector companies listed on the IDX from 2017 to 2023. Ideally, these companies should attract significant interest due to the everyday relevance of their products. Method: This is a quantitative study employing an explanatory research approach. The independent variables are profitability (Variable 1) and inflation (Variable 2), while the dependent variable is firm value. The research focuses on companies in the basic industry and chemical sectors listed on the IDX in 2023. The data used are secondary data sourced from corporate annual reports. The data analysis methods include descriptive statistical analysis, classical assumption tests, multiple linear regression tests, and hypothesis testing. Results: The results indicate that profitability does not have a significant effect on firm value, inflation does not influence firm value, and profitability and inflation do not simultaneously affect firm value. The conclusion of this study is that all three hypotheses (H1, H2, and H3) are rejected. Novelty: Thus, the findings contribute to and reinforce empirical evidence showing that profitability and inflation do not influence firm value.