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All Journal AFEBI Accounting Review Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Nurleni Nurleni
Universitas Hasanuddin
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village Siska Apriana; Darwis Said; Nurleni Nurleni
AFEBI Accounting Review Vol 4, No 2 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.855 KB) | DOI: 10.47312/aar.v4i02.291

Abstract

This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.
The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village Siska Apriana; Darwis Said; Nurleni Nurleni
AFEBI Accounting Review Vol. 4 No. 2 (2019): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i02.291

Abstract

This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management  either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology  has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology  has simultaneous effect on the  accountability of village financial management.
H Pengaruh Profitabilitas, Pembayaran Dividen, Arus Kas Bebas, dan Leverage terhadap Manajemen Laba dengan Komisaris Independen sebagai Variabel Moderasi: Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Hartawan Ansar; Nurleni Nurleni; Haerial Haerial
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 1, JANUARI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i1.23540

Abstract

This research aimed to examine and analyze the effect profitability, dividend payments, free cash flow and leverage on the profit management with independent commissioner as the moderating variable. The sample collection method used purposive sampling used a purposive sampling method it obtained 136 companies sample as the research object. On the other hand, the analysis technique of this research used multiple linear regressions analysis and Moderated Regression Analyze (MRA). The result of multiple linear regressions this research found that profitability partially had significant effect on profit management. free cash flow partially had significant effect on profit management. dividend payments and leverage no significant effects on ptofit management. Furthermore, the result of MRA ( Moderated Regression Analyze) test concluded that independent commissioner was incapable to moderate the correlation between profitability and leverage on profit management. Keywords: profitability, dividend payment, free cash flow, and leverage, independent commissioner
Co-Authors Haerial Haerial Hartawan Ansar Said, Darwis Siska Apriana