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KOMPETISI POLITIK, PENDAPATAN ASLI DAERAH DAN OPINI AUDIT TERHADAP IMPLEMENTASI E-GOVERNMENT Rinda Dwi Utami; Dini Wahjoe Hapsari; Dewa P. K Mahardika
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.149 KB) | DOI: 10.23969/jrak.v11i1.1698

Abstract

This study analyzes the influence of political competition, regional original income (PAD) and audit opinion on the implementation of e-government. Political competition is measured by the number of elected provincial DPRD members per period. Regional original income is measured by the acquisition of annual regional original revenues and audit opinion is measured by the results of the BPK’s examination of the annual regional financial statements. This research uses quantitative methods and includes descriptive verification categories. The sample was selected using the purposive sampling method, namely the province in Indonesia and contained in the Indonesian e-government Rating (PeGI) in 2012-2015. Hypothesis testing uses panel data statistical methods. The results of the study showed that local original income partially has significant effect on the implementation of e-government. Meanwhile, political competition and audit opinion do not indicate a significant influence on the implementation of e-government.
FAKTOR YANG MEMPENGARUHI PEMBIAYAAN BAGI HASIL PADA BANK UMUM SYARIAH DI INDONESIA Sasma Aprilia; Dewa P. K Mahardika
JRAK Vol 11 No 1 (2019): Edisi April
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.866 KB) | DOI: 10.23969/jrak.v11i1.668

Abstract

This research is conducted to measure that the capital adequacy ratio, non performing financing, and third party fund give impacts on financing of profit sharing, either simultaneously or partially. This research is a causal descriptive verification research. Unit of analysis in this research is sharia banks in Indonesia. The research data were collected by purposive sampling technique which include 7 Islamic banking that have been running for six years, in the period of 2011-2016. This study uses panel data regression. The results showed that the capital adequacy ratio, non performing financing, and third party fund simultaneously give influence to the financing of profit sharing. Partially, the capital adequacy ratio and non-performing financing does not affect the financing of profit sharing. while third party fund deposits have a positive effect on the financing of profit sharing.
Co-Authors Dini Wahjoe Hapsari Rinda Dwi Utami Sasma Aprilia