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Pengaruh Partisipasi Anggaran dan Akuntansi Pertanggungjawaban Terhadap Kinerja Manajerial Fransiska Simanullang; Sairun Simanullang
JURNAL PENDIDIKAN DAN KEWIRAUSAHAAN Vol 10 No 2 (2022)
Publisher : STKIP PGRI SITUBONDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47668/pkwu.v10i2.507

Abstract

Decentralization of local government management and public demand for transparency and accountability, forcing both central and local governments to create a more transparent and accountable financial management system, the system is expected to realize the financial management in an orderly, economical, effective, and efficient and beneficial to the community . Based on the description of the background, the authors formulate the problem as follows: Does budget participation significantly influence the managerial performance in PT POS Indonesia. Is accountability accounting significantly affect managerial performance in PT POS Indonesia. Is budgetary participation and accountancy accountability affect jointly to managerial performance. To achieve the research objectives in accordance with the expected in preparing this thesis and to obtain conclusions, the data collected will be analyzed with quantitative analysis. Quantitative method is the science or art related to the method (method) of data collection. The data used in this study is not necessarily the whole of a population, because the number of population size of this study is not identified, then to determine the number of samples of the study can use Slovin formula, which is 100 respondents. Based on F test it can be seen that the Budget Participation and Accounting Accountability influence simultaneously, from the test results coefficient determination known that the independent variables (Budget Participation and Accounting Accountability) have contributed to the dependent variable (Managerial Performance) and the rest influenced by other variables outside the independent variable Which has been studied. From the results of Test t (Partial) note that the independent variables (Budget Participation and Accounting Accountability) have a significant influence on Managerial Performance at Post Office Indonesia Branch. From the results of Partial Test (Test T) is known from the Budget Participation and Accounting the most dominant of Managerial Performance is Budgetary participation variable (X1).
Analysis of the effect of return on equity (roe) and company size on dividend per share (dps) in state-owned banks for the 2017-2021 period Sairun Simanullang; Fransiska Simanullang
Cebong Journal Vol. 2 No. 3 (2023): Juli: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine how much influence Return On Equity (ROE) and Company Size have on Dividend Per Share (DPS) in BUMN-Owned Banking for the 2017-2021 period, both partially and simultaneously. The method used in this research is quantitative data. The sample used is financial reports from 2017-2021. While the analysis technique used is descriptive analysis, classical assumption test, multiple regression analysis, regression coefficient and coefficient of determination. Based on the results of research on Bank Mandiri, BNI and BRI obtained the results of the F Test, amounting to 8.985 > 3.58 with a significance value of 0.004 <0.05 so that simultaneously Return On Equity (ROE) and Company Size have a significant and significant effect on Dividend Per Share with a relationship percentage of 82.5%. Based on the results of the partial T-test Return On Equity (ROE) on Dividend Per Share, a value of 2.079 <2.201 is obtained with a significant value of 0.060 > 0.05. percentage of 59.2%. The results of the partial T-test for Company Size on Dividend Per Share obtained a value of 3.673> 2.201 with a significant value of 0.003 <0.05. The results indicated that there was a significant effect of Company Size on Dividend Per Share with a percentage of 72.7%