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p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Science and Society (IJSOC)
Siti Kustinah
General Achmad Yani University Cimahi, Indonesia
Materials Science & Nanotechnology Social Sciences

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Funding Analysis, Company Cash Flow Statement and Its Effect on Banking Firm Value Siti Kustinah
International Journal of Science and Society Vol 2 No 1 (2020): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.812 KB) | DOI: 10.54783/ijsoc.v2i1.409

Abstract

This study aimed to analyze the effect of funding and cash flow statements on firm value. This research uses quantitative research with an associative approach. The type of data used is primary data and secondary data. This research was conducted on ten expert accountants using questionnaires and Likert scale calculations. Data were collected by questionnaire method and literature study. The source of the data used in this study comes from the BBCA's financial statements for the 2017-2020 period, which have been audited and obtained from IDX and the results of questionnaires to expert respondents—testing the data using validity test, reliability test, and hypothesis testing. The research findings indicate that Funding and Cash Flow Statements have a direct, positive, and significant effect on firm value.
The Effect of Leadership and Motivation in Measuring Accountability Using the Calibrating Public Accountability Model (CPA Model) Siti Kustinah; Muhammad Anggionaldi
International Journal of Science and Society Vol 3 No 4 (2021): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.017 KB) | DOI: 10.54783/ijsoc.v3i4.396

Abstract

The use of school aid funds (BOS) must be accounted for by the beneficiary schools. The performance of a school can be judged by how good the accountability of the school is. The principal plays an important role in realizing accountability in the school he leads. The principal's leadership and motivation are factors that can encourage the achievement of good school accountability. This study aims to determine the effect of leadership and motivation in measuring accountability using the CPA (Calibrating Public Accountability Model) measurement model. The research method used is quantitative verification. The population in this study were all school principals in West Bandung Regency and Cimahi City with the sample technique using a simple random technique. Data collection techniques using questionnaires. Data analysis technique using PLS. The results showed that there was an effect of leadership on accountability, while motivation had no effect on accountability. Simultaneously leadership and motivation affect accountability.
Co-Authors Muhammad Anggionaldi