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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Basic and Applied Accounting Research Journal
Monica Olivia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The the effects of region original revenue, general fund allocation, specific fund allocation, capital expenditure to economic growth in West Borneo Province Monica Olivia
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.146 KB) | DOI: 10.34308/eqien.v11i1.708

Abstract

This research aims to examine the effects of region original revenue, general fund allocation, specific fund allocation, capital expenditure to economic growth. The population in this study were 12 counties and 2 city in West Borneo Province during the period of 2016 – 2018. The data used in this research is secondary data obtained from the document of Badan Pusat Statistik of West Borneo Province on official website https://kalbar.bps.go.id. The analytical method used multiple linear regression analysis with a significance level of 5% and help of SPSS version 20. The results show in partially that specific fund allocation has negative significant effects on the economic growth; but region original revenue, general fund allocation and capital expenditure has no effects on the economic growth in West Borneo Province. While in simultaneously the fourth variables has no effects on the economic growth in West Borneo Province.
The Effect of Public Accounting Firm Size, Managerial Ownership, and Company Size on Financial Statement Integrity Wahyu Ningrum, Wulan; Monica Olivia
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.04

Abstract

Financial statements must be presented accurately and unbiasedly so that they can be used as a basis for decision making by stakeholders. Therefore, financial statements must have high integrity. Based on the global context and differences in the results of previous studies, this study aims to replicate previous research using the latest data. This study has a specific objective to determine whether the size of the Public Accounting Firm, managerial ownership and company size, can affect the integrity of financial statements in consumer goods companies during 2020-2022. This study uses multiple regression analysis, with descriptive statistical testing. Based on empirical evidence, the results show that the size of the public accounting firm and company size have a positive effect on the integrity of financial statements. Meanwhile, managerial ownership has a negative effect on the integrity of financial statements.
Co-Authors Wahyu Ningrum, Wulan