Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : International Journal of Business and Applied Economics (IJBAE)

Government Financial Performance Analysis Novita Nugraheni; Yudhi Prasetiyo; Shufia Zuhroh; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3310

Abstract

The aim of this research is to find out the performance of the central government using the value for money method. Measurement of financial performance is useful as a periodic government report in evaluating the level of effectiveness and efficiency of an organization in monitoring estimated costs with actual costs as well as as a tool for monitoring and evaluation materials of the organization. One of the tools in measuring government performance is using value for money. The object of this research is the Ministry that exists in Indonesia with a total sample obtained by 23 Ministries. This study is a quantitative descriptive study. The results of this study are the Economic Ratio for 2020 with economic results. In 2021, with economic outcomes. Efficiency ratio for 2020 with fairly efficient results. In 2021, the results are inefficient. Efficiency ratio in 2020 with very effective results. In 2021, with very effective results. Implications of this research to various parties especially to governments and regulators for the formulation of public policy in the central government environment.
Effect of Leverage, Previous Year's Audit Opinion and Company Growth on Going Concern Audit Opinion Shufia Zuhroh; Yudhi Prasetiyo; Novita Nugraheni; Etik Ipda Riyani
International Journal of Business and Applied Economics Vol. 2 No. 2 (2023): March, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i2.3314

Abstract

The purpose of this study is to determine the effect of leverage, the previous year's audit opinion, and company growth ongoing concern audit opinions, in various industrial companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method of data analysis in this study is multiple linear regression analysis which is pooled data where the software used is Eviews.9. The results showed that leverage had a negative and insignificant effect on going-concern audit opinions, while the previous year's audit opinion and company growth had a positive and significant effect on going-concern audit opinions.