Claim Missing Document
Check
Articles

Found 2 Documents
Search

Tindak Lanjut Hasil Rekomendasi Pemeriksaan Sebagai Penunjang Kualitas Laporan Keuangan Pemerintah Daerah Andy Chandra Pramana; Meme Rukmini; Duwi Riningsih; Oktaviana Wahyu Prihardina; Mayciella So
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5936

Abstract

The research was conducted to obtain empirical evidence related to the effect of Follow-up Examination Recommendation Results on the Quality of Local Government Financial Statements. The Regional Government of Nganjuk Regency which has received WTP opinions from BPK 5 times in a row so it is interesting to conduct research here whether the success cannot be separated from the Follow-up Results of Examination Recommendations from BPK. Follow-up of the Examination Recommendation Results are derived to 4 indicators, namely specific policies related to follow-up, other parties' responses, leadership commitment and leadership motivation, then tested for their influence with multiple linear regression analysis. As a result, these 4 indicators have an influence on the quality of local government financial statements. This research can be developed on other entities that have higher achievements, such as WTP opinions from BPK consecutively for 10 times, so that they can be used as a reference by other entities in maintaining and improving the quality of their financial statements. Keywords : follow-up recommendations on examination results; quality; local government financial statements
The Effect of Compensation and Work Environment on the Employee of Linting Section Performance at Dua Dewi Cigarette Factory in Kediri Hellenna Soraya; Desi Kristanti; Duwi Riningsih
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.418

Abstract

Human resources play a crucial role in achieving organizational goals, where compensation and the work environment are the main factors influencing employee performance. This study aims to determine the influence of compensation and work environment on the performance of employees in the linting section at Dua Dewi Cigarette Factory Kediri. The research approach used is associative quantitative, with a survey method involving questionnaires distributed to 40 employees as the sample. Data analysis was conducted using multiple linear regression with the assistance of SPSS 25. The results of the t-test showed that both compensation and work environment had a significant influence on performance partially, with significance values of 0.020 and 0.002, respectively. The F-test result showed a significance value of 0.000, indicating that compensation and work environment simultaneously affect employee performance. The work environment was found to be the most dominant variable.