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Journal : AFEBI Accounting Review

The Effect of Local Revenue, General Allocation Fund, and Capital Expenditure Against Financial Performance Putri Ramadhani; Rosmayanti; Alifa, Sarah; Pakulla’, Heriani; Minggu, Ayu Rinathi; Habbe, Abdul Hamid; Mediaty
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

The purpose of this study is to examine and analyze the impact of local revenue distribution and capital expenditure general fund on the financial performance of South Sulawesi provincial government. This study is a quantitative study that uses statistical analysis to test research hypotheses. Using secondary data obtained from the 2019-2021 South Sulawesi Provincial Government Financial Statements the results of this study show that South Sulawesi Real Revenue and Capital Expenditure General Allocation Regional Fund has a positive impact on financial performance. The provincial governments local government financial performance is to use relevant key indicators to evaluate the local governments financial performance so as to help local governments understand their own financial situation and measure the achievements in achieving financial goals and public interests. Keywords: Financial Performance, Local Revenue, General Allocation Fund, and Capital Expenditure.
The Influence of the Independent Board of Commissioners and Corporate Sustainability on Firm Value in Mining on the Indonesia Stock Exchange (IDX) in 2021-2022 Nur'Illiyyien; Fratiwi, Sri Ayu; Tikupasang, Medyoto; Fitriani; Jamaluddin; Habbe, Abdul Hamid; Mediaty
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Abstract This research aims to examine the effect of the independent board of commissioners and corporate sustainability on firm value. This research uses a causality quantitative approach. The research data is secondary data taken from the IDX data website. The sample used amounted to 15 mining sector companies during the two-year observation period. Purposive sampling is a technique used for data collection. The analysis method used is linear regression analysis with SPSS 23 analysis tool. The results showed that the independent committee and corporate sustainability have a significant influence on firm value. Keywords: Independent Board of Commissioners, Corporate Sustainability, Firm Value