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The Influence of Accountability, Transparency and Supervision on Budgeting Performance with the Concept of Value for Money in Village Owned Enterprises in Klaten Regency Desi Anggraini; Sucahyo Heriningsih; Windyastuti Windyastuti
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1419

Abstract

This study determines the effect of accountability, transparency, and supervision on budget performance with the concept of value for money in village-owned enterprises in the Klaten district. This study uses primary data with a questionnaire data collection instrument distributed directly to respondents. The population in this study is all village-owned enterprises in the Klaten district. The sample in this study was 21 village-owned enterprises obtained from the sample collection method, namely purposive sampling, and received 44 respondents. Questionnaire data were tested using multiple linear regression analysis. The results showed that accountability did not affect budget performance with the concept of value for money. Transparency effects budget performance with the idea of value for money. And supervision affects budget performance with the idea of value for money.
The Effect of Leverage, Corporate Social Responsibility (CSR), Capital Structure, and Intellectual Capital on Financial Performance of Companies Ninggih Annisa Daniswara; Indra Kusumawardhani; Windyastuti Windyastuti
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1352

Abstract

The main purpose of the entity is to increase the value of the entity itself. The increase in the value of the entity is of course also directly proportional to the increase in the performance of an entity. One of the values of a company can be seen from its financial performance. The goal of this research is to find out the effect of leverage, corporate social responsibility (CSR), capital structure, and intellectual capital on financial performance of companies. The sample consisted of 67 respondents which are listed in the Kompas 100 Index for the period 2017 - 2019. In this research, purposive sampling was used to select the sample. To analyze the data, researchers were using multiple linear regression analysis. The results show that intellectual capital and leverage both affect company’s financial performance. On the other hand, capital structure and CSR have no effect on company’s financial performance.