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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Growth: Jurnal Magister Ilmu Ekonomi Universitas Palangka Raya
Oktobria Y. Asi
Universitas Palangka Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of Village Income and Over Budget Calculation (SiLPA) Against Village Expenditures (Empirical Study of Villages in Katingan Regency 2016 - 2017 Period) Efi Susanti; Tatik Zulaika; Oktobria Y. Asi
Journal Magister Ilmu Ekonomi Universtas Palangka Raya : GROWTH Vol. 6 No. 1 (2020): GROWTH : Journal Magister Ilmu Ekonomi Universitas Palangka Raya
Publisher : Fakultas Ekonomi dan Bisnis Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/grow.v6i1.4375

Abstract

The purpose of this study is to determine the effect of Village Income and SiLPA on Village Expenditure partially or simultaneously. Hypothesis testing in this study uses panel data regression analysis method with coefficient of determination test, f test, and t test. The results of this study indicate that the partial test results, Village Income has a significant positive effect. Simultaneous test results Village Income and Silpa together have a significant effect on Village Expenditure. In conclusion, from this coefficient is that the relative contribution given by the combination of Village Income and SiLPA variables to Village Expenditures is 100% while the remaining 0% is influenced by other variables not examined. While the partial test results show that Village Income has a significant positive effect on village expenditure and SiLPA has a significant negative effect on Village Expenditure.
Pengaruh Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal dengan Profitabilitas Sebagai Variabel Moderasi Riska Melita; Lamria Simamora; Rini Oktavia; Oktobria Y. Asi; Agus Kubertein; Septa Soraida
Akuntansi Vol. 2 No. 4 (2023): Desember: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1147

Abstract

This research aims to examine the influence of company size and sales growth on capital structure with profitability as a moderating variable (in IDX30 index companies for the 2019-2022 period). The research method used in this research is quantitative research and uses secondary data collection techniques in the form of annual reports. The sample in this study was selected using a purposive sampling method and a sample of 15 IDX30 companies was obtained that met the sample criteria. The data analysis method used is multiple linear regression analysis and Moderated Regression Analysis. The results of this research indicate that company size has an effect on capital structure. Meanwhile, sales growth has no effect on capital structure. Moderating profitability can strengthen the influence of company size on capital structure. Meanwhile, moderate profitability can weaken the influence of sales growth on capital structure.
Co-Authors Agus Kubertein Efi Susanti Lamria Simamora Rini Oktavia Riska Melita Septa Soraida Tatik Zulaika