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All Journal Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi
Nurdiawansyah
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Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Pendapatan Asli Daerah di Daerah Sumatera Apriyani, Dona; Nurdiawansyah; Khairudin; Amna, Luke Suciyati
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1562

Abstract

The purpose of this study is to evaluate the variables that influence local income in the Sumatra region. This study uses quantitative methods and uses explanatory research methods. The population that was the subject of this study included local income earners in all provinces of Sumatra. The type of sample used is a saturation sample, meaning all sampling units are combined into one. The secondary data used in this study were obtained from official sources, such as the official DJPK website of the Ministry of Finance. Data collection techniques involve collecting data from existing sources. Regional original income is the dependent variable in this research. Meanwhile, GRDP (Gross Regional Domestic Product), inflation and population are independent variables. This study uses classic assumptions such as heteroscedasticity, normality, multicollinearity, and autocorrelation. Multiple linear regression analysis was used to collect data. Additionally, hypothesis testing was performed using t-test and determination (R2). The results of the study show that GDPR, inflation and population have a positive and significant impact on local income in the Sumatra region. Based on the analysis carried out, it can be concluded that policies supporting increased GDPR, inflation control and good population management can contribute to increasing initial local income. Therefore, the government should develop a policy strategy capable of supporting local revenue growth in the Sumatra region.
Pengaruh Good Corporate Governance Terhadap Optimalisasi Aset Perusahaan Perbankan di BEI Tahun 2017-2022 Andini, Yulia Andini; Nurdiawansyah; Afrizal Nilwan
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2248

Abstract

Analysis of the impact of Good Corporate Governance represented by institutional ownership, management ownership, board of directors, board of commissioners, and audit committee, on the optimization of bank assets through the measurement of Return on Asset (ROA) is the purpose of this research. Banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2022 are the population of this study. Multiple linear analysis with purposive sampling as the sample size determination method is the method applied in this research. Based on the conclusion of this research, asset optimization of banking companies listed on the IDX between 2017 and 2022 is significantly influenced by the structure of the board of directors, the membership of the board of commissioners, and the quality of the audit committee. Meanwhile, from 2017 to 2022, asset optimization of banking companies listed on the IDX is not significantly influenced by either institutional or managerial ownership.
Co-Authors Afrizal Nilwan Andini, Yulia Andini Apriyani, Dona Khairudin Luke Suciyati Amna