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All Journal Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Basic and Applied Accounting Research Journal
Dientri, Abdul Manaf
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Humanities Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, APPLICATION OF GOVERNMENTAL ACCOUNTING STANDARDS AND REGIONAL FINANCIAL ACCOUNTING SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS (EMPIRICAL STUDIES ON THE GOVERNMENT OF LAMONGAN AND TUBAN) Dientri, Abdul Manaf; Darmayanti, Novi; Rama, Radian Sri; Sa’diyah, Salimatus
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 16 No 1 (2024): Januari
Publisher : LPPM UNISDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/humanis.v16i1.5389

Abstract

ABSTRACT Study aims to examine the effect of human resource competence, application of governmental accounting standards and regional financial accounting systems on the quality of local government financial reports (Empirical studies on the government of Lamongan and Tuban). This research was conducted in Lamongan and Tuban involving 40 employees of the Lamongan BPPKAD and Tuban BPPKAD as respondents. This quantitative study uses multiple linear regression. The technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this study reveals that the competence of human resources, the application of government accounting standards and the application of regional financial accounting systems have a significant correlation with the quality of local government financial reports. Keyword: Human Resources, Government Accounting Standards, Financial Accounting Systems
Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance? Dientri, Abdul Manaf; Darmayanti, Novi; Tri Lestari; Imam Baidlowi; Tri Retno Hariyati
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.03

Abstract

The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.
Co-Authors Imam Baidlowi Novi Darmayanti Radian Sri Rama Sa’diyah, Salimatus Tri Lestari Tri Retno Hariyati