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Ilyas, Eliana
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence Of Accountability, Transparency And Supervision On Budget Performance At Higher Education Service Institutions (LLDIKTI) Region XIII Aceh Ilyas, Eliana; Ivana, Farah; Mediyanti, Sisca; Ridha, Ainul; Masri
Scientific Journal of Students Islamic Economics and Business Vol. 5 No. 1 (2024): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v5i1.573

Abstract

This study aims to analyse the effect of accountability, transparency and supervision on budget performance at LLDIKTI Region XIII Aceh. This research is a type of causal associative research with a quantitative approach. The research sample was employees at LLDIKTI Region XIII Aceh, totalling 99 employees using the census technique. Accountability, Transparency and Supervision variables on budget performance are measured using a Likert scale, and data obtained by distributing questionnaires to respondents. Data analysis using statistical analysis of correlation and multiple regression models with the help of SPSS 25 software. To test each item on each variable, validity and reliability tests have been carried out as an instrument. The results of the analysis show that simultaneously there is an influence between Accountability, Transparency and Supervision on budget performance. The results of the F test obtained Fcount> Ftabel or (63.924> 2.70) and a significant test that the p value of 0.000 < p set at 0.05 which means significant. Partial test results show that: 1. Accountability affects budget performance with Thitung 4.791> Ttabel 1.660 and p value 0.000 < p 0.05 means significant. 2. Transparency affects budget performance with Thitung 5,263> Ttabel 1,660 with a p value of 0.000 from <0.05 means significant. 3. Supervision affects budget performance with Thitung 2.968> Ttabel 1.660 with a p value of 0.002 from <0.05 means significant.
Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Intervening Ilyas, Eliana; Nurhayati; Ayudia Putri , Alfira; Zarman, Nasri
Scientific Journal of Students Islamic Economics and Business Vol. 3 No. 2 (2022): JIMEBIS
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jimebis.v3i2.275

Abstract

This study aims to examine the effect of environmental performance on financial performance with corporate social responsibility as an intervening variable in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This research is a type of causal associative research with a quantitative approach. The population of this study are manufacturing companies in the textile and garment sub-sector which are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sample of this research is 32 companies selected by using purposive sampling method. The data used is secondary data, and the amount of data obtained is 90 data studied. The data analysis method used to test the hypothesis is panel data regression with the help of the Eviews program version 10.0, with the data collection method used is the documentation method obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) and the respective official websites each company as well as the official website of the Ministry of Environment and Forests (www.menlhk.go.id). the results of the study concluded that (1) Environmental Performance has a significant effect on Financial Performance, (2) Environmental Performance has a significant effect on Corporate Social Responsibility, (3) Corporate Social Responsibility has a significant effect on Financial Performance, (4) Environmental performance has a significant effect on financial performance by Corporate Social Responsibility as an intervening variable. The results of this study indicate that environmental performance with regard to corporate social responsibility is very important to be implemented in companies, because it can improve the company's financial performance.
Co-Authors Ayudia Putri , Alfira Ivana, Farah Masri Mediyanti, Sisca Nurhayati Ridha, Ainul Zarman, Nasri