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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR BANK Muhammad Yahya; Usep Siswadi; Nurhaini
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

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Financial reports are communication tools that contain information made by company management in the form of financial data whose contents are about transactions within a company that occur during a certain period. Timeliness in the submission of financial statements is very important for parties with an interest in financial statements. Timeliness means the availability of information for decision makers at the right time so that it can influence their decisions. The population taken as the object of this research is 47 companies in the financial sector sub-sector of banks listed on the IDX during the period 2017-2021. quantitative data used in the form of secondary data. Determination of the sample using purposive sampling method and obtained a sample of 15 companies. Data were analyzed using multiple linear regression model using SPSS version 26 program.The results of the partial study using the t-test showed that the two independent variables that showed an influence on the Audit Report Lag were the firm size variable with a significance value of 0.014 less than 0.05, and the KAP size variable with a significance value of 0.000 less than 0.05 while the Profitability variable was not. has an influence on the Audit Report Lag because it has a significance value greater than 0.05, which is 0.128. Based on the F test, simultaneously Profitability, Company Size, and KAP Size affect the Audit Report Lag because it has a significance value of less than 0.05, which is 0.000 and has an influence relationship of 54.7% seen from the results of the Coefficient of Determination (R Square), the remaining 45.3% is influenced by other variables not examined in this study.

PENGARUH DANA ALOKASI UMUM (DAU) DAN DANA ALOKASI KHUSUS (DAK) TERHADAP BELANJA MODAL PADA PEMERINTAH DAERAH KABUPATEN LEBAK Raniah; Usep Siswadi; Ana Ima Sofana
The Asia Pacific Journal Of Management Studies Vol 11 No 3 (2024)
Publisher : Universitas La Tansa Mashiro

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Good government cannot be achieved without optimum supervision so as to achieve conditions of mutual supervision that encourage the Government to manage state resources in a transparent and accountable manner. This study aims to analyze the effect of the General Allocation Fund on capital expenditure and the effect of the Special Allocation Fund on capital expenditure. This research uses quantitative methods. The population used in this study were 62 respondents / employees who worked at the Regional Finance and Asset Agency (BKAD) office in Lebak Regency. Sampling using purposive sampling using primary data. Primary data in the study is data in the form of data from the results of questionnaires distributed. The research data were analyzed using multiple linear regression analysis methods with the help of SPSS version.25.The results of this study found that the General Allocation Fund variable partially affects capital expenditure, the Special Allocation Fund variable partially affects capital expenditure. And simultaneously the General Allocation Fund and Special Allocation Fund variables have a positive and significant effect on capital expenditure.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PELAPORAN DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLA DANA DESA Fazriatin Nufus; Usep Siswadi; Firmansyah
The Asia Pacific Journal Of Management Studies Vol 10 No 1 (2023)
Publisher : Universitas La Tansa Mashiro

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Village Funds are funds used to finance government administration, implementation of development, community development and empowerment of rural communities with the aim of studying or knowing the effect of Utilization of Information Technology, Reporting Systems, and Community Participation on Accountability of Village Fund Management in Warunggunung District in 2022. This study uses quantitative methods. The population used in this study were 40 respondents in the warunggung sub-district. Sampling using purposive sampling method using primary data, primary data in this study is data in the form of data from the distribution of questionnaires. The research data were analyzed using multiple linear regression analysis method with the help of SPSS version.24. The results of this study found that the Information Technology Utilization Variable partially affected the Accountability of Village Fund Management, partially the Reporting System Variable had an effect on the Accountability of Village Fund Management, and the Community Participation variable had no effect on Village Accountability. Fund Management. and Simultaneously the Variables of Utilization of Information Technology, Reporting Systems and Community Participation have a significant effect on Village Fund Management Accountability.

PENGARUH PERTUMBUHAN EKONOMI, DANA BAGI HASIL,DAN SISA LEBIH PEMBIAYAAN ANGGARAN TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL PADA PEMERINTAH DI PROVINSI BANTEN Haerul Anwar; Usep Siswadi; Firda Mufidah
The Asia Pacific Journal Of Management Studies Vol 10 No 2 (2023)
Publisher : Universitas La Tansa Mashiro

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This study has a purpose, namely to determine the effect of Economic Growth, Profit Sharing Funds and the Remaining Budget Financing on Budget Allocation in 8 Regencies/Cities in Banten Province in 2016-2020. This research is motivated by the existence of fiscal imbalances between each region and the not yet optimal value of Economic Growth, Profit Sharing Funds and Excess Budget Financing in regions in the Regency / City in Banten Province so that it will affect the value of the Capital Expenditure Budget Allocation. The data used in this study is secondary data sourced from the Central Statistics Agency of Banten Province. The results of the t-count study show that the variable of economic growth and profit sharing has a significant effect. partial effect on capital expenditures, while the remaining over budget financing does not partially affect capital expenditures. The f test shows that all variables have a simultaneous effect. The results showed that economic growth had no effect on capital expenditures, profit-sharing funds had a positive and significant effect on capital expenditures, the remaining excess budget financing had a positive and significant effect on capital expenditures.

PENGARUH PENDAPATAN ASLI DESA (PADES), DANA DESA (DD), DAN ALOKASI DANA DESA (ADD) TERHADAP BELANJA DESA PADA 10 KECAMATAN DI KABUPATEN LEBAK Nurpadilah; Usep Siswadi; Firmansyah
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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Village expenditures are expenditures from village accounts that are used to fund village implementation with the aim of meeting development needs as agreed in village deliberations and according to the Regency/City Government, Provincial Government, and Central Government. This study aims to examine and analyze the effect of Village Original Income (PADes), Village Funds (DD), Allocation of Village Funds (ADD) to Village Expenditures in 10 Districts in Lebak Regency for the 2021 Period. The method used in this study is the quantitative method. The sample of this research is 40 villages that have Village Original Income (PADes), Village Funds (DD), Village Fund Allocation (ADD) and Village Expenditures in 10 Districts in Lebak Regency for the 2021 Period. And using purposive sampling technique.. The result showed that there was no effect of Village Origional Income (PADes) on Village Expenditures partially, while the Village Fund (DD) and Village Fund Allocation (ADD) variabels partially affected Village Expenditures. The F test has a significant effect between Village Origional Income (PADes), Village Funds (DD), and Village Fund Allocation (ADD) on Village Expenditures simultaneously.

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