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All Journal Kalbisocio: Jurnal Bisnis dan Komunikasi KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Hardinto, Andi Aditya
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah Hardinto, Andi Aditya; Kusumaningrum, Faradilla; Kesuma, Aria
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v12i3.4557

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.
Pengaruh Kualitas Pelaporan Keuangan Dan Transparansi Informasi Terhadap Kinerja Keuangan Daerah Hardinto, Andi Aditya; Kusumaningrum, Faradilla; Kesuma, Aria
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 12 No. 3 (2025): KALBISOCIO Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v12i3.4557

Abstract

This study aims to analyze the effect of financial report quality and information transparency on regional financial performance, considering fiscal capacity as a control variable. Using a quantitative approach and multiple linear regression analysis, this study involves data from 10 major provinces in Indonesia during the 2020-2024 period. The results show that financial report quality, public information transparency, and fiscal capacity significantly affect regional financial performance. The regression model explains 92.4% of the variation in regional financial performance (R² = 0.924), making this model very strong statistically and empirically. These findings strengthen the importance of transparent and accountable regional financial governance and consider fiscal capacity as a strategic factor in improving performance.
Pengaruh Sistem Informasi Akuntansi, Sumber Daya Manusia dan Siklus Hidup Perusahaan terhadap Kualitas Laporan Keuangan Sastra, Heiko; Hardinto, Andi Aditya
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 4 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/67xv7m57

Abstract

This study aims to analyze the influence of accounting information systems, human resources, and the corporate life cycle on the quality of financial statements in hospitality companies in the Greater Jakarta area (Jabodetabek). The research uses a quantitative approach with data collected through questionnaires distributed to financial managers or supervisors. The sample size was determined based on Hair et al.'s guidelines, and data were analyzed using multiple linear regression. The results show that the accounting information system affects the quality of financial statements, while human resources and the corporate life cycle do not. However, collectively, the three variables still have an influence on the quality of financial statements.
Co-Authors Kesuma, Aria Kusumaningrum, Faradilla Sastra, Heiko