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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Dyah Ayu Retno Inten
Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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LOCATION QUOTIENT DAN SIFT SHARE PRODUK DOMESTIK REGIONAL BRUTO Dyah Ayu Retno Inten
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.101

Abstract

Sleman Regency is one of the regencies in the Special Region of Yogyakarta Province which has a GRDP that is in line with the GRDP of the Special Region of Yogyakarta Province. To measure economic performance and its impact on the growth of the Special Region of Yogyakarta Province, calculations are needed using the LQ method and the shift share method. This study uses secondary data in the form of GRDP data for Sleman Regency and the Special Region of Yogyakarta Province in 17 business sectors in 2018-2023. The results show that there are 7 basic sectors, namely 1) Manufacturing Industry, 2) Construction, 3) Provision of Accommodation and Food and Beverage, 4) Real Estate, 5) Company Services, 6) Education Services, 7) Health Services and Social Activities. Furthermore, based on the results of the shift share analysis, Sleman Regency has 6 priority leading sectors, namely 1) Electricity & gas procurement, 2) Information and communication, 3) Financial Services & insurance, 4) Education Services, 5) Health Services and Social Activities, 6) Other services
Dewan Komisaris, Kepemilikan Manajerial, dan Leverage: Determinan Kinerja Keuangan Perusahaan Dyah Ayu Retno Inten
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1042

Abstract

This study aims to make a new contribution by examining in greater detail the effects of the Board of Commissioners, managerial ownership, and leverage on financial performance in technology companies. The research design employed in this study is quantitative. The population used in this study consists of 47 technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2025; this study utilizes secondary data. The analytical method employed is multiple linear regression. The data analysis techniques include classical assumption tests and hypothesis testing conducted using multiple regression. This study will be analyzed using Statistical Package for Social Sciences version 27. The findings indicate that the Board of Commissioners has a positive effect on financial performance, whereas managerial ownership and leverage do not affect financial performance. The implications of this study are expected to improve the financial performance of the technology sector by focusing on the composition and number of audit committee members tailored to the company’s needs.
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