scholarly journals The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia

2021 ◽  
Vol 2 (4) ◽  
pp. 270-287
Author(s):  
Nelly Masnila ◽  
Riana Mayasari ◽  
Firmansyah Firmansyah ◽  
Jovan Febriantoko ◽  
Jamaliah Said
Keyword(s):  
Human Development ◽  
Public Interest ◽  
Legal Culture ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Municipal Governments ◽  
Independent Variables ◽  
Strategic Vision ◽  
Effectiveness And Efficiency

This study aimed to determine the relationship and effect of the GGG variable on the quality of the financial reports in municipal governments in Indonesia by implementing the IIAG (The Ibrahim Index of African Governance) indicator. The variables of this study consist of the participant, legal culture, transparency, responsiveness, public interest orientation, fairness, effectiveness and efficiency, accountability, strategic vision, and human development as independent variables and the quality of financial reports as dependent variables. The method in this study was quantitative, so it was found that partially, only responsive and accountability variables significantly affected the quality of the financial reports. Meanwhile, other independent variables such as participants, legal culture, transparency, public interest orientation, fairness, effectiveness and efficiency, strategic vision, and human development had no significant effect on the quality of financial reports. However, simultaneously, all independent variables had a significant effect on the quality of financial reports. The level of the coefficient of determination obtained was equal to Adj. R2 = 0.299. It means that the quality of local government financial reports was influenced by the independent variable by 29.9%, while 70.1%was influenced by other variables not examined in this study

scholarly journals ANALISIS PENGARUH PROMOSI YANG TERINTEGRASI DAN KEUNGGULAN POSITIONING TERHADAP KEPUTUSAN PEMBELIAN SABUN MANDI LUX DI KOTA AMBON

Jurnal Soso-Q ◽  
2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Anggrainy Chaniago ◽  
Merry M. Pelupessy ◽  
Sarifuddin Sarifuddin ◽  
Yulianty S. Ginting
Keyword(s):  
Coefficient Of Determination ◽  
Test Results ◽  
Significant Positive Effect ◽  
Analysis Method ◽  
Purchasing Decisions ◽  
Independent Variables ◽  
Independent Variable ◽  
The City ◽  
Positive Effect

The bath soap market is constantly changing and competition is getting tougher with the emergence of bath soaps that have a clearer positioning, such as beauty soap, whitening soap, family soap to health soap. Increasing lifestyles of people in Indonesia and changing habits where bathing is no longer just using soap, but by adding fragrance and comfort when wearing it. The higher purchasing power of consumers for a product encourages companies to further improve the quality of their products. The purpose of this study is to analyze the effect of Integrated Promotion and Positioning Excellence on Purchasing Decisions in Lux Bath Soap. The population in this study are consumers in the city of Ambon who use Lux bath soap. The sample in this studywere 100 people who bought lux bath soap taken by purposive sampling. The data collection is done by using a questionnaire. The data analysis method used is SPSS version 16.The results of multiple regression analysis namely Y = 0.501 X1 + 0.218 X2 The most influential independent variable on the dependent variable is the integrated Promotion variable (0.501), followed by the Positioning Excellence variable (0.218). T test results show that all independent variables, namely (integrated promotion and positioning superiority) have a significant positive effect on the dependent variable (purchasing decisions) where all independent variables obtain a t value greater than t table with a sig level of less than 0.05. And the coefficient of determination (R Square) obtained by 0.309 this means that 30.9% of purchasing decisions can be explained by integrated promotion variables and positioning excellence, while the remaining 69.1% is influenced by other variables not examined in this study. Keywords: Integrated Promotion, Positioning Excellence, Purchasing Decisions

scholarly journals EFFECT OF MUDARABAH AND MUSHARAKAH FINANCING ON RETURN ON EQUITY (ROE) CASE STUDIES ON ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2015-2019

2021 ◽  
Vol 8 (3) ◽  
pp. 255
Author(s):  
Ghitha Millatina Islamiyati ◽  
Nana Diana
Keyword(s):  
Case Studies ◽  
Commercial Banks ◽  
Statistical Test ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Simultaneous Test

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui apakah pembiayaan mudharabah dan pembiayaan musyarakah berpengaruh terhadap Return On Equity (ROE) studi kasus pada Bank Umum Syariah di Indonesia periode 2015-2019. Populasi dalam penelitian ini adalah seluruh data dalam laporan keuangan yang terdapat pada Bank Umum Syariah di Indonesia dan didapat sampel dari hasil purposive sampling sebanyak 9 Bank Umum Syariah dengan variable bebas yaitu pembiayaan mudharabah (X1) dan pembiayaan musyarakah (X2) serta variabel tetap yaitu Return On Equity (ROE) (Y). Metode penelitian yang digunakan yaitu analisis deskriptif, uji asumsi klasik yang terdiri dari uji normalitas, uji heteroksiditas, uji multikolinearitas dan uji autokorelasi juga uji hipotesis yang terdiri dari uji statistic t untuk menguji secara terpisah, uji statistic F untuk menguji secara bersama dan koefisien determinasi (R2). Hasil penelitian menjelaskan bahwa secara terpisah, Return On Equity (ROE) tidak dipengaruhi oleh pembiayaan mudharabah maupun pembiayaan musyarakah.. Pada uji secara bersama-sama, Return On Equity (ROE) tidak dipengaruhi oleh pembiayaan mudharabah dan pembiayaan musyarakah studi kasus Bank Umum Syariah di Indonesia periode 2015-2019.Kata Kunci: pembiayaan mudharabah, pembiayaan musyarakah, return on equity ROE), bank umum syariah. ABSTRACTThe intention of this research is to reveal whether mudarabah and musharakah financing have an effect on the return on equity (ROE) case studies on Islamic Commercial Banks in Indonesia period 2015-2019. The population in this research is all data in the financial reports contained in Islamic Commercial Banks in Indonesia and obtained samples from the purposive sampling of 9 Islamic Commercial Banks with independent variables, namely mudarabah financing (X1) and musharakah financing (X2) and dependent variable namely return on equity (ROE) (Y). The research method used are analysis of descriptive, test of classic assumption which contains test of normality, heteroxidity test, multicollinearity test and autocorrelation test as well as hypothesis testing which includes t statistical test to test partially, statistical F test to test simultaneously and the coefficient of determination (R2). The results of the research explain that partially, return on equity (ROE) has no effected by mudarabah financing and musharakah financing. In the simultaneous test, return on equity (ROE) has no effected by mudarabah financing and musharakah financing in case study of Islamic Commercial Banks in Indonesia for the 2015-2019 period. Keywords: Mudarabah financing, musharakah financing, return on equity (ROE), Islamic commercial bank.

scholarly journals PENGARUH PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN

2017 ◽  
Vol 1 (3) ◽  
pp. 244
Author(s):  
Silviana Agustami ◽  
Imam Agus Suintri
Keyword(s):  
Financial Reporting ◽  
Rank Correlation ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Financial Reports ◽  
Independent Variable ◽  
The Relationship ◽  
Descriptive Method

This study aims to (1) determine the implementation of SAK ETAP at BPR in the Bandung city (2) determine the quality of the financial reports of BPR in the Bandung city, and (3) determine the effect of the implementation of SAK ETAP to quality financial reports on BPR in Bandung city. In this study, researchers used primary data for variable implementation of SAK ETAP and the quality of financial reporting through questionnaires distributed to 11 BPR in the Bandung city. The method used in this research is descriptive method verikatif. The statistical analysis tools in this study using Spearman rank correlation to determine the direction and strength of the relationship between the two variables, while the coefficient of determination is used to determine the ability of the independent variable (X) in influencing the dependent variable (Y). These results indicate (1) the implementation of SAK ETAP at BPR in the Bandung city in general has been implemented adequately (2) BPR in the Bandung city has been preparing and presenting the financial statements sufficient to satisfy the elements of relevant, reliable, able to comparable, and understandable (3) the implementation of SAK ETAP moderate effect on the quality of the financial reports of BPR in the Bandung city, amounting to 0.587. Based on the calculation of the coefficient of determination SAK ETAP implementation contribute to or influence by 34.5%% of the quality of financial reporting at BPR in the Bandung city, while the remaining 65.5% was contributed by other factors not examined

scholarly journals Determinan Kualitas Hasil Audit Aparat Inspektorat dalam Keuangan Daerah Provinsi Nusa Tenggara Barat

2021 ◽  
Vol 2 (2) ◽  
pp. 135-148
Author(s):  
Defel Septian ◽  
R . Ayu Ida Aryani ◽  
Muliani Muliani
Keyword(s):  
Sampling Method ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Internal Audit ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Internal Auditors ◽  
Independent Variables ◽  
Audit Result

This study used 20 internal auditors of West Nusa Tenggara Inspectorate Apparatus as sample, determined based on saturated or census sampling method. This study uses multiple linear regression analysis with the quality of local government internal audit results as the dependent variable as well as the independence, integrity and competence of internal auditors as independent variables. The results of this study indicate that there is positive and partial influence between the independence and auditor integrity to the audit quality. Meanwhile, the study found that competence has no positive and significant influence on the quality of audit result. The coefficient of determination indicates that the independent, integrity and competence simultaneously affect the dependent variable (the quality of audit result) of 41,5%, while the remaining 58,5% influenced by other factors.

scholarly journals Analisis Kausalitas Pertumbuhan Ekonomi terhadap Indeks Pembangunan Manusia

2018 ◽  
Vol 3 (2) ◽  
pp. 71
Author(s):  
Muslikhati Muslikhati
Keyword(s):  
Economic Growth ◽  
Human Resources ◽  
Human Development ◽  
Granger Causality ◽  
Human Development Index ◽  
Causality Test ◽  
Development Index ◽  
Independent Variables ◽  
The Relationship

Human development is one of the indicators of the success of economic growth. The good quality of human resources goes hand in hand with economic growth, this is because resources as part of the factor of production are the most valuable assets in the economic activities of a country. This study aims to determine and analyze the causality of economic growth towards the quality of human resources. The method used in this study was using the Granger Causality method. Granger Causality Approach is used to measure the strength of the relationship between two or more variables, or it can also be used as a tool to see the direction of the relationship between independent variables and the dependent variable. The variable Human Development Index (HDI) as the dependent variable and per capita income variable as the independent variable. From this study it was concluded that the granger causality test on the proposed research model states that there is no causality relationship between two independent variables and the dependent variable, but significantly the Indonesian economic growth variable has a one-way relationship with the human development index (HDI).Human development is one of the indicators of the success of economic growth. The good quality of human resources goes hand in hand with economic growth, this is because resources as part of the factor of production are the most valuable assets in the economic activities of a country. This study aims to determine and analyze the causality of economic growth towards the quality of human resources. The method used in this study was using the Granger Causality method. Granger Causality Approach is used to measure the strength of the relationship between two or more variables, or it can also be used as a tool to see the direction of the relationship between independent variables and the dependent variable. The variable Human Development Index (HDI) as the dependent variable and per capita income variable as the independent variable. From this study it was concluded that the granger causality test on the proposed research model states that there is no causality relationship between two independent variables and the dependent variable, but significantly the Indonesian economic growth variable has a one-way relationship with the human development index (HDI).

scholarly journals PENGARUH SISTEM PENGENDALIAN KEUANGAN DAERAH DENGAN METODE VALUE FOR MONEY TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Kasus Pada BPKAD Kota Bengkulu)

2020 ◽  
Vol 6 (2) ◽  
pp. 87-101
Author(s):  
Subaeti Subaeti ◽  
Weni Susanti ◽  
Monalisa Sianturi
Keyword(s):  
Control System ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Hypothesis Test ◽  
T Test ◽  
Coefficient Of Determination ◽  
Financial Control ◽  
F Test ◽  
Financial Reports

This study aims to determine how much influence the regional financial control system has on the economy, efficiency, effectiveness on the quality of regional financial reports at BPKAD Bengkulu City. The research method uses data quality test, classical assumption test, multiple linear regression analysis, t test, F test, and the coefficient of determination. The results of the calculation obtained a multiple linear regression equation, namely Y = 3.329 + 0.255X1 + 0.588X2 + 0.111X3 + e, from the equation it means that there is a positive influence between the two variables. The coefficient of determination (R²) of 0.863 and Adjusted R Square of 0.852 indicate that the influence of the regional financial control system on the economy, efficiency, effectiveness on the quality of regional financial reports is very strong. Based on the t value obtained in the hypothesis test (t-test), it was obtained X1 with a tcount of 2.379 with a significant value of 0.023, for X2 for tcount of 5.461 with a significant value of 0.000, and for X3 for tcount of 2.332 with a significant value of 0.025, while the t-table value of 1.68830 (tcount> ttable). The hypothesis is accepted or a significant value <0.05. Based on the F value obtained in the hypothesis test (F-test), the Fcount is 75.644> Ftable is 2.87. The hypothesis is accepted or a significant value <0.05. This means that the regional financial control system with economy, efficiency, effectiveness has a significant positive effect on the quality of regional financial reports at BPKAD Bengkulu.

scholarly journals HUBUNGAN KREDIBILITAS DAI DAN KUALITAS ISI PROGRAM TERHADAP KEPUASAN PENDENGAR RADIO KARTINI FM JEPARA

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Mahfudhah Fajrie
Keyword(s):  
Positive Relationship ◽  
Significance Test ◽  
T Test ◽  
Coefficient Of Determination ◽  
Error Level ◽  
Independent Variables ◽  
Program Content ◽  
Population Numbers

This study aims to determine whether there is any relationship between the credibility of the preachers, the quality of program content  either  partially  or  simultaneously  to  the  satisfaction of event listeners propaganda on the radio Kartini FM Jepara. The population in this study is an event listener Serambi Taukhid radio Kartini FM Jepara regency. The population numbers are not infinite, so that in the determination of the sample using the help table of Isaac and Michael. According to the table Isaac and Michael for the number of unknown population with a 5% error level is 349, so in this study sample is rounded to 350. Based on the results of the calculation of estimated regression adjusted coefficient of determination (adjusted R2) is a means 73.1% of the variation of all independent variables (credibility dai and quality of the content of the program) can explain the dependent variable (satisfaction listeners), while the remaining 26.9% is explained by other variables that are not proposed in this study. Based on the results of the t test (t-test) for the variables shown tcount dai credibility of 5.357 while the value t table 1.645. So t hitung table (5.357 &gt; 1.645) and to test the significance indicated sig 0.000 &lt; α 0:05, meaning credibility propagators have a positive relationship to the satisfaction of the event listener propaganda radio Kartini FM in Jepara regency. Variable quality of program content has tcount 21.142 while t table value 1.645. So t hitung table (21.142&gt;1.645), demonstrated the significance test sig. 0,000 &lt; α 0.05, meaning the quality of program content has a positive relationship to the satisfaction.<br /><br />--------------------------------------------------------------------------<br /><br />Penelitian ini bertujuan untuk mengetahui apakah ada hubungan antara kredibilitas para dai dan kualitas isi program baik sebagian atau secara bersamaan terhadap kepuasan pendengar di radio Kartini FM Jepara. Populasi dalam penelitian ini adalah pendengar acara Serambi  Taukhid radio Kartini FM Jepara. Penentuan  sampel menggunakan bantuan tabel Isaac dan Michael. Menurut tabel Isaac dan Michael untuk jumlah populasi yang tidak diketahui dengan tingkat kesalahan 5% adalah 349, dibulatkan menjadi 350. Berdasarkan hasil perhitungan regresi taksiran Koefisien disesuaikan determinasi (adjusted R 2)  adalah  sarana  73,1%  dari  variasi  semua  variabel  independen (kredibilitas dai dan kualitas isi program) dapat menjelaskan variabel dependen (kepuasan pendengar), sedangkan sisanya 26,9% dijelaskan oleh variabel lain yang tidak diusulkan dalam belajar. Berdasarkan hasil uji t (t-test) untuk variabel ditampilkan thitung dai kredibilitas 5,357 sedangkan nilai t tabel 1,645. Jadi t hitung &amp; gt; t tabel (5,357 &amp; gt;1,645) dan untuk menguji signifikansi yang ditunjukkan sig 0,000 &amp; lt; α 00:05, berarti kredibilitas dai memiliki hubungan positif terhadap kepuasan pendengar acara radio propaganda Kartini FM di Kabupaten Jepara. variabel kualitas program konten telah tstat 21,142 sedangkan nilai t tabel 1,645. Jadi t hitung &amp; gt; t tabel (21,142 &amp; gt; 1,645), menunjukkan sig uji signifikansi. 0000 &amp; lt; α 0,05, yang berarti kualitas isi program memiliki hubungan positif terhadap kepuasan pendengar. Dari hasil perhitungan output, dihitung nilai F dari 470,976 dengan signifikan nilai 0,000 lebih kecil dari 0,05 sehingga dapat disimpulkan kredibilitas dai dan kualitas isi program bersama-sama memiliki hubungan positif dengan kepuasan pendengar radio.

scholarly journals PENGARUH PRODUK, PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN HANDPHONE SAMSUNG (Studi Kasus Mahasiswa Fakultas Ekonomi Unika Santo Thomas SU )

2019 ◽  
pp. 162-184
Author(s):  
Ida M. Manullang
Keyword(s):  
Quality Of Service ◽  
Service Quality ◽  
Mobile Phone ◽  
Multiple Regression ◽  
Coefficient Of Determination ◽  
Multiple Regression Equation ◽  
Purchase Decision ◽  
Independent Variables ◽  
Product Promotion

The purpose of this research is to analyze the effect of product, promotion and service quality partially and simultaneously to the decision of Samsung mobile phone purchase and to know the dominant influence of the three variables (product, promotion and service quality) to the decision of purchasing Samsung mobile phone. Benefits Research, for researchers to compare the theories that have been experienced so far through research conducted, as well as develop analytical thinking skills and critical to existing problems and For Researchers can then use the results of this study as a comparison to the theory of theory based on the results of research conducted. Number of samples 72 respondents, data collection methods through questionnaire and documentation, variables studied about the influence of Product, Promotion and Quality of Service Against Samsung Mobile Purchase Decision, method of data analysis with multiple regression. The results showed that multiple regression equation Y = 0,39 + 0,51X1 + 0,27X2 + 0,12X3, it means product, promotion and service quality have positive influence to decision of samsung mobile phone purchase. Of the three independent variables (product, promotion and service quality) which gives the biggest influence is the product variable. Based on t test, from three independent variables (Product, Promotion and Service Quality) only two significant variables to decision of samsung mobile phone purchase that is product and promotion variable while service quality is not significant. With the F test, of the three independent variables (Product, Promotion and Service Quality) have a significant influence on the purchasing decision of samsung mobile phone. Correlation coefficient of product variables, promotion, and quality of service to the purchase decision of 0.804 means the relationship of independent variables with very strong bound variable. Coefficient of determination (Adjusted R2) equal to 0,625 means, product variable, promotion, and quality of service together can explain equal to 62,5% while the rest 37,5% influenced by other variable besides product, promotion and service quality. Of the three independent variables (product, promotion, and quality of service) should increase the frequency of promotion and quality of promotional quality delivered and also improve the quality of service so that the effect on the decision to purchase mobile phone samsung higher. Based on the value of coefficient of determination (Adjusted R2) of 0.625 indicates that product variables, promotion, and service quality together can explain by 62.5% while the remaining 37.5% influenced by other variables. Based on this it is better to increase the role of the three independent variables because that can be explained only by 62.5%.

scholarly journals KUALITAS PEMBANGUNAN MANUSIA DI PROVINSI PAPUA

Media Ekonomi ◽  
2020 ◽  
Vol 27 (2) ◽  
pp. 171
Author(s):  
Eleonora Sofilda
Keyword(s):  
Human Development ◽  
Quantitative Methods ◽  
Budget Allocation ◽  
Poverty Level ◽  
Health Budget ◽  
Independent Variables ◽  
Education And Health ◽  
Infrastructure Allocation ◽  
Poverty Levels

<em>Various economic literature has been widely disclosed that the level of income, the allocation of the education budget, the level of investment and infrastructure spending are fundamental factors directly affecting the level of poverty. In the end, reducing poverty levels is expected to improve the quality of human development. The purpose of this study is to look at the effect of education budget allocation, health budget allocation, infrastructure budget allocation, population, open unemployment rate and inflation on poverty levels in Papua Province and see the effect of poverty levels on HDI in Papua Province. <em>This study uses quantitative methods to analyze the effect of independent variables on HDI with poverty as an intervening variable in Papua Province. Data was taken from 2010-2017 and came from 29 regencies in Papua Province in Indonesia. The analytical tool used is Multiple Linear Regression with Panel Data. <em>The findings of this study are significant education and health budget allocations to poverty levels, whereas for infrastructure allocation budgets, the population is not significant to poverty levels. Open unemployment and inflation are significant for poverty levels. Poverty Level Installed is very significant on the Human Development Index</em></em></em>

scholarly journals Kepuasan Pasien Rawat Inap Ditinjau dari Kualitas Pelayanan, Harga dan Fasilitas di Lumajang

2019 ◽  
Vol 9 (1) ◽  
pp. 30-42
Author(s):  
Sukma Irdiana
Keyword(s):  
Quality Of Service ◽  
Patient Satisfaction ◽  
Linear Regression ◽  
Service Quality ◽  
Research Method ◽  
Coefficient Of Determination ◽  
Class Iii ◽  
Independent Variables ◽  
Variable Quality

The purpose of this study was to determine the effect of service quality, price and facilities on the satisfaction of class III inpatients, both partially and simultaneously. This research was conducted at Wijaya Kusuma Lumajang Hospital. The research method used in this study is Multiple Linear Regression. The results of this study indicate that partially the variable quality of service has a significant effect on the satisfaction of class III inpatients at Lumajang Wijaya Kusuma Hospital. Whereas for the price variable and facility variable there is no significant effect on the satisfaction of class III inpatients at Lumajang Wijaya Kusuma Hospital. From the results simultaneously, the variables of service quality, price and facilities have no significant effect simultaneously on the satisfaction of class III inpatients at Wijaya Kusuma Lumajang Hospital with a coefficient of determination (adjusted R2) obtained at 0.167. This means that 16.7% of patient satisfaction can be explained by independent variables, namely service quality, price and facilities, while the remaining 83.3% patient satisfaction is influenced by other variables not examined in this study. The limitations of this study are only examining the effect of variable service quality, price and facilities on patient satisfaction, while other variables that influence patient satisfaction are expected to be investigated by future researchers.

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