JETAP

RISIKO KREDIT, RISIKO LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA

, , — Thu, 20 Apr 2023 00:00:00 +0000

This study discusses the effect of credit risk and liquidity risk on the financial performace of conventional commercial banks listed on the Indonesia stock exchange for the 2017-2021 period. This research is a quantitative research with the sampling used is purposive sampling. The analytical method used is panel data analysis using the EVIEWS program. Where Y=3.789093-0.892527X1+0.01498X2. The results of the normality test showed that the normality value was 0.643 > 0.05. so it can be concluded that data are statistically normality distributed and suitable to be used as data for research. The results showed that the Credit Risk (NPL) variable had a significant negative effect and the Liquidity Risk variable had no significant effect. And credit and liquidity risks have an influence on financial performancen

FAKTOR-FAKTOR YANG MEMPENGARUHI TIMELINES PELAPORAN KEUANGAN

Thu, 20 Apr 2023 00:00:00 +0000

Every company that has been listed in Indonesia Stock Exchange is required to submit financial statements that have been prepared in accordance with the Accounting Standards. This study aims to determine and test whether the factors of profitability, solvency, size, managerial ownership, and liquidity affect the timelines financial reporting in manufacturing companies. The data is obtained from the published Financial Report issued by IDX with period of time 2009-2016. The total population of this study is 144 companies and the number of samples of 7 companies by passing the stage of purposive sampling. The analysis technique used in this study is multiple linear regression to obtain a comprehensive picture of the relationship between one variable with another variable. The results showed that the variable profitability, and managerial ownership in this study have a positive effect on timelines financial reporting. While the solvency, size and negative variable have no effect on the dependent variable that is financial reporting timelines. Based on the results of the F test (together), the result of the fifth hypothesis testing shows that the variable produces significant value.

PENGARUH KINERJA KEUANGAN TERHADAP BELANJA MODAL KABUPATEN/KOTA PROVINSI SUMATERA SELATAN TAHUN 2017-2021

, , — Thu, 20 Apr 2023 00:00:00 +0000

The purpose of this study was to determine the effect of Regional financial performance on Capital Expenditure in South Sumatra Province in 2017-2021. The method used is Non Probability Sampling, namely Purposive Sampling which was carried out in 17 Regencies/Cities, using a quantitative approach and the data source used is secondary data. The total data is 85 Realization Reports of District/City APBD of South Sumatra Province. The analysis technique uses multiple linear regression analysis with hypothesis testing, namely partial statistical tests (t test) and simultaneous (F test). The results of this study indicate that partially the degree of decentralization, the effectiveness of PAD and efficiency affect capital expenditure, where the calculated t value is greater than the t table value. The results of the F test show a sig value of 0.000 <0.05 or the calculated F value of 9.092 > F table 2.72 which means that together the degree of decentralization (X1), the effectiveness of PAD (X2) and efficiency (X3) have a significant effect on spending capital in the Regency/City of South Sumatra Province. The contribution of the local government in this study has been quite good in terms of implementing the degree of decentralization and regional financial efficiency, while the realization of regional government PAD is still not good enough so that there is a need for an increase in the effectiveness of regional own-source revenue.

PENGARUH PROFESIONALISME, ETIKA PROFESI, DAN TIME PRESSURE TERHADAP KUALITAS HASIL AUDIT APARAT PENGAWAS INTERNAL PEMERITAH PADA INSPEKTORAT DAERAH KABUPATEN OGAN KOMERING ULU

, , — Thu, 20 Apr 2023 00:00:00 +0000

The Influence of Professionalism, Professional Ethics, and Time Pressure on the Quality of Audit Results of Government Internal Supervisory Officials in the District Inspectorate of Ogan Komering Ulu. The research aimed to examine the influence of professionalism, professional ethics, and time pressure on the quality of audit results of government internal supervisory Officials in the District Inspectorate of Ogan Komering Ulu. The data used was primary data in the form of questionnaires given to government internal supervisory Officials in the Ogan Komering Ulu District Inspectorate office, which were 29 respondents. The analysis tool in this research was multiple linear regression analysis. And the results obtained showed that Professionalism had an influence on the quality of audit results, Professional Ethics had an influence on the quality of audit results and Time Pressure did not have an influence on the quality of audit results. Simultaneously, Professionalism, Professional Ethics, and Time Pressure had an influence on audit quality. The contribution of this research was to develop economics, especially in the field of public sector accounting and also provided contributions to the district inspectorate office of Ogan Komering Ulu district, especially in the field of audit of government internal supervisory Officials where professionalism, professional ethics, and time pressure were factors that had an influence on the quality of audit results. The suggestion for future research was to examine other variables that had an influence on the quality of audit results and for the District Inspectorate of OKU, they should have paid attention to the factors of professionalism, professional ethics and time pressure because these factors in this research had been proven to have an influence on the quality of audit results.

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA INSTANSI BADAN PENDAPATAN DAERAH (BAPENDA) OKU

, , — Thu, 20 Apr 2023 00:00:00 +0000

The purpose of this research was to determine the influence of accountability and transparency on the performance of the Regional Revenue Agency (BAPENDA) OKU. The method of analysis used in this research was multiple linear regression, hypothesis testing and coefficient of determination. Data used was primary data in the form of a questionnaire distributed to employees of the BAPENDA OKU, then data management methods and analysis using the SPSS 26 program.
The results of this research indicated that accountability and transparency had a significant influence on the performance of the Regional Revenue Agency (BAPENDA) OKU, both individually and simultaneously. The categorization of the Regional Revenue Agency based on the population was 116 employees, and the sample taken was 54 employees. To determine the sample, the Slovin formula was used.
The value of the coefficient of determination, which was adjusted, showed that the contribution of accountability and transparency was 79.8%, while 20.1% was influenced by other variables not included in this research. There were limitations of this research using data collection techniques by distributing questionnaires and not using secondary data. The influence of accountability and transparency on the performance of the Regional Revenue Agency (BAPENDA) OKU should have been strengthened and made more transparent to create a great confidence in the community towards the services provided by the Regional Revenue Agency (BAPENDA) OKU.