FAKTOR YANG MEMPENGARUHI EEKTIVITAS PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM DAERAH: FACTORS AFFECTING THE EFFECTIVENESS OF FINANCIAL MANAGEMENT OF REGIONAL GENERAL SERVICES AGENCY

This study aims to empirically examine the utilization of information technology, human resources competency, government financial accounting system, functional supervision, and internal control system for the effectiveness of financial management of BLUD. This research was conducted using a survey method through a questionnaire. The sampling technique used purposive sampling. The analysis technique used is multiple linear regression to examine the effect of using the variables. The results of this study indicate that: first, the use of information technology affects the effectiveness of the financial management of BLUD. Second, human resource competencies affect the effectiveness of the financial management of BLUD. Third. government financial accounting systems affect the effectiveness of financial management of BLUD. Fourth, functional supervision affects the effectiveness of the financial management of BLUD. Fifth, the government's internal control system affects the effectiveness of the financial management of BLU

Pengaruh Leverage, Good Corporate Governance, dan Ukuran Perusahaan terhadap Manajemen Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)

The aim of this study is to investigate the influence of leverage, good corporate governance, and firm size on earnings management. In the good corporate governace is proxied into institutional ownership, manegerial ownership, independent directors, audit quality, and commisioners. The population of this study is the manufacturing comapanies which are listed in Indonesia Stock Exchange in 2012 to 2014. The samples selection of this study is performed by using purpose sampling methode, consisted of 21 companies have been chosen based on selected according to the criteria of the sample from 141 populations. The methode analysis used in this study is multiple regression analysis. The coefficient of determination is 30%, in term of adjuted R square. This showed that dependent variable has low ability in explaining the variation of variables. Partially, the result of the study reveal that leverage, institutional ownership, manegerial ownership, audit quality, and firm size influence to the earnings management. And the other side, independent commisioners and board of commissioners aren't influence to the earnings management. Simultaneously, the result of the study reveal that leverage, institutional manegerial ownership, independent commissioners, audit quality, board of commissioner, and firm size influence to the earnings management

Pengaruh Pengungkapan (Disclosure) Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2014)

This research was aimed to investigate the effects of disclosure to earnings management in consumer goods industry sector companies listed in Indonesian Stock Exchange. The data of this research was the data secondary based on the report of finances and the report of the year companies. The population of this research were consumer goods industry sector manufacturing companies listed in Indonesia Stock Exchange in 2013-2014. In this research, the sampling was done by using purpose sampling method. From 39 consumer goods industry sector companies, 29 companies were selected according to criteria of research sample. The data analysis tool used in this research was simple regression. The results of this study show that size of disclosure effect on earnings management to the value thitung (-4,953) < ttable (-2,003) on the level significant is (α) < 0,05. Thus, the greater of the level disclosure that is disclosed by the company the less likely the occurence of earnings management practices, and vice versa. Determination coefficient in this research is 0,305 means inflicted (R2) by the independent variable in explaining the dependent variable was 30.5%, while the remaining 69.5% was influenced by other variables which were not included in this research

Pengaruh Ukuran Kap, Ukuran Perusahaan, Arus Kas Bebas, dan Leverageterhadap Manajemen Laba (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)

This study aims to determine the effect of size of auditor firm, firm size, free cash flow, and leverage on earnings management in Food and Beverage Companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of the company\u27s financial statements and annual reports of companies. While the population in this study are all Food and Beverage Companies listed on the Indonesia Stock Exchange during 2012-2014. Selection of the sample using purposive sampling method in which the population of 17 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that size of auditor firm effect on earnings management to the value thitung 2.879>ttable 2.023 with significant value of 0.007. Firm size effect on the earnings management to the value thitung 2,275>ttable 2.023 with significant value 0.029. Free cash flow effect on earnings management to the value thitung2,076ttable 2.023 with significant value 0.038. Significant value in this study was 0.05. The coefficient of determination in this study 0.289 shows that 28.9% of the variations that occur in earnings management is affected by size of auditor firm, firm size, free cash flow, leverage and the remaining 71.1% is influenced by other variables not included in this research

Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan, Dan Desentralisasi Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Skpd Bengkalis)

The purpose ofthis study was toobserve the effect ofbudget goal clarity, accounting controls, reporting systems, and decentralization on performance accountability ofgovernment agencies. The sample inthis study wasthe head of the finance department dina and work units. Methods of data analysis using multiple linear regression. Based on the research results, obtained t value variable budget goal clarity at 2.482 and 0.018 significance. Thus, the t (2.482) > t table (2.024) and significance (0.018) 0.05. Meaning that accounting control does not affect the performance accountability of government agencies. Subsequently obtained t value of 2.119 reporting system variables and significance of 0.041. Thus, the t (2.119) > t table (2.024) and significance (0.041) t table (2.024) and significance (0.014) < 0.05. That is decentralization affect the performance accountability of government agencies. The percentage of the effect of budget goal clarity, accounting controls, reporting systems, and decentralization on accountability for performance by 66,1%

IMPROVING COMPANY PERFORMANCE IN RURAL AREAS: INSTITUTIONAL THEORY APPROACH

Development in rural areas has become the focus of governments in many countries. This study aims to analyze the effect of institutional pressure and strategic orientation on financial performance. This study also examines social performance as a mediating variable. The research was conducted at village institutions, namely Village-Owned Enterprises in four regions in Riau Province, Indonesia. A total of 239 Village-Owned Enterprises were studied with 526 respondents, namely VOE managers. Questionnaires were distributed directly and via the internet. Questionnaires were sent via WhatsApp to the VOE manager. Structural analysis of the equation model with Warp PLs shows that all hypotheses are supported. Institutional pressure and strategic orientation affect financial performance, and social performance is a mediator variable Keywords: institutional pressure, strategic orientation, social performance, financial performanc

PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA, PELAKSANAAN ANGGARAN DAN KOMITMEN ORGANISASI PADA PENYERAPAN ANGGARAN : BUDGET PLANNING, QUALITY OF HUMAN RESOURCES, BUDGET EXECUTION, AND ORGANIZATIONAL COMMITMENTS ON BUDGET ABSORPTION

The low level of&nbsp; budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method. Data was collected by distributing questionnaires to 84 respondents, and only 78 questionnaires could be used in this study. The data analysis method used is Multiple Linear Regression using SPSS version 22. The results showed that budget planning, quality of human resources, budget execution and organizational commitment had an effect on the level of budget absorption in the OPD Pelalawan Distrik. The results of this study have a contribution to the OPD increasing the absorption of regional revenue and expenditure budget

Transformational Leadership, Communication Skill and Performance of Rural Companies: Moderated by Environmental Uncertainty

Purpose: Establishing companies in rural areas is one solution for equitable development. However, in reality, there are still many companies in rural areas that are not yet operating optimally. This is due to many factors. This research aims to analyze how transformational leadership and communication skills play a role in improving company performance in rural areas. Additionally examined in this study as a moderating factor is environmental uncertainty Design/Methodology/Approach: The population in this study was 57 rural companies in Indonesia spread across Riau Province. The sampling technique used is stratified sampling. Respondents in this study are company managers. A total of 137 respondents participated in this study. The data-gathering technique employs questionnaires, which are dispersed by delivering them directly to respondents. This study employs the partial least squares method to evaluate the hypothesis. Findings: According to data analysis, environmental uncertainty, communication abilities, and transformational leadership all have a effect on improving business performance. Environmental uncertainty moderates the impact of transformative leadership on corporate performance but not the impact of communication skills on company performance. &nbsp;Implications/Originality/Values: This research contributes to the importance of transformational leaders and communication skills to improve company performance in rural areas. Environmental factors must also be considered in making decisions. To form transformational leadership, leadership training is necessary

Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Pelaksanaan Anggaran dan Komitmen Organisasi pada Penyerapan Anggaran : Budget Planning, Quality Of Human Resources, Budget Execution, And Organizational Commitments On Budget Absorption

The low level of&nbsp; budget absorption is oftten a problem for Regional Apparatus Organizations (OPD). The research is conducted to describe the effect of budget planning, the quality of human resources, budget execution and organizational commitment to the absorption of regional revenue and expenditure budgets in the Regional Apparatus Organizations of Pelalawan Regency. The population in this study were all OPD in Pelalawan Regency. Sample selection using purposive sampling method. Data was collected by distributing questionnaires to 84 respondents, and only 78 questionnaires could be used in this study. The data analysis method used is Multiple Linear Regression using SPSS version 22. The results showed that budget planning, quality of human resources, budget execution and organizational commitment had an effect on the level of budget absorption in the OPD Pelalawan Distrik. The results of this study have a contribution to the OPD increasing the absorption of regional revenue and expenditure budget