ANALISIS EFISIENSI DAN EFEKTIVITAS REALISASI ANGGARAN BELANJA PADA SKPK DI PEMERINTAH KOTA BANDA ACEH TAHUN 2015-2019

The study aims to analyze the efficiency and effectiveness of budget realization of Satuan Kerja Perangkat Kota ( SKPK ) of Govenrment Banda Aceh city for the period of 2015-2019. The population of this research is SKPK in Government Banda Aceh city which the sampling technique uses non probability sampling with saturated sampling method. Data analysis method used is descriptive method, with analysis efficiency and effectiveness measurement data. The data used is Laporan Realisasi Anggaran (LRA) obtained directly from BPKK Banda Aceh.The result of this research shows that (1) the efficiency of budget realization for the period 2015-2019 the overall average efficiency level of less than 60% and categorized as efficient, (2) the effectiveness of budget realization for the period 2015-2019 the overall average effectiveness level of more than 90% and categorized as effective.Keyword: efficiency, effectiveness, budget realization, governmen

Peran Third Party Assurance, CSR dan Kinerja Keuangan: Financial Leverage sebagai Efek Moderasi

The study aims to examine the mediating effect of third party assurance (TPA) and the moderating effect of financial leverage in corporate social responsibility (CSR) on the relationship between financial performance in the manufacturing industry in Indonesia. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. The analytical method used is panel data regression analysis method and moderation regression model. The results of the study show that CSR has a positive effect on financial performance. TPA has a negative effect on financial performance and does not mediate the relationship between CSR and financial performance. Financial leverage is not significant with financial performance, but moderates the relationship between CSR and financial performance in pure moderation. Then, financial leverage is not significant with TPA, but it can moderate the relationship between CSR and TPA in pure moderation