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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Al, L Azhar
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Economics, Econometrics & Finance

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PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP) BERBASIS AKRUAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAHAN KABUPATEN KAMPAR) Ningrum, Anggreini; Hardi, Hardi; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research was conducted at the Kampar District Government in RiauProvince . The purpose of this study is to analyze The Effect of Aplication ofGovernment Accounting Standards (SAP) based on Accrual, Utilization ofInformation Technology, and Competence of Human Resources on The Quality ofFinancial Reports with Organizational Commitment as a Moderating Variable .The population and sample in this study were all SKPDs of the Kampar DistrictGovernment in Riau Province which acted as heads of work units or structuralofficials in the Village Work Unit (SKPD) represented by the Head of Finance,Treasurer and Chief of Staff of Government Institution Programs. The populationand sample in this study were 87 peoples. This study uses the ModeratedRegression Analysis (MRA) with the regression equation. These results prove thatthe application of accrual-based government accounting standards, utilization ofinformation technology, components of human resources, application ofgovernment accounting standards, utilization of information technology andcompetence of human resources affect the quality of financial reports in theKampar Government, and Organizational Commitment as a Moderating Variableaffect Aplication of Government Accounting Standards (SAP) based on Accrual,Utilization of Information Technology, and Competence of Human Resources onThe Quality of Financial ReportsKeywords : Government Accounting Standards (SAP), Utilization of InformationTechnology, Competence of Human Resources, Quality of FinancialReport,Organizational Commitment
PENGARUH KOMISARIS INDEPENDEN, RISK MANAGEMENT COMMITTEE DAN KONSENTRASI KEPEMILIKAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO DAN DAMPAKNYA PADA NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016) Claudia, Rahayu Aisyah; Novita, Indrawati; Al, L Azhar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the direct influence of independent commissioners, riskmanagement committee and ownership concentration on firm value, and indirect testingof independent commissioners, risk management committee and ownership concentrationon firm value through mediating variables, namely risk management disclosures. Sampleswere taken using Purposive sampling method. The total population is 144 and the sampleis 109 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016.The method used in this study is a descriptive varificative method using secondary dataobtained from annual reports and company financial statements. Hypothesismeasurement using path analysis with PLS (Partial Least Squere) software. The results ofthe study show that the direct influence: (1) independent commissioners, concentration ofownership and disclosure of risk management influence the value of the company, whilethe risk management committee does not affect the value of the company. (2) ownershipconcentration affects risk disclosure disclosure, while independent commissioners andrisk management committees have no effect on risk management disclosures. For indirecteffects, it shows that independent commissioners, risk management committees andownership concentration do not affect the value of the company through risk managementdisclosures.Keywords : Corporate Value, Risk Management Disclosure, IndependentCommissioner, Risk Management Committee and Concentration ofOwnership
Co-Authors Claudia, Rahayu Aisyah Hardi Hardi, Hardi Ningrum, Anggreini Novita, indrawati