Faisal Faisal
Universitas Syiah Kuala, Banda Aceh, Indonesia

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Journal : Jurnal Telaah dan Riset Akuntansi

Pengaruh Corporate Governance Perception Indeks (CGPI), Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Bursa Efek Indonesia Rina Marlyanti; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 8, No 2 (2015): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

The objective of this research was to identify the partial and simultaneous effects of Corporate Governance Perception Index, profitability, and company size on the value of a company according to Indonesia Stock Exchange. Unbalanced panel data were used in this research. A number of 68 observations on Indonesia Stock Exchange (2011-2014) were found from 28 samples. Those data were then analyzed by using multiple linear regression. The process of data analysis involved the descriptive statistics for variables, simultaneous testing, and partial testing. The results indicated that Corporate Governance Perception Index, profitability, and company size simultaneously affected the value of a company according to Indonesia Stock Exchange. In addition, Corporate Governance Perception Index, profitability, and company size also partially and significantly affected the value of a company according to Indonesia Stock Exchange.KEYWORDS :  Corporate Governance Perception Index, profitability, and company size
Pengaruh Job Relevan Information, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Budgetary Slack (Studi pada SKPK Pemerintah Kota Banda Aceh) Ella Sulfita; Hasan Basri; Faisal Faisal
Jurnal Telaah dan Riset Akuntansi Vol 10, No 2 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

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Abstract

Aimed of the study was to analyze the influence of job relevance information, budget participatory and organizational commitment towards budgetary slack in SKPK (governmental working unit/institution) of Banda Aceh municipality government. The population of the study were head department of finance and treasury at the SKPK of Banda Aceh municipality government. Based on field survey, the number of SKPK in Banda Aceh municipality are 31 working units. This research would considered all the population as part of the respondents which amount of 62 people, thus this research could be classified as the cencus research. The study result showed thatjob relevance information, budget participatory and organizational commitment whether partially or simultaneously had a significant influence towards budget slack at the working units of Banda  Aceh municipality government. While, budget participatory had ansignificant influence toward budgetary slack in partially test. In addition, organizational commitment showed similar finding result that provide an significant influence toward the decreasing of budgetary slack at working units in Banda Aceh municipality government. KEYWORDS : Job Relevance Information, budget parcipatory,organizational commitment, and Budgetary Slack