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Kennedy '
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Economics, Econometrics & Finance

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Faktor - Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Real Estate And Property Yang Go Public Di Bursa Efek Indonesia Kennedy '; Nur Azlina; Anisa Ratna Suzana
Jurnal Ekonomi Vol 19, No 02 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.852 KB) | DOI: 10.31258/je.19.02.p.%p

Abstract

Tujuan utama dari penelitian ini adalah untuk menguji pengaruh antara profitabilitas, ukuranperusahaan, struktur aktiva, pertumbuhan penjualan, struktur kepemilikan, dan tingkat pajak terhadapstruktur modal. Populasi dalam penelitian ini adalah perusahaan Real Estate and Property yangterdaftar di Bursa Efek Indonesia dari tahun 2004-2008. Sebanyak 26 perusahaan diambil sebagaisampel dengan menggunakan metode purposive sampling. Data dianalisis dengan menggunakanmodel regresi linear berganda.Dari hasil pengujian menunjukkan bahwa ukuran perusahaan, struktur aktiva, pertumbuhanpenjualan, struktur kepemilikan, dan tingkat pajak secara signifikan berpengaruh terhadap strukturmodal. Sementara profitabilitas tidak signifikan mempengaruhi struktur mdal.
Pengaruh Kompetensi Sumber Daya Manusia (SDM), Penerapan Sistem Akuntansi Keuangan Daerah, dan Penerapan Standar Akuntansi Pemerintah (SAP) Terhadap Kualitas Laporan Keuangan Daerah Pada Pemerintah Provinsi Riau (Studi Empiris Pada SKPD Provinsi Riau) Liza Rahayu; Kennedy '; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims are to analyze empiricly the impact of competence, Public Accounting System, and Public Accounting Standar partially to the Public Financial Statement Quality at Riau Province Government. The population of this research are 39 work unit i.e. Riau Province Secretary, Riau Provinsi Secretary Council, and others units, to analyzed the data is use multiple regression method.The result of this study are competence, Public Accounting System, and Public Accounting Standar have a significant effect to the Public Financial Statement Quality, it can be seen by the t-test > t tabel.Keyword: Competence, Public Accounting System, Public Accounting Standar Public Financial Statement Quality
Pengaruh anggaran berbasis kinerja, sistem akuntansi keuangan daerah, sistem informasi pengelolaan keuangan daerah, dan penerapan good goverment terhadap penilaian satuan kerja perangkat daerah (studi pemerintahan di kabupaten indragiri hulu) Rico Ales Sandra; Kennedy '; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 2 (2014): wisuda oktober 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aimed to examine the effect of performance-based budgeting, the financial accounting system, financial management information systems and the application of good government on performance appraisal work unit area in Indragiri Hulu.The data in this study were collected by using a survey method with the help of a questionnaire research instruments totaling 72 pieces were distributed directly to 24 working units that exist in the upstream Indragiri Hulu addressed directly to the chief financial officer, treasurer, and staff compiler financial statements work on the local work force. The data in this study will be analyzed using multiple linear regression with the help of SPSS software version 17.0. To test the validity and reliability of research instrument used Pearson correlation and Cronvach Alpha. Besides, it is also done testing data normalization using a normal probability plot.The results of this study indicate that the performance-based budgeting, the financial accounting system, financial management information systems and the application of good government and a significant positive effect on performance appraisal work unit area.Keywords: Performance-based budgeting, the financial accounting system, financial management information systems area, the application of good government, performance assessment work unit area
Co-Authors Anisa Ratna Suzana Liza Rahayu Nur Azlina Rheny Afriana Hanif Rico Ales Sandra Yuneita Anisma