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Al Azhar A. '
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Economics, Econometrics & Finance

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PENGARUH KUALITAS LAPORAN KEUANGAN, PENYAJIAN LAPORAN KEUANGAN DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Pekanbaru) Hafzan Fikrian; Amir Hasan; Al Azhar A. '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to describe the influence of Quality of Financial Reporting, Financial Statements Effect, and Effect Against Accountability Accessibility Financial Statements of Financial Management At Work Unit of City of Pekanbaru. The population covers all aspects related to the preparation of financial statements in government agencies located in the city of Pekanbaru. The population in this study consisted of all SKPD contained in Pekanbaru city as much as 32 SKPD. Each SKPD will be spread as much as 3 questionnaire consisted of Chief SKPD, Head of Finance and Head of the planning of each SKPD contained in Pekanbaru, bringing the total respondents were 96 respondents. Further analysis of data using multiple regression analysis through SPSS 17.0 software msi. The result of the calculation as described is known that affect the quality of financial statements Financial Management Accountability. The result of the calculation as described can be seen that the effect on the financial statements of Financial Management Accountability. The result of the calculation as described can be seen that the effect on the accessibility of Financial Statements Financial Management Accountability in the SKPD Pekanbaru.Keywords: Quality, Presentation, Accessibility, and Accountability
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN INDUSTRI PENGHASIL BAHAN BAKU YANG TERDAFTAR DI BEI PERIODE 2011-2013 Malinda Yuliani Pascarina; Raja Adri Satriawan Surya; Al Azhar A. '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study is applied Empirical Study for all industrial companies that produce raw materials listed in Indonesia Stock Exchange 2011-2013. The purpose of this study is to determine influence of Liquidity Ratio (Net Working Capital), Leverage Ratio (Debt to Asset Ratio), Activity Ratio (Total Asset Turnover), Profitability Ratio (Net Profit Margin and Gross Profit Margin) for profit growth. The data was employed in this study is secondary data from industrial companies that produce raw materials listed in Indonesia Stock Exchange during 2011-2013. Purposive sampling method is taken and generates 31 companies as sample. Statistical analysis which used in this study is multiple regression method by SPSS version 17.00. The study concluded that only three independent variables that have influence on profit growth they are Net Working Capital,Debt to Asset Ratio and Gross Profit Margin. While two other variables have no influence on profit growth they are Total Asset Turnover and Net Profit Margin. Based on the test result of the coefficient determination, the value of the Adjust R Square is 34.30% while the remaining 65.70% is influenced by other factors not included in this study.Keywords: Profit Growth, Financial Ratios, Industry and Raw Material
Co-Authors Amir Hasan Hafzan Fikrian Malinda Yuliani Pascarina Raja Adri Satriawan Surya