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ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS LABA STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI Duma Rachel Situmorang
JURNAL ILMIAH SIMANTEK Vol 2 No 3 (2018): JURNAL ILMIAH SIMANTEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

Earnings information which owned by the manufacturing company will be beneficial for theusers of financial statements.The purpose of this study is to analyze and provide empirical evidence of size, liquidity, leverage, and investment opportunity set that affect the quality of corporate profits partially and simultan.Populasi in this study as many as 7 companies, After going through the stage of purposive sampling, the sample used as many as 4 companies listed on the Indonesia Stock Exchange, for the period 2009-2016.. This research stated that the independent variables namely size, liquidity, laverage, and investment opportunity set simultaneously have a significant positive effect on the dependent variable that is profit quality. Partially independent variable that is liquidity and IOS which have positive significant effect to dependent variable that is profit quality.
ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Desa Tanjung Gusta, Desa Sunggal Kanan dan Desa Sei Mencirim) Leni Natalia Siagian; Arthur Simanjuntak; Duma Rachel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to analyze factors that affect village fund management accountability in Tanjung Gusta Village, Sunggal Kanan Village and Sei Mencirim Village.  The type of research conducted is causal associative research with a quantitative approach.  The sample draw technique uses saturated sampling techniques where all members of the population are used as samples.  In this study, there were 52 people, each of whom was the Tanjung Gusta Village Government of 16 people, the Sunggal Kanan Village Government 13 people and the Sei Mencirim Village Government 23 people from the three villages studied.  The research data was collected by survey. In order to analyze the data, the researchers used SPSS 25 software to find out the multiple linear data of research. The results of this study show that the competence of the apparatus, organizational commitment, and village transparency show a significant positive influence on the accountability of village fund management in Tanjung Gusta Village, Sunggal Kanan and Sei Mencirim.  The utilization of information technology on the other hand, does not affect the accountability of Village Fund Management. Other results showed that all variables were independent as well as had a significant effect on the accountability of village fund management in Tanjung Gusta, Sungal Kanan and Sei Mencirim villages.