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Pengaruh Proses Reviu Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Aan Juanda; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 23 No 1 (2018): Volume 23 Number 1, Januari 2018
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.463 KB) | DOI: 10.23960/jak.v23i1.89

Abstract

This study aimes to determine the effect of financial statements review on the quality of local financial statement reports with an understanding of the goverment accounting standards as a moderation variable. This research is a quantitative research, with survey method conducted through questionnaire. The population in this study are all inspectorate in all regions of the Province of Lampung. Respondents in this study are all functional officers and other officials who are members of the Review team at each inspectorate at all regions in Lampung Province. The result of data analysis shows that the process of review for local government financial statements has a positive effect on the quality of local government financial reports, and an understanding of the government accounting standards by APIP did not moderate the relationship between the review process with the quality of local government financial reports
ANALISIS KELAYAKAN INVESTASI PENAMBAHAN SETORAN MODAL PEMERINTAH KOTA XYZ PADA PT BANK LAMPUNG Neny Desriani; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1339.064 KB) | DOI: 10.23960/jak.v24i1.197

Abstract

This study aims to measure the value of investment is ideal amount and feasible to invest by Government City XYZ to PT Bank Lampung. The methods used in this study is ratio analysis and investment faeasibility analysis (Payback Period, Net Present Value, Internal Rate of Return, Profitability Index). The result of this study indicate that investment the results of this study indicate that the investment made by the XYZ city government was feasible in a certain amount.
Pengaruh Political Visibility, Profitabilitas, Dan Leverage Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Industri Pertambangan Yang Terdaftar Di Bei Tahun 2016-2018) Salma Karina Seputra; Fitra Dharma; Pigo Nauli; Lindrianasari Lindrianasari
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2744

Abstract

The purpose of this study was to analyze the effect of company size and number of employees proxies for Political Visibility, Return on Assets (ROA) intermediaries for Profitability, Debt to Equity Ratio (DER) intermediaries for Leverage on Corporate Social Responsibility (CSR) exposures. The thing in this review is a mining organization recorded on the Indonesia Stock Exchange (IDX) in 2016-2018. The example in this study was taken involving purposive examining strategy to acquire an example of 29 organizations. Information examination utilizing numerous direct relapse investigation strategy with the assistance of the IBM SPSS Statistics 20 program. The outcomes showed that organization size and benefit factors genuinely huge beneficial outcome on corporate social obligation revelation, while the number of employees and leverage variables statistically had no positive and insignificant effect. on the disclosure of corporate social responsibility.
Pengaruh Partisipasi Anggaran terhadap Kinerja Karyawan dengan Budaya Organisasi dan Kepuasan Kerja Sebagai Variabel Intervening, Bank Rakyat Indonesia Kantor Cabang Bandar Lampung Tri Utari; Yuliansyah Yuliansyah; Pigo Nauli
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 2 (2022): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1068.36 KB) | DOI: 10.35912/jastaka.v1i2.1020

Abstract

Purpose: The aim of this study is to examine the influence of budget participation to employee performance through organizational culture and work-satisfaction-based. Research methodology: The influence of budget participation on employee performance with organizational culture and job satisfaction as an intervening variable was carried out using descriptive analysis methods, with data collection applications using a questionnaire. Results: Budget participation has a direct effect on employee performance. The higherthe level of employee participation in the budget preparation process, the better the employee's performance. Limitations: The sample of this study was only 80 employees at the Bank Rakyat Indonesia, Bandar Lampung Branch, due to time constraints and the Covid-19 pandemic. Contribution: This research is useful for companies to see whether budget participation affects employee performance.