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All Journal EKSPANSI Jurnal Riset Terapan Akuntansi
Muhammad Umar Mai
Politeknik Negeri Bandung
Economics, Econometrics & Finance

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The Financial Performance of Regional Government on Capital Expenditure Jouzar Farouq Ishak; Sudradjat Sudradjat; Muhammad Umar Mai
JURNAL RISET TERAPAN AKUNTANSI Vol. 5 No. 1 (2021): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4724224

Abstract

This study aims to examine the impact the financial performance of regional government on capital expenditure allocation of Central Java Province. To meet such aim, we carried out a census techniques by taking all populations as a sample. The results suggest that there is one determinant of capital expenditure allocation, namely the degree of fiscal decentralization. This factor can be a solution to the problems of this study, namely the sub optimal allocation of capital expenditure. The locally-generated revenue contributes greatly to the total amount of revenue that can be generated by the region, reflect the greater ability of the region to implement decentralization activities that will eventually impact the allocation of capital expenditure. These findings provide a better understanding for government empirical evidence about the degree of decentralization, financial effectiveness, financial efficiency, and financial independence of the allocation of capital expenditure.
DAMPAK CG PADA CSRD DAN PENGARUHNYA TERHADAP PROFITABILITAS SEKTOR PERTAMBANGAN SYARIAH BEI Henny Ariani; Muhammad Umar Mai
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 13 No 2 (2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v13i2.2622

Abstract

The study aims to investigate the impact of corporate governance on corporate social responsibility disclosure (CSRD) and the effect of CSRD to the profitability. The samples to study was gained from annual-report of the 29 firms that listed in Sharia’s critheria issued by the Bursa Efek Indonesia (BEI) in the Mining Sector Companies, from 2015 to 2019. The study will conduct by using the Partial Least Square-Structural Equation Modelling (PLS-SEM) using Warp-PLS software. The results of this study indicate that corporate governance proxied by variabels such as institutional ownership, board independent, and board of directors size have positive impact and significant to CSRD. Thus, The results have indicated that CSRD have positive impact and significant to profitability. This study contribute to the development of corporate governance’s theory especially on the CSRD activities within the mining sectors companies with Sharia Critheria. Otherwise, this study gives new widen perspective to the managements and investors on the mining sectors companies with Sharia Critheria. In bound of the corporate governance, CSRD activities , and the profitability achievements.
Co-Authors Henny Ariani Jouzar Farouq Ishak Sudradjat Sudradjat