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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas
Sarlin P. Nawa Pau
Fakultas Ekonomi Dan Bisnis Universitas Nusa Cendana
Economics, Econometrics & Finance

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ANALISIS PELAKSANAAN FUNGSI PENGAWASAN INSPEKTORAT DAERAH DALAM PENYELENGGARAAN PEMERINTAHAN DAERAH DI KABUPATEN SABU RAIJUA Ady Cusrell William Ly; Anthon Simon Y. Kerihi; Sarlin P. Nawa Pau
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 1 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i1.8687

Abstract

The Office of the Regional Inspectorate of Sabu Raijua District is one of the government agencies that has a supervisory function on the implementation of regional government. Where one of the missions to be achieved is to improve the quality of supervision of the implementation of regional government. However, the problem that occurs is that the implementation of the supervisory function on the implementation of regional government in Sabu Raijua district, especially in 2019 to 2021, has been carried out according to the provisions, but there are still several sub-activities that have not been implemented. implemented due to the lack of available resources. Data collection techniques used in this research are questionnaires, interviews, and documentation. In this study, the analysis used was descriptive qualitative data analysis. The results of the study concluded that the implementation of the supervisory function, especially at the Regional Inspectorate of Sabu Raijua Regency in 2019 to 2021, namely audit, review, evaluation, and monitoring had been carried out according to the provisions, but there were several sub-activities that had not been carried out due to lack of adequate human resources and time allocation. implementation of inadequate supervisionactivities.
ANALISIS NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PANDEMI COVID-19 Adriana Teu; Petrus E. De Rozari; Sarlin P. Nawa Pau
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 10 No 2 (2022): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v10i2.8728

Abstract

Company has the main goal of increasing the prosperity of the owners or shareholders through increasing company value. Firm value is the fair value of the company which describes the investor's perception of a particular issuer, so that the value of the company is the investor's perception of the company which is always associated with the company's stock price. This study aims to determine the effect of profitability which is measured using return on assets, firm size is measured using size, and capital structure is measured using debt to equity ratio on firm value as measured by Tobin's Q. The population in this study are telecommunication sub-sector companies listed in Indonesia's stock market during the covid-19 pandemic. The number of samples used as many as 4 companies selected using the purposive sampling method with a data of 40 observation data. The data analysis technique used is Panel Data Regression Analysis using the E-Views 10 program and Microsoft Excel 2010. The results show that company size and capital structurehave a significant effect on firm value and profitability but not significant effect on firm value.
Co-Authors Adriana Teu Ady Cusrell William Ly Anthon Simon Y. Kerihi Petrus Emanuel de Rozari