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Journal : Insan Cita Bongaya Research Journal

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Analisis Penerimaan Pajak Hiburan Terhadap Peningkatan Pendapatan Asli Daerah (Studi Pada Pemerintah Daerah Kabupaten Gowa) eldi
Insan Cita Bongaya Research Journal Vol. 1 No. 2 (2022): Februari
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v1i2.27

Abstract

This study aims to determine the effect of entertainment tax revenue on Gowa Regency's Original Regional Revenue. Data collection uses secondary data obtained from the Regional Financial Management Office (DPKD) of Gowa Regency. The population is the recapitulation of Entertainment and Income Tax Receipts in DPKD Kab. Gowa from 2013 to 2015 which consisted of 36 months (n=36). The data has been tested for classical assumptions in the form of normality, autocorrelation, and heteroscedasticity. The analytical method used is a simple regression technique. The results showed that the proposed hypothesis was rejected, because it showed a positive but not significant hypothesis test result. This means that Entertainment Tax Revenue has a positive but not significant effect on Gowa Regency's Original Revenue.
Pengaruh Partisipasi Anggaran Dan Akuntabilitas Publik Terhadap Kinerja Aparatur Pada Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Gowa Eldi; Nur Wahda
Insan Cita Bongaya Research Journal Vol. 2 No. 1 (2022): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i1.57

Abstract

This study aims to test and analyze the effect of budget participation and public accountability on the performance of the apparatus in the Gowa District Financial and Asset Management Agency. Data collection used primary data obtained from filling out questionnaires using saturated sample techniques (census). The population in this study was the entire State Civil Apparatus (ASN) working at the Gowa Regency Regional Financial and Asset Management Agency which amounted to 34 people, while the sample taken by the number of observations was 34 people. The data obtained were analyzed using multiple linear regression analysis. The results showed that budget participation has a positive and significant effect on the performance of the apparatus, public accountability has a positive and significant effect on the performance of the apparatus
Pengaruh Pertumbuhan Laba dan Struktur Modal Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2021 Eldi; Nurwahandiah, Al Ismi
Insan Cita Bongaya Research Journal Vol. 2 No. 3 (2023): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v2i3.78

Abstract

This study aims to determine and analyze the effect of profit growth and capital structure on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange in 2020 - 2021. Data collection uses secondary data obtained from financial reports accessed via www.idx.co. id. The population in this study are manufacturing companies that are listed on the Indonesia Stock Exchange in 2020-2021 with a total of 193 companies. Determination of the sample in this study using purposive sampling technique. The sample used in this research is 99 manufacturing companies. the method used to analyze the data is multiple linear regression analysis using the SPSS (Statistical Product and Service Solution) version 26 program. The results showed that earnings growth had a positive and significant effect on earnings quality, and capital structure had a positive and significant effect on earnings quality
Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Spiritual Dan Kecintaan Pada Uang Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan Eldi; Rinaldy, Syiar
Insan Cita Bongaya Research Journal Vol. 3 No. 3 (2024): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.97

Abstract

his research aims to test the understanding of the accountant's code of ethics, spiritual intelligence, love of money on the ethical perceptions of accounting students regarding the ethical perceptions of accountants. The population was Stiem Bongaya accounting students class 2020, 2021 and 2022. The sampling technique used was Purposive Sampling. Thus, the number of samples used in this research was 175 accounting students. The analysis technique used is multiple linear regression. The results of the questionnaire data have been tested with classical instruments and assumptions in the form of normality, heteroscedasticity and multicollinearity assumptions. The data analysis method uses multiple linear regression techniques. The results of this research show that understanding the professional code of ethics for accountants has a positive effect, while spiritual intelligence and love of money have a negative effect on students' ethical behavior.
Co-Authors Nur Wahda Nurwahandiah, Al Ismi Rinaldy, Syiar