Pub Date : 2023-11-24DOI: 10.35838/jrap.2023.010.02.21
Suyanto Suyanto
As an important instrument in the economy, the capital market requires indicators to determine its growth. One of the influencing indicators is the Composite Stock Price Index (IHSG) with various factors that influence it. This research aims to test and analyze the relationship between inflation, exchange rate, BI-rate, and the amount of money in circulation (M2) on the IHSG for the period January 2017-March 2022 using the Vector Autoregression (VAR) method analyzed with Eviews 12. Process results The data in the research provides evidence that the variables only have a one-way relationship, where the R-squared value shows that the independent variables in the model can explain the changes in the dependent variable that occur. A high F-Stat value in the data processing results indicates that the variables in the model have a simultaneous influence on the dependent variable. The implications of this research can provide insight to market players and regulators regarding macroeconomic factors that can influence capital market growth.
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Pub Date : 2023-11-22DOI: 10.35838/jrap.2023.010.02.20
Astri Malati Sukma, A. Hidayat, Aty Susanty
This research aims to determine whether the regional financial management information system and regional fixed asset management have an effect on the quality of regional government financial reports in the West Bandung Regency Regional Government. The independent variable consists of regional financial management information systems and regional fixed asset management, while the dependent variable is the quality of regional government financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this study were employees of the accounting and asset recording section at SKPD in the West Bandung Regency Government. The sampling technique is non-probability sampling using purposive sampling, so the total sample is 94 people. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simulated research results show that leadership and work discipline influence employee performance. This study shows that there is a significant impact from the implementation of the Regional Financial Management Information System and Regional Fixed Asset Management on improving the quality of regional government financial reports.
{"title":"Menilai Kualitas Laporan Keuangan Pemerintah Daerah dari Aspek Sistem Informasi dan Pengelolaan Aset Daerah","authors":"Astri Malati Sukma, A. Hidayat, Aty Susanty","doi":"10.35838/jrap.2023.010.02.20","DOIUrl":"https://doi.org/10.35838/jrap.2023.010.02.20","url":null,"abstract":"This research aims to determine whether the regional financial management information system and regional fixed asset management have an effect on the quality of regional government financial reports in the West Bandung Regency Regional Government. The independent variable consists of regional financial management information systems and regional fixed asset management, while the dependent variable is the quality of regional government financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this study were employees of the accounting and asset recording section at SKPD in the West Bandung Regency Government. The sampling technique is non-probability sampling using purposive sampling, so the total sample is 94 people. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simulated research results show that leadership and work discipline influence employee performance. This study shows that there is a significant impact from the implementation of the Regional Financial Management Information System and Regional Fixed Asset Management on improving the quality of regional government financial reports.","PeriodicalId":510797,"journal":{"name":"Jurnal Riset Akuntansi & Perpajakan (JRAP)","volume":"428 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139246609","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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