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INFLUENCE OF FISCAL STRESS AND LEGISLATURE SIZE ON EXPENDITURE CHANGE 财政压力和立法规模对支出变化的影响
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2.4248
Ifa Ratifah, Peni Nuraeni
The study aims to examine and analyze the effect of fiscal stress and legislative size on expenditure change in the district or city of West Java Province. The research method used is descriptive method and verification method. Data collection techniques are carried out through secondary data obtained from Supreme Audit Istitution (BPK). The population of this study is all regencies and cities in West Java Province in the 2016-2018 fiscal year. The number of regencies and cities in West Java Province in the 2016-2018 fiscal year was 27. This research sample selection method uses Non Probability Sampling using saturated sampling with a total of 81 districts and cities. The results showed that fiscal stress negatively affected expenditure change, while the influence of the legislature size had a positive effect on expenditure change.
本研究旨在检验和分析财政压力和立法规模对西爪哇省区或市支出变化的影响。研究方法采用描述性方法和验证性方法。数据收集技术是通过从最高审计机构(BPK)获得的二级数据进行的。本研究的人口为2016-2018财政年度西爪哇省的所有县和城市。2016-2018财政年度,西爪哇省的县和市的数量为27个。本研究样本选择方法采用非概率抽样法,对81个区市进行饱和抽样。结果表明,财政压力对支出变化具有负向影响,而立法机构规模的影响对支出变化有正向影响。
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引用次数: 1
Vol 13 No 2 (2021): October Edition 第13卷第2期(2021年):十月版
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2
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引用次数: 0
FIRM CHARACTERISTICS AND EARNINGS MANAGEMENT IN LISTED SINGAPOREAN CORPORATIONS 新加坡上市公司的企业特征与盈余管理
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2.4102
Efva Octavina Donata Gozali, Ruth Samantha Hamzah, Chomsah Novianti Pratiwi, Marissa Octari
The study aims to examine the association of firms characteristics comprise of firm age, firm size, leverage, and profitability to earnings management (EM). The data is collected from listed Singaporean corporation in Singapore stock exchange (SGX) in the period of 2017 and 2018. Purposive sampling and panel data regression were employed as the sampling and analysis method, respectively. Our results are based on a large sample of 852 firm-year observations. The results show that firm age and firm size significantly affected EM, meanwhile, leverage and profitability indicate insignificant effects to EM. In addition, these results provide information to investors and potential investors regarding future investment decisions.
本研究旨在检验企业特征(包括企业年龄、企业规模、杠杆率和盈利能力)与盈余管理(EM)的关系。数据收集自2017年和2018年期间在新加坡证券交易所(SGX)上市的新加坡公司。分别采用目的抽样和面板数据回归作为抽样和分析方法。我们的结果是基于852个公司年度观测的大样本得出的。研究结果表明,企业年龄和企业规模对EM有显著影响,而杠杆率和盈利能力对EM的影响不显著。此外,这些结果为投资者和潜在投资者提供了有关未来投资决策的信息。
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引用次数: 3
SUSTAINABILITY BLUE DISCLOSURES: INDEX DEVELOPMENT AND PRELIMINARY IMPLEMENTATION 可持续发展蓝色信息披露:指数制定与初步实施
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2.4473
Derry Wanta, J. Gunawan
The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A qualitative approach was applied in this study by the content analysis method. This research uses saturated sampling, taken all available annual reports from the listed fisheries and marine companies from 2015 to 2019 at the Indonesia Stock Exchange. These results may indicate that the companies are in the early stage to understand sustainability issues, including the availability and quality of raw materials, changing of environmental quality, working capital performance, fluctuation of the foreign exchange rate, and demand from the global markets.
本文的目的是通过年度报告中披露的信息,制定可持续性蓝色披露指数并评估实施情况,以提供初步调查结果。本披露考虑了蓝色经济活动,即可持续性蓝色披露(SBD)。本研究采用内容分析法,采用定性研究方法。这项研究使用饱和抽样,从印尼证券交易所上市的渔业和海洋公司2015年至2019年的所有可用年度报告中提取。这些结果可能表明,这些公司正处于了解可持续性问题的早期阶段,包括原材料的可用性和质量、环境质量的变化、营运资金绩效、外汇汇率的波动以及全球市场的需求。
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引用次数: 0
MEDIATION OF PROFITABILITY ON CORPORATE SOCIAL RESPONSIBILITY TO FIRM VALUE 盈利能力对企业社会责任对企业价值的中介作用
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2.4423
Siti Faizah, Dharma Tintri Ediraras
The study aims to test and analyze the influence of CSR as measured by Economic Performance, Environmental Performance, and Social Performance on Firm Value measured using Tobin’s Q with profitability as a mediation variable. The object of this research is the information communication sector, health sector, agricultural sector, electricity sector, and real estate sector, and they were analyzed with statistical methods used is Partial Least Square (PLS). The results of this study showed that Economic Performance, Environmental Performance, and Social Performance had no effect on Return on Equity (ROE) and Tobin’s Q, while Return on Equity (ROE) had an effect on Tobin’s Q either.
本研究以盈利能力为中介变量,采用托宾Q法,检验和分析经济绩效、环境绩效和社会绩效所衡量的企业社会责任对企业价值的影响。本研究的对象是信息通信行业、卫生行业、农业行业、电力行业和房地产行业,并采用偏最小二乘(PLS)的统计方法对其进行分析。本研究结果表明,经济绩效、环境绩效和社会绩效对净资产收益率(ROE)和托宾Q没有影响,而净资产收益率(ROE)对托宾Q也有影响。
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引用次数: 1
EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE GRC与智力资本对公司绩效的影响
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2.4130
Suud Al Habsyi, Harry Suharman, Sofik Handoyo
This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.
这项研究是针对在2019年和2020年使用二次数据收集方法获得顶级GRC奖的公司进行的。数据是通过有目的的抽样技术收集的。本研究中使用的样本是30家公司。使用的分析方法是使用SPSS进行多元线性回归分析。研究结果表明,治理、风险、合规性(GRC)和智力资本对获得最佳GRC奖的公司绩效有积极影响。
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引用次数: 3
ANALYSIS OF FINANCIAL STATEMENT IN ASSESSING THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT 地方政府财务绩效评估中的财务报表分析
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2.3955
Helda Aslim Safitry, Dwi Iga Luhsasi, Carolina Lita Permatasari
The financial statement can be used to determine company activities, one of them to assess the condition of financial to balance and profit /loss statement. For asses and analyze financial statements are required analysis tools are financial rations. The purpose of this study is to determine the financial performance of the Wiru Village government in 2018-2020. This study uses a qualitative approach with financial analysis tools. The result of this study is Wiru village in 2018- 2020 the self-reliance ratio is very low, effectiveness ratio is very effective, in 2018 the efficiency ratio is not efficient and in 2019-2020 is not efficient, the dependency ratio is very high, and the growth ratio in 2018-2019 has decreased, and then in 2019- 2020, it has increased.
财务报表可以用来确定公司的活动,其中之一是评估财务平衡和损益表的状况。对于评估和分析财务报表来说,分析工具是必不可少的财务配给。本研究的目的是确定2018年至2020年Wiru村政府的财务绩效。本研究采用了定性方法和财务分析工具。这项研究的结果是,Wiru村在2018-2020年的自力更生率非常低,有效率非常高,2018年的有效率不高,2019-2020年的无效率很高,2018-2019年的增长率有所下降,然后在2019-2020年间有所上升。
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引用次数: 1
DETERMINANTS OF COMMERCIAL BANKS PROFITABILITY: EVIDENCE FROM GERMANY 商业银行盈利能力的决定因素:来自德国的证据
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2.4500
Szilard Farkasdi, Budi Septiawan, Erik Syawal Alghifari
This study aims to determine the determinants of profitability in commercial banks in Germany. The population is 7 banking sector companies listed in the DAX (Deutscher Aktienindex) Bank during the 2017-2020 period, with a sample of 5 banks and producing 20 observational data. The method used is descriptive and verification with multiple regression analysis. The results show that asset size, capital adequacy, deposits and non-interest income have a significant positive effect on profitability. Partially, asset size, capital adequacy and non-interest income have a significant positive effect, while the deposit has a significant negative effect on profitability. The most dominant factor affecting profitability is non-interest income.
本研究旨在确定德国商业银行盈利能力的决定因素。人口是2017-2020年期间在DAX (Deutscher Aktienindex)银行上市的7家银行业公司,样本为5家银行,产生20个观察数据。采用描述性和多元回归分析验证的方法。结果表明,资产规模、资本充足率、存款和非利息收入对盈利能力有显著的正向影响。部分资产规模、资本充足率和非利息收入对盈利能力有显著的正向影响,而存款对盈利能力有显著的负向影响。影响盈利能力的最主要因素是非利息收入。
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引用次数: 5
COMPLIANCE RISK MANAGEMENT IMPLEMENTATION IN DIRECTORATE GENERAL OF TAXATION REPUBLIC OF INDONESIA 印度尼西亚共和国税务总局合规风险管理实施
Pub Date : 2021-10-18 DOI: 10.23969/jrak.v13i2.4232
Tia Diamendia, M. Setyowati
The vast amount of taxpayer and the limited resources in Indonesian Tax Authority (DJP) to monitor the taxpayer, require DJP to plan tax audit optimally. This study aim to analyze the effectifity of Compliance Risk Management (CRM) policy in DJP. This study is using qualitative approach through interview with 7 peoples who have roles in implementing tax policy in Indonesia. This study founds the importance of CRM policy, in which the tax authority cannot apply the same treatment to all taxpayers, so it needs to decide which taxpayer needs to be investigated with rational justification based on risk level. Tax authority needs to focus on implementing CRM as an important source of information in decision making process.
印尼税务局(DJP)庞大的纳税人数量和有限的资源来监控纳税人,要求DJP对税务审计进行优化规划。本研究旨在分析合规风险管理(CRM)政策在DJP中的有效性。本研究采用定性方法,采访了在印度尼西亚实施税收政策中发挥作用的7个人。本研究发现了CRM政策的重要性,在CRM政策中,税务机关不能对所有纳税人适用相同的待遇,因此需要根据风险水平,以合理的理由决定需要调查哪些纳税人。税务机关需要专注于实施CRM,将其作为决策过程中的重要信息来源。
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引用次数: 1
CONTINUANCE USE OF MANAGEMENT INFORMATION SYSTEMS FOR CIVIL REGISTRATION SERVICES 继续为民事登记服务使用管理资讯系统
Pub Date : 2021-04-25 DOI: 10.23969/jrak.v13i1.2834
G. Susilo, Panji Afandi
Department of Population and Civil Registration of Magelang City is a local government agency that run public services effectively and efficiently. It is because the service is oriented to the societies. This study aims to analyze supporting technology as performance support of the Department of Population and Civil Registration of Magelang City namely the Management Information System for Admissions Management of Population Administration Applications (SIMP3AK). This study belongs to the category of qualitative research. This study used interview as its method. The results show that the continuance usage of SIMP3AK is determined by the existence of three indicators, namely, trust, efficiency and effectiveness, and satisfaction.
马格郎市人口与民事登记局是有效、高效地管理公共服务的地方政府机构。这是因为服务是面向社会的。本研究旨在分析作为马葛朗市人口与民事登记部门绩效支撑的配套技术,即人口管理申请招生管理信息系统(SIMP3AK)。本研究属于定性研究范畴。本研究采用访谈法。结果表明,SIMP3AK的持续使用是由信任、效率和有效性、满意度三个指标的存在决定的。
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引用次数: 1
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Jurnal Riset Akuntansi Kontemporer
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