{"title":"PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, GOOD GOVERNANCE DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (SKPD KABUPATEN PESAWARAN)","authors":"candra hakiki, M. Luthfi, I. Puspita","doi":"10.33024/JRM.V9I2.2527","DOIUrl":"https://doi.org/10.33024/JRM.V9I2.2527","url":null,"abstract":"This study aims to determine the effect of the variable Human Resources Competency, Utilization of Information Technology, Internal Control Systems, Accounting Information Systems, good governance and Organizational Commitment to the quality of financial statements in the SKPD Pesawaran District. The data collection method uses primary data, the population in this study were 100 people from 20 SKPD, with a sample of 40 respondents. Based on the results of data processing using multiple linear regression methods with SPSS software, it is proven that the variable Human Resource Competency, Internal Control Systems, Good Governance, Organizational Commitment have a significant effect on the Quality of Financial Statements. But the variable Utilization of Information Technology and Accounting Information Systems has no effect on the quality of financial statements in the Pesawaran District SKPD. Keywords: Human Resources Competency, Utilization of Information Technology, Internal Control Systems, Accounting Information Systems, Good Governance, Organizational Commitment, Quality of Financial Statements.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"390 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133463976","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}
sariningsih sariningsih, Noven Iriyadi Ibrahim Iriyadi Ibrahim
{"title":"Diversitas Kebangsaan Board Of Director, Intellectual Capital Dan Nilai Perusahaan","authors":"sariningsih sariningsih, Noven Iriyadi Ibrahim Iriyadi Ibrahim","doi":"10.33024/JRM.V9I2.4320","DOIUrl":"https://doi.org/10.33024/JRM.V9I2.4320","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui pengaruh Diversitas Kebangsaan, Intellectual Capitalterhadap Nilai Perusahaan di moderasi Profitabilitas pada perusahaan yang terdaftar di LQ 45 di bursaefek indonesia periode 2014-2016 .Variabel independen dalam penelitian ini Dewan direksi asing,Dewan Komisaris Asing, CEO atau CFO Asing, Value Added Capital Employed (VACA), ValueAdded Human Capital (VAHU), Structural Capital Value Added (STVA),variabel dependen dalampenelitian ini Nilai Perusahaan, Teknik analisis data yang digunakan dalam penelitian ini adalahanalisis Regresi Berganda. Hasil penelitian ini menunjukan Dewan Komisaris Asing berpengaruhpositif terhadap Nilai Perusahaan, Dewan Direksi Asing berpengaruh positif terhadap NilaiPerusahaan, CEO & CFO Asing berpengaruh positif terhadap Nilai Perusahaan, VACA berpengaruhpositif terhadap Nilai Perusahaan, VAHU berpengaruh positif terhadap Nilai Perusahaan, STVAberpengaruh positif terhadap Nilai Perusahaan, Dewan Komisaris Asing, Dewan Direksi Asing, CEO& CFO Asing, VACA, VAHU, STVA secara simultan berpengaruh positif terhadap Terhadap NilaiPerusahaanKeywords: Diversitas Kebangsaan Board Of Director, Intellectual Capital Dan Nilai Perusahaan","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127884445","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}
{"title":"Analisis Penerapan Anggaran Berbasis Kinerja Dalam Meningkatkan Kualitas Laporan Realisasi Anggaran Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Musi Banyuasin","authors":"Candra Romanda, Ifrah Juli Dwiyant Juli Dwiyant","doi":"10.33024/JRM.V9I2.4319","DOIUrl":"https://doi.org/10.33024/JRM.V9I2.4319","url":null,"abstract":"Penelitian ini tentang penerapan anggaran berbasis kinerja dan kualitas laporan realisasi anggaran diBadan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Musi Banyuasin, sehinggadapat dilihat dari analisis tersebut bagaimana laporan realisasi anggaran yang berkualitas di BadanPengelolaan Keuangan dan Aset Daerah pada Kabupaten Musi Banyuasin.Teknik yang digunakan adalah teknik analisis kualitatif yaitu dengan menggambarkan kenyataan ataukeadaan atau suatu objek dalam bentuk uraian kalimat berdasarkan dari keterangan dari pihak yangberhubungan dengan penelitian dengan menggunakan analisis penerapan anggaran berbasis kinerja.Kata Kunci : Anggaran Berbasis Kinerja, Kualitas Laporan, Realisasi Anggaran.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132641639","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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