Suchergebnisse

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial dan political connection terhadap kinerja perusahaannon keuangan yang terdaftar di Bursa Efek Indonesia tahun 2016- 2019. Kinerja perusahaan merupakan gambaran dari tingkat pencapaian hasil atas pelaksanaan suatu kegiatan operasional. Penilaian kinerja disini adalah suatu metode dan proses penilaian pelaksanaan tugas (performance) seseorang atau sekelompok orang atau unit-unit kerja dalam satu perusahaan atau organisasi sesuai dengan standar kinerja atau tujuan yang ditetapkan. Kinerja perusahaan secara umum biasanya akan direpresentasikan dalam laporan keuangan. Dengan menggunakan metode purposive sampling, didapat sampel sebanyak 48 perusahaan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari www.idx.co.id. Pengujian hipotesis dilakukan dengan analisis regresi linear berganda menggunakan software SPSS versi 21. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh terhadap kinerja perusahaan, sedangkan kepemilikan manajerial dan political connection tidak berpengaruh terhadap kinerja perusahaan

This study aim to invetigate the relationship between legistlatif's characteristics and Local Government Performance. Legislative's characteristic is proxy by size, age, gender and education background of local legislatif 's members. Agency theory is used to underpinned this relationship. The secondary data is used and gathered through finance ministry's website, and general election commissions. Using eighty-one local governments, multivariate regression analyis is applied to analyse the data. classical assumption test is assessed before interpretating the regression result. Based on the t statistic and p-value, all hypohoteses are rejected . however, local government revenue has negative effect on local government performance. Theortically, agency theory could not be used to understand the phonomena. Practical implication discuss in this paper.

This study aims to examine the level of real use and satisfaction of ERP users in banking companies in the West Sumatra region. The analysis was carried out by examining the effect of system quality, information quality and service quality on the level of real use and satisfaction of ERP users in banking companies in West Sumatra. Data acquisition was carried out by survey techniques through questionnaires to 140 employees from 4 government banks in West Sumatra (ERP users). A total of 89 data can be processed in this study. Multiple regression statistical tests are used to test hypotheses. Regression test results on model I indicate that there is no influence on the quality of information systems, information quality and service quality at the level of real use of Enterprise Resource Planning. While the test results in model II show that there is an influence of the quality of the information system, information quality and service quality on the satisfaction of users of Company Resource Planning.

Local Governments' Performance in Sumatra are still vary, some has a good performance, and other is poor. According to the agency theory, the Ssupervisory Board (Legislative-DPRD) has an important role in improving the performance of local governments by overseeing the executive's behaviour. However, previous research in this area is still limited, especially among local governmentin in Sumatra Island. The research purpose is to investigate the effect of legislative characteristics on the performance of local governments. By using the 81 local governments (53% of the total population) and secondary data, we applied the multiple regression analysis is to analyses the data. The funding shows that there is no role of Supervisory Board (Legislative) to determine the performance of local government. However, one of control variable has a positive significantly relationship with performance, namely the operational revenue growth. The result have a theoretical and practical contribution. Theoretically, the study enrich the public governance literature and practically the society could advocate the role of supervisory board in improving the local governments' performance. Keywords: Legislactive's Characteristics. Local Governments' Performance and Sumatra.

This study aims to examines the influence of council budget knowledge towards the role of DPRD on region financial control with good governance principles (transparancy in public policy, public accountability, public participation) and political background as the moderating variables. The phenomenon on this study is the case of corruption on APBD Pesisir Selatan Regency in budgeting period 2011, with former of secretary Pesisir selatan as lawbreaker. The data on this study is primary data with kuesioners instrument. The respondents is DPRD Pesisir Selatan regency period 2014-2019, with respons rate about 37 kuesioners. The result showed that council budget knowledge have positive significant effect towards the role of DPRD on region financial control. Furthemore, the relationship of council budget knowledge have positive significant effect towards the role of DPRD on region financial control with transparancy in public policy as moderating variable, while public accountability and public participation no have significant effect. Then, the relationship of council budget knowledge no have significant effect towards the role of DPRD on region financial control with political background as moderating variable.Keywords : Budget knowledge, Regional Financial Control, Good Governance Principles, Political Background.