Accountability of village funds management is the responsibility of the village officers. Village officers should have good competency. Its can help village officer to manage village funds. Another thing in managing village funds besides of good internal controlling system is the use of information technology and public participation. This study aims to know the effect of competency of village officers, internal controlling system, use of information technology, and public participation on the accountability of village fund management. This study uses a quantitative approach for hypothesis testing. The instrument of this study is in the form of questionnaires and filled by respondents. The population in this study is all village officers in Sub-District of Grogol at Regency of Sukoharjo. The sampling technique of this study is purposive sampling with 40 respondents as the sample and analyzed by multiple linear regression. This study finds that the competency of village officers and public participation are significant on accountability of village funds management. Also, this study finds that internal controlling system and use of information technology are insignificant on accountability of village funds management.
The purpose of this research is to analyze some factors which can influence the accounting students’ interest at Batik Islamic University and the Sebelas Maret University Surakarta. This research sample using purposive sampling. The samples are 100 respondents. The analytical method is multiple linear regression.The results of this research shown that partially only factor training of professionals who have a significant influence on career selection of students S1 accounting to be public accounting. Meanwhile the salary factor, professional recognition, work environment, social values, consideration of the labor market, and personality have no significant effect. Whereas, simultaneously concluded that the factors of salaries, professional training, professional recognition, work environment, social values, labor market considerations, and personality have a positive and significant influence on student career selection of S1 accounting to be public accounting. Keywords: Career, students, public accounting.
This study aimsato Determine and analyzeathe influence of financialaperformance (returnson investment and return on equity) and good corporate governance (managerial ownership, independent board of commissioner, and the auditacommittee) to the value of the company. The population insthissstudysaresallsmanufacturingscompaniedslistedsonsthesIndonesia Stock Exchange period 2014 to 2016. Sampling technique in this study using purposive samplingsmethod, Obtained a sample of 19 companies over three periods, the resulting in a total sample of 57. Data analysis techniques used is using multiplearegressionaanalysis. The results of the feasibility study models (F test) shows that the variables return on investment, return on equity, managerial ownership, independent boardaofaCommissioners, andatheaauditacommittee influence the value of the company. The result of hypothesis test (t test) shows that the variable of return on investment, return on asset, and independent board of commissioner influence to firm value, while managerial ownership variable and audit committee have no effect to company value.
The research aims to determine the influence of company size, leverage, profitability, sales growth, audit committee, and cash flow operations against tax avoidance. Dependent variables in this study are tax avoidance while the independent variables used in this research are company size, leverage, profitability and audit committees. This research is focused on the LQ45 company listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The selection of samples in this study used the purposive sampling method, thus obtained a sample of 51 sample data from the LQ45 company population listed on the Indonesia Stock Exchange (IDX) period 2015-2018. The analytical tools used in this study are multiple linear regression analyses. The results of this research show that the variable cash flow operations affect the tax avoidance, while the company size variables, leverage, profitability, sales growth and audit committees do not affect the tax avoidance.
Stock price is one important indicator in a company, this shows how much interest investors to invest in a company. The stock price is also an indicator of the success of management in managing the company. the purpose of this study was to analyze the effect of CR, ROA, NPM, and DPR on stock prices. This research includes quantitative research by referring to the analysis of company performance which is used as a reference to predict future stock prices. This research was conducted at food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2018 period. The sampling method used in this study is based on a purposive sampling technique that is in accordance with the criteria of 11 food and beverage companies used in this study collected through the observation method using data registered on the IDX. Testing of hypotheses in this study uses multiple linear regression analysis that is sampled. The results of the research show that there is an influence of CR, ROA, NPM, and DPR on the 2015-2018 price of food and beverage company stock. The benefits of this research are as a material for consideration in making decisions regarding CR, ROA, NPM and DPR on share prices and as a reference to improve company performance in achieving the goals set by the company.
The use of high tax avoidance tactics by companies makes the target of government revenue not achieved. Thus making it the basis for testing capital intensity, leverage, advertising expense, executive compensation in influencing tax avoidance. Obtained a population of 14 food and beverage sub-sector companies listed on BEI in 2015-2018. With the use of purposive sampling technique as sampling, the final sample is 9 food and beverage sub-sector companies or 36 observational data. Multiple linear regression analysis was used as a testing method. The results obtained leverage and executive compensation affect tax avoidance, conversely capital intensity and advertising expense do not affect tax avoidance.
This study aims to determine the effect of system quality, information quality, and service quality on E-filing user satisfaction in Surakarta. The population and sample in this study are individual taxpayers registered at the Pratama Surakarta Tax Office in 2019. The data collection technique of this study uses incidental sampling techniques, and the determination of the number of samples using Slovin formula with a sample of 100 respondents. The data used in this study is a questionnaire using a Likert scale. The data analysis technique used in this study is multiple linear regressions. The results showed the analysis there is a positive influence on system quality and service quality on E-filing user satisfaction. While the quality of the information does not affected E-filing user satisfaction.
Valuation of stock prices is very important to be carried out by shareholders because stocks is promising type of investment. Examining the effect of of PER, GPM, ROE and operating cash flow on stock prices in companies listed on the Jakarta Islamic Index (JII) in 2015-2018 are the objectives of this research. With secondary data used in this research. Population in the study used 16 companies listed on the Jakarta Islamic Index (JII) in 2015-2018. Sampling using a purposive sampling method and samples obtained by 8 companies. Analysis with multiple linear regression. PER and GPM do no affect stock prices, while ROE and operating cash flow affect stock prices are the results of the study.
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