This study aims to obtain empirical evidence of the influence of competence, leadership, and participation in accountability of village fund management. This study was conducted on 14 village in Abang District, Karangasem Regency. Respondents in this study were 140 people who were determined using a non-probability sampling, namely purposive sampling. Data collected by questionnaire method. Data analysis technique used in this study is multiple linear regression test. The result of the study showed that competency, leadership, and participation had a positive effect on the accountability of village fund management. Keywords: Accountabilitty, competence, leadership, participation.
ABSTRAKMenentukan kebijakan dividen tunai yang optimal perusahaan harus mempertimbangkan beberapa faktor. Kebijakan dividen yang optimal perlu diperhatikan karena dapat menciptakan keseimbangan antara dividen saat ini dan pertumbuhan di periode berikutnya.Tujuan dilakukannnya penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh free cash flow dan leverage terhadap kebijakan dividen dan kemampuan ukuran perusahaan dalam memoderasi pengaruh free cash flow dan leverage terhadap kebijakan dividen. Perusahaan go public yang terdaftar di BEI tahun 2013-2017 merupakan lokasi penelitian dengan purposive sampling sebagai metode penentuan sample. Perusahaan yang memenuhi kriteria adalah 10 perusahaan dengan total 39 amatan. Moderated Regression Analysis (MRA) digunakan untuk menguji dalam penelitian ini.Hasil yang didapatkan menunjukkan free cash flow berpengaruh positif dan leverage berpengaruh negatif terhadap kebijakan dividen. Penelitian ini juga menemukan bahwa ukuran perusahaan mampu memperkuat pengaruh free cash flow terhadap kebijakan dividen dan memperlemah pengaruh leverage terhadap kebijakan dividen. Kata Kunci: kebijakan dividen, free cash flow, leverage, ukuran perusahaan. ABSTRACTDetermining the optimal cash dividend policy a company should consider several factors. An optimal dividend policy is required because it can create a balance between dividends and current growth in the next period. The purpose of this study is to obtain empirical evidence on the effect of free cash flow and leverage on dividend policy and firm size capability in moderating the effect of free cash flow and leverage against dividend policy. Companies going public listed on the Indonesia Stock Exchange (BEI) year 2013-2017 is the location of research with purposive sampling as a method of determining the sample. Companies that meet the criteria are 10 companies with a total of 39 observations. Moderated Regression Analysis (MRA) was used to test in this research. The result showed that free cash flow had positive and leverage effect negatively on dividend policy. The study also found that firm size is able to strengthen the effect of free cash flow on dividend policy and weaken the influence of leverage on dividend policy.
This study aims to determine the relation between the application of transparency and accountability on village fund allocation management. The accountability applied as a way to incarnate better governance, from its planning, execution, reporting, and accountability. We uses primary data gained from questionaires and documentations. We analyze the data using descriptive statistics and tau kendall correlations. The result suggests that there are strong relations between apllication of transparency and accountability toward the management of village funding.
The purpose of this study is to study the interaction of tax socialization, tax knowledge, and calculation of tax rates at the level of tax collection of students as SMEs. This research was conducted at the Accounting Study Program of the Faculty of Economics and Business, Udayana University, using a saturated sample. Where the number of samples in this study were 30 people, namely the entire population of accounting studies program students in 2016 and 2017 who have a business producing samples. The sample selection method uses a purposive sampling technique. The analysis technique used is Multiple Linear Regression Analysis. The results found that taxation socialization, tax knowledge, and calculation of tax rates at the level of tax participation of students as SMEs. Keywords: Socialization; Knowledge; Rates; Tax Compliance.
This study aims to obtain empirical evidence on the effect of stock trading volume, earning volatility, dividend yield, and firm size on stock price volatility. This research was conducted on companies listed in index LQ 45 in Indonesia Stock Exchange 2012 until 2016. This research took the population of 45 companies with the number of samples of 21 companies selected through purposive sampling, so the number of samples observation for 5 years to 105 companies. The analysis technique in this research is multiple linear regression analysis. Based on the analysis results found that the stock trading volume does not affect the stock price volatility. Earning volatility has a negative effect on stock price volatility. This shows the higher volatility of profits owned by the company tends to reduce the interest of investors to invest or can reduce the volatility of stock prices. Dividend yield has a positive effect on stock price volatility. Which means that the higher dividend rate can affect the high investor interest to invest in the capital market, causing a stock price reaction. The firm size has a negative affects on stock price volatility. This proves the greater the size of the company indicates a stable corporate condition and able to reduce the volatility of stock prices. Keywords: Stock Trading Volume, Earning Volatility, Dividend Yield, Firm Size, Stock Price Volatility.
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