The purpose of this study to give empirical evidence and examines theinfluence of capital expenditure and investment on income inequality at The SpecialAdministrative Region of Yogyakarta. The research objects are The SpecialAdministrative Region of Yogyakarta by considering pooled data and the samplingdesign as purposive sampling. The sampling here is confined to specific types ofpeople who can provide the desired information, either because they are the onlyones who have it, or conform to some criteria set by the researcher. This analysisuses multiple regression analysis is a statistical technique to predict the variance inthe dependent variable by regressing the independent variables against it. The resultof research shows that capital expenditure has no significant influence on incomeinequality in The Special Administrative Region of Yogyakarta, Investment has asignificant influence on income inequality in The Special Administrative Region ofYogyakarta, capital expenditure and investment simultaneously significant influenceon income inequality in The Special Administrative Region of Yogyakarta.
Financial statements are one important instrument in supporting the sustainability of a company, because financial statements have a role in the process of measuring and evaluating the performance of a company. Financial statements must be of high quality before being submitted to users of financial statements because users of financial statement information require reports that are complete, transparent, and presented on time. The financial statements aim to provide information about the company's financial position, performance and cash flow that is beneficial for most users of financial statements in the context of making economic decisions and shows management's responsibility in the use of company resources. The auditor's timeliness in completing the audit report will affect the timeliness of the publication to the public. The length of time (number of days) from the date of closing the book to the date stated on the audit report is called the audit report lag. The purpose of this study was to obtain empirical evidence about the effect of Profitability, Leverage, Firm Size, Firm Reputation and Outsider Ownership influence on Audit Report Lag. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2014-2018. The method used is explanatory research, which explains the position of the variables studied and tests the effect of one or several variables on one or several other variables. The results showed that firm size had a significant negative effect on audit report lag, leverage variable does not have a significant negative effect on audit report lag, profitability has no negative effect on audit report lag, Public Accounting Firm (KAP) has no negative influence on audit report lag and institutional ownership does not have a negative effect on audit report lag.
The purpose of this study is to scrutinize the determinants of provincial government performance. The data is sourced from the Budget Realization Report from the Ministry of Finance and the Report on Rating, and Performance Status of Regional Government Administration by the Ministry of Home Affairs The methods used in testing are linear regression with the ranking and performance status of regional government administration from 30 provinces in Indonesia as a sample. The result of this study indicates that only the degree of decentralization influences provincial government performance. The essence of decentralization is internalizing costs and benefits for the people. To encourage the improvement of regional quality, local governments should integrate all programs and activities with the central government.
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