This study aims to determine the effect of financial conditions and audit opinion on the performance of local governments in Indonesia. Financial condition is proxied by financial flexibility and audit opinion is measured using the opinion issued by the Supreme Audit Agency (BPK). The Regional Government Performance Variable is measured by the performance evaluation score of regional government administration made by the Ministry of Home Affairs of the Republic of Indonesia in 2018. Thirty-three provincial governments whose financial reports have been audited in 2018 will be used as samples. The method for testing the effect uses multiple linear regression with a probability value of 5%. The test results show that financial conditions have a positive effect on local government performance with a p-value of 0.0853 (significant at the 10% level). Audit opinion also has a positive effect on local government performance with a p-value of 0.0090 (significant at the 5% level). This proves that a good financial condition accompanied by good financial management will be able to improve the performance of local governments.
Tujuan penelitian ini, mengetahui pengaruh kultur organisasi yang mendasarkan pada empat dimensi Hofstede, yakni: jarak kekuasaan, maskulinitas, menghindari ketidak pastian dimasa yang akan datang, dan kolektivitas terhadap keberlanjutan Manajemen SDM. Juga bagaimana komitmen organisasi berpengaruh terhadap Keberlanjutan Manajemen SDM. Variabel lain adalah keterlibatan karyawan (employee engagement). Tiga variabel tersebut di atas merupakan variabel utama dalam Keberlanjutan Manajemen SDM. Populasi penelitian adalah semua karyawan swasta yang bekerja di Yogyakarta. Sampel diambil sejumlah 152 orang dengan cara purposive, yakni responden sudah bekerja selama 2 tahun di perusahaannya. Metode analisis data adalah Regresi linier Berganda. Dari hasil penelitian, kultur organisasi berpengaruh positif tetapi tidak signifikan, sedangkan komitmen maupun keterlibatan karyawan berpengaruh positif dan signifikan. Koefisien Determinasi sebesar 0.58. Kata kunci: Kultur, Komitmen Organisasi, Keterlibatan Karyawan, Keberlanjutan MSD
The purpose of this study is to see how parental income, lifestyle, and locus of control affect financial management behavior. Active students from the Faculty of Economics and Business at Janabadra University in Yogyakarta, batches VIII, IX, X, and XI, were included in this study. This study's sample size is 100 people, with a 5% chance of being wrong. Data was gathered by distributing online questionnaires via Google Forms. SPSS (Statistical Product and Service Solution) version 25 was used for the analysis. According to the findings of this study, (1) parental income has no effect on student financial management behavior during the Covid-19 pandemic, (2) lifestyle has no effect on student financial management behavior during the Covid-19 pandemic, and (3) locus of control has an effect on student financial management behavior during the Covid-19 pandemic
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