No abstract

The purpose of this study is to examine factors that affect companies presents the elements of integrated reporting in their annual reports and how its effect on the accuracy of earnings forecast analysis and information asymmetry. The independent variables tested were institutional ownership, company size, profitability, international activities, and industry type and growth opportunity. The study population is non-financial companies listed on the Indonesia Stock Exchange in 2015. The samples were taken by using purposive sampling i.e. with some specific criteria. The data was analysed by using multiple regression analysis to examine the factors affecting the company presents the elements of integrated reporting in the annual report, and a simple regression to see how the presentation of the elements of integrated reporting affect the asymmetry of information and the accuracy of earnings forecast analysis. This study found that only the size of the companies determines the presentation of the elements ofintegrated reporting in the annual report. In addition, this study does not confirm the effect of the presentation of the elements of integrated reporting on the information asymmetry and the earnings forecast analysis accuracy.

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), Dana ALokasi Khusus (DAK), Sisa Lebih Perhitungan Anggaran (SiLPA), rasio ketergantungan keuangan daerah dan rasio derajat desentralisasi terhadap belanja modal pada kabupaten/kota di Provinsi Riau. Populasi dalam penelitian adalah seluruh kabupaten/kota di Provinsi Riau. Seluruh populasi dijadikan sampel dalam penelitian ini. Data yang digunakan adalah data sekunder berupa Laporan Realisasi APBD (LRA) masing-masing kabupaten/kota untuk tahun anggaran 2012 sampai dengan 2016. Metode analisis data yang digunakan adalah analisis regresi linear berganda dengan program Software Statistical Package for Social Science (SPSS) Versi 23. Hasil penelitian menunjukkan bahwa DBH dan DAU terbukti secara empiris memberikan pengaruh positif terhadap belanja modal. Sedangkan DAK, SiLPA, rasio ketergantungan keuangan daerah dan rasio derajat desentralisasi terbukti secara empiris tidak memberikan pengaruh terhadap belanja modal.

The aim of the study to examine the effect of regional wealth, regional spending, intergovernmental revenue and audit findings on government performance regions. Population in this research are all regencies and city in Riau Province and all of them used as sample. The data used in this study are financial statements from 2014-2018. Result of Multiple regression Analysis shows that regional wealth and intergovernmental revenue have a significant effect on the performance of local governments, while regional spending and audit findings does not have a significant effect on the performance of local government This research has a contribution to the local government that is able to improve its performance through increasing regional wealth by exploring the potential of the region.

The purpose of this study is to discover the internal resources that have a significant impact on the performance of social enterprises. This study is quantitative research. The population in this study is a hospital in Pekanbaru City, Riau Province, Indonesia. Twenty-nine hospitals were taken as samples for the study using a purposive sampling technique. SEM-PLS was used to evaluate the data obtained. The result showed that hospital performance was significantly influenced by social entrepreneurship orientation and business planning. Although social salience has a considerable impact on the hospital's social performance, it has no direct impact on its financial performance. This finding reflects the hospital's current state as a complicated organization with challenges balancing financial and social performance. Business planning acts as a mediator that significantly affects the relationship between resources and hospital performance. Therefore, the complexity of the hospital hybrid business requires business planning to balance the two performances. These findings can help hospital management determine the hospital’s strategic direction and provide model guidance for hospital investors, policymakers, and researchers.