Kualitas laba merupakan kemampuan laba dalam laporan keuangan untuk menjelaskan kondisi laba perusahaan yang sesungguhnya sekaligus digunakan dalam memprediksi laba dimasa depan. Laba yang berkualitas menunjukkan keoptimisan yang dapat memprediksi laba selanjutnya. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris tentang pengaruh struktur modal, profitabilitas, ukuran perusahaan, likuiditas dan investment opportunity set (IOS) terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019. Pemilihan sampel dilakukan dengan metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, maka diperoleh sebanyak 65 perusahaan manufaktur sebagai sampel penelitian dengan jumlah amatan sebanyak 195 perusahaan manufaktur. Populasi data dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019 sejumlah 165 perusahaan manufaktur. Hasil penelitian menunjukkan bahwa variabel struktur modal berpengaruh negatif terhadap kualitas laba sedangkan profitabilitas, ukuran perusahaan dan likuiditas berpengaruh positif terhadap kualitas laba, serta investment opportunity set (IOS) tidak berpengaruh terhadap kualitas laba.
The aim of research to analysis factors that effect to absorption of the budget. The factors that affects the absorption of the budget are budget planning, Human resources kompetence, and commitment. Limited sources of state revenue require the government to prioritize activities and allocate effective and efficient budgets. Failure to target the absorption of the budget indicates an inefficiency and the ineffectiveness of budget allocations (Carsidiawan, 2009). This research will be conducted at LLDIKTI Region VIII, Denpasar-Bali. The sampling technique used is saturated sample because researchers want to make generalizations with relatively small errors.. The number of samples in this study is 36. Testing the effect of budget planning, HR competence on budget absorption using multiple regression analysis. Moderated Regression Analysis (MRA) with interaction tests is used to test the effect of the moderating variable interactions. The following equation model is used to answer hypothesis 1 (H₁), hypothesis 2 (H₂), hypothesis 3 (H₃) and hypothesis 4 (H₄). The result research show that: Budget planning has a statistically positive effect on the absorption of the Region VIII LLDIKTI budget. HR competencies have a statistically positive effect on the absorption of the Region VIII LLDIKTI budget. Organizational commitment strengthens the influence of budget planning on the absorption of the Region VIII LLDIKTI budget. Organizational commitment does not strengthen the influence of HR competencies on the absorption of the Region VIII LLDIKTI budget.
The progress of a country can be seen from its economic growth level. One of the financial institutions that helps the economic sector at the traditional village level in Bali Province is the Village Credit Institution (LPD). LPD performance describes its goal achievement. This research aims to determine the LPD performance of Klungkung with several variables such as accountability, responsibility, independence, and fairness tested using multiple linear regression analysis. The findings show that accountability does not affect LPD performance while responsibility, independence, and fairness positively affect LPD performance.
Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as a moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method of determining the sample using a purposive sampling technique, so that the sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on budgetary slack.
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