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ANALISIS PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH
Widaryanti, Widaryanti
; Pancawardani, Nurul Latifah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 15
, No 2
(2020)
This study aims to determine the Accounting Control, Reporting System, and Clarity of the Targeted Budget for the Accountability of Government Institutions Performance. Methods of collecting data through a questionnaire given directly to the Head of Finance and Finance staff in all Regional Work Units (SKPD) in the City of Semarang. The test technique used is the validity test, reliability test, classic assumption test includes normality test, multicollinearity test, and heteroscedasticity test....
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PENGARUH LEVERAGE, RETURN ON EQUITY (ROE), DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN DIVIDEND POLICY SEBAGAI VARIABEL INTERVENING
Atiningsih, Suci
; Pancawardani, Nurul Latifah
; Mohklas, Mohklas
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 15
, No 1
(2020)
This study aims to determine the effect of leverage, return on equity (ROE), and firm size on firm value with dividend policy as an intervening variable.Data analysis methods to test hypotheses using Path Analysis Methods. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2017. The samples in this study were determined by purposive sampling, so that the number of companies obtained was 44 companies with 264 samples.The results...
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ADAKAH PERILAKU OPORTUNISTIK DALAM APLIKASI AGENCY THEORY DI SEKTOR PUBLIK?
Pancawardani, Nurul Latifah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 5
, No 2
(2010)
Implementation of regional autonomy in Indonesia based on Law 22/1999 and Law 25/1999. The implementation of regional autonomy opportunities application research agency theory in public budgeting. The legislature is a principal party to the executive but also as agent for Voters. The occurrence of asymmetry of information between the executive and legislative branches to be not of much value when the legislature uses discretionary powerin budgeting. Agents have more information about the actual...
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PENGUKURAN KINERJA KEUANGAN PERUSAHAAN DENGAN METODE ANALISA CASH FLOW RATIO
Pancawardani, Nurul Latifah
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 4
, No 2
(2009)
This paper will describe in a normative doctrinaire one alternative method performance measuring company is Cash flow Ratio Analysis . Attention with this Cash flow is very important because the company in this operational have to attention talent to complete cash from the external of it. Cash flow is process in the inside there’s enter out Cash flow and in Cash flow effect of company operation. The company activities with Cash flow : 1) Cash flow from operating (CFFO) activities, 2) Cash flow...
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