Abstract
The objective of this study is to know: (1) the influence of BPD Knowledge on budgets on village financial oversight (APBDesa); (2) the influence of interaction of Community participation on the relationship between knowledge of BPD on budget and village financial oversight (APBDesa); (3) The Influence of Public Policy Transparency Interaction on the relationship between knowledge of BPD on budgets and village financial oversight (APBDesa) and (4) Influence of BPD Knowledge interaction on budget, community participation, and transparency of public policy towards village financial oversight (APBDesa). This research was conducted by using the members of the Village Consultative Board (BPD) villages in Waysulan Sub-district, South Lampung Regency (8 Villages) as its object. The hypothesis in this research was tested by using multiple analysis (multiple regression). The data processing is done with the help of SPSS statistical application. Hypothesis testing performed after multiple regression models are used free of violation of classical assumptions, so that the test results can be interpreted appropriately. The conclusions can be drawn is that the knowledge of village consultative bodies (BPD) has a significant positive effect on the level of village financial oversight, while public participation, accountability, and transparency of public policy do not affect the relationship between the knowledge of members of village consultative bodies (BPD) these three variables (public participation, accountability, and transparency of public policy) directly affect the level of oversight of village financial management.
Highlights
The economic development of PT EPM Tbk in 2011 to 2016 did not improved, because in 2011 to 2016 the cash flow statement of PT EPM Tbk. decreased. This writing aims to determine the prediction of bankruptcy at PT EPM Tbk with the Altman Z-Score, Springate and Zmijewski Score models to assess the business continuity of PT EPM Tbk from 2011 to 2016
Based on the results of the analysis of the three bankruptcy prediction models Altman Z-Score, Springate Score and Zmijewski Score shows that the business continuity assessment of PT Enseval Putera Megatrading Tbk in 2011 to 2016 is a company in good financial condition or a healthy company and is not at risk The Z-Score is more than the Altman Z-Score, Springate Score and Zmijewski Score standards
Pengaruh Locus of Control & Kultur Organisasional Terhadap Keefektifan Anggaran Parsipatif Dalam Peningkatan Kinerja Manajeril
Summary
Sumber: Laporan Keuangan PT EPM Tbk tahun 2011-2016 diakses melalui www.idx.co.id (data diolah, 2017). Kas neto diperoleh dari (digunakan untuk) aktivitas operasi PT EPM Tbk pada tahun 2013 mengalami penurunan yang signifikan, penurunan kas terjadi karena meningkatnya pembayaran untuk pemasok, karyawan dan pajak penghasilan. Seperti penelitian yang telah dilakukan oleh Yulistary dan Wirakusuma (2014) yang berjudul analisis financial distress dengan metode Z-Score Altman, Springate, dan Zmijewski pada perusahaan PT Fast Food Indonesia Tbk yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2008-2012. Analisis model prediksi kebangkrutan Altman Z-Score, Springate dan Zmijewski Score dalam (Rudianto, 2013) digunakan dalam menganalisis laporan keuangan PT EPM Tbk agar dapat melihat tanda-tanda kebangkrutan yang kemungkinan akan terjadi dan untuk menilai kelangsungan usaha perusahaan apakah kinerja keuangan PT EPM Tbk selama tahun 2011 sampai dengan 2016 tergolong perusahaan sehat, rawan bangkrut atau berpotensial bangkrut.
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