Ryanda Saputra - Academia.edu (original) (raw)
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Graduate Institute of International and Development Studies (IHEID), Geneva
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Papers by Ryanda Saputra
Jurnal Dinamika Akuntansi dan Bisnis, 2014
The research aims to analyze the influence of Capital Expenditure on the original income and its ... more The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research’s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not ...
Journal of Accounting Research, Organization and Economics, 2019
Objective – This study aims to determine the effect of corporate governance on financial performa... more Objective – This study aims to determine the effect of corporate governance on financial performance with the ownership structure as a moderating variable. Design/methodology – The sample was selected using a purposive sampling method involving manufacturing companies listed on Indonesia stock exchange for the period of 2014-2017. Financial performance is measured by ROE, corporate governance is proxied by a CGPI score between 1 - 100 which has been rated from the results of evaluating the implementation of GCG in companies by IICG, managerial ownership is calculated by comparing the number of managerial shares with the number of outstanding shares, institutional ownership is calculated by comparison of the number of institutional shares with number of shares outstanding, public ownership is calculated by comparing the number of public shares with the number of shares outstanding. The data analysis technique used is the descriptive statistical test, classic assumption test, and mul...
Jurnal Dinamika Akuntansi dan Bisnis, 2014
The research aims to analyze the influence of Capital Expenditure on the original income and its ... more The research aims to analyze the influence of Capital Expenditure on the original income and its impact on Local Government Financial Performance This research refers to a previous research’s conducted by Fajar Nugroho (2012). Objects of this research are the entire district and city in Aceh province. The research was carried out by the method of documentation. The data used are secondary data, which comes from the realization of the Budget Report Revenue and Expenditure of the district and the city in Aceh province from 2009 until 2012. The results of this study indicate that the Capital Expenditures negatively affect of the region's financial performance directly, whereas indirect positive effect on Capital Spending Growth through Revenue Financial Performance as an intervening variable region. The results of this study indicate that the capital expenditureeffect on the Local original income, Local original income effect on financial performance, capital expenditures does not ...
Journal of Accounting Research, Organization and Economics, 2019
Objective – This study aims to determine the effect of corporate governance on financial performa... more Objective – This study aims to determine the effect of corporate governance on financial performance with the ownership structure as a moderating variable. Design/methodology – The sample was selected using a purposive sampling method involving manufacturing companies listed on Indonesia stock exchange for the period of 2014-2017. Financial performance is measured by ROE, corporate governance is proxied by a CGPI score between 1 - 100 which has been rated from the results of evaluating the implementation of GCG in companies by IICG, managerial ownership is calculated by comparing the number of managerial shares with the number of outstanding shares, institutional ownership is calculated by comparison of the number of institutional shares with number of shares outstanding, public ownership is calculated by comparing the number of public shares with the number of shares outstanding. The data analysis technique used is the descriptive statistical test, classic assumption test, and mul...