Analytical review based on statistics on good and poor financial performance of LPD in Bangli regency

This study aims to apply analytical review model to analyze the influence of GCG, accounting conservatism, financial distress models and company size on good and poor financial performance of LPD in Bangli Regency. Ordinal regression analysis is used to perform analytical review, so that obtained th...

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Bibliographic Details
Published in:Journal of physics. Conference series 2018-01, Vol.953 (1), p.12083
Main Authors: Yasa, I B A, Parnata, I K, Susilawati, N L N A S
Format: Article
Language:English
Subjects:
Accounting
Physics
Regression analysis
Statistical methods
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Summary:This study aims to apply analytical review model to analyze the influence of GCG, accounting conservatism, financial distress models and company size on good and poor financial performance of LPD in Bangli Regency. Ordinal regression analysis is used to perform analytical review, so that obtained the influence and relationship between variables to be considered further audit. Respondents in this study were LPDs in Bangli Regency, which amounted to 159 LPDs of that number 100 LPDs were determined as randomly selected samples. The test results found GCG and company size have a significant effect on both the good and poor financial performance, while the conservatism and financial distress model has no significant effect. The influence of the four variables on the overall financial performance of 58.8%, while the remaining 41.2% influenced by other variables. Size, FDM and accounting conservatism are variables, which are further recommended to be audited.
ISSN:1742-6588
1742-6596
DOI:10.1088/1742-6596/953/1/012083