Pengaruh Akuntabilitas Publik dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur pada Yayasan PPPA Daarul Qur’an Nusantara

Non-profit organizations as the institute for public sector own functions and usefulness of providing facilities to the public by using wealth awarded by benefactors or society. But these functions cannot take place in good if rules out the importance of public management system. Among them is application of public accountability and transparency, especially for financial statements. Transparency indicates accountability form addressed to the foundation’s donors. Donors can be relied upon that trust and activities in organization can run continuously. These characteristics make the non-profit organization can not release itself from interests community area. This study will test related to the influence of public accountability and transparency from financial statements toward donors in PPPA Daarul Qur’an Nusantara Foundation. This test is quantitative research with multiple regression statistical analysis. The statistical result shows that at the same time (simultaneously), public accountability and transparency financial statements have a positive effect towarddonors trust. However, in partial or separate variable, public accountability does not have an influence toward trust of Donors. While the transparency of financial statement has influenced significantly.

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Dewan Komisaris Independen sebagai Pemoderasi Pengaruh Financial Distress pada Kecepatan Publikasi Laporan Keuangan

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i03.p21 ◽

2018 ◽

pp. 2204

Author(s):

Ni Putu Wanda Anggeliana Putri ◽

Yenni Latrini

Keyword(s):

Financial Distress ◽

Sampling Technique ◽

Financial Statements ◽

Financial Statement ◽

Financial Report ◽

Asymmetry Of Information ◽

The Public ◽

Analysis Technique ◽

The Impact ◽

Positive Effect

Financial statement is an important instrument, because it can reduce the asymmetry of information that occurs between companies and the public. The velocity of publication of the financial statements may affect the users trust in the financial statements, this is because the information contained in the financial statements is required by the user to take an economic decision. The purpose of this study is to prove empirically and explain the impact of financial distress on the velocity of publication of financial statements with independent board of commissioners as a moderator variabel. This research was conducted at company of consumer goods industry sector which listed in Bursa Efek Indonesia in 2012-2016. The samples of research taken with non probability sampling method with purposive sampling technique, so that obtained sample of 22 companies with 110 observation. Moderate Regression Analysis is a data analysis technique to obtain the results, the result of research is financial distress have positive effect on the velocity of publication of financial report and independent board of commissioner weaken the effect of financial distress on the velocity of publication of financial statement. Keywords: independent commissioners, financial distress, velocity of publication of the financial statements

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Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi

Jurnal Akuntansi Keuangan dan Manajemen ◽

10.35912/jakman.v3i1.481 ◽

2021 ◽

Vol 3 (1) ◽

pp. 15-30

Author(s):

Afifah Sentani Rahma Nia Luhri ◽

◽

Ayunita Ajengtiyas S Mashuri ◽

Husnah Nur Laela Ermaya ◽

◽

...

Keyword(s):

Quantitative Research ◽

Audit Committee ◽

Secondary Data ◽

Financial Statements ◽

Financial Statement ◽

Annual Reports ◽

Financial Statement Fraud ◽

Financial Reports ◽

Fraudulent Financial Statements ◽

Positive Effect

Abstract Purpose: This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance moderated by the audit committee on fraudulent financial statements. Research Methodology: This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Results: The results of this study are pressure has a significant positive effect on fraudulent financial statements. Meanwhile, opportunities, rationalization, competence, and arrogance do not have an effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Limitations: The lack of supporting literature obtained by the authors regarding the audit committee that oversees management in the company is used as a moderating variable on the topic of financial statement fraud. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors, and creditors in making decisions.

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Additional Evidence on Audit Report Lag

Auditing A Journal of Practice & Theory ◽

10.2308/aud.2001.20.1.137 ◽

2001 ◽

Vol 20 (1) ◽

pp. 137-146 ◽

Cited By ~ 175

Author(s):

W. Robert Knechel ◽

Jeff L. Payne

Keyword(s):

Earnings Quality ◽

Financial Statements ◽

Financial Statement ◽

Fiscal Year ◽

Sources Of Information ◽

Audit Report ◽

The Public ◽

Time Period ◽

Audit Team ◽

Available Information

The process for providing accounting information to the public has not changed much in the last century even though the extent of disclosure has increased signifi-cantly. Sundem et al. (1996) suggest that the primary benefit of audited financial statements may not be decision usefulness but the discipline imposed by timely confirmation of previously available information. In general, the value of information from the audited financial statement will decline as the audit report lag (the time period between a company's fiscal year end and the date of the audit report) increases since competitively oriented users may obtain substitute sources of information. Furthermore, the literature on earnings quality and earnings management suggests that unexpected reporting delays may be associated with lower quality information. The purpose of this paper is to extend our understanding about the determinants of audit report lag using a proprietary database containing 226 audit engagements from an international public accounting firm. We examine three previously uninvestigated audit firm factors that potentially influence audit report lag and are controllable by the auditor: (1) incremental audit effort (e.g., hours), (2) the resource allocation of audit team effort measured by rank (partner, manager, or staff), and (3) the provision of nonaudit services (MAS and tax). The results indicate that incremental audit effort, the presence of contentious tax issues, and the use of less experienced audit staff are positively correlated with audit report lag. Further, audit report lag is decreased by the potential synergistic relationship between MAS and audit services.

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The Determinants of Audit Expectation Gap: An Empirical Study from Kingdom of Bahrain

Accounting and Finance Research ◽

10.5430/afr.v7n3p54 ◽

2018 ◽

Vol 7 (3) ◽

pp. 54 ◽

Cited By ~ 2

Author(s):

Sayed Ali Ahmed Alawi ◽

Rami Mohammad Abu Wadi ◽

Gagan Kukreja

Keyword(s):

Financial Reporting ◽

Quantitative Research ◽

Financial Statements ◽

International Standards ◽

Kingdom Of Saudi Arabia ◽

The Public ◽

Financial Reporting Standards ◽

Expectation Gap ◽

Audit Firms ◽

National Bank

The research aims at identifying the determinants of audit expectation gap between the auditors and the users of financial statements in the Kingdom of Bahrain. This issue is noticed in many frauds or errors or illegal matters by the general public after every scam whether Enron and WorldCom from United States or Satyam and Punjab National Bank from India or Tesco and BHS from United Kingdom or Mobily from Kingdom of Saudi Arabia. As per International Standards on Auditing (ISAs), auditors are not responsible to detect each and every fraud or error or illegal act as it is the responsibility of management. However, auditors are expected to assess the possibility of an error or fraud to occur and assess risks of material misstatement due to error or fraud and they are supposed to express their independent and objective opinion on financial statements whether financial statements are prepared in accordance to suitable criteria (International Financial Reporting Standards in the case of Bahrain).This quantitative research and its descriptive design aims empirically to analyze determinants that may impact the audit expectation gap in the Kingdom of Bahrain. The study used a detailed questionnaire as a measuring instrument across the sample group to measure 4 determinants that are expected to have a significant impact on the level of the audit expectation gap. Those determinants are the efforts of auditors, the skills of auditors, the knowledge of the public about the audit profession and the users’ needs from auditors. The research inferred that identified factors found to have a significant impact on the level of audit expectation gap. It is recommended that audit firms should provide training to the audit staff that how to utilize the required efforts in conducting an audit engagement and go extra miles to fill the gap. Furthermore, the auditors should keep themselves updated about the latest frauds and the best audit practices.

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Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.280 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3255-3269

Author(s):

Fery Derianto ◽

Fefri Indra Arza

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Financial Statements ◽

Financial Statement ◽

Manufacturing Companies ◽

Return On Assets ◽

Dummy Variable ◽

Analysis Technique ◽

Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

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ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PT. FORTUNA INTI ALAM

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.01.17131.2017 ◽

2017 ◽

Vol 12 (01) ◽

Author(s):

Marddyanto Dwi Saputra ◽

Jullie J. Sondakh ◽

Treesje Runtu

Keyword(s):

Decision Making ◽

Cash Flow ◽

Descriptive Analysis ◽

Accounting Standards ◽

Financial Statements ◽

Financial Accounting ◽

Financial Statement ◽

Public Accountability ◽

Financial Situation ◽

Chartered Accountants

The financial statements in principle are the result of the accounting process used to communicate the financial situation to internal and external parties that are aimed at decision making. The importance of the financial statements, then the financial statement should be prepared carefully and without errors. Financial Accounting Standards generally are not in accordance with entities whose accountability is not as significant. Therefore, the Institute of Indonesia Chartered Accountants (IAI) has issued Financial Accounting Standards Entity Without Public Accountability (SAK ETAP) intended for entities that do not have significant public accountability and publish financial statements for general purposes for external users. This study aims to analyze the implementation of ETAP in the presentation of PT. Fortuna Inti Alam’s financial statement. The method used in this study is comparative descriptive analysis. Results of this research is based on the financial statements of 2016 show that PT. Fortuna Inti Alam has implemented ETAP but it is not fully complete yet. The Company has not presented Statement of Owner’s Equity, Cash Flow Statement, and Notes to Financial Statements. This research suggests that companies can prepare components of other financial statements in accordance with applicable standards.Keywords : Financial Statements, SAK ETAP.

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PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR COST) BERDASARKAN MOTIF KEUANGAN, MOTIF ETIKA, DAN MOTIF ALTRUISTIK TERHADAP CORPORATE FINANCIAL PERFORMANCE

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v9i1.876 ◽

2017 ◽

Vol 9 (1) ◽

Author(s):

Markus Djohan Utama ◽

Devica Pratiwi

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Financial Statement ◽

Future Research ◽

Altruistic Motive ◽

Financial Motive ◽

Spss Software ◽

Corporate Social ◽

The Cost ◽

Positive Effect

This research aimed to determine the effect of CSR cost that the company paid for community, social, environment, etc. based on financial motive, ethic motive and altruistic motive simultaneously or partial, on the ROE and ROS of company.The research is quantitative research with the help of IBM SPSS Software 21 version with regression analysis. Population of this research is manufactured company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2014. Samples were collected by purposive sampling method and 10 companies are used for this research.The result of the test is CSR cost based on ethic motive have a positive significant effect on ROE and ROS (sig. < 0,05). However, both CSR cost based on financial motive and altruistic motive have no-significant effect on ROE and ROS (sig. > 0,05). For the future research, the researcher recommend that the company which listed on Indonesia Stock Exchange are more transparent and detailed information on the CSR include the activities, the CSR target, the cost that company spend and all the other data about CSR. Then, the company which do the CSR investment and transparent with the CSR report can attract other potential investor for the company, so that can make a positive effect on the financial statement.<br />Keywords: CSR Motive, Financial Motive, Ethic motive, Altruistic Motive

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Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽

10.35591/wahana.v1i24.292 ◽

2021 ◽

Vol 24 (1) ◽

pp. 12-32

Author(s):

Suwardi Suwardi

Keyword(s):

Private Universities ◽

Financial Statements ◽

Financial Statement ◽

Educational Institutions ◽

Research Use ◽

Literature Study ◽

Non Profit ◽

The Government ◽

Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

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The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

Binus Business Review ◽

10.21512/bbr.v9i3.4311 ◽

2018 ◽

Vol 9 (3) ◽

pp. 177-186 ◽

Cited By ~ 1

Author(s):

Nera Marinda Machdar ◽

Dade Nurdiniah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Institutional Ownership ◽

Financial Statements ◽

Financial Statement ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

The Public ◽

Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

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How Practices of Managing Partnerships Contributes to the Value Creation—Public–Social Partnership Perspective

Sustainability ◽

10.3390/su10124816 ◽

2018 ◽

Vol 10 (12) ◽

pp. 4816

Author(s):

Aldona Frączkiewicz-Wronka ◽

Martyna Wronka-Pośpiech

Keyword(s):

Public Space ◽

Social Services ◽

Empirical Data ◽

Public Management ◽

Quantitative Research ◽

Management Practices ◽

New Public Management ◽

Public Value ◽

Social Partnership ◽

The Public

In this paper, the authors aim to answer the question of which model of public management—Public Administration, New Public Management, or Collaborative Public Management—is conducive to achieving better results in the public-social partnership. We understand public–social partnership as an activity undertaken in collaboration between organizations operating both in the public and social sectors. We also claim that Collaborative Public Management fosters sustainability in partnerships and should therefore be preferred in partnerships that are focused on delivering social services. In particular, we aim to find out how management practices that are used in the public-social partnership contribute to the co-creation of public value. The article brings together theoretical insights and empirical data. First, we integrate insights from different strands of literature. Next, empirical data are derived from two main sources: first, a specific case of the public-social partnership established by 18 institutions and organisations, followed by quantitative research that was conducted in 173 partnerships in Poland. Based on the presented case study, analysis of the survey results and in-depth interviews (IDIs) conducted with the 18 leaders of the organisations constituting the partnership, the observed pattern revealed the dominance of the Collaborative Public Management model contributing to the success of the partnership. It was also identified what actions were taken by the manager of the partnership in order to maintain links between the partners, build trust, and win their support and legitimisation in public space—all of which are necessary to create public value, which in turn contributes to the sustainability of the partnership.

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