PENGARUH TINGKAT KETERGANTUNGAN DAERAH, TEMUAN AUDIT BPK, JUMLAH SATUAN KERJA PERANGKAT DAERAH, DAN UKURAN LEGISLATIF TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH

This research aims to determine the influence of intergovernmental revenue, audit findings of the BPK, functional differentiation and legislative size to the level of disclosure of Local Government Financial Statements (LKPD) district/city in Aceh in 2015-2017. The population in this research is the Regency/city government in Aceh. The sample techniques in this study used the census method with 69 samples of the BPK-RI test Results Report of 2015-2017. The independent variables examined in this study were intergovernmental revenue, the BPK audit findings, the number of SKPD, and the legislative measures. While the dependent variable is the level of disclosure of Local Government Financial Statements (LKPD). The type of data used in this study is secondary data. The analyses used in this study were multiple linear regression. Subsequent data is processed by using the SPSS test tool. The results of the study showed the intergovernmental revenue, BPK audit findings, the number of SKPD, and the size of the legislature jointly impacted the level of LKPD disclosure. A partial intergovernmental revenue and the number of SKPD have a positive effect on LKPD disclosure rates, whereas BPK audit findings and legislative measures negatively affect LKPD disclosure rates.

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Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah

Jurnal Ilmiah Akuntansi Kesatuan ◽

10.37641/jiakes.v8i2.375 ◽

2020 ◽

Vol 8 (2) ◽

pp. 167-176

Author(s):

Rosalia Rosalia ◽

Pingky Dezar Zulkarnain

Keyword(s):

Local Government ◽

Local Governments ◽

Secondary Data ◽

Financial Statements ◽

Freedom Of Information ◽

Regional Government ◽

Significance Level ◽

Audit Opinion ◽

Independent Variables ◽

Local Budget

This study aims to find out several factors that affect the transparency of local governments after the enactment of Law Number 14 of 2008 concerning the Freedom of Information Act. This research focuses on the practice of the publication of local government financial statements and information about the local budget (APBD) on the website of each local government. The identified factors (independent variables) are accountability, regional potential and regional assets. In addition to knowing the partial effect of the independent variables on dependent variables, this study also aims to determine whether the accountability, regional potential, and regional assets simultaneously influence the transparency of regional government. The population of this study is 28 local governments in the province of West Java during the period of 2016 – 2018. Thus, the total number of samples is 84 . The type of data is secondary data. The analytical tool used is SPSS 24 for windows software. The analytical method is logistic regression analysis with a significance level of 5% The results show that accountability, regional potential and regional assets simultaneously influence the transparency of local government. The accountability variable that is proxied into audit opinion does not affect the transparency of local government. This means that the WTP opinion obtained by the regional government does not encourage the regional government to practice the publication of financial statements and APBD information on the respective regional government website. Furthermore, regional potential variables significantly influence the transparency of local governments. The higher regional potential, the greater the supervision of the community regarding the management of the region’s potential is. This encourages the regional government to be more transparent with its financial statements. The regional asset variable does not significantly influence regional transparency. This shows that high regional fixed assets does not directly make regional governments more transparent in disclosing their financial statement to the public. Key words : Accountability, Regional potential, Regional Asset, Publication, Transparency, Website

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Pengaruh Current Ratio Dan Debt To Equity Ratio Terhadap Profitabilitas ( ROE)

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.2051 ◽

2021 ◽

Vol 4 (2) ◽

pp. 828-837

Author(s):

Yosi Tiani ◽

Nanu Hasanuh

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Test Results ◽

Manufacturing Companies ◽

Current Ratio ◽

Return On Equity ◽

Independent Variables ◽

Equity Ratio ◽

The Relationship

This study aims to prove and analyze the effect of Current Ratio and Debt to Equity Ratio to Return on Equity in basic industrial and chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018.These are 76 companies listed on the Indonesia Stock Exchange 2016-2018. Of the 76 listed companies, 10 companies were selected using purposive sampling. The data used in this study are secondary data, with how to collect the information needed from idx in the form of financial statements for 2016-2018. The method used to analyze the relationship between independent variables with the dependent variable is multiple regression method, and assumption test. Results of the discussion shows that simultaneously the independent variables: Current Ratio and Debt to Equity Ratio with the F test, jointly affects the Return on Equity. Result partially with the t test, the variable Current Ratio and Debt to Equity Ratio have an effect against Return on Equity. Keywords : ROE, Debt to Equity Ratio, Current Ratio

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Pengaruh Kemandirian Keuangan Daerah, Diferensiasi Fungsional Dan Spesialisasi Fungsional Terhadap Tingkat Pengungkapan Wajib Laporan Keuangan Pemerintah Daerah

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v3i2.5390 ◽

2016 ◽

Vol 3 (2) ◽

pp. 105-118

Author(s):

Suparno Suparno ◽

Riska Nanda

Keyword(s):

Local Government ◽

Linear Regression ◽

Total Population ◽

Secondary Data ◽

Financial Statements ◽

Functional Differentiation ◽

Fiscal Year ◽

Functional Specialization ◽

Mandatory Disclosure ◽

Financial Independence

The purpose of this study was to examine the effect of local financial independence , functional differentiation and functional specialization of the level of mandatory disclosure of financial statements of local government . The average level of mandatory disclosure of the financial statements of local government in regencies/ cities in Aceh amounted to 48.65 % . The data used are secondary data from the financial statements of the second level governments . Total population in this study were 23 regencies/ cities in Aceh 2013-2014 fiscal year . Statistical method used to test the hypothesis is multiple linear regression . The results showed that, simultaneously local financial independence, functional differentiation and functional specialization affect the level of mandatory disclosure of financial statements of local government. Partially local financial independence affects the level of mandatory disclosure of financial statements of local government, functional differentiation affects the level of mandatory disclosure of financial statements of local government, and functional specialization affect the level of mandatory disclosure of financial statements of local government.

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Estimasi Pengaruh Faktor Internal Bank dan Stabilitas Makroekonomi terhadap Profitabilitas dengan Mediasi Rasio Pembiayaan Bermasalah di PT Bank Muamalat Indonesia

Jurnal MAPS (Manajemen dan Perbankan Syariah) ◽

10.32483/maps.v3i2.37 ◽

2020 ◽

Vol 3 (2) ◽

pp. 93-108

Author(s):

Annisa Siti Fathonah ◽

Dadang Hermawan

Keyword(s):

Secondary Data ◽

Financial Statements ◽

Significant Positive Effect ◽

Return On Assets ◽

Internal Factors ◽

Macroeconomic Factors ◽

Operating Income ◽

Significant Negative Effect ◽

Negative Effect ◽

Positive Effect

This study aims to determine and analyze how much influence the bank's internal factors such as Equity, Operational Costs per Operating Income (BOPO), Financing Deposit to Ratio (FDR), Non Performing Financing (NPF) as a mediator and external or macroeconomic factors namely inflation and Gross Domestic Product (GDP) on profitability represented by Return on Assets (ROA) at Bank Muamalat Indonesia for the period 2008-2018. The data used in this research are secondary data obtained from the publication of quarterly financial statements from 2008 to quarter 2 of 2018. The method that used in this research is path analysis with SPSS 20.0 as the analytical tool. The results of the study partially test the hypothesis (t-test), in substructure I shows that the capital variable has a significant negative effect on NPF, BOPO and inflation has a significant positive effect on NPF, FDR and GDP do not significantly influence NPF at Bank Muamalat Indonesia. In substructure II partially, Capital, BOPO, significant negative effect on ROA, FDR and NPF has a significant positive effect on ROA, Inflation and GDP does not significantly influence ROA while simultaneously significantly influencing ROA. Based on the sobel test, capital has a significant effect on ROA through NPF, BOPO has a significant effect on ROA through NPF, FDR has a significant effect on ROA through NPF, Inflation has a significant effect on ROA through NPF, while GDP has no significant effect on ROA through NPF.

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Transparency of local government in Indonesia

Asian Journal of Accounting Research ◽

10.1108/ajar-07-2018-0019 ◽

2018 ◽

Vol 3 (1) ◽

pp. 123-138 ◽

Cited By ~ 4

Author(s):

I Made Pradana Adiputra ◽

Sidharta Utama ◽

Hilda Rossieta

Keyword(s):

Local Government ◽

Financial Reporting ◽

Local Governments ◽

Financial Statements ◽

Political Environment ◽

Content Type ◽

Audit Opinion ◽

Government Response ◽

Positive Effect

Purpose The purpose of this paper is to provide empirical evidence about the influence of the size of local government, the quality of local government financial statements, the level of local government response to the disclosure of financial information and the local political environment on the transparency of local government in Indonesia. Design/methodology/approach The study sample consisted of 34 regional governments (provinces) in Indonesia in 2016, using purposive sampling and multiple regression analysis. Findings The results showed that the quality of financial reporting through the audit opinion and political environment have a significant positive effect on the transparency of local government in Indonesia. On the other hand, the size of the local government and local government response rate on the regulation do not affect the transparency of local government in Indonesia. Originality/value The agency, legitimacy and institutional theory have an important role in the underlying local government transparency practices in Indonesia. The results of this study should be used as the basis of thought and study to determine the factors that affect the performance of local governments from the financial and non-financial aspects.

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Infrastruktur Jalan Terhadap Peningkatan Kinerja Ukm Tas

INOVATOR ◽

10.32832/inovator.v7i2.1467 ◽

2018 ◽

Vol 7 (2) ◽

pp. 168

Author(s):

Leny Muniroh

Keyword(s):

Production Function ◽

Data Use ◽

Secondary Data ◽

T Test ◽

Positive Sign ◽

Infrastructure Development ◽

Independent Variables ◽

Medium Enterprise ◽

Positive Effect ◽

Observation Period

<p>The research objective are to analyze handbag Small-Medium Enterprise (SME) performance and the effect of infrastructure development on MSE performances in Bojong Rangkas Village, District of Ciampea, Bogor Regency. The research conducted from Pebruary to May 2010. Primary and secondary data use to the purposes. The sampling consisted of 30 SME respondents for observation period 2008 and 2009. The production function specified using Cobb-Douglass. The regression results indicated the model significant at ? = 0.05. Sig-t test indicates that all independent variables shows positive sign. At ? = 0.30, labor (0.172), material (0.000) and dummy year (0.272) has positive and significant effect on production. This result indicate that road infrastructre development has positive effect on handbag SME production. As reccomendation, there is a need another support such as soft infrastructure (training) to realize the location as center of handbag SME in the regency</p>

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AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN PEMERINTAH DAERAH SERTA POTENSI WHISTLEBLOWING ATAS PENYALAHGUNAAN DANA

Jurnal Wahana Akuntansi ◽

10.21009/wahana.13.012 ◽

2018 ◽

Vol 13 (1) ◽

pp. 13-28

Author(s):

Anggi Saputra ◽

Intiyas Utami ◽

Ika Kristianti

Keyword(s):

Local Government ◽

Financial Reporting ◽

Good Governance ◽

Secondary Data ◽

Civil Servants ◽

City Government ◽

Primary Data ◽

Government Agencies ◽

Government Sector ◽

High Level

The high level of corruption in the Indonesian government sector makes good governance difficult to achieve. Accountability and transparency is a must in the effort to realize good governance. The efforts to reduce the level of corruption in Indonesia is the awareness of civil servants to disclose the fraud in the workplace agencies. This research uses qualitative methods with the aim to describe the implementation of accountability and transparency of local government financial reporting as well as identify potential whistleblowing for misuse of funds. This research uses primary data in the form of in-depth interviews with informants and secondary data in the form of financial statements of Salatiga local government that has been audited by BPK. The resource persons in this research are civil servants domiciled in Salatiga City and work in SKPD Salatiga City in the finance department of each SKPD. The results of this research indicate that Salatiga City Government has been accountable and transparent in local government financial reporting as well as there is no potential whistleblowing for misuse of funds. The results of this research can be used as an evaluation material for government agencies to establish a good whistleblowing mechanism so that civil servants working in government agencies are more willing to disclose the fraud. Keywords: Accountability, Civil Servant, Good governance, Transparency, Whistleblowing.

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Effects of Happiness Levels in Asia

Jurnal Ekonomi Pembangunan ◽

10.22219/jep.v18i1.11366 ◽

2020 ◽

Vol 18 (1) ◽

pp. 51

Author(s):

Rully Firmansyah ◽

Dyah Wulansari

Keyword(s):

Life Expectancy ◽

Quantitative Methods ◽

Secondary Data ◽

Data Sources ◽

Significant Positive Effect ◽

Independent Variables ◽

Education And Health ◽

Secondary Data Sources ◽

Positive Effect

Happiness is the main goal in life. To measure someone's happiness is not easy, many opinions have emerged. Some say happiness can be measured through the satisfaction of one's life, some say happiness is measured through one's income, education, and health. The number of people's opinions to measure one's happiness appears as an indicator of happiness. At present, there are 48 indicators. One of the most accurate is HPI. The HPI indicator is very important for a country to increase the happiness of its people. Example: life expectancy in a country will increase and unemployment will decrease because a person has extensive knowledge and knowledge that is needed both by himself and the company that will accept him as his employee. The purpose of this study is to find out how HDI influences, life expectancy, unemployment on the level of happiness of people in ASIA. In this study using secondary data sources conducted by taking HDI data, life expectancy, unemployment in ASIA, and HPI data on ASIA. The results of the analysis using quantitative methods indicate that the independent variables namely HDI, life expectancy, and unemployment. Has a significant positive effect on the HPI dependent variable.

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Analyzing the Effect of Board of Commissioners’ Characteristics, Managerial Ownership, and Financial Performance on Financial Risk Disclosure

Sebelas Maret Business Review ◽

10.20961/smbr.v3i1.14960 ◽

2019 ◽

Vol 3 (1) ◽

Author(s):

Muhammad Syafwan Hady

Keyword(s):

Financial Performance ◽

Financial Risk ◽

Control Variable ◽

Secondary Data ◽

Target Population ◽

Financial Statements ◽

Managerial Ownership ◽

Risk Disclosure ◽

Independent Variables

<p>This study aims to examine the role of the board of commissioners’ characteristics, managerial ownership, and financial performance on financial risk disclosure. The target population of this study was sharia banks registered in the Indonesian banking directory in 2012-2016. This study used secondary data in the form of annual financial statements obtained from the source sites of each bank. Using purposive sampling, 11 sharia banks in Indonesia were selected as the appropriate sample. This study employed a scoring technique to measure the level of financial risk disclosure. The results show that the independent variables including the board of commissioners size, independent board of commissioners proportion, profitability, and size as the control variable significantly influenced the variable of FRD. However, the variable of CAR, FDR, and managerial ownership had no effect on financial risk disclosure. The result of F test showed that independent variables included in the regression model simultaneously affected the dependent variable.</p>

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ANALISA FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN OTOMOTIF DAN KOMPONEN DAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Jurnal Wahana Akuntansi ◽

10.21009/wahana.112.02 ◽

2016 ◽

Vol 11 (2) ◽

pp. 1

Author(s):

Joko Suryanto ◽

Indra Pahala

Keyword(s):

Financial Reporting ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Public Ownership ◽

Audit Opinion ◽

Independent Variables ◽

Equity Ratio ◽

The Relationship

This research aims to examine the effect of the relationship between firm size, profitability, solvency, public ownership, and the audit opinion on the timeliness of financial reporting. The dependent variable in the form of timekeeping company deliver the financial statements to the Stock Exchange. Meanwhile for the independent variables such as firm size measured by total asets of the company, profitability is measured by profit margin ratio, solvency measured by debt-to-equity ratio, public ownership is measured by the percentage of the number of shares owned by the community, and the audit opinion is measured with an unqualified opinion and otherwise unqualified. This study uses secondary data with population automotive companies and telecommunications components and annual financial statements issued on the Stock Exchange in the period 2010-2012. From the analysis conducted in this study it can be concluded that the size of the company significantly influence the timeliness of financial reporting. While profitability, solvency, public ownership, and the audit opinion does not affect the timeliness of financial reporting. Keywords: Company Size, Profitability, Solvency, Public Shareholding, Opinion Audit and Financial Reporting Timeliness.

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