Joint audit as a tool to improve the quality of financial report: Field study: (environment of professional practice in the Arab Republic of Egypt): المراجعة المشتركة كأداة لتحسين جودة التقارير المالية دراسة ميدانية: (بيئة الممارسة المهنية في جمهورية مصر العربية)

2021 ◽  
Vol 5 (19) ◽  
pp. 116-101
Author(s):  
Salwa Hussein Roshdy Ismail Salwa Hussein Roshdy Ismail
Keyword(s):  
Social Science ◽  
Professional Practice ◽  
Positive Relationship ◽  
Audit Process ◽  
Financial Reports ◽  
Testing Hypotheses ◽  
Financial Report ◽  
Descriptive Approach

This research aims to clarify the role of the joint review in improving the quality of financial reports. In the completion of this research, the researcher relied on the analytical descriptive approach and relied on the Statistical Package for Social Science Spss / Pc + in testing hypotheses, analyzing the sample and discharging data. Classifying and analyzing them. The research concluded that there is a positive relationship between the application of the joint audit and the increase in the quality of the audit process, and the existence of a positive relationship between the joint audit and the quality of financial reports. The research recommended the necessity of obliging the major offices to cooperate with each other to develop methods of professional practices such as the joint audit method and to clarify its importance and advantages.

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

scholarly journals The Role of Strategic Thinking Patterns in the Quality of Administrative Decision Making

2018 ◽  
Vol 2 (2) ◽  
pp. 1-21
Author(s):  
Ahlam Ibrahim Wali ◽  
Muzaffar Hamed Ali ◽  
Ahmed Azan Sharif
Keyword(s):  
Decision Making ◽  
Strategic Thinking ◽  
Managerial Decision ◽  
Holistic Thinking ◽  
Descriptive Approach ◽  
University Leaders ◽  
The University ◽  
Diagnostic Thinking

The aim of the research is to identify the role of strategic thinking patterns (holistic, abstract, diagnostic, schematic) among the university leaders in the faculties of the University of Salahuddin / Erbil. In order to reach this goal, (The type of holistic thinking, the pattern of abstract thinking, the pattern of diagnostic thinking, the pattern of schematic thinking), while the third axis of the dependent variable relates to the quality of administrative decision making. The questionnaire was distributed to 100 respondents Aclasia and the meanings of the deans and heads of scientific departments, has been pursuing the analytical descriptive approach as a way to research was the use of statistical methods SPSS to get to the search results, and research found a set of results 1-There are levels of (types of strategic thinking and quality of administrative decision-making) among the university leaders in faculties of Salahuddin University / Erbil. 2-There is a positive positive relationship between all types of strategic thinking and the quality of administrative decision-making 3- There is a significant impact of the types of strategic thinking in the quality of administrative decision - making. Based on the findings, the researchers recommended that the university leaders at the university be given an interest in strategic thinking as an important factor in the quality of managerial decision making

scholarly journals Metodología para la dirección de las prácticas preprofesionales en la familia de especialidades Mecánicas en la Educación Técnica Profesional

2016 ◽  
pp. 143
Author(s):  
Fredys García González ◽  
Vivian Arencibia Fernández
Keyword(s):  
Vocational Education ◽  
Professional Practice ◽  
Management Practices ◽  
Technical Training ◽  
Professional Practices ◽  
Role Of Teachers ◽  
Technical And Vocational Education ◽  
Training Of Personnel

RESUMENLas prácticas preprofesionales en las especialidades de Mecánica en la Educación Técnica y Profesional han presentado limitaciones en la calidad de formación del egresado, cuestión motivada fundamentalmente por las deficiencias en la preparación para la dirección del sistema de influencias. De este modo, en el presente artículo se presenta una metodología para la dirección de las prácticas, la cual ha sido diseñada teniendo en cuenta las funciones de los profesores y tutores. La introducción de esta ha facilitado la preparación técnica y metodológica del personal implicado.Palabras clave: Práctica preprofesionales, técnico en formación, tutor.Methodology for conducting pre-professional practices in the Mechanics specialty in Professional Technical EducationABSTRACTPre-professional practices in the mechanics field at the technical and vocational education had limitations in the quality of training for graduates, due mainly to deficiencies in preparing the management of the influence system. This article presents a methodology for management practices, which was designed taking into account the role of teachers and tutors. Its introduction has facilitated the technical and methodological training of personnel involved.Key words: Pre-professional practice, technical training, tutor.

scholarly journals Pengaruh Kualitas Laporan Keuangan Terhadap Efisiensi Investasi

2019 ◽  
Vol 28 (2) ◽  
pp. 828
Author(s):  
Gede Diatmika Putra ◽  
I Gst Ayu Eka Damayanthi
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Investment Efficiency ◽  
Analysis Model ◽  
Financial Reports ◽  
Financial Report ◽  
Logistics Regression ◽  
Descriptive Statistical Analysis

The aim of this research is to determine how the quality of financial reports on underinvestment and overinvestment conditions are affected. The research was conducted on mining companies listed in the Indonesian Stock Exchange in 2017. The number of samples on this research is 38 companies. The method of data collection used is non-technical sampling method with purposisive sampling. The analysis of the data analysis used is descriptive statistical analysis, model feasibility, multi-logistics regression analysis, and Walid statistics test. The analysis found that the quality of financial reports is negative in underinvestment and overinvestment conditions. The company's high quality financial report would result in a decrease in company probants that experienced underinvestment conditions compared to the company's probability in normal investment conditions. The quality of good financial reports can improve monitoring function for shareholders in monitoring investment decisions made by managers to avoid overinvestment conditions.Keywords: Investment efficiency, unverinvestment, overinvestment, the quality of financial report.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH KABUPATEN MAJALENGKA

2021 ◽  
Vol 4 (1) ◽  
pp. 70-79
Author(s):  
Mochamad Febri Sayidil Umam ◽  
Tito Marta Sugema Dasuki
Keyword(s):  
Local Government ◽  
Internal Audit ◽  
Sampling Technique ◽  
Department Head ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Finance Department

Abstrak This research aims to determine empirical evidence about the effect of the use of financial accounting information systems, human resource competence, and the role of internal audit on the quality of financial reports of the Local Government Majalengka. The research method uses a descriptive verification approach. The population in this study were employees of the Local Government of Majalengka. The sampling technique used was purposive sampling. The sample of this study was 135 employees in the finance department (head of department and financial staff). The research is explanotary research which relates to the position of the studied variables and the influence between one variable and the research variable. The data analysis technique used multiple regression analysis with SPSS software. The results of this study indicate that partially the use of SIAKD has no significant effect on the quality of LKPD, HR competence has a significant effect on the quality of LKPD, the role of Internal Audit has a significant effect on the quality of LKPD. Simultaneously the use of SIAKD, HR competence and the role of Internal Audit have a significant effect on the quality of LKPD.    

scholarly journals Hubungan penerapan sistem akuntansi keuangan terhadap kualitas laporan keuanganpada dinas pengelolaan keuangan dan asset daerah kota bukittinggi

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Lukman Ardiansyah ◽  
Kiki Rahmadani
Keyword(s):  
Local Government ◽  
Correlation Analysis ◽  
Key Words ◽  
Correlation Coefficient ◽  
Financial Accounting ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Analysis Methods

AbstractBukittinggi city in financial reports in a few years ago still not meet the criteria of the value of the required information visible gain from the opinions of Local Government Financial Report Bukittinggi city. One of the guidance in the assessment of a financial report of the compliance to the regulation and the presentation of the financial report with the criteria that have been assigned. The purpose of this research is to know the influence of the implementation of regional financial accounting system to the quality of the Regional Financial Report on DPKAD Bukittinggi city. Announcement of samples in this research are using Slovin method by as much as 77 respondents. Analysis methods used namely Rank Spearmen Correlation analysis. The findings of this research shows that the implementation of regional financial accounting system have positive and significant impact on the quality of the Regional Financial Report on DPKAD Bukittinggi city. This can be seen from the results of the assessment of the respondents against the implementation of regional financial accounting system reached 95%. While the quality of the Regional Financial Report produced DPKAD Bukittinggi city is very good with the level of the assessment respondents reached 90%. As well as the significant value by using Correlation Coefficient analysis Rank Spearmen reach 0,564.Key Words: financial accounting system (earlier), the quality of Financial Report

scholarly journals The Impact of The Quality of Financial Statements on Local Revenue Using Examination Opinion Results as Moderating Variable

2017 ◽  
Vol 6 (1) ◽  
pp. 122-133
Author(s):  
Arik Susbiyani
Keyword(s):  
Local Governments ◽  
Financial Statements ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report ◽  
Local Revenue ◽  
Positive Effects ◽  
The Impact ◽  
The Relationship

This study aimed to examine the influence of the financial statements on local revenue by using the results of the examination opinion as moderating variable. The study used Legitimacy Theory to explain and analyze the relationship between variables. The population in the study was all the districts and cities in Indonesia totaling 497 county and city governments. The sampling method used in the study was judgment sampling. Samples that met the criteria of the study were 116 local governments. The analytical tool used in this research was the analysis of MRA (Moderated Regression Analysis). The results showed that the effects of the partial test of the quality of financial reports to local revenues were not significant positive effects. While the partial test results stating the influence of audit opinion on local revenue having positive effects were not significant. Other results showed that the interaction between the results of the examination opinion to the quality of financial statements was insignificant on the quality of financial statements. In other words, the results of the examination opinions moderated (strengthened) the relationship between quality of financial report on local revenue of district and city governments in Indonesia.

scholarly journals PENGARUH PEMAHAMAN MANAJER TENTANG STANDAR AKUNTANSI KEUANGAN SYARIAH DAN PERAN DEWAN PENGAWAS SYARIAH TERHADAP KUALITAS LAPORAN KEUANGAN BPRS DI ACEH

2017 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Suazhari Suazhari
Keyword(s):  
Social Science ◽  
Human Resources ◽  
Financial Reporting ◽  
Supervisory Board ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Purposive Sampling

This study aimed to determine the effect of managers understanding of sharia financial accounting standards, and the influence of Islamic Sharia Supervisory Board on the quality of the financial statements of BPRS in Aceh. The qualified financial statements has principal characteristics: understandable, relevant, reliable and comparable. The manager understanding of Sharia Financial Accounting Standards and the role of Islamic Sharia Supervisory Board should play a role in achieving quality financial statements. Factor of limited human resources can be a factor that will not achieve the quality of financial reporting. Managers and Sharia Supervisory Board on the BPRS are two of the human resources role in BPRS operations. The sample in this study is the BPRS in Aceh. Survey respondents totaled 35 people who have positions in the BPRS as a director, managers and the Sharia Supervisory Board. Sampling was purposive sampling. The analysis method used is multiple linear regression using the computer software Statistical Package for Social Science (SPSS). The results of this study showed a significant effect between managers understanding of Sharia Financial Accounting Standards on the quality of financial reporting and the existence of a significant effect between the role of the Sharia Supervisory Board on the quality of financial statements.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan pengaruh Dewan Pengawas Syariah terhadap kualitas laporan keuangan BPRS di Aceh. Laporan keuangan berkualitas memiliki karakteristik kualitatif pokok yaitu: dapat dipahami, relevan, handal dan dapat dibandingkan. Pemahaman manajer tentang Standar Akuntansi Keuangan Syariah dan Peran Dewan Pengawas Syariah semestinya berperan dalam mewujudkan laporan keuangan yang berkualitas.Faktor keterbatasan sumber daya manusia dapat menjadi faktor yang menghalangi tidak tercapainya laporan keuangan yang berkualitas.Manajer dan Dewan Pengawas Syariah pada BPRS merupakan dua diantara sumber daya manusia yang berperan dalam operasional BPRS.Sampel pada penelitian ini adalah BPRS yang ada di Aceh.Responden penelitian berjumlah 35 orang yang memiliki jabatan di BPRS sebagai direktur, kepala bagian dan Dewan Pengawas Syariah.Pengambilan sampel secara purposive sampling. Metode analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan software komputer Statistical Package for Social Science (SPSS).Hasil penelitian ini menunjukkan adanya pengaruh yang signifikan antara pemahaman manajer tentang Standar Akuntansi Keuangan Syariah terhadap kualitas laporan keuangan dan juga adanya pengaruh yang signifikan antara peran Dewan Pengawas Syariah terhadap kualitas laporan keuangan.

scholarly journals Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan pada Satuan Kerja Pemerintah Daerah Kabupaten Nias Selatan

2019 ◽  
Vol 10 (2) ◽  
pp. 96-109
Author(s):  
Patricia Diana ◽  
Chermian Eforis ◽  
Maria Stefani Osesoga
Keyword(s):  
Local Government ◽  
Internal Control ◽  
Financial Statements ◽  
Primary Data ◽  
Survey Method ◽  
Financial Reports ◽  
Financial Report ◽  
Report Quality ◽  
The Impact

The purpose of this study was to examine the impact of the implementation of Sistem Informasi Manajemen Daerah (SIMDA) toward financial report quality of local government in Nias Selatan. The Indonesian government has encouraged each region to implement Sistem Informasi Manajemen Daerah (SIMDA). SIMDA is an e-government system developed by the Deputi Pengawasan Bidang Penyelenggaraan Keuangan Daerah in order to improve internal control in regional reporting, including local government financial reports. The study was conducted using a survey method to provide the questionnaries to Kepala Sub Bagian Keuangan, Kepala Sub Bagian Program, and Bendahara in 63 Satuan Kerja Perangkat Daerah (SKPD) Nias Selatan. The data used in this study was primary data. There were 154 questionnaries distributed for this research, but only 140 questionnaries returned and used in this research. Data processing using SPSS 24 application with simple regression method.    The result of this study was implementation of Sistem Informasi Manajemen Daerah (SIMDA) has significant impact toward financial report quality of local government in Nias Selatan.   Keywords        : financial report quality, local government financial statements, SIMDA

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