scholarly journals THE EFFECT OF MSME’s FINANCIAL STATEMENTS QUALITY TO BANKING CREDIT ACCESSIBILITY

2020 ◽  
Vol 4 (03) ◽  
Author(s):  
Rizka Rahmah Asaidah ◽  
Khairina Nur Izzaty
Keyword(s):  
Annual Report ◽  
Financial Statements ◽  
Bank Loans ◽  
Annual Reports ◽  
Primary Data ◽  
Analysis Technique ◽  
Banking Credit ◽  
Positive Effect

The purpose of this study is examine the extent to which SMEs actors prepare annual reports and how the level of loan access that can be received by SMEs with quality annual reports. This study uses primary data obtained from question with respondents of 50 SMEs at Rumah Kreatif BUMN Bank BRI Cabang Pandanaran Semarang. The analysis technique used multiple linier regression. The results of this study indicate that the quality of SMEs annual report and loan term has no effect on the bank loans access, this is due to the low SMEs annual reports that cause banks to still doubt the trust related to their annual report. While the size of the business, length of business, and loan collaterals have a positive effect on the amount of bank loans access.

scholarly journals Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

2018 ◽  
Vol 5 (02) ◽  
pp. 201-212
Author(s):  
Pipit Awwalina Farihin Yadinta ◽  
Suratno Suratno ◽  
J.M.V Mulyadi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SEMARANG

KINERJA ◽  
2016 ◽  
Vol 20 (2) ◽  
pp. 179
Author(s):  
Lilis Setyowati ◽  
Wikan Isthika ◽  
Ririh Dian Pratiwi
Keyword(s):  
Human Resources ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Role Of It ◽  
Positive Effect

AbstractThe purpose of this study is analyze the factors influence the quality of financial statement .This study uses primary data obtained from questionnaires to accounting of SKPD Semarang. The method used in this research is multiple regression analysis. The results of this study indicate that (1) the variable role of information technology did not significantly affect the quality of financial statements, (2) the competence of human resources significant positive effect on the quality of financial statements, (3) the role of internal audit significant positive effect on the quality of financial statements.Keywords: role of IT, competence of human resources, role of internal audit, and quality of financial statement

scholarly journals Pengaruh Pengalaman Auditor, Locus of Control dan Pengetahuan Mendeteksi Kekeliruan terhadap Audit Judgment di Kantor BPKP Perwakilan Sumatera Utara

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 239
Author(s):  
Antonius KAP Simbolon ◽  
Ruth Anggie Panjaitan ◽  
Jitro Sebayang ◽  
Chintya Tarihoran ◽  
Monica Lb Tobing
Keyword(s):  
Locus Of Control ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Questionnaire Data ◽  
Collection Method ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Positive Effect

The auditor is a profession whose job is to audit financial statements. This research was aimed to obtain empirical evidents on effects of auditor’s experience, locus of control and knowledge to detect mistakes positive effect on audit judgment. This research was conducted at BPKP Sumatera Utara province with the primary data collection method is using questionnaire data. The samples used are 95 people is calculated using the formula Slovin. Data have valid and reliable, meet the classic assumption test. The analysis technique used is Multiple Linear Regression Analysis with software SPSS. The results of the research showed that auditor’s experience, locus of control and knowledge to detect mistakes have a significant positive effect on audit simultan and partial judgment

scholarly journals Financial Impact on the Accountability of Malaysian State Islamic Religious Councils (SIRC)

2018 ◽  
Vol 15 (2) ◽  
pp. 21-38
Author(s):  
Rosnia Masruki ◽  
Khaled Hussainey ◽  
Doaa Aly
Keyword(s):  
Voluntary Disclosure ◽  
Regression Models ◽  
Annual Report ◽  
Control Variable ◽  
Financial Statements ◽  
Annual Reports ◽  
Policy Makers ◽  
Financial Report ◽  
Financial Characteristics

This paper aims to identify whether Malaysian State Islamic Religious Councils (SIRC) financial characteristics have a significant impact on the accountability of Malaysian State Islamic Religious Councils (SIRC). A content analysis approach was used to examine the extent and quality of disclosure in the annual reports of SIRC, indicating accountability of SIRCs. This paper used the self-developed disclosure index that applies specifically for SIRC. Multiple regression was used to examine the financial determinants of the extent and quality of disclosure. The result of the regression models revealed that the extent and quality of SIRC disclosure is influenced by organisational characteristic, namely size. This study suggests that disclosure in the annual report, in particular the non-financial performance, increases with the amount of zakat collection, thereby demonstrating SIRC’s responsibility. Next, the control variable of accessibility is found to be significantly related to financial statements. Obliged to produce financial statements, SIRC are more likely to disclose more information in the financial statements. This research finding has important implications for regulators, policy makers and top officials in SIRC, by monitoring the quality of disclosure, supporting the notion of public accountability, which appreciates the public’s right to get inform about SIRC. Despite the voluntary disclosure of a non-financial report, SIRC should consider producing a comprehensive annual report for the discharge of their accountability and thus, encourage more funding. They should be more transparent to enhance accessibility, concerning the extent and quality of the disclosure.

scholarly journals PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI

2017 ◽  
Vol 22 (3) ◽  
Author(s):  
Estralita Trisnawati ◽  
Roy Sembel ◽  
Juniati Gunawan ◽  
Waluyo Waluyo
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Analysis Model ◽  
Positive Effect ◽  
Path Analysis Model

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.

Pengaruh Kompetensi Independensi dan Motivasi Auditor Terhadap Kualitas Audit Internal

2021 ◽  
Vol 3 (1) ◽  
pp. 233-247
Author(s):  
Jefry Naldi ◽  
Halmawati Halmawati
Keyword(s):  
Data Analysis ◽  
Internal Audit ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Data Source ◽  
The City ◽  
Positive Effect

This study aims to determine the extent of: The influence of competence, independence, and auditor motivation on the quality of internal audit at BUMS and BUMN in Padang City. The population in this study are private companies and state-owned companies in the city of Padang which have several internal auditors in the company. The sample in this study were all internal auditors in private companies and state-owned companies in the city of Padang. The data source is primary data. The technique of studying data with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence has a positive effect on the quality of internal audit, where the coefficient β of competence is positive at 0.092 and the t value is 1.791 with a significance value of 0.048> 0.05. (2) Independence has no significant effect on the quality of internal audit, where the independence β coefficient is negative at 0.007 and the t value is -0.135 with a significance value of 0.893> 0.05. (3) Auditor motivation has no effect on the quality of internal audit, where the coefficient β of motivation is negative at 0.058 and the t value - 0.761 with a significance value of 0.449> 0.05.  

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA SEBAGAI VARIABEL MODERASI PADA KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 11 (2) ◽  
pp. 164-169
Author(s):  
Ni Made Vita Indriyani ◽  
I Wayan Gde Yogiswara Darma Putra
Keyword(s):  
Corporate Governance ◽  
Financial Statements ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This research examines the effect of Good Corporate Governance (GCG) and Culture of Tri Hita Karana as a moderating variable on the Quality of Financial Statements with the location of research at a money changer company in Badung Regency. In this research, the analysis technique used is moderated regressions analysis (MRA). The questionnaire returned in this research amounted to 82%. Research respondents included owners, accounting, managers and tellers. Based on the results of the analysis, it was concluded that H1 was accepted. This means that Good Corporate Governance has a positive effect on the quality of financial statements. H2 is also accepted which means THK culture strengthens the influence of Good Corporate Governance on the quality of financial statements. Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan Budaya Tri Hita Karana sebagai variabel moderasi pada Kualitas Laporan Keuangan dengan lokasi penelitian pada money changer di Kabupaten Badung. Dalam penelitian ini, teknik analisis yang digunakan adalah moderated regressions analysis (MRA). Kuesioner yang kembali pada penelitian ini berjumlah 82%. Responden penelitian meliputi pemilik, akunting, manajer dan teller. Berdasarkan hasil analisis, disimpulkan bahwa H1 diterima. Hal ini berarti Good Corporate Governance berpengaruh positif signifikan pada kualitas laporan keuangan. H2 juga diterima yang berarti budaya THK memperkuat pengaruh Good Corporate Governance pada kualitas laporan keuangan.

scholarly journals Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi

2018 ◽  
Vol 5 (02) ◽  
pp. 201-212
Author(s):  
Pipit Awwalina Farihin Yadinta ◽  
Suratno Suratno ◽  
J.M.V Mulyadi
Keyword(s):  
Sampling Method ◽  
Tax Compliance ◽  
Jel Classification ◽  
Primary Data ◽  
Collection Method ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Questionnaire Method ◽  
Positive Effect

ABSTRACT This study aims to test and analyze empirically the effect of tax authority service quality, justice dimensions and taxpayer awareness on individual tax compliance. A common problem in this study is that the level of mandatory compliance in Tax Service Office in Depok has fluctuated every year. The population in this study is an individual taxpayer in Tax Service Office Depok. Until the end of 2015 there were 241,518 active taxpayers. Sampling is done by proportional sampling method. The number of samples is determined by 110 people. The primary data collection method used is the questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques. Based on the results of the analysis conducted, evidence was obtained that the quality of service of the tax authorities, the dimensions of justice and awareness of taxpayers had a significant positive effect on individual tax compliance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak terhadap kepatuhan pajak orang pribadi. Permasalahan umum dalam penelitian ini adalah tingkat kepatuhan wajib di KPP Depok mengalami fluktuatif naik turun setiap tahunnya. Populasi dalam penelitian ini adalah para wajib pajak orang pribadi yang ada di KPP Depok. Sampai dengan akhir tahun 2015 tercatat sebanyak 241.518 wajib pajak aktif. Pengambilan sampel dilakukan dengan metode proportional sampling. Jumlah sampel ditentukan 110 orang. Metode pengumpulan data primer yang dipakai adalah dengan metode angket. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Berdasarkan hasil analisis yang dilakukan diperoleh bukti bahwa kualitas pelayanan fiskus, dimensi keadilan dan kesadaran wajib pajak memiliki pengaruh positif yang signifikan terhadap kepatuhan pajak orang pribadi. JEL Classification: H24, H21

scholarly journals Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Kerja Auditor Terhadap Kualitas Audit Internal Pada Perusahaan Swasta Dan Bumn Di Padang

2019 ◽  
Vol 1 (4) ◽  
pp. 1828-1844
Author(s):  
Ragil Gusfiardi1 ◽  
Charoline Cheisvyanny ◽  
Vita Fitria Sari
Keyword(s):  
Work Experience ◽  
Internal Audit ◽  
Primary Data ◽  
Private Companies ◽  
Internal Auditors ◽  
Analysis Technique ◽  
Data Source ◽  
The City ◽  
Positive Effect

This study aims to determine the effect of Influence of competence, professionalism, and work experience on the quality of internal audit in private and state-owned companies in the city of Padang. The population in this study are private companies and state-owned companies in the city of Padang, which have several internal auditors in their company. The sample in this study were all internal auditors in private companies and BUMN in the city of Padang. Data source is primary data. Data collection techniques with a questionnaire. The data analysis technique is multiple linear regression. The results showed that: (1) Competence had no significant effect on the quality of internal audit, where the tcount of 1.514 < 2, 042 ttable at sig 0.140> α 0.05 which meant H1 was rejected, (2) Professionalism had no significant effect on the quality of internal audit, where the value tcount 1,300 < 2,042 ttable at sig 0,204> α 0,05 which means H2 is rejected, and (3) Work Experience has a significant positive effect on the quality of internal audit, where tcount 2,704 > 2,042 ttable at sig 0,011 <α 0,05 which means H3 is accepted.

scholarly journals PENGARUH MOTIVASI INTRINSIK, KOMPETENSI AUDITOR DAN KEPUASAN KERJA TERHADAP KINERJA AUDITOR EKSTERNAL (SURVEI PADA AUDITOR BPK-RI PERWAKILAN PROVINSI SULAWESI UTARA)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Iriany Neghe ◽  
Jullie Sondakh ◽  
Meily Kalalo
Keyword(s):  
Job Satisfaction ◽  
Intrinsic Motivation ◽  
Financial Statements ◽  
Primary Data ◽  
Quality Of Work ◽  
North Sulawesi ◽  
External Auditor ◽  
Work Done ◽  
Positive Effect

Auditor’s performance is an important thing in order to reflect the quality of work done by auditor in conducting the examination of financial statements objectively. This research is aimed to determine the influence of intrinsic motivation, competence of auditor and job satisfaction on external auditor’s performance. Sample on this research are auditors that work in Indonesia’s Supreme Audit Institution Representative of North Sulawesi Province. The data in this research is primary data that collected by using questionnaires given to auditors. The method of analysis that used to test the hypothesis is multiple regression analysis using SPSS version 23. The result showed that intrinsic motivation has a positive effect on external auditor’s performance, auditor’s competence has a positive effect on external auditor’s performace, job satisfaction has a positive effect on external auditor’s performance. Beside that, intrinsic motivation, auditor’s competence and job satisfaction simultaneously effect the external auditor’s performance.  Keywords: Intrinsic Motivation, Auditor’s competence, Job Satisfaction, External Auditor Performance.

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